Schedule R (Form 1040), Credit for the Elderly or the Disabled
Schedule R figures the federal tax credit for people 65 or older, or retired on permanent and total disability. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is Schedule R (Form 1040)?
Schedule R (Form 1040), Credit for the Elderly or the Disabled, calculates a nonrefundable credit for taxpayers who are age 65 or older by the end of the tax year, or who retired on permanent and total disability and receive taxable disability income. The credit is based on a starting amount for your filing situation, reduced by certain nontaxable Social Security and pension income and by part of your adjusted gross income.
Because the income limits are low, many people who qualify by age or disability are phased out of the credit. The schedule walks through the eligibility boxes in Part I, the disability statement in Part II, and the credit math in Part III, and the result carries to Schedule 3 of Form 1040.
Who files Schedule R (Form 1040)?
- Taxpayers who were 65 or older by the end of the tax year and meet the income limits
- People under 65 who retired on permanent and total disability and have taxable disability income
- Married couples where one or both spouses meet the age or disability tests
- Filers of Form 1040 or 1040-SR claiming the credit for the elderly or the disabled
How to fill out Schedule R (Form 1040)
- In Part I, check the one box that matches your filing status, age, and disability situation.
- If you are under 65 and claiming the credit by disability, review Part II, the physician statement requirement, and keep the statement for your records if you are not required to file it.
- In Part III, enter the starting amount for your box, then your taxable disability income if applicable.
- Subtract nontaxable Social Security, nontaxable pensions, and the excess AGI amount as the lines direct, then multiply to figure the credit.
- Download the finished PDF and attach it to your Form 1040 or 1040-SR, carrying the credit to Schedule 3.
Quick fill Schedule R (Form 1040) on this page
Prefer to see the form itself while you type? Open Schedule R (Form 1040) in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
What does permanent and total disability mean here?
You cannot engage in any substantial gainful activity because of a physical or mental condition, and a physician has determined the condition has lasted or is expected to last at least a year, or to result in death.
Why did my credit come out as zero?
The credit phases out quickly. Nontaxable Social Security or pension benefits and adjusted gross income above modest limits reduce the base, so many taxpayers who meet the age test still get no credit. The schedule’s math shows exactly where it phased out.
Can the IRS figure this credit for me?
Yes. If you qualify, the instructions explain how to check the boxes on Schedule R, write CFE next to the credit line, and let the IRS calculate the amount.