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2024 Instructions for Schedule R

                                        Use Schedule R (Form 1040) to figure the credit for the elderly or the disa-
Credit for the                          bled.

Elderly or the 

Disabled

Future  developments. For  the  latest  information  about         Age 65
developments related to Schedule R (Form 1040) and its             You are considered age 65 on the day before your 65th 
instructions,  such  as  legislation  enacted  after  they  were   birthday.  As  a  result,  if  you  were  born  on  January  1, 
published, go to IRS.gov/ScheduleR.                                1960, you are considered to be age 65 at the end of 2024.
                                                                   Death  of  taxpayer. If  you  are  preparing  a  return  for 
What’s New                                                         someone who died in 2024, consider the taxpayer to be 
Pub. 524 discontinued. We have discontinued Pub. 524,              age 65 at the end of 2024 if they were age 65 or older on 
Credit  for  the  Elderly  or  the  Disabled;  the  last  revision the day before their death. For example, if the taxpayer 
was  for  2023.  All  the  pertinent  information  from  Pub.      was born on February 14, 1959, and died on February 13, 
524  has  been  incorporated  into  the  Instructions  for         2024,  the  taxpayer  is  considered  age  65  at  the  time  of 
Schedule  R.  Prior  revisions  of  Pub.  524  will  remain        death.  However,  if  the  taxpayer  died  on  February  12, 
available at IRS.gov/Pub524.                                       2024, the taxpayer isn't considered age 65 at the time of 
                                                                   death or at the end of 2024.

General Instructions                                               U.S. Citizen or Resident Alien
Who Can Take the Credit                                            You must be a U.S. citizen or resident alien (or be treated 
You can take the credit for the elderly or the disabled if         as a resident alien) to take the credit. Generally, you can't 
you meet both of the following requirements.                       take the credit if you were a nonresident alien at any time 
• You are a qualified individual.                                  during the tax year.
• Your income isn't more than certain limits.                      Exceptions. You may be able to take the credit if you are 
                                                                   a  nonresident  alien  who  is  married  to  a  U.S.  citizen  or 
You can use  Figure A and    Table 1 as guides to see if 
                                                                   resident alien at the end of the tax year and you and your 
you are eligible for the credit. Use Figure A first to see if 
                                                                   spouse choose to treat you as a U.S. resident alien. If you 
you are a qualified individual. If you are, then go to Ta-
                                                                   make that choice, both you and your spouse are taxed on 
ble 1 to make sure your income isn’t too high to take the 
                                                                   your worldwide incomes.
credit.
                                                                   If you were a nonresident alien at the beginning of the 
Qualified Individual                                               year and a resident alien at the end of the year, and you 
You are a qualified individual for this credit if you are a        were married to a U.S. citizen or resident alien at the end 
U.S. citizen or resident alien, and either of the following        of the year, you may be able to choose to be treated as a 
applies.                                                           U.S. resident alien for the entire year. In that case, you 
                                                                   may be allowed to take the credit.
1. You were age 65 or older at the end of 2024.
                                                                   For information on these choices, see chapter 1 of Pub. 
2. You were under age 65 (discussed later) at the end 
                                                                   519.
of 2024 and all three of the following statements are true.
a. You retired on permanent and total disability. (See                 You can take the credit only if you file Form 1040 
Permanent and Total Disability, later).                            TIP or 1040-SR. You can’t take the credit if you file 
                                                                       Form 1040-NR.
b. You receive taxable disability income for 2024.
c. On January 1, 2024, you had not reached mandato-
ry retirement age (defined later under Disability Income).         Married Persons
                                                                   Generally, if you are married at the end of the tax year, 
                                                                   you and your spouse must file a joint return to take the 

                              Instructions for Schedule R (Form 1040) (2024)  Catalog Number 11357O
Dec 18, 2024                  Department of the Treasury  Internal Revenue Service  www.irs.gov

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credit. However, if you and your spouse lived apart, you Permanent and Total Disability
might be eligible for the credit. You are permanently and totally disabled if both 1 and 2
Married persons filing separate returns. If your filing below apply.
status is married filing separately and you lived apart 1. You can’t engage in any substantial gainful activity
from your spouse at all times during 2024, you can claim because of a physical or mental condition.
the credit. However, if you lived with your spouse at any 2. A qualified physician determines that the condition
time during 2024, you can’t take the credit. has lasted or can be expected to last continuously for at
least a year or can be expected to result in death. See
Head of Household Physician's Statement, later.
You can file as head of household and qualify to take the
credit, even if your spouse lived with you during the first Substantial gainful activity. Substantial gainful activity
6 months of the year, if you meet all the following tests. is the performance of significant duties over a reasonable
period of time while working for pay or profit, or in work
1. You file a separate return.
generally done for pay or profit. Full-time work (or
2. You paid more than half the cost of keeping up part-time work done at your employer's convenience) in a
your home during the tax year. competitive work situation for at least the minimum wage
3. Your spouse didn't live in your home at any time conclusively shows that you are able to engage in sub-
during the last 6 months of the tax year and the absence stantial gainful activity.
wasn't temporary. See Temporary absences under Head
of Household in Pub. 501. Note. Information on minimum wage rates is available
at DOL.gov/general/topic/wages/minimumwage.
4. Your home was the main home of your child, your
stepchild, or an eligible foster child for more than half the Substantial gainful activity isn't work you do to take
year. An eligible foster child is a child placed with you by care of yourself or your home. It isn't unpaid work on
an authorized placement agency or by judgment, decree, hobbies, institutional therapy or training, school attend-
or other order of any court of competent jurisdiction. ance, clubs, social programs, and similar activities. How-
ever, the nature of the work you perform may show that
5. The child is your dependent, or would be your de-
you are able to engage in substantial gainful activity.
pendent except that the noncustodial parent is entitled to
claim the child as their dependent under the special rule The fact that you haven't worked or have been unem-
for children of divorced or separated parents. See Chil- ployed for some time isn't, of itself, conclusive evidence
dren of divorced or separated parents (or parents who that you can't engage in substantial gainful activity.
live apart) in Pub. 501. The following examples illustrate the tests of substan-
tial gainful activity.
For more information, see the Instructions for Form 1040
or Pub 501. Example 1. Alex, a sales clerk, is retired on disability.
Alex is 53 years old and now works as a full-time baby-
Under Age 65 sitter for the minimum wage. Although different work is
If you are under age 65 at the end of 2024, you can quali- performed, Alex is able to do the duties of the new job in
fy for the credit only if you are retired on permanent and a full-time competitive work situation for the minimum
total disability (discussed next), have taxable disability wage. The credit can’t be taken because Alex is able to
income (discussed later under Disability Income), and as engage in substantial gainful activity.
of January 1, 2024, had not reached Mandatory retire- Example 2. Blake, a bookkeeper, is retired on disabili-
ment age. You are retired on permanent and total disabili- ty. Blake is 59 years old and now drives a truck for a
ty if: charitable organization. Blake decides what hours to
• You were permanently and totally disabled when work and isn’t paid. Duties of this nature are generally
you retired, and performed for pay or profit. Blake works 10 hours some
• You retired on disability before the close of the tax weeks, and some weeks 40 hours. Over the year, Blake
year. averages 20 hours a week. The kind of work and the
average hours per week conclusively show that Blake is
Even if you don't retire formally, you may be consid-
able to engage in substantial gainful activity. This is true
ered retired on disability when you have stopped working
even though Blake isn't paid and sets the hours to work.
because of your disability.
Blake can't take the credit.
If you retired on disability before 1977, and weren't Example 3. Cameron, who retired on disability, took a
permanently and totally disabled at the time, you can job with a former employer on a trial basis. The purpose
qualify for the credit if you were permanently and totally of the job was to see if Cameron could do the work. The
disabled on January 1, 1976, or January 1, 1977. trial period lasted for 6 months during which Cameron
You are considered to be under age 65 at the end was paid the minimum wage. Because of Cameron's disa-
TIP of 2024 if you were born after January 1, 1960. bility, only light duties of a nonproductive “make-work”
nature were assigned. Unless the activity is both substan-

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tial and gainful, Cameron isn’t engaged in a substantial Income Limits
and gainful activity. The activity was gainful because Ca-
To determine if you can claim the credit, you must con-
meron was paid at least the minimum wage. But the ac-
sider two income limits. The first limit is the amount of
tivity wasn't substantial because Cameron’s duties were
your adjusted gross income (AGI). The second limit is
nonproductive. These facts don't, by themselves, show
the amount of nontaxable social security and other non-
that Cameron is able to engage in substantial gainful ac-
taxable pensions, annuities, or disability income you re-
tivity.
ceived. The limits are shown in Table 1.
Example 4. Dean, who retired on disability from a job
If your AGI and your nontaxable pensions, annuities,
as a bookkeeper, lives with a relative who manages sever-
or disability income are less than the income limits, you
al motel units. Dean is 56 years old and helps the relative
may be able to claim the credit.
for 1 or 2 hours a day by performing duties such as wash-
ing dishes, answering phones, registering guests, and If your AGI or your nontaxable pensions, annui-
bookkeeping. Dean can select the time of day when Dean ! ties, or disability income are equal to or more
feels the most fit to work. Work of this nature, performed CAUTION than the income limits, you can't take the credit.
off and on during the day at Dean's convenience, isn't ac-
tivity of a substantial and gainful nature even if Dean is Want the IRS To Figure Your Credit?
paid for the work. The performance of these duties You can figure the credit yourself or the IRS will figure it
doesn't, of itself, show that Dean is able to engage in sub- for you. If you want to figure the credit yourself, skip this
stantial gainful activity. section and see Part I, later.
Sheltered employment. Certain work offered at quali- If you can take the credit and you want the IRS to fig-
fied locations to physically or mentally impaired persons ure the credit for you, check the appropriate box in Part I
is considered sheltered employment. These qualified lo- of Schedule R and fill in Part II and lines 11 and 13 of
cations include work centers that are certified by the De- Part III, if they apply to you. Then, on Schedule 3 (Form
partment of Labor (formerly referred to as “sheltered 1040), line 6d, enter “CFE” on the line next to that box.
workshops”), hospitals and similar institutions, home- Attach Schedule R to your return.
bound programs, and Department of Veterans Affairs
(VA) sponsored homes.
Compared to commercial employment, pay is lower
for sheltered employment. Therefore, one usually doesn't Specific Instructions
look for sheltered employment if they can get other em-
Part I — Check the Box for Your Filing
ployment. The fact that one has accepted sheltered em-
ployment isn't proof of the person's ability to engage in Status and Age
substantial gainful activity. Check the box in Part I of Schedule R that applies to you.
Only check one box in Part I. If you check box 2, 4, 5, 6,
Disability Income or 9 in Part I, also complete Part II of Schedule R.
If you are under age 65, you must also have taxable disa-
Part II — Statement of Permanent and
bility income to qualify for the credit. Disability income
must meet both of the following requirements. Total Disability
1. It must be paid under your employer's accident or If you checked box 2, 4, 5, 6, or 9 in Part I and you didn't
health plan or pension plan. file a physician's statement for 1983 or an earlier year, or
2. It must be included in your income as wages (or you filed or got a statement for tax years after 1983 and
payments instead of wages) for the time you are absent your physician signed on line A of the statement, you
from work because of permanent and total disability. must have your physician complete a statement certifying
that:
Payments that aren’t disability income. Any payment • You were permanently and totally disabled on the
you receive from a plan that doesn't provide for disability date you retired; or
retirement isn't disability income. Any lump-sum pay- • If you retired before 1977, you were permanently
ment for accrued annual leave that you receive when you and totally disabled on January 1, 1976, or January 1,
retire on disability is a salary payment and isn't disability 1977.
income. You don't have to file this statement with your tax re-
Mandatory retirement age. For purposes of the credit turn. But you must keep it for your records. You can use
for the elderly or the disabled, disability income doesn't the Physician's Statement later in these instructions for
include amounts you receive after you reach mandatory this purpose. Your physician should show on the state-
retirement age. Mandatory retirement age is the age set ment if the disability has lasted or can be expected to last
by your employer at which you would have had to retire, continuously for at least a year, or if there is no reasona-
had you not become disabled. ble probability that the disabled condition will ever im-
prove. If you file a joint return and you checked box 5 in
Part I, you and your spouse must each get a statement.

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If you filed a physician's statement for 1983 or an ear- IF you checked . . . THEN enter on line 10 . . .
lier year, or you filed or got a statement for tax years after
1983 and your physician signed on line B of the state- box 1, 2, 4, or 7 $5,000
ment, you don't have to get another statement for 2024. box 3, 5, or 6 $7,500
But you must check the box on line 2 in Part II to certify
all three of the following. box 8 or 9 $3,750
1. You filed or got a physician's statement in an earli-
er year.
Line 11
2. You were permanently and totally disabled during
2024. If you or your spouse were under age 65, you must figure
the amount of your taxable disability income for line 11.
3. You were unable to engage in any substantial gain-
ful activity during 2024 because of your physical or men- If you checked box 2, 4, 5, 6, or 9 in Part I, use the fol-
tal condition. lowing table to complete line 11.
If you checked box 4, 5, or 6 in Part I, enter in the IF you checked . . . THEN enter on line 11 . . .
space above the box on line 2 in Part II the first name(s)
of the spouse(s) for whom the box is checked. box 6 the total of $5,000 plus the disability
income you reported on your tax return
If the Department of Veterans Affairs (VA) certifies for the spouse who was under age 65.
that you are permanently and totally disabled, you can
use VA Form 21-0172 instead of the physician's state- box 2, 4, or 9 the total amount of disability income
you reported on your tax return.
ment. VA Form 21-0172 must be signed by a person au-
thorized by the VA to do so. You can get this form from box 5 the total amount of disability income
your local VA regional office. you reported on your tax return for
both you and your spouse.
Part III — Figure Your Credit
To figure your credit, you must first determine your ini-
tial amount using lines 10 through 12. Your initial Example 1. You are 63 years old and retired on perma-
amount depends on your filing status and, if you are un- nent and total disability in 2024. You are filing jointly
der age 65, the amount of your taxable disability income. with your spouse, who was age 67 in 2024. You check
The initial amount for qualified individuals under age 65 box 6 in Part I and enter $7,500 on line 10. You received
may be less than the amount shown for a filing status. $4,000 of taxable disability income and will report the in-
come on Form 1040, line 1h. On line 11, you will enter
Initial amounts for persons under age 65. If you are a
$9,000 ($5,000 plus the $4,000 of disability income you
qualified individual under age 65, your initial amount
will report on Form 1040, line 1h). You will enter $7,500
can’t be more than your taxable disability income. Your
on line 12 (the smaller of line 10 or line 11). The largest
initial amount will be the lesser of the initial amount
amount that can be used to figure the credit is $7,500.
shown on line 10 for your filing status or your taxable
disability income figured on line 11. The smaller of these Example 2. You checked box 2 in Part I and entered
two amounts will be entered on line 12. $5,000 on line 10. You received $3,000 of taxable disa-
bility income, which is entered on line 11. You will enter
Special rules for joint returns. If you file a joint return $3,000 on line 12 (the smaller of line 10 or line 11). The
and both you and your spouse are qualified individuals, largest amount that can be used to figure the credit is
the initial amount you report for yourself and your spouse $3,000.
on Schedule R will depend on whether only one of you is
(or both of you are) under age 65. Line 13a Through 13b
If only one of you is under age 65, your initial amount The amount on which you figured your credit can be re-
can’t be more than $5,000 plus the taxable disability in- duced if you received certain types of nontaxable pen-
come of the spouse who is under age 65. sions, annuities, or disability income. Use lines 13a
If both you and your spouse are under age 65, the ini- through 13c to figure the nontaxable portion.
tial amount for you and your spouse can’t be more than Worksheets are provided in the Instructions for
your combined taxable disability income. TIP Form 1040 to help you determine if any of your
social security benefits (or equivalent railroad re-
Line 10 tirement benefits) are taxable.
The following table shows the initial amount for each fil-
ing status.
Line 13a
Enter any social security benefits (before deduction of
Medicare premiums) you (and your spouse if filing joint-
ly) received for 2024 that aren't taxable.

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Don’t include a lump-sum death benefit payment you                     • Any other pension, annuity, or disability benefit that 
may receive as a surviving spouse, or a surviving chid’s           is excluded from income under any provision of federal 
insurance benefit payments you may receive as a guardi-            law other than the Internal Revenue Code. Don't include 
an.                                                                amounts that are treated as a return of your cost of a pen-
Also, enter any tier 1 railroad retirement benefits trea-          sion or annuity.
ted as social security that aren't taxable.                            Don't include on line 13b any pension, annuity, or sim-
If any of your social security or equivalent railroad re-          ilar allowance for personal injuries or sickness resulting 
tirement benefits are taxable, the amount to enter on this         from active service in the armed forces of any country, or 
line is generally the difference between the amounts en-           in the National Oceanic and Atmospheric Administration 
tered on Form 1040 or 1040-SR, line 6a and line 6b.                or the Public Health Service. Also, don't include a disa-
                                                                   bility annuity payable under section 808 of the Foreign 
        If your social security or equivalent railroad re-         Service Act of 1980.
CAUTION compensation  benefits,  treat  the  workers’  com-
!       tirement benefits are reduced because of workers’                  Be sure to take into account all of the nontaxable 
pensation benefits as social security benefits when com-               !   amounts you receive. These amounts are verified 
pleting Schedule R (Form 1040), line 13a.                          CAUTION by the IRS through information supplied by other 
                                                                   government agencies.
Line 13b                                                           Excess  adjusted  gross  income.                 The  amount  on  which 
                                                                   you figure your credit can also be reduced if your adjus-
Enter the total of the following types of income that you 
                                                                   ted gross income is over a certain amount. This will be 
(and your spouse if filing jointly) received for 2024.
                                                                   figured on lines 14 through 17.
• Veterans'  pensions  (but  not  military  disability  pen-
sions).

Line 21 — Credit Limit Worksheet                                                                            Keep for Your Records
The amount of credit you can claim is generally limited to the amount of your tax. Use the Credit Limit Worksheet to 
determine if your credit is limited.

1.  Enter the amount from Form 1040 or 1040-SR, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                1.  
2.  Enter the amount from Schedule 3 (Form 1040), lines 1, 2, and 6l . . . . . . . . . . . . . . . . . . . . . . .                       2.  
3.  Subtract line 2 from line 1. Enter this amount on Schedule R (Form 1040), line 21. But if 
    zero or less, STOP; you can't take this credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.  

Examples                                                           Line  references  (shown  in  parentheses)  are  to  Sched-
                                                                   ule R.
The following examples illustrate the credit for the elder-
ly or the disabled.                                                1.    Initial amount based on filing status (line 10)                 . . .    $5,000
                                                                   2.    Taxable disability pension (line 11)   . . . . . . . . .                 $15,000
Example 1.         Jesse is 58 years old, single, and files Form 
1040. In 2022, Jesse retired on permanent and total disa-          3.    Initial amount (smaller of line 1 or line 2) 
bility, and is still permanently and totally disabled. Jesse             (line 12) . . . . . . . . . . . . . . . . . . . . . . . .                $5,000
got the required physician's statement in 2022 and kept it         4.    Nontaxable social security 
with personal tax records. The physician signed on line B                benefits (line 13c) . . . . . . . . . . . . .                       $700
of  the  statement.  This  year,  Jesse  checks  the  box  in      5.    Excess adjusted gross income (line 17) 
Schedule  R,  Part  II.  Jesse  doesn't  need  to  get  another          ($15,100 − $7,500) ÷ 2  . . . . . . . . . .                        $3,800
statement for 2024.                                                6.    Add lines 4 and 5 (line 18)  . . . . . . . . . . . . . .                 $4,500
Jesse received the following income for the year.                  7.    Subtract line 6 from line 3 (line 19) 
                                                                         (Don't enter less than -0-.) . . . . . . . . . . . . . . .               $500
Nontaxable social security   . . . . . . . . . . . . . .   $700
Interest (taxable) . . . . . . . . . . . . . . . . . . . . $100    8.    Multiply line 7 by 15% (0.15) (line 20)    . . . . . . .                 $75
Taxable disability pension   . . . . . . . . . . . . . .   $15,000 9.    Enter the amount from the 
Adjusted gross income (Form 1040, line 11)       . . . .   $15,100       Credit Limit Worksheet—Line 21 in the 
                                                                         Instructions for Schedule R (line 21)    . . . . . . . .                 $51
                                                                   10.   Credit (Enter the smaller of 
The adjusted gross income is the total of Jesse’s taxa-                  line 8 or line 9.) (line 22) . . . . . . . . . . . . . . .               $51
ble  interest  and  taxable  disability  pension  ($15,000  + 
$100). Jesse figures the credit on Schedule R as follows. 

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Jesse can claim the credit; enters $51 on Schedule R,                  The amount on line 3–$7,500–is less than the amount 
line 22, and on Schedule 3 (Form 1040), line 6d; and at-               on line 6–$11,675. Subtracting $11,675 from $7,500 pro-
taches a completed Schedule R.                                         duces a negative amount. As a result, Riley and Parker 
Example 2.    Riley, age 53, is married to Parker, age 49.             may not claim the credit.
Riley had a stroke 3 years ago and retired on permanent 
and total disability. Riley is still permanently and totally 
disabled because of the stroke. In November, Parker was 
injured in an accident at work and retired on permanent 
and total disability.
Riley  received  nontaxable  social  security  disability 
benefits of $2,000 during the year and a taxable disability 
pension of $6,400. Parker earned $21,250 from a job and 
received  a  taxable  disability  pension  of  $1,700.  Their 
joint return on Form 1040, line 11, shows adjusted gross 
income of $29,350 ($6,400 + $21,250 + $1,700). Their 
filing status is married filing jointly. They don't itemize 
deductions. They don't have any amounts that would in-
crease their standard deduction.
Parker's doctor completed the physician's statement in 
the Instructions for Schedule R. Parker isn't required to 
include the statement with their return, but Parker must 
keep it for their records.
Riley got a physician's statement for the year Riley had 
the  stroke.  Riley’s  doctor  had  signed  on  line  B  of  that 
physician's statement to certify that Riley had a perma-
nent  and  total  disability.  Riley  has  kept  the  physician's 
statement with their tax records. Riley checks the box on 
Schedule R, Part II, and will write “Riley” in the space 
above the box on line 2.
Riley and Parker use Schedule R to figure their credit 
for  the  elderly  or  disabled.  They  are  ineligible  for  the 
credit because their initial amount is less than zero. They 
can’t take the credit because their nontaxable social se-
curity  plus  their  excess  adjusted  gross  income  is  more 
than their initial amount.

Riley  and  Parker  made  that  determination  on  Sched-
ule R as follows. Line references (shown in parentheses) 
are to Schedule R.
1.  Initial amount based on filing status (line 10)    . . .   $7,500
2.  Taxable disability pension (line 11)   . . . . . . . . .   $8,100
3.  Initial amount (smaller of line 1 or line 2) 
    (line 12) . . . . . . . . . . . . . . . . . . . . . . . .  $7,500
4.  Nontaxable social security 
    benefits (line 13c) . . . . . . . . . . . . .        $2,000
5.  Excess adjusted gross income (line 17) 
    ($29,350 − $10,000) ÷ 2      . . . . . . . . .       $9,675
6.  Add lines 4 and 5 (line 18)  . . . . . . . . . . . . . .   $11,675
7.  Subtract line 6 from line 3 
    (Don't enter less than -0-.) (line 19) . . . . . . . . .   ($4,175)
8.  Multiply line 7 by 15% (0.15)    . . . . . . . . . . . .   N/A
9.  Enter the amount from the 
    Credit Limit Worksheet—Line 21 in the 
    Instructions for Schedule R (line 21)    . . . . . . . .   N/A
10. Credit (Enter the smaller of 
    line 8 or line 9.) (line 22) . . . . . . . . . . . . . . . N/A

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Figure A. Are You a Qualified Individual?

Did you live with your Yes
spouse at any time Were you married at the end of the tax year? Start Here
during the tax year?1 No
No
Yes Yes
Are you ling a joint No Are you a U.S. citizen or resident alien?2
return with your spouse?
Yes
No
Were you 65 or older at the end of Yes
the tax year?
You aren’t a qualied
individual and can’t No You are a qualied
take the credit for individual and may
No
the elderly or the Are you retired on permanent and be able to take the
disabled. total disability? credit for the elderly
or the disabled
Yes unless your income
Yes exceeds the limits in
Did you reach mandatory retirement Table 1.
age before the tax year?3

No
No Did you receive taxable disability Yes
benets during the tax year?

1However, you may be able to claim this credit even if you lived with your spouse during the rst 6 months of the tax year, as long as you qualify
to le as head of household. You qualify to le as head of household if you are considered unmarried and meet certain other conditions. See
Publication 501 for more information.
2If you were a nonresident alien at any time during the tax year and were married to a U.S. citizen or resident alien at the end of the tax year,
see U.S. Citizen or Resident Alien under Qualiﬁed Individual. If you and your spouse choose to treat you as a U.S. resident alien, answer “Yes”
to this question.
3 Mandatory retirement age is the age set by your employer at which you would have been required to retire, had you not become disabled.
Table 1. Income Limits

THEN, you generally CAN'T take the credit if...
OR the total of your nontaxable social security and
The amount on Form 1040 or 1040-SR, line 11* is... other nontaxable pension(s), annuities, or disability
IF your filing status is... income is equal to or more than...
single, head of household, or
$17,500 or more $5,000
qualifying surviving spouse
married filing jointly and only one
$20,000 or more $5,000
spouse is a qualifying individual
married filing jointly and both
$25,000 or more $7,500
spouses are qualifying individuals
married filing separately and you
lived apart from your spouse for all of $12,500 or more $3,750
2024
* AGI is the amount on Form 1040 or 1040-SR, line 11.

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Instructions for Physician's Statement
Taxpayer Physician
If you retired after 1976, enter the date you retired in A person is permanently and totally disabled if both
the space provided on the statement below. of the following apply.
1. They can't engage in any substantial gainful
activity because of a physical or mental condition.
2. A physician determines that the disability has
lasted or can be expected to last continuously for at
least a year or can lead to death.

Physician's Statement Keep for Your Records

I certify that
Name of disabled person
was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally
disabled on the date they retired. If retired after 1976, enter the date retired:
Physician: Sign your name on either line A or B below.

A The disability has lasted or can be expected to
last continuously for at least a year . . . . . . . . . . . . .
Physician's signature Date
B There is no reasonable probability that the
disabled condition will ever improve . . . . . . . . . . .
Physician's signature Date
Physician's name Physician's address

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