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            Department of the Treasury                        Contents
            Internal Revenue Service
                                                              Reminders    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
                                                              Introduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
Publication 524
Cat. No. 15046S                                               Are You Eligible for the Credit?            . . . . . . . . . . . . . . .  2
                                                                Qualified Individual . . . . . . . . . . . . . . . . . . . . . . .       2
                                                                Income Limits . . . . . . . . . . . . . . . . . . . . . . . . . . .      5
Credit for                                                    Credit Figured for You        . . . . . . . . . . . . . . . . . . . . . .  5
                                                              Figuring the Credit Yourself . . . . . . . . . . . . . . . . . .           5
the Elderly or                                                  Step 1. Determine Initial Amount              . . . . . . . . . . . . .  6
                                                                Step 2. Total Certain Nontaxable Pensions 
                                                                    and Benefits . . . . . . . . . . . . . . . . . . . . . . . . . .     6
the Disabled                                                    Step 3. Determine Excess Adjusted Gross 
                                                                    Income    . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  7
For use in preparing                                            Step 4. Determine the Total of Steps 2 and 3 . . . . .                   7
                                                                Step 5. Determine Your Credit             . . . . . . . . . . . . . . .  7
2023 Returns                                                    Examples    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  7
                                                              How To Get Tax Help       . . . . . . . . . . . . . . . . . . . . . . . .  8
                                                              Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  12

                                                              Reminders
                                                              Future  developments.         For  the  latest  information  about 
                                                              developments  related  to  Pub.  524,  such  as  legislation 
                                                              enacted after it was published, go to IRS.gov/Pub524.
                                                              Photographs  of  missing  children.               The  Internal  Reve-
                                                              nue Service is a proud partner with the             National Center for 
                                                              Missing & Exploited Children® (NCMEC). Photographs of 
                                                              missing  children  selected  by  the  Center  may  appear  in 
                                                              this publication on pages that would otherwise be blank. 
                                                              You can help bring these children home by looking at the 
                                                              photographs  and  calling  800-THE-LOST  (800-843-5678) 
                                                              if you recognize a child.

                                                              Introduction
                                                              If you qualify, you may be able to reduce the tax you owe 
                                                              by taking the credit for the elderly or the disabled.
                                                              This publication explains:
                                                              • Who qualifies for the credit for the elderly or the disa-
                                                                bled, and
                                                              • How to figure the credit.
                                                              You may be able to take the credit for the elderly or the 
                                                              disabled if:
                                                              • You are age 65 or older at the end of 2023, or
                                                              • You retired on permanent and total disability and have 
                                                                taxable disability income.

Get forms and other information faster and easier at:         Comments  and  suggestions.               We  welcome  your  com-
• IRS.gov (English)         • IRS.gov/Korean (한국어)            ments  about  this  publication  and  suggestions  for  future 
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)       editions.
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) 

Dec 19, 2023

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  You  can  send  us  comments  through                         IRS.gov/          Qualified Individual
FormComments. Or, you can write to the Internal Revenue 
Service,  Tax  Forms  and  Publications,  1111  Constitution                      You are a qualified individual for this credit if you are a U.S. 
Ave. NW, IR-6526, Washington, DC 20224.                                           citizen or resident alien, and either of the following applies.
  Although  we  can’t  respond  individually  to  each  com-
ment  received,  we  do  appreciate  your  feedback  and  will                    1. You were age 65 or older at the end of 2023.
consider  your  comments  and  suggestions  as  we  revise                        2. You were under age 65 at the end of 2023 and all 
our  tax  forms,  instructions,  and  publications.             Don’t  send       three of the following statements are true.
tax questions, tax returns, or payments to the above ad-
dress.                                                                                a. You retired on permanent and total disability (ex-
                                                                                      plained later).
  Getting answers to your tax questions.                        If you have 
a tax question not answered by this publication or the               How              b. You received taxable disability income for 2023.
To Get Tax Help section at the end of this publication, go 
                                                                                      c. On January 1, 2023, you had not reached manda-
to  the  IRS  Interactive  Tax  Assistant  page  at             IRS.gov/
                                                                                      tory retirement age (defined later under Disability 
Help/ITA  where  you  can  find  topics  by  using  the  search 
                                                                                      income).
feature or viewing the categories listed.
  Getting  tax  forms,  instructions,  and  publications.                         Age 65. You are considered to be age 65 on the day be-
Go to IRS.gov/Forms to download current and prior-year                            fore  your  65th  birthday.  As  a  result,  if  you  were  born  on 
forms, instructions, and publications.                                            January 1, 1959, you are considered to be age 65 at the 
                                                                                  end of 2023.
  Ordering tax forms, instructions, and publications. 
Go to IRS.gov/OrderForms to order current forms, instruc-                         Death  of  taxpayer. If  you  are  preparing  a  return  for 
tions,  and  publications;  call  800-829-3676  to  order                         someone who died in 2023, consider the taxpayer to be 
prior-year  forms  and  instructions.  The  IRS  will  process                    age 65 at the end of 2023 if they were age 65 or older at 
your order for forms and publications as soon as possible.                        the time of death.
Don’t resubmit requests you’ve already sent us. You can 
get forms and publications faster online.                                         Note.   A person is considered to reach age 65 on the 
                                                                                  day before their 65th birthday. For example, if the taxpayer 
                                                                                  was born on February 14, 1958, and died on February 13, 
Useful Items
                                                                                  2023,  the  taxpayer  is  considered  age  65  at  the  time  of 
You may want to see:
                                                                                  death.  However,  if  the  taxpayer  died  on  February  12, 
                                                                                  2023, the taxpayer isn't considered age 65 at the time of 
Publication
                                                                                  death or at the end of 2023.
    554 554 Tax Guide for Seniors
                                                                                  U.S. Citizen or Resident Alien
Form (and Instructions)
    Form 1040-SR    Form 1040-SR U.S. Tax Return for Seniors                      You must be a U.S. citizen or resident alien (or be treated 
                                                                                  as a resident alien) to take the credit. Generally, you can't 
    Schedule R (Form 1040)       Schedule R (Form 1040) Credit for the Elderly or take the credit if you were a nonresident alien at any time 
        the Disabled                                                              during the tax year.
See How To Get Tax Help, near the end of this publication, 
                                                                                  Exceptions. You may be able to take the credit if you are 
for  information  about  getting  this  publication  and  these 
                                                                                  a nonresident alien who is married to a U.S. citizen or resi-
forms.
                                                                                  dent  alien  at  the  end  of  the  tax  year  and  you  and  your 
                                                                                  spouse choose to treat you as a U.S. resident alien. If you 
                                                                                  make that choice, both you and your spouse are taxed on 
Are You Eligible for the Credit?                                                  your worldwide incomes.
                                                                                  If you were a nonresident alien at the beginning of the 
You can take the credit for the elderly or the disabled if you                    year and a resident alien at the end of the year, and you 
meet both of the following requirements.                                          were married to a U.S. citizen or resident alien at the end 
• You are a qualified individual.                                                 of the year, you may be able to choose to be treated as a 
                                                                                  U.S.  resident  alien  for  the  entire  year.  In  that  case,  you 
• Your income isn't more than certain limits.                                     may be allowed to take the credit.
  You can use Figure A and       Table 1                 as guides to see if      For information on these choices, see chapter 1 of Pub. 
you are eligible for the credit. Use                    Figure A first to see if  519.
you are a qualified individual. If you are, go to               Table 1 to 
make sure your income isn't too high to take the credit.                          Married Persons

       You can take the credit only if you file Form 1040                         Generally, if you are married at the end of the tax year, you 
TIP    or  1040-SR.  You  can't  take  the  credit  if  you  file                 and your spouse must file a joint return to take the credit. 
       Form 1040-NR.                                                              However,  if  you  and  your  spouse  lived  apart  at  all  times 

2                                                                                                                   Publication 524 (2023)

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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.
during the tax year, you can file either a joint return or sep-         rents. See Children of divorced or separated parents 
arate returns and still take the credit.                                (or parents who live apart) in Pub. 501.
Head of household.       You can file as head of household          For more information, see the Instructions for Form 1040 
and  qualify  to  take  the  credit,  even  if  your  spouse  lived (and 1040-SR) or Pub. 501.
with you during the first 6 months of the year, if you meet 
all the following tests.                                            Under Age 65

 1. You file a separate return.                                     If you are under age 65 at the end of 2023, you can qualify 
 2. You paid more than half the cost of keeping up your             for the credit only if you are retired on permanent and total 
  home during the tax year.                                         disability (discussed next) and have taxable disability in-
                                                                    come  (discussed  later  under Disability  income).  You  are 
 3. Your spouse didn't live in your home at any time dur-           retired on permanent and total disability if:
  ing the last 6 months of the tax year and the absence 
  wasn't temporary. See Temporary absences under                      • You were permanently and totally disabled when you 
  Head of Household in Pub. 501.                                        retired, and
 4. Your home was the main home of your child, your                   • You retired on disability before the close of the tax 
  stepchild, or an eligible foster child for more than half             year.
  the year. An eligible foster child is a child placed with 
  you by an authorized placement agency or by judg-                     Even if you don't retire formally, you may be considered 
  ment, decree, or other order of any court of compe-               retired  on  disability  when  you  have  stopped  working  be-
  tent jurisdiction.                                                cause of your disability.

 5. The child is your dependent, or would be your de-                   If you retired on disability before 1977, and weren't per-
  pendent except that the noncustodial parent is enti-              manently and totally disabled at the time, you can qualify 
  tled to claim the child as their dependent under the              for the credit if you were permanently and totally disabled 
  special rule for children of divorced or separated pa-            on January 1, 1976, or January 1, 1977.

Publication 524 (2023)                                                                                                                             3

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You are considered to be under age 65 at the end wasn't substantial because Cameron’s duties were non-
TIP of 2023 if you were born after January 1, 1959. productive. These facts don't, by themselves, show that
Cameron is able to engage in substantial gainful activity.

Permanent and total disability. You have a permanent Example 4. Dean, who retired on disability from a job
and total disability if you can't engage in any substantial as a bookkeeper, lives with their sister who manages sev-
gainful activity because of your physical or mental condi- eral motel units. Dean helps their sister for 1 or 2 hours a
tion. A qualified physician must certify that the condition day by performing duties such as washing dishes, answer-
has lasted or can be expected to last continuously for 12 ing phones, registering guests, and bookkeeping. Dean
months or more, or that the condition can be expected to can select the time of day when they feel most fit to work.
result in death. See Physician's statement, later. Work of this nature, performed off and on during the day at
Dean's convenience, isn't activity of a “substantial and
Substantial gainful activity. Substantial gainful activ- gainful” nature even if Dean is paid for the work. The per-
ity is the performance of significant duties over a reasona- formance of these duties doesn't, of itself, show that Dean
ble period of time while working for pay or profit, or in work is able to engage in substantial gainful activity.
generally done for pay or profit. Full-time work (or
part-time work done at your employer's convenience) in a Sheltered employment. Certain work offered at quali-
competitive work situation for at least the minimum wage fied locations to physically or mentally impaired persons is
conclusively shows that you are able to engage in sub- considered sheltered employment. These qualified loca-
stantial gainful activity. tions include work centers that are certified by the Depart-
ment of Labor (formerly referred to as “sheltered work-
Note. Information on minimum wage rates is available shops”), hospitals and similar institutions, homebound
at DOL.gov/general/topic/wages/minimumwage. programs, and Department of Veterans Affairs (VA) spon-
Substantial gainful activity isn't work you do to take care sored homes.
of yourself or your home. It isn't unpaid work on hobbies, Compared to commercial employment, pay is lower for
institutional therapy or training, school attendance, clubs, sheltered employment. Therefore, one usually doesn't
social programs, and similar activities. However, the na- look for sheltered employment if they can get other em-
ture of the work you perform may show that you are able ployment. The fact that one has accepted sheltered em-
to engage in substantial gainful activity. ployment isn't proof of the person's ability to engage in
The fact that you haven't worked or have been unem- substantial gainful activity.
ployed for some time isn't, of itself, conclusive evidence
that you can't engage in substantial gainful activity. Physician's statement. If you are under age 65, you
The following examples illustrate the tests of substantial must have your physician complete a statement certifying
gainful activity. that you had a permanent and total disability on the date
you retired. You can use the statement in the Instructions
Example 1. Alex, a sales clerk, is retired on disability. for Schedule R.
Alex is 53 years old and now works as a full-time babysit- You don't have to file this statement with your return, but
ter for the minimum wage. Although different work is per- you must keep it for your records.
formed, Alex is able to do the duties of the new job in a
full-time competitive work situation for the minimum wage. Veterans. If the U.S. Department of Veterans Affairs
The credit can’t be taken because Alex is able to engage (VA) certifies that you have a permanent and total disabil-
in substantial gainful activity. ity, you can substitute VA Form 21-0172, Certification of
Permanent and Total Disability, for the physician's state-
Example 2. Blake, a bookkeeper, is retired on disabil- ment you are required to keep. VA Form 21-0172 must be
ity. Blake is 59 years old and now drives a truck for a chari- signed by a person authorized by the VA to do so. You can
table organization. Blake is allowed to set their own hours get this form from your local VA regional office.
and isn't paid. Duties of this nature are generally per- Physician's statement obtained in earlier year. If
formed for pay or profit. Blake works 10 hours some you got a physician's statement in an earlier year and, due
weeks, and some weeks 40 hours. Over the year, Blake to your continued disabled condition, you were unable to
averages 20 hours a week. The kind of work and the aver- engage in any substantial gainful activity during 2023, you
age hours per week conclusively show that Blake is able may not need to get another physician's statement for
to engage in substantial gainful activity. This is true even 2023. For a detailed explanation of the conditions you
though Blake isn't paid and sets their own hours. Blake must meet, see the instructions for Schedule R, Part II. If
can't take the credit. you meet the required conditions, check the box on your
Example 3. Cameron, who retired on disability, took a Schedule R, Part II, line 2.
job with a former employer on a trial basis. The purpose of If you checked box 4, 5, or 6 in Part I of Schedule R, en-
the job was to see if Cameron could do the work. The trial ter in the space above the box on line 2 in Part II the first
period lasted for 6 months during which Cameron was name(s) of the spouse(s) for whom the box is checked.

paid the minimum wage. Because of Cameron's disability, Disability income. If you are under age 65, you must
only light duties of a nonproductive “make-work” nature also have taxable disability income to qualify for the credit.
were assigned. The activity was gainful because Cameron
was paid at least the minimum wage. But the activity

4 Publication 524 (2023)

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Table 1. Income Limits

THEN, even if you qualify (see Figure A), you CAN'T take the credit if...
OR the total of your nontaxable social security
Your adjusted gross income (AGI)* is equal to
and other nontaxable pension(s), annuities, or
or more than...
IF your filing status is... disability income is equal to or more than...
single, head of household, or
$17,500 $5,000
qualifying surviving spouse
married filing jointly and only one
$20,000 $5,000
spouse qualifies in Figure A
married filing jointly and both
$25,000 $7,500
spouses qualify in Figure A
married filing separately and you
lived apart from your spouse for all $12,500 $3,750
of 2023
* AGI is the amount on Form 1040 or 1040-SR, line 11.

Disability income must meet both of the following require-
ments.
Credit Figured for You
1. It must be paid under your employer's accident or
health plan or pension plan. You can figure the credit yourself or the IRS will figure it for
you. If you want to figure the credit yourself, skip this sec-
2. It must be included in your income as wages (or pay-
tion and follow the instructions in Figuring the Credit Your-
ments instead of wages) for the time you are absent
self, later.
from work because of permanent and total disability.
Payments that aren't disability income. Any pay- If you can take the credit and you want the IRS to figure
ment you receive from a plan that doesn't provide for disa- the credit for you, check the appropriate box in Part I of
bility retirement isn't disability income. Any lump-sum pay- Schedule R and fill in Part II and lines 11 and 13 of Part III,
ment for accrued annual leave that you receive when you if they apply to you. Then, on Schedule 3 (Form 1040),
retire on disability is a salary payment and isn't disability line 6d, enter “CFE” on the line next to that box. Attach
income. Schedule R to your return.
For purposes of the credit for the elderly or the disa-
bled, disability income doesn't include amounts you re-
ceive after you reach mandatory retirement age. Manda- Figuring the Credit Yourself
tory retirement age is the age set by your employer at
which you would have had to retire, had you not become To figure the credit yourself, first check the box in Part I of
disabled. Schedule R that applies to you. Only check one box in
Part I. If you check box 2, 4, 5, 6, or 9 in Part I, also com-
Income Limits plete Part II of Schedule R.

To determine if you can claim the credit, you must con- Next, figure the amount of your credit using Part III of
sider two income limits. The first limit is the amount of your Schedule R. Steps 1 through 5 in this section can help you
adjusted gross income (AGI). The second limit is the figure this amount.
amount of nontaxable social security and other nontaxa-
ble pensions, annuities, or disability income you received. Finally, report the amount from line 22 of Schedule R on
The limits are shown in Table 1. Schedule 3 (Form 1040), line 6d. Attach Schedule R to
your return.
If your AGI and your nontaxable pensions, annuities, or
There are five steps in Part III to determine the
disability income are less than the income limits, you may
amount of your credit.
be able to claim the credit. See Figuring the Credit Your-
self, later.
If your AGI or your nontaxable pensions, annui- 1. Determine your initial amount (lines 10–12).
! ties, or disability income are equal to or more than 2. Determine the total of any nontaxable social security
CAUTION the income limits, you can't take the credit.
and certain other nontaxable pensions, annuities, and
disability benefits you received (lines 13a, 13b, and
13c).
3. Determine your excess adjusted gross income (lines
14–17).
4. Determine the total of Steps 2 and 3 (line 18).

Publication 524 (2023) 5

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Table 2. Initial Amounts
                                                                                                                                               THEN enter on line 10 of 
IF your filing status is...                                                                                                                    Schedule R...
single head of household,   , or qualifying surviving spouse and, by the end of 2023, you were:
  • 65 or older. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,000
  • under 65 and retired on permanent and total disability1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         $5,000
married filing a joint return and by the end of 2023:
  • both of you were 65 or older. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $7,500
  • both of you were under 65 and one of you retired on permanent and total disability1. . . . . . . . . . . . . . . . . . . . . .             $5,000
  • both of you were under 65 and both of you retired on permanent and total disability2. . . . . . . . . . . . . . . . . . . . .              $7,500
  • one of you was 65 or older, and the other was under 65 and retired on permanent 
   and total disability3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $7,500
  • one of you was 65 or older, and the other was under 65 and not retired on permanent 
   and total disability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,000
married filing a separate return and you didn't live with your spouse at any time during the year 
and, by the end of 2023, you were:
  • 65 or older. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,750
  • under 65 and retired on permanent and total disability1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         $3,750

  1 Amount can't be more than the taxable disability income.
  2 Amount can't be more than your combined taxable disability income.
  3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500.
5. Determine your credit (lines 19–22).                                                    Step 2. Total Certain Nontaxable 
  These steps are discussed in more detail next.                                           Pensions and Benefits

                                                                                           Step  2  is  to  figure  the  total  amount  of  nontaxable  social 
Step 1. Determine Initial Amount
                                                                                           security  and  certain  other  nontaxable  payments  you  re-
To  figure  the  credit,  you  must  first  determine  your  initial                       ceived during the year. You must reduce the initial amount 
amount using lines 10 through 12. Your initial amount de-                                  you determined in Step 1 by these payments.
pends on your filing status and, if you are under age 65,                                      Enter  these  nontaxable  payments  on  line  13a  or  13b 
the  amount  of  your  taxable  disability  income.                     Table  2           and total them on line 13c. If you are married filing jointly, 
shows the initial amount for each filing status. The initial                               you must enter the combined amount of nontaxable pay-
amount for qualified individuals under age 65 may be less                                  ments both you and your spouse received.
than  the  amount  shown  for  a  filing  status;  see                       Initial 
amounts for persons under age 65 next.                                                                   Worksheets  are  provided  in  the  Instructions  for 
                                                                                             TIP         Form 1040 to help you determine if any of your so-
Initial amounts for persons under age 65.                          If you are a                          cial security benefits (or equivalent railroad retire-
qualified individual under age 65, your initial amount can't                               ment benefits) are taxable.
be  more  than  your  taxable  disability  income.  Your  initial 
amount will be the lesser of the initial amount shown on                                       Include  the  following  nontaxable  payments  in  the 
Table 2 for your filing status or your taxable disability in-                              amounts you enter on line 13a or 13b.
come.                                                                                            Nontaxable social security payments. This is the non-
                                                                                             •
  Special rules for joint returns.                If you file a joint return                     taxable part of the benefits shown in box 5 of Form 
and  both  you  and  your  spouse  are  qualified  individuals,                                  SSA-1099, Social Security Benefit Statement, before 
the initial amount you report for yourself and your spouse                                       deducting any amounts withheld to pay premiums on 
on Schedule R will depend on whether only one of you is                                          supplementary Medicare insurance, and before any 
(or both of you are) under age 65.                                                               reduction because of benefits received under workers' 
  If only one of you is under age 65, your initial amount                                        compensation. (Don't include a lump-sum death bene-
can't  be  more  than  $5,000  plus  the  taxable  disability  in-                               fit payment you may receive as a surviving spouse, or 
come of the spouse who is under age 65.                                                          a surviving child's insurance benefit payments you 
  If both you and your spouse are under age 65, the initial                                      may receive as a guardian.)
amount for you and your spouse can't be more than your                                       •   Nontaxable railroad retirement pension payments 
combined taxable disability income.                                                              treated as social security. This is the nontaxable part 
                                                                                                 of the benefits shown in box 5 of Form RRB-1099, 
                                                                                                 Payments by the Railroad Retirement Board. 
                                                                                             •   Nontaxable pension or annuity payments or disability 
                                                                                                 benefits that are paid under a law administered by the 
                                                                                                 VA. Don't include amounts received as a pension, an-
                                                                                                 nuity, or similar allowance for personal injuries or sick-
                                                                                                 ness resulting from active service in the armed forces 

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  of any country or in the National Oceanic and Atmos-         Example applying the 5-step process                                    Amount
  pheric Administration or the Public Health Service, or       (Line references (shown in parentheses) are 
  as a disability annuity under section 808 of the Foreign     to Schedule R)
  Service Act of 1980.                                         1.   Initial amount (line 12)  . . . . . . . . . . . . . . . . . . . . $5,000
• Pension or annuity payments or disability benefits that      2.   Total nontaxable social security 
                                                                    and other nontaxable 
  are excluded from income under any provision of fed-              pensions (line 13c). . . . . . . . . . . . . . .          $3,200
  eral law other than the Internal Revenue Code. Don't         3.   Excess adjusted gross income 
  include amounts that are a return of your cost of a               ($14,630 − $10,000) ÷ 2 (line 17). . . . . . .            $2,315
  pension or annuity. These amounts don't reduce your          4.   Add (2) and (3) (line 18). . . . . . . . . . . . . . . . . . .    $5,515
  initial amount.                                              5.   Subtract (4) from (1) (line 12 – line 18 = line 19)
                                                                    (Don't enter less than -0-.). . . . . . . . . . . . . . . . . .   $ -0-
        You should be sure to take into account all of the 
                                                               You can't take the credit because your nontaxable so-
!       nontaxable amounts you receive. These amounts          cial  security  plus  your  excess  adjusted  gross  income  is 
CAUTION are  verified  by  the  IRS  through  information  sup-
                                                               more than your initial amount.
plied by other government agencies.
                                                               Limit  on  credit.     The  amount  of  credit  you  can  claim  is 
                                                               generally limited to the amount of your tax. Use the Credit 
Step 3. Determine Excess Adjusted 
                                                               Limit Worksheet in the Instructions for Schedule R to de-
Gross Income                                                   termine if your credit is limited.

You must also reduce the initial amount you determined in 
Step 1 by your excess adjusted gross income. Figure your       Examples

excess adjusted gross income on lines 14 through 17.           The following examples illustrate the credit for the elderly 
You  figure  your  excess  adjusted  gross  income  as  fol-   or  the  disabled.  The  initial  amounts  are  taken  from            Ta-
lows.                                                          ble 2.

1. Subtract from your adjusted gross income (Form 1040         Example  1.         Jesse  is  58  years  old,  single,  and  files 
  or 1040-SR, line 11) the following amount shown for          Form 1040. In 2021, Jesse retired on permanent and total 
  your filing status.                                          disability,  and  is  still  permanently  and  totally  disabled. 
                                                               Jesse got the required physician's statement in 2021 and 
  a. $7,500 if you are single, head of household, or           kept  it  with  their  personal  tax  records.  The  physician 
        qualifying surviving spouse.                           signed on line B of the statement. This year, Jesse checks 
  b. $10,000 if you are married filing jointly.                the box in Schedule R, Part II. Jesse doesn't need to get 
                                                               another statement for 2023.
  c. $5,000 if you are married filing separately and you       Jesse received the following income for the year.
        and your spouse didn't live in the same household 
        at any time during the tax year.                       Nontaxable social security . . . . . . . . . . . . . . . . . . . .     $700
                                                               Interest (taxable). . . . . . . . . . . . . . . . . . . . . . . . . .  $100
2. Divide the result of (1) by 2.                              Taxable disability pension   . . . . . . . . . . . . . . . . . . . .   $14,200

Step 4. Determine the Total of                                 Jesse's adjusted gross income is $14,300 ($14,200 + 
                                                               $100). Jesse figures the credit on Schedule R as follows.
Steps 2 and 3
                                                               1.  Initial amount based on filing status. . . . . . . . . . .         $5,000
To determine if you can take the credit, you must add (on      2.  Taxable disability pension . . . . . . . . . . . . . . . .         $14,200
line 18) the amounts you figured in Step 2 (line 13c) and      3.  Initial amount (smaller of line 1 or line 2) . . . . . . .         $5,000
Step 3 (line 17).
                                                               4.  Nontaxable social security 
                                                                   benefits . . . . . . . . . . . . . . . . . . . . .        $700
Step 5. Determine Your Credit
                                                               5.  Excess adjusted gross income 
                                                                   ($14,300 − $7,500) ÷ 2 . . . . . . . . . . . .          $3,400
Subtract the amount determined in Step 4 (line 18) from 
the initial amount determined in Step 1 (line 12), and multi-  6.  Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . .        $4,100
ply the result by 15% (0.15).                                  7.  Subtract line 6 from line 3 
                                                                   (Don't enter less than -0-.). . . . . . . . . . . . . . . .        $900
In certain cases, the amount of your credit may be limi-       8.  Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . . .        $135
ted. See Limit on credit, later.
                                                               9.  Enter the amount from the 
Example. You are 66 years old and your spouse is 64.               Credit Limit Worksheet—Line 21 in the 
Your spouse isn't disabled. You file a joint return on Form        Instructions for Schedule R. . . . . . . . . . . . . . . .         $46
1040.  Your  adjusted  gross  income  is  $14,630.  Together   10. Credit (Enter the smaller of 
you received $3,200 from social security, which was non-           line 8 or line 9.) . . . . . . . . . . . . . . . . . . . . . . .   $46
taxable. You figure the credit as follows.

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Jesse uses Schedule R to figure the credit for the eld- The amount on line 3–$7,500–is less than the amount
erly or disabled. Because Jesse can claim the credit, on line 6–$10,925. Subtracting $10,925 from $7,500 pro-
Jesse enters $46 on Schedule 3 (Form 1040), line 6d, and duces a negative amount. As a result, Riley and Parker
attaches a completed Schedule R to Form 1040. For more may not claim the credit.
information on how to complete the Schedule R and ob-
tain a physician’s statement, see the Instructions for
Schedule R.
How To Get Tax Help
Example 2. Riley is 53 and their spouse, Parker, is 49.
Riley had a stroke 3 years ago and retired on permanent If you have questions about a tax issue; need help prepar-
and total disability. Riley is still permanently and totally dis- ing your tax return; or want to download free publications,
abled because of the stroke. In November, Parker was in- forms, or instructions, go to IRS.gov to find resources that
jured in an accident at work and retired on permanent and can help you right away.
total disability.
Riley received nontaxable social security disability ben- Preparing and filing your tax return. After receiving all
efits of $2,000 during the year and a taxable disability pen- your wage and earnings statements (Forms W-2, W-2G,
sion of $6,400. Parker earned $19,750 from their job and 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
received a taxable disability pension of $1,700. Their joint compensation statements (by mail or in a digital format) or
return on Form 1040 shows adjusted gross income of other government payment statements (Form 1099-G);
$27,850 ($6,400 + $19,750 + $1,700). Their filing status is and interest, dividend, and retirement statements from
married filing jointly. They don't itemize deductions. They banks and investment firms (Forms 1099), you have sev-
don't have any amounts that would increase their standard eral options to choose from to prepare and file your tax re-
deduction. turn. You can prepare the tax return yourself, see if you
Parker's doctor completed the physician's statement in qualify for free tax preparation, or hire a tax professional to
the Instructions for Schedule R. Parker isn't required to in- prepare your return.
clude the statement with their return, but Parker must keep
it for their records. Free options for tax preparation. Your options for pre-
Riley got a physician's statement for the year Riley had paring and filing your return online or in your local com-
the stroke. Riley’s doctor had signed on line B of that munity, if you qualify, include the following.
physician's statement to certify that Riley had a permanent • Free File. This program lets you prepare and file your
and total disability. Riley has kept the physician's state- federal individual income tax return for free using soft-
ment with their tax records. Riley checks the box on ware or Free File Fillable Forms. However, state tax
Schedule R, Part II, and will write Riley in the space above preparation may not be available through Free File. Go
the box on line 2. to IRS.gov/FreeFile to see if you qualify for free online
Riley and Parker use Schedule R to figure their credit federal tax preparation, e-filing, and direct deposit or
for the elderly or disabled. They are ineligible for the credit payment options.
because their initial amount is less than zero. They can’t
take the credit because their nontaxable social security • VITA. The Volunteer Income Tax Assistance (VITA)
program offers free tax help to people with
plus their excess adjusted gross income is more than their
low-to-moderate incomes, persons with disabilities,
initial amount.
and limited-English-speaking taxpayers who need
Riley and Parker made that determination on Sched- help preparing their own tax returns. Go to IRS.gov/
ule R as follows. VITA, download the free IRS2Go app, or call
1. Initial amount based on filing status. . . . . . . . . . . $7,500 800-906-9887 for information on free tax return prepa-
ration.
2. Taxable disability pension . . . . . . . . . . . . . . . . $8,100
3. Initial amount (smaller of line 1 or line 2) . . . . . . . $7,500 • TCE. The Tax Counseling for the Elderly (TCE) pro-
gram offers free tax help for all taxpayers, particularly
4. Nontaxable social security those who are 60 years of age and older. TCE volun-
benefits . . . . . . . . . . . . . . . . . . . . . $2,000
teers specialize in answering questions about pen-
5. Excess adjusted gross income sions and retirement-related issues unique to seniors.
($27,850 − $10,000) ÷ 2 . . . . . . . . . . . $8,925
Go to IRS.gov/TCE or download the free IRS2Go app
6. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . $10,925 for information on free tax return preparation.
7. Subtract line 6 from line 3 • MilTax. Members of the U.S. Armed Forces and quali-
(Don't enter less than -0-.). . . . . . . . . . . . . . . . ($3,425)
fied veterans may use MilTax, a free tax service of-
8. Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . . . N/A fered by the Department of Defense through Military
9. Enter the amount from the OneSource. For more information, go to
Credit Limit Worksheet—Line 21 in the MilitaryOneSource MilitaryOneSource.mil/MilTax ( ).
Instructions for Schedule R. . . . . . . . . . . . . . . . N/A Also, the IRS offers Free Fillable Forms, which can
10. Credit (Enter the smaller of be completed online and then e-filed regardless of in-
line 8 or line 9.) . . . . . . . . . . . . . . . . . . . . . . . N/A come.

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Using online tools to help prepare your return. Go to Employers can register to use Business Services On-
IRS.gov/Tools for the following. line. The Social Security Administration (SSA) offers on-
line service at SSA.gov/employer for fast, free, and secure
• The Earned Income Tax Credit Assistant IRS.gov/ (
W-2 filing options to CPAs, accountants, enrolled agents,
EITCAssistant) determines if you’re eligible for the
and individuals who process Form W-2, Wage and Tax
earned income credit (EIC).
Statement, and Form W-2c, Corrected Wage and Tax
• The Online EIN Application IRS.gov/EIN ( ) helps you Statement.
get an employer identification number (EIN) at no
cost. IRS social media. Go to IRS.gov/SocialMedia to see the
various social media tools the IRS uses to share the latest
• The Tax Withholding Estimator IRS.gov/W4App ( )
information on tax changes, scam alerts, initiatives, prod-
makes it easier for you to estimate the federal income
ucts, and services. At the IRS, privacy and security are our
tax you want your employer to withhold from your pay-
highest priority. We use these tools to share public infor-
check. This is tax withholding. See how your withhold-
mation with you. Don’t post your social security number
ing affects your refund, take-home pay, or tax due.
(SSN) or other confidential information on social media
• The First-Time Homebuyer Credit Account Look-up sites. Always protect your identity when using any social
(IRS.gov/HomeBuyer) tool provides information on networking site.
your repayments and account balance. The following IRS YouTube channels provide short, in-
• The Sales Tax Deduction Calculator IRS.gov/ ( formative videos on various tax-related topics in English,
SalesTax) figures the amount you can claim if you Spanish, and ASL.
itemize deductions on Schedule A (Form 1040). • Youtube.com/irsvideos.
Getting answers to your tax questions. On • Youtube.com/irsvideosmultilingua.
IRS.gov, you can get up-to-date information on
• Youtube.com/irsvideosASL.
current events and changes in tax law.
• IRS.gov/Help: A variety of tools to help you get an- Watching IRS videos. The IRS Video portal
swers to some of the most common tax questions. (IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that
will ask you questions and, based on your input, pro- Online tax information in other languages. You can
vide answers on a number of tax topics. find information on IRS.gov/MyLanguage if English isn’t
• IRS.gov/Forms: Find forms, instructions, and publica- your native language.
tions. You will find details on the most recent tax
Free Over-the-Phone Interpreter (OPI) Service. The
changes and interactive links to help you find answers
IRS is committed to serving taxpayers with limited-English
to your questions.
proficiency (LEP) by offering OPI services. The OPI Serv-
• You may also be able to access tax information in your ice is a federally funded program and is available at Tax-
e-filing software. payer Assistance Centers (TACs), most IRS offices, and
every VITA/TCE tax return site. The OPI Service is acces-
sible in more than 350 languages.
Need someone to prepare your tax return? There are
various types of tax return preparers, including enrolled Accessibility Helpline available for taxpayers with
agents, certified public accountants (CPAs), accountants, disabilities. Taxpayers who need information about ac-
and many others who don’t have professional credentials. cessibility services can call 833-690-0598. The Accessi-
If you choose to have someone prepare your tax return, bility Helpline can answer questions related to current and
choose that preparer wisely. A paid tax preparer is: future accessibility products and services available in al-
• Primarily responsible for the overall substantive accu- ternative media formats (for example, braille, large print,
racy of your return, audio, etc.). The Accessibility Helpline does not have ac-
cess to your IRS account. For help with tax law, refunds, or
• Required to sign the return, and
account-related issues, go to IRS.gov/LetUsHelp.
• Required to include their preparer tax identification
number (PTIN).
Although the tax preparer always signs the return,
! you're ultimately responsible for providing all the
CAUTION information required for the preparer to accurately
prepare your return and for the accuracy of every item re-
ported on the return. Anyone paid to prepare tax returns
for others should have a thorough understanding of tax
matters. For more information on how to choose a tax pre-
parer, go to Tips for Choosing a Tax Preparer on IRS.gov.

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Note. Form 9000, Alternative Media Preference, or which securely and electronically transfers your refund di-
Form 9000(SP) allows you to elect to receive certain types rectly into your financial account. Direct deposit also
of written correspondence in the following formats. avoids the possibility that your check could be lost, stolen,
• Standard Print. destroyed, or returned undeliverable to the IRS. Eight in
10 taxpayers use direct deposit to receive their refunds. If
• Large Print. you don’t have a bank account, go to IRS.gov/
• Braille. DirectDeposit for more information on where to find a bank
or credit union that can open an account online.
• Audio (MP3).
• Plain Text File (TXT). Reporting and resolving your tax-related identity
theft issues.
• Braille Ready File (BRF).
• Tax-related identity theft happens when someone
Disasters. Go to IRS.gov/DisasterRelief to review the steals your personal information to commit tax fraud.
available disaster tax relief. Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all the forms, instruc- • The IRS doesn’t initiate contact with taxpayers by
tions, and publications you may need. Or, you can go to email, text messages (including shortened links), tele-
IRS.gov/OrderForms to place an order. phone calls, or social media channels to request or
verify personal or financial information. This includes
Getting tax publications and instructions in eBook requests for personal identification numbers (PINs),
format. Download and view most tax publications and in- passwords, or similar information for credit cards,
structions (including the Instructions for Form 1040) on banks, or other financial accounts.
mobile devices as eBooks at IRS.gov/eBooks. Go to IRS.gov/IdentityTheft, the IRS Identity Theft
•
IRS eBooks have been tested using Apple's iBooks for Central webpage, for information on identity theft and
iPad. Our eBooks haven’t been tested on other dedicated data security protection for taxpayers, tax professio-
eBook readers, and eBook functionality may not operate nals, and businesses. If your SSN has been lost or
as intended. stolen or you suspect you’re a victim of tax-related
Access your online account (individual taxpayers identity theft, you can learn what steps you should
only). Go to IRS.gov/Account to securely access infor- take.
mation about your federal tax account. • Get an Identity Protection PIN (IP PIN). IP PINs are
• View the amount you owe and a breakdown by tax six-digit numbers assigned to taxpayers to help pre-
year. vent the misuse of their SSNs on fraudulent federal in-
come tax returns. When you have an IP PIN, it pre-
• See payment plan details or apply for a new payment vents someone else from filing a tax return with your
plan. SSN. To learn more, go to IRS.gov/IPPIN.
• Make a payment or view 5 years of payment history
and any pending or scheduled payments. Ways to check on the status of your refund.
• Access your tax records, including key data from your • Go to IRS.gov/Refunds.
most recent tax return, and transcripts. • Download the official IRS2Go app to your mobile de-
• View digital copies of select notices from the IRS. vice to check your refund status.
• Approve or reject authorization requests from tax pro- • Call the automated refund hotline at 800-829-1954.
fessionals. The IRS can’t issue refunds before mid-February
• View your address on file or manage your communica- ! for returns that claimed the EIC or the additional
tion preferences. CAUTION child tax credit (ACTC). This applies to the entire
refund, not just the portion associated with these credits.
Get a transcript of your return. With an online account,
you can access a variety of information to help you during Making a tax payment. Payments of U.S. tax must be
the filing season. You can get a transcript, review your remitted to the IRS in U.S. dollars. Digital assets are not
most recently filed tax return, and get your adjusted gross accepted. Go to IRS.gov/Payments for information on how
income. Create or access your online account at IRS.gov/ to make a payment using any of the following options.
Account.
• IRS Direct Pay: Pay your individual tax bill or estimated
Tax Pro Account. This tool lets your tax professional tax payment directly from your checking or savings ac-
submit an authorization request to access your individual count at no cost to you.
taxpayer IRS online account. For more information, go to • Debit Card, Credit Card, or Digital Wallet: Choose an
IRS.gov/TaxProAccount. approved payment processor to pay online or by
phone.
Using direct deposit. The safest and easiest way to re-
ceive a tax refund is to e-file and choose direct deposit,

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• Electronic Funds Withdrawal: Schedule a payment taxpayers is part of a multi-year timeline that began pro-
when filing your federal taxes using tax return prepara- viding translations in 2023. You will continue to receive
tion software or through a tax professional. communications, including notices and letters, in English
until they are translated to your preferred language.
• Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required. Contacting your local TAC. Keep in mind, many ques-
• Check or Money Order: Mail your payment to the ad- tions can be answered on IRS.gov without visiting a TAC.
dress listed on the notice or instructions. Go to IRS.gov/LetUsHelp for the topics people ask about
most. If you still need help, TACs provide tax help when a
• Cash: You may be able to pay your taxes with cash at
tax issue can’t be handled online or by phone. All TACs
a participating retail store.
now provide service by appointment, so you’ll know in ad-
• Same-Day Wire: You may be able to do same-day vance that you can get the service you need without long
wire from your financial institution. Contact your finan- wait times. Before you visit, go to IRS.gov/TACLocator to
cial institution for availability, cost, and time frames. find the nearest TAC and to check hours, available serv-
ices, and appointment options. Or, on the IRS2Go app,
Note. The IRS uses the latest encryption technology to under the Stay Connected tab, choose the Contact Us op-
ensure that the electronic payments you make online, by tion and click on “Local Offices.”
phone, or from a mobile device using the IRS2Go app are
safe and secure. Paying electronically is quick, easy, and
faster than mailing in a check or money order. The Taxpayer Advocate Service (TAS)
Is Here To Help You
What if I can’t pay now? Go to IRS.gov/Payments for
more information about your options. What Is TAS?

• Apply for an online payment agreement IRS.gov/ ( TAS is an independent organization within the IRS that
OPA) to meet your tax obligation in monthly install- helps taxpayers and protects taxpayer rights. TAS strives
ments if you can’t pay your taxes in full today. Once to ensure that every taxpayer is treated fairly and that you
you complete the online process, you will receive im- know and understand your rights under the Taxpayer Bill
mediate notification of whether your agreement has of Rights.
been approved.
• Use the Offer in Compromise Pre-Qualifier to see if How Can You Learn About Your Taxpayer
you can settle your tax debt for less than the full Rights?
amount you owe. For more information on the Offer in
Compromise program, go to IRS.gov/OIC. The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to
Filing an amended return. Go to IRS.gov/Form1040X
TaxpayerAdvocate.IRS.gov to help you understand what
for information and updates.
these rights mean to you and how they apply. These are
Checking the status of your amended return. Go to your rights. Know them. Use them.
IRS.gov/WMAR to track the status of Form 1040-X amen-
ded returns. What Can TAS Do for You?
It can take up to 3 weeks from the date you filed
TAS can help you resolve problems that you can’t resolve
! your amended return for it to show up in our sys- with the IRS. And their service is free. If you qualify for
CAUTION tem, and processing it can take up to 16 weeks.
their assistance, you will be assigned to one advocate
who will work with you throughout the process and will do
Understanding an IRS notice or letter you’ve re- everything possible to resolve your issue. TAS can help
ceived. Go to IRS.gov/Notices to find additional informa- you if:
tion about responding to an IRS notice or letter.
• Your problem is causing financial difficulty for you,
Responding to an IRS notice or letter. You can now your family, or your business;
upload responses to all notices and letters using the • You face (or your business is facing) an immediate
Document Upload Tool. For notices that require additional threat of adverse action; or
action, taxpayers will be redirected appropriately on
IRS.gov to take further action. To learn more about the • You’ve tried repeatedly to contact the IRS but no one
tool, go to IRS.gov/Upload. has responded, or the IRS hasn’t responded by the
date promised.
Note. You can use Schedule LEP (Form 1040), Re-
quest for Change in Language Preference, to state a pref- How Can You Reach TAS?
erence to receive notices, letters, or other written commu-
nications from the IRS in an alternative language. You may TAS has offices in every state, the District of Columbia,
not immediately receive written communications in the re- and Puerto Rico. To find your advocate’s number:
quested language. The IRS’s commitment to LEP
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

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 • Download Pub. 1546, The Taxpayer Advocate Service           Low Income Taxpayer Clinics (LITCs)
   Is Your Voice at the IRS, available at IRS.gov/pub/irs-
   pdf/p1546.pdf;                                              LITCs are independent from the IRS and TAS. LITCs rep-
 • Call the IRS toll free at 800-TAX-FORM                      resent individuals whose income is below a certain level 
   (800-829-3676) to order a copy of Pub. 1546;                and who need to resolve tax problems with the IRS. LITCs 
                                                               can represent taxpayers in audits, appeals, and tax collec-
 • Check your local directory; or
                                                               tion  disputes  before  the  IRS  and  in  court.  In  addition, 
 • Call TAS toll free at 877-777-4778.                         LITCs can provide information about taxpayer rights and 
                                                               responsibilities  in  different  languages  for  individuals  who 
How Else Does TAS Help Taxpayers?                              speak English as a second language. Services are offered 
                                                               for free or a small fee. For more information or to find an 
TAS  works  to  resolve  large-scale  problems  that  affect   LITC   near    you,   go to        the    LITC            page  at 
many taxpayers. If you know of one of these broad issues,      TaxpayerAdvocate.IRS.gov/LITC  or  see  IRS  Pub.  4134, 
report it to TAS at IRS.gov/SAMS. Be sure to not include       Low  Income  Taxpayer  Clinic  List,  at IRS.gov/pub/irs-pdf/
any personal taxpayer information.                             4134.pdf.

                    To help us develop a more useful index, please let us know if you have ideas for index entries.
Index               See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                          Form RRB-1099:
A                                           Payments by Railroad Retirement         P
Adjusted gross income (AGI):                Board  6                                Pension or annuity payments:
  Income limits for 5                     Form SSA-1099:                             Nontaxable by law   7
Age:                                        Social security benefit statement 6     Permanent and total disability         2 4, 
  Age 65 2                                                                          Physician’s statement   4
  Mandatory retirement age   5            H                                         Public Health Service:
Assistance (See Tax help)                 Head of household    3                     Pension, annuity, or disability benefit 
                                                                                     from    7
C                                         I                                         Publications (See Tax help)
Citizenship requirement    2              Income limits   5
Credit figured by IRS    5                Initial amounts for persons under         Q
Credit figured for you   5                  age 65 6                                Qualified individual 2
                                                                                     Age 65 or older    2
D                                         J                                          Death of taxpayer   2
Disability benefits:                      Joint returns 2                            Under age 65 and retired on 
  Nontaxable by law    7                                                             permanent and total disability           2, 
Disability income   4                     L                                          3
Disability, permanent and total           Limit on credit 7
  disability 2 4,                         Lump-sum payments:                        R
                                            Accrued annual leave 5                  Residence requirement     2
E                                           Death benefits paid to surviving 
Eligibility for credit 2                    spouse or child    6                    S
Employer's accident or health                                                       Schedule R  5
  plans or pension plans:                 M                                         Sheltered employment    4
  Disability income from   5              Mandatory retirement age    5             Social security payments             6
Excess adjusted gross income     7        Married taxpayers  2                      Substantial gainful activity          4
                                          Mentally impaired persons:
F                                           Sheltered employment for  4             T
Figuring the credit yourself   5          Missing children:                         Tables and figures:
  Determine excess AGI     7                Photographs of   1                       Figure A, Qualified individual 
  Determine initial amount   6                                                       determination      3
  Determine the credit   7                N                                          Table 1, Income limits 5
  Determine the total of Steps 2 and      National Oceanic and Atmospheric           Table 2, Initial amounts 6
   3 7                                      Administration:                         Tax help 8
  Total certain nontaxable pensions         Pension, annuity, or disability benefit 
   and benefits   6                         from   7                                U
Foreign Service:                          Nonresident aliens   2                    U.S. citizens and resident aliens         2
  Pension, annuity, or disability benefit Nontaxable payments    6 7, 
   from  7

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                                       Veterans:                        Exclusion of nontaxable pension or 
V                                      Certification by VA of permanent annuity payment or disability 
VA Form 21-0172:                       and total disability 4           benefits 7
  Certification of permanent and total 
  disability 4

Publication 524 (2023)                                                                                                   13

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