SCHEDULE R                                                                                           OMB No. 1545-0074
(Form 1040)                          Credit for the Elderly or the Disabled
                                            Attach to Form 1040 or 1040-SR.                          2024
Department of the Treasury  Go to www.irs.gov/ScheduleR for instructions and the latest information. Attachment   
Internal Revenue Service                                                                             Sequence No. 16 
Name(s) shown on return                                                                              Your social security number

You may be able to take this credit and reduce your tax if by the end of 2024:
• You were age 65 or older        or   • You were under age 65, you retired on permanent and total disability, and       
                                       you received taxable disability income.
But you must also meet other tests. See instructions.
TIP   In most cases, the IRS can figure the credit for you. See instructions.
Part I     Check the Box for Your Filing Status and Age
If your filing status is:         And by the end of 2024:                                            Check only one box:

Single,                     1 You were 65 or older   . . . . . . . . . . . . . . . . . . . .                    1
Head of household, or 
Qualifying surviving spouse 2 You were under 65 and you retired on permanent and total disability   . .         2

                            3 Both spouses were 65 or older . . . . . . . . . . . . . . . . .                   3

                            4 Both spouses were under 65, but only one spouse retired on permanent and 
                              total disability  . . . . . . . . . . . . . . . . . . . . . . .                   4

Married filing              5 Both  spouses  were  under  65,  and  both  retired  on  permanent  and  total 
                              disability . . . . . . . . . . . . . . . . . . . . . . . . .
jointly                                                                                                         5

                            6 One spouse was 65 or older, and the other spouse was under 65 and retired 
                              on permanent and total disability  . . . . . . . . . . . . . . . .                6

                            7 One spouse was 65 or older, and the other spouse was under 65 and      not 
                              retired on permanent and total disability . . . . . . . . . . . . .               7

                            8 You were 65 or older and you lived apart from your spouse for all of 2024  . .    8
Married filing  
separately                  9 You were under 65, you retired on permanent and total disability, and you 
                              lived apart from your spouse for all of 2024  . . . . . . . . . . . .             9

Did you check                     Yes. Skip Part II and complete Part III on the back.
box 1, 3, 7, or 8?                No. Complete Parts II and III.

Part II    Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)
If: 1 You  filed  a  physician’s  statement  for  this  disability  for  1983  or  an  earlier  year,  or  you  filed  or  got  a 
      statement for tax years after 1983 and your physician signed line B on the statement, and

    2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activity 
      in 2024, check this box  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      •  If you checked this box, you don’t have to get another statement for 2024.

      • If you didn’t       check this box, have your physician complete the statement in the instructions. You must 
        keep the statement for your records.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11359K                Schedule R (Form 1040) 2024

Schedule R (Form 1040) 2024                                                                           Page 2 
Part III Figure Your Credit
10  If you checked (in Part I):                          Enter:
    Box 1, 2, 4, or 7  . . . . . . . . . . . . $5,000
    Box 3, 5, or 6  . . . . . . . . . . . . . $7,500                   .   . . .    . . . . . . .   10
    Box 8 or 9  . . . . . . . . . . . . . . $3,750             }

    Did you check               Yes. You must complete line 11.
    box 2, 4, 5, 6,  
    or 9 in Part I?             No. Enter the amount from line 10 on line 12 and go to line 13.

11  If you checked (in Part I):
    •  Box  6,  add  $5,000  to  the  taxable  disability  income  of  the 
         spouse who was under age 65. Enter the total.
    •  Box 2, 4, or 9, enter your taxable disability income.                   .    . . . . . . .   11
    •  Box  5,  add  your  taxable  disability  income  to  your  spouse’s 
        taxable disability income. Enter the total.                        }

TIP For more details on what to include on line 11, see Figure Your Credit in the instructions.

12  If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the amount 
    from line 10            . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               12
13  Enter  the  following  pensions,  annuities,  or  disability  income  that  you 
    (and your spouse if filing jointly) received in 2024.
a   Nontaxable  part  of  social  security  benefits  and  nontaxable  part  of 
    railroad retirement benefits treated as social security (see instructions)      13a
b   Nontaxable  veterans’  pensions  and  any  other  pension,  annuity,  or 
    disability  benefit  that  is  excluded  from  income  under  any  other 
    provision of law (see instructions) . . . . . . . . . . . . . .                 13b
c   Add lines 13a and 13b. (Even though these income items aren’t 
    taxable, they must be included here to figure your credit.) If you didn’t 
    receive any of the types of nontaxable income listed on line 13a or 
    13b, enter -0- on line 13c  . . . . . . . . . . . . . . . .                     13c
14  Enter  the  amount  from  Form  1040  or  1040-SR, 
    line 11 . . . . . . . . . . . . . . . .               14
15  If you checked (in Part I):         Enter:
    Box 1 or 2  . . . . . . . . .       $7,500
    Box 3, 4, 5, 6, or 7  . . . . . .   $10,000           15
    Box 8 or 9  . . . . . . . . .       $5,000      }
16  Subtract line 15 from line 14. If zero or less, enter 
    -0-  . . . . . . . . . . . . . . . . .                16
17  Enter one-half of line 16  . . . . . . . . . . . . . . . . .                    17
18  Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . .                        18
19  Subtract line 18 from line 12. If zero or less, stop; you  can’t   take the credit. Otherwise, 
    go to line 20  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        19
20  Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . .                    20
21  Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions  . .  21
22  Credit for the elderly or the disabled. Enter the     smaller of line 20 or line 21. Also enter 
    this amount on Schedule 3 (Form 1040), line 6d  . . . . . . . . . . . . . . . .                 22
                                                                                                    Schedule R (Form 1040) 2024