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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               . . . . . . . . . . . . .   5
                                                                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
2022 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 2022, or
                                                              • You retired on permanent and total disability and have 
                                                                taxable disability income.

                                                              Comments  and  suggestions.                We  welcome  your  com-
Get forms and other information faster and easier at:
• 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) 

Feb 21, 2023

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You  can  send  us  comments  through                        IRS.gov/          Qualified Individual
FormComments.  Or,  you  can  write  to  the  Internal  Reve-
nue Service, Tax Forms and Publications, 1111 Constitu-                        You  are  a  qualified  individual  for  this  credit  if  you  are  a 
tion Ave. NW, IR-6526, Washington, DC 20224.                                   U.S.  citizen  or  resident  alien,  and  either  of  the  following 
Although  we  can’t  respond  individually  to  each  com-                     applies.
ment received, we do appreciate your feedback and will 
consider  your  comments  and  suggestions  as  we  revise                     1. You were age 65 or older at the end of 2022.
our tax forms, instructions, and publications.               Don’t send        2. You were under age 65 at the end of 2022 and all 
tax questions, tax returns, or payments to the above ad-                       three of the following statements are true.
dress.
                                                                               a. You retired on permanent and total disability (ex-
Getting answers to your tax questions.                       If you have       plained later).
a tax question not answered by this publication or the How 
To Get Tax Help section at the end of this publication, go                     b. You received taxable disability income for 2022.
to  the  IRS  Interactive  Tax  Assistant  page  at          IRS.gov/          c. On January 1, 2022, you had not reached manda-
Help/ITA  where  you  can  find  topics  by  using  the  search                tory retirement age (defined later under Disability 
feature or viewing the categories listed.                                      income).
Getting  tax  forms,  instructions,  and  publications. 
Go to IRS.gov/Forms to download current and prior-year                         Age 65. You are considered to be age 65 on the day be-
forms, instructions, and publications.                                         fore your 65th birthday. As a result, if you were born on 
                                                                               January 1, 1958, you are considered to be age 65 at the 
Ordering tax forms, instructions, and publications.                            end of 2022.
Go to IRS.gov/OrderForms to order current forms, instruc-
tions,  and  publications;  call  800-829-3676  to  order                      Death  of  taxpayer. If  you  are  preparing  a  return  for 
prior-year  forms  and  instructions.  The  IRS  will  process                 someone who died in 2022, consider the taxpayer to be 
your order for forms and publications as soon as possible.                     age 65 at the end of 2022 if he or she was age 65 or older 
Don’t resubmit requests you’ve already sent us. You can                        at the time of death.
get forms and publications faster online.
                                                                               Note.   A person is considered to reach age 65 on the 
                                                                               day  before  his  or  her  65th  birthday.  For  example,  if  the 
Useful Items                                                                   taxpayer  was  born  on  February  14,  1957,  and  died  on 
You may want to see:
                                                                               February 13, 2022, the taxpayer is considered age 65 at 
                                                                               the time of death. However, if the taxpayer died on Febru-
Publication                                                                    ary 12, 2022, the taxpayer isn't considered age 65 at the 
    554 554 Tax Guide for Seniors                                              time of death or at the end of 2022.

Form (and Instructions)                                                        U.S. Citizen or Resident Alien

    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 
    Schedule R (Form 1040)    Schedule R (Form 1040) Credit for the Elderly or as a resident alien) to take the credit. Generally, you can't 
        the Disabled                                                           take the credit if you were a nonresident alien at any time 
                                                                               during the tax year.
See How To Get Tax Help, near the end of this publica-
tion,  for  information  about  getting  this  publication  and                Exceptions. You may be able to take the credit if you are 
these forms.                                                                   a nonresident alien who is married to a U.S. citizen or resi-
                                                                               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          year and a resident alien at the end of the year, and you 
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, U.S. Tax Guide for Aliens.
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, 
TIP    or  1040-SR.  You  can't  take  the  credit  if  you  file              you  and  your  spouse  must  file  a  joint  return  to  take  the 
       Form 1040-NR.
                                                                               credit. However, if you and your spouse lived apart at all 

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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.
times during the tax year, you can file either a joint return special rule for children of divorced or separated pa-
or separate returns and still take the credit. rents. See Children of divorced or separated parents
(or parents who live apart) in Pub. 501.
Head of household. You can file as head of household
and qualify to take the credit, even if your spouse lived For more information, see the Instructions for Form 1040
with you during the first 6 months of the year, if you meet (and 1040-SR) or Pub. 501.
all the following tests.
Under Age 65
1. You file a separate return.
2. You paid more than half the cost of keeping up your If you are under age 65 at the end of 2022, you can qualify
home during the tax year. for the credit only if you are retired on permanent and total
disability (discussed next) and have taxable disability in-
3. Your spouse didn't live in your home at any time dur- come (discussed later under Disability income). You are
ing the last 6 months of the tax year and the absence retired on permanent and total disability if:
wasn't temporary. See Temporary absences under
Head of Household in Pub. 501, Dependents, Stand- • You were permanently and totally disabled when you
ard Deduction, and Filing Information. retired, and
4. Your home was the main home of your child, your • You retired on disability before the close of the tax
year.
stepchild, or an eligible foster child for more than half
the year. An eligible foster child is a child placed with Even if you don't retire formally, you may be considered
you by an authorized placement agency or by judg- retired on disability when you have stopped working be-
ment, decree, or other order of any court of compe- cause of your disability.
tent jurisdiction.
If you retired on disability before 1977, and weren't per-
5. The child is your dependent, or would be your de-
manently and totally disabled at the time, you can qualify
pendent except that the noncustodial parent is enti-
for the credit if you were permanently and totally disabled
tled to claim the child as their dependent under the
on January 1, 1976, or January 1, 1977.

Publication 524 (2022) Page 3

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You are considered to be under age 65 at the end nonproductive. These facts don't, by themselves, show
TIP of 2022 if you were born after January 1, 1958. that C is able to engage in substantial gainful activity.

Example 4. D, who retired on disability from a job as a
Permanent and total disability. You have a permanent bookkeeper, lives with their sister who manages several
and total disability if you can't engage in any substantial motel units. D helps their sister for 1 or 2 hours a day by
gainful activity because of your physical or mental condi- performing duties such as washing dishes, answering
tion. A qualified physician must certify that the condition phones, registering guests, and bookkeeping. D can se-
has lasted or can be expected to last continuously for 12 lect the time of day when they feel most fit to work. Work
months or more, or that the condition can be expected to of this nature, performed off and on during the day at D's
result in death. See Physician's statement, later. convenience, isn't activity of a “substantial and gainful” na-
ture even if D is paid for the work. The performance of
Substantial gainful activity. Substantial gainful activ- these duties doesn't, of itself, show that D is able to en-
ity is the performance of significant duties over a reasona- gage in substantial gainful activity.
ble period of time while working for pay or profit, or in work
generally done for pay or profit. Full-time work (or Sheltered employment. Certain work offered at quali-
part-time work done at your employer's convenience) in a fied locations to physically or mentally impaired persons is
competitive work situation for at least the minimum wage considered sheltered employment. These qualified loca-
conclusively shows that you are able to engage in sub- tions include work centers that are certified by the Depart-
stantial gainful activity. ment of Labor (formerly referred to as “sheltered work-
shops”), hospitals and similar institutions, homebound
Note. Information on minimum wage rates is available programs, and Department of Veterans Affairs (VA) spon-
at DOL.gov/general/topic/wages/minimumwage. sored homes.
Substantial gainful activity isn't work you do to take Compared to commercial employment, pay is lower for
care of yourself or your home. It isn't unpaid work on hob- sheltered employment. Therefore, one usually doesn't
bies, institutional therapy or training, school attendance, look for sheltered employment if he or she can get other
clubs, social programs, and similar activities. However, employment. The fact that one has accepted sheltered
the nature of the work you perform may show that you are employment isn't proof of the person's ability to engage in
able to engage in substantial gainful activity. substantial gainful activity.
The fact that you haven't worked or have been unem-
ployed for some time isn't, of itself, conclusive evidence Physician's statement. If you are under age 65, you
that you can't engage in substantial gainful activity. must have your physician complete a statement certifying
The following examples illustrate the tests of substan- that you had a permanent and total disability on the date
tial gainful activity. you retired. You can use the statement in the Instructions
for Schedule R.
Example 1. A, a sales clerk, is retired on disability. A You don't have to file this statement with your return,
is 53 years old and now works as a full-time babysitter for but you must keep it for your records.
the minimum wage. Although different work is performed,
A is able to do the duties of the new job in a full-time com- Veterans. If the U.S. Department of Veterans Affairs
petitive work situation for the minimum wage. The credit (VA) certifies that you have a permanent and total disabil-
can’t be taken because A is able to engage in substantial ity, you can substitute VA Form 21-0172, Certification of
gainful activity. Permanent and Total Disability, for the physician's state-
ment you are required to keep. VA Form 21-0172 must be
Example 2. B, a bookkeeper, is retired on disability. B signed by a person authorized by the VA to do so. You
is 59 years old and now drives a truck for a charitable or- can get this form from your local VA regional office.
ganization. B is allowed to set their own hours and isn't Physician's statement obtained in earlier year. If
paid. Duties of this nature are generally performed for pay you got a physician's statement in an earlier year and, due
or profit. B works 10 hours some weeks, and some weeks to your continued disabled condition, you were unable to
40 hours. Over the year, B averages 20 hours a week. engage in any substantial gainful activity during 2022, you
The kind of work and the average hours per week conclu- may not need to get another physician's statement for
sively show that B is able to engage in substantial gainful 2022. For a detailed explanation of the conditions you
activity. This is true even though B isn't paid and sets their must meet, see the instructions for Schedule R, Part II. If
own hours. B can't take the credit. you meet the required conditions, check the box on your
Example 3. C, who retired on disability, took a job with Schedule R, Part II, line 2.
a former employer on a trial basis. The purpose of the job If you checked box 4, 5, or 6 in Part I of Schedule R,
was to see if C could do the work. The trial period lasted enter in the space above the box on line 2 in Part II the
for 6 months during which C was paid the minimum wage. first name(s) of the spouse(s) for whom the box is
Because of C's disability, only light duties of a nonproduc- checked.

tive “make-work” nature were assigned. The activity was Disability income. If you are under age 65, you must
gainful because C was paid at least the minimum wage. also have taxable disability income to qualify for the credit.
But the activity wasn't substantial because C’s duties were Disability income must meet both of the following require-
ments.

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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 2022
* AGI is the amount on Form 1040 or 1040-SR, line 11.

1. It must be paid under your employer's accident or If you can take the credit and you want the IRS to figure
health plan or pension plan. the credit for you, check the appropriate box in Part I of
Schedule R and fill in Part II and lines 11 and 13 of Part III,
2. It must be included in your income as wages (or pay-
if they apply to you. Then, on Schedule 3 (Form 1040),
ments instead of wages) for the time you are absent
line 6d, enter “CFE” on the line next to that box. Attach
from work because of permanent and total disability.
Schedule R to your return.
Payments that aren't disability income. Any pay-
ment you receive from a plan that doesn't provide for disa-
bility retirement isn't disability income. Any lump-sum pay-
Figuring the Credit Yourself
ment for accrued annual leave that you receive when you
retire on disability is a salary payment and isn't disability To figure the credit yourself, first check the box in Part I of
income. Schedule R that applies to you. Only check one box in
For purposes of the credit for the elderly or the disa- Part I. If you check box 2, 4, 5, 6, or 9 in Part I, also com-
bled, disability income doesn't include amounts you re- plete Part II of Schedule R.
ceive after you reach mandatory retirement age. Manda-
tory retirement age is the age set by your employer at Next, figure the amount of your credit using Part III of
which you would have had to retire, had you not become Schedule R. Steps 1 through 5 in this section can help you
disabled. figure this amount.
Finally, report the amount from line 22 of Schedule R
Income Limits on your tax return. Then, on Schedule 3 (Form 1040),
line 6d, enter “Sch R” on the line next to that box. Attach
To determine if you can claim the credit, you must con- Schedule R to your return.
sider two income limits. The first limit is the amount of your
adjusted gross income (AGI). The second limit is the There are five steps in Part III to determine the
amount of nontaxable social security and other nontaxa- amount of your credit.
ble pensions, annuities, or disability income you received.
The limits are shown in Table 1. 1. Determine your initial amount (lines 10–12).
If your AGI and your nontaxable pensions, annuities, or 2. Determine the total of any nontaxable social security
disability income are less than the income limits, you may and certain other nontaxable pensions, annuities, and
be able to claim the credit. See Figuring the Credit Your- disability benefits you received (lines 13a, 13b, and
self, later. 13c).
If your AGI or your nontaxable pensions, annui- 3. Determine your excess adjusted gross income (lines
! ties, or disability income are equal to or more than 14–17).
CAUTION the income limits, you can't take the credit.
4. Determine the total of Steps 2 and 3 (line 18).
5. Determine your credit (lines 19–22).
Credit Figured for You These steps are discussed in more detail next.

You can figure the credit yourself or the IRS will figure it Step 1. Determine Initial Amount
for you. If you want to figure the credit yourself, skip this
section and follow the instructions in Figuring the Credit To figure the credit, you must first determine your initial
Yourself, later. amount using lines 10 through 12. Your initial amount

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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 2022, 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 2022:
• 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 2022, 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.
depends on your filing status and, if you are under age 65,                                            Worksheets  are  provided  in  the  Instructions  for 
the  amount  of  your  taxable  disability  income.                  Table  2              TIP         Form  1040  to  help  you  determine  if  any  of  your 
shows the initial amount for each filing status. The initial                                           social security benefits (or equivalent railroad re-
amount for qualified individuals under age 65 may be less                                tirement benefits) are taxable.
than  the  amount  shown  for  a  filing  status;  see                     Initial 
amounts for persons under age 65 next.                                                       Include  the  following  nontaxable  payments  in  the 
                                                                                         amounts you enter on lines 13a or 13b.
Initial amounts for persons under age 65.                        If you are a 
qualified individual under age 65, your initial amount can't                               •   Nontaxable social security payments. This is the non-
be  more  than  your  taxable  disability  income.  Your  initial                              taxable part of the benefits shown in box 5 of Form 
amount will be the lesser of the initial amount shown on                                       SSA-1099, Social Security Benefit Statement, before 
Table 2 for your filing status or your taxable disability in-                                  deducting any amounts withheld to pay premiums on 
come.                                                                                          supplementary Medicare insurance, and before any 
                                                                                               reduction because of benefits received under workers' 
Special rules for joint returns.                   If you file a joint re-                     compensation. (Don't include a lump-sum death bene-
turn and both you and your spouse are qualified individu-                                      fit payment you may receive as a surviving spouse, or 
als,  the  initial  amount  you  report  for  yourself  and  your                              a surviving child's insurance benefit payments you 
spouse on Schedule R will depend on whether only one of                                        may receive as a guardian.)
you is (or both of you are) under age 65.
If only one of you is under age 65, your initial amount                                    •   Nontaxable railroad retirement pension payments 
                                                                                               treated as social security. This is the nontaxable part 
can't  be  more  than  $5,000  plus  the  taxable  disability  in-
                                                                                               of the benefits shown in box 5 of Form RRB-1099, 
come of the spouse who is under age 65.
                                                                                               Payments by the Railroad Retirement Board. 
If both you and your spouse are under age 65, the initial 
amount for you and your spouse can't be more than your                                     •   Nontaxable pension or annuity payments or disability 
combined taxable disability income.                                                            benefits that are paid under a law administered by the 
                                                                                               VA. Don't include amounts received as a pension, an-
Step 2. Total Certain Nontaxable                                                               nuity, or similar allowance for personal injuries or sick-
                                                                                               ness resulting from active service in the armed forces 
Pensions and Benefits                                                                          of any country or in the National Oceanic and Atmos-
                                                                                               pheric Administration or the Public Health Service, or 
Step  2  is  to  figure  the  total  amount  of  nontaxable  social 
                                                                                               as a disability annuity under section 808 of the For-
security  and  certain  other  nontaxable  payments  you  re-
                                                                                               eign Service Act of 1980.
ceived during the year. You must reduce the initial amount 
you determined in Step 1 by these payments.                                                •   Pension or annuity payments or disability benefits that 
                                                                                               are excluded from income under any provision of fed-
Enter  these  nontaxable  payments  on  line  13a  or  13b                                     eral law other than the Internal Revenue Code. Don't 
and total them on line 13c. If you are married filing jointly,                                 include amounts that are a return of your cost of a 
you must enter the combined amount of nontaxable pay-                                          pension or annuity. These amounts don't reduce your 
ments both you and your spouse received.                                                       initial amount.

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        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                   Examples
Step 1 by your excess adjusted gross income. Figure your 
excess adjusted gross income on lines 14 through 17.                        The following examples illustrate the credit for the elderly 
                                                                            or  the  disabled.  The  initial  amounts  are  taken  from           Ta-
You figure your excess adjusted gross income as fol-                        ble 2.
lows.
1. Subtract from your adjusted gross income (Form                           Example  1.         E  is  58  years  old,  single,  and  files  Form 
   1040 or 1040-SR, line 11) the following amount                           1040. In 2020, E retired on permanent and total disability, 
   shown for your filing status.                                            and is still permanently and totally disabled. E got the re-
                                                                            quired physician's statement in 2020 and kept it with their 
   a. $7,500 if you are single, head of household, or                       personal  tax  records.  The  physician  signed  on  line  B  of 
        qualifying surviving spouse.                                        the statement. This year, E checks the box in Schedule R, 
   b. $10,000 if you are married filing jointly.                            Part II. E doesn't need to get another statement for 2022.
                                                                            E received the following income for the year.
   c. $5,000 if you are married filing separately and you 
        and your spouse didn't live in the same household                   Nontaxable social security . . . . . . . . . . . . . . . . . . . .    $700
                                                                            Interest (taxable). . . . . . . . . . . . . . . . . . . . . . . . . . $100
        at any time during the tax year.                                    Taxable disability pension   . . . . . . . . . . . . . . . . . . . .  $13,400
2. Divide the result of (1) by 2.
                                                                            E's  adjusted  gross  income  is  $13,500  ($13,400  + 
                                                                            $100). E figures the credit on Schedule R as follows.
Step 4. Determine the Total of
                                                                            1.  Initial amount based on filing status. . . . . . . . . . .        $5,000
Steps 2 and 3
                                                                            2.  Taxable disability pension . . . . . . . . . . . . . . . .        $13,400
To determine if you can take the credit, you must add (on                   3.  Initial amount (smaller of line 1 or line 2) . . . . . . .        $5,000
line 18) the amounts you figured in Step 2 (line 13c) and 
Step 3 (line 17).                                                           4.  Nontaxable social security 
                                                                                benefits . . . . . . . . . . . . . . . . . . . . .        $700
                                                                            5.  Excess adjusted gross income 
Step 5. Determine Your Credit                                                   ($13,500 − $7,500) ÷ 2 . . . . . . . . . . . .          $3,000
Subtract the amount determined in Step 4 (line 18) from                     6.  Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . .       $3,700
the initial amount determined in Step 1 (line 12), and multi-               7.  Subtract line 6 from line 3 
ply the result by 15% (0.15).                                                   (Don't enter less than -0-.). . . . . . . . . . . . . . . .       $1,300
                                                                            8.  Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . .         $195
In certain cases, the amount of your credit may be limi-
ted. See Limit on credit, later.                                            9.  Enter the amount from the 
                                                                                Credit Limit Worksheet—Line 21 in the 
Example. You are 66 years old and your spouse is 64.                            Instructions for Schedule R. . . . . . . . . . . . . . . .        $56
Your spouse isn't disabled. You file a joint return on Form                 10. Credit (Enter the smaller of 
1040.  Your  adjusted  gross  income  is  $14,630.  Together                    line 8 or line 9.) . . . . . . . . . . . . . . . . . . . . . . .  $56
you received $3,200 from social security, which was non-
taxable. You figure the credit as follows.                                  E uses Schedule R to figure the credit for the elderly or 
                                                                            disabled. Because E can claim the credit, E enters $56 on 
Example applying the 5-step process                                  Amount Schedule 3 (Form 1040), line 6d, and attaches a comple-
(Line references (shown in parentheses) are                                 ted  Schedule  R  to  Form  1040.  For  more  information  on 
to Schedule R)                                                              how to complete the Schedule R and obtain a physician’s 
1.   Initial amount (line 12). . . . . . . . . . . . . . . . . . . . $5,000 statement, see the instructions for Schedule R.

2.   Total nontaxable social security                                       Example  2.         F  is  53  and  spouse,  G,  is  49.  F  had  a 
     and other nontaxable 
     pensions (line 13c). . . . . . . . . . . . . . .        $3,200         stroke 3 years ago and retired on permanent and total dis-
3.   Excess adjusted gross income                                           ability. F is still permanently and totally disabled because 
     ($14,630 − $10,000) ÷ 2 (line 17). . . . . . .          $2,315         of the stroke. In November, G was injured in an accident 
4.   Add (2) and (3) (line 18). . . . . . . . . . . . . . . . . . .  $5,515 at work and retired on permanent and total disability.
5.   Subtract (4) from (1) (line 12 – line 18 = line 19)                    F received nontaxable social security disability benefits 
     (Don't enter less than -0-.). . . . . . . . . . . . . . . . . . $ -0-  of $2,000 during the year and a taxable disability pension 

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of $6,400. G earned $17,950 from their job and received a other government payment statements (Form 1099-G);
taxable disability pension of $1,700. Their joint return on and interest, dividend, and retirement statements from
Form 1040 shows adjusted gross income of $26,050 banks and investment firms (Forms 1099), you have sev-
($6,400 + $17,950 + $1,700). Their filing status is married eral options to choose from to prepare and file your tax re-
filing jointly. They don't itemize deductions. They don't turn. You can prepare the tax return yourself, see if you
have any amounts that would increase their standard de- qualify for free tax preparation, or hire a tax professional to
duction. prepare your return.
G's doctor completed the physician's statement in the
instructions for Schedule R. G isn't required to include the Free options for tax preparation. Go to IRS.gov to see
statement with their return, but G must keep it for their re- your options for preparing and filing your return online or
cords. in your local community, if you qualify, which include the
F got a physician's statement for the year F had the following.
stroke. F’s doctor had signed on line B of that physician's • Free File. This program lets you prepare and file your
statement to certify that F had a permanent and total disa- federal individual income tax return for free using
bility. F has kept the physician's statement with their tax brand-name tax-preparation-and-filing software or
records. F checks the box on Schedule R, Part II, and will Free File fillable forms. However, state tax preparation
write F in the space above the box on line 2. may not be available through Free File. Go to IRS.gov/
F and G use Schedule R to figure their credit for the FreeFile to see if you qualify for free online federal tax
elderly or disabled. They are ineligible for the credit be- preparation, e-filing, and direct deposit or payment op-
cause their initial amount is less than zero. They can’t take tions.
the credit because their nontaxable social security plus
their excess adjusted gross income is more than their ini- • VITA. The Volunteer Income Tax Assistance (VITA)
tial amount. program offers free tax help to people with
low-to-moderate incomes, persons with disabilities,
F and G made that determination on Schedule R as fol- and limited-English-speaking taxpayers who need
lows. help preparing their own tax returns. Go to IRS.gov/
1. Initial amount based on filing status. . . . . . . . . . . $7,500 VITA, download the free IRS2Go app, or call
2. Taxable disability pension . . . . . . . . . . . . . . . . $8,100 800-906-9887 for information on free tax return prepa-
ration.
3. Initial amount (smaller of line 1 or line 2) . . . . . . . $7,500
• TCE. The Tax Counseling for the Elderly (TCE) pro-
4. Nontaxable social security gram offers free tax help for all taxpayers, particularly
benefits . . . . . . . . . . . . . . . . . . . . . $2,000
those who are 60 years of age and older. TCE volun-
5. Excess adjusted gross income teers specialize in answering questions about pen-
($26,050 − $10,000) ÷ 2 . . . . . . . . . . . $8,025
sions and retirement-related issues unique to seniors.
6. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . $10,025 Go to IRS.gov/TCE, download the free IRS2Go app,
7. Subtract line 6 from line 3 or call 888-227-7669 for information on free tax return
(Don't enter less than -0-.). . . . . . . . . . . . . . . . ($2,525) preparation.
8. Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . . N/A • MilTax. Members of the U.S. Armed Forces and
9. Enter the amount from the qualified veterans may use MilTax, a free tax service
Credit Limit Worksheet—Line 21 in the offered by the Department of Defense through Military
Instructions for Schedule R. . . . . . . . . . . . . . . . N/A OneSource. For more information, go to
10. Credit (Enter the smaller of MilitaryOneSource MilitaryOneSource.mil/MilTax ( ).
line 8 or line 9.) . . . . . . . . . . . . . . . . . . . . . . . N/A Also, the IRS offers Free Fillable Forms, which can
be completed online and then filed electronically re-
The amount on line 3–$7,500–is less than the amount gardless of income.
on line 6–$10,025. Subtracting $10,025 from $7,500 pro-
duces a negative amount. As a result, F and G may not Using online tools to help prepare your return. Go to
claim the credit. IRS.gov/Tools for the following.
• The Earned Income Tax Credit Assistant IRS.gov/ (
EITCAssistant) determines if you’re eligible for the
earned income credit (EIC).
How To Get Tax Help
• The Online EIN Application IRS.gov/EIN ( ) helps you
If you have questions about a tax issue; need help prepar- get an employer identification number (EIN) at no
ing your tax return; or want to download free publications, cost.
forms, or instructions, go to IRS.gov to find resources that • The Tax Withholding Estimator IRS.gov/W4app ( )
can help you right away. makes it easier for you to estimate the federal income
Preparing and filing your tax return. After receiving all
your wage and earnings statements (Forms W-2, W-2G,
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
compensation statements (by mail or in a digital format) or

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tax you want your employer to withhold from your pay- IRS social media. Go to IRS.gov/SocialMedia to see the
check. This is tax withholding. See how your withhold- various social media tools the IRS uses to share the latest
ing affects your refund, take-home pay, or tax due. information on tax changes, scam alerts, initiatives, prod-
ucts, and services. At the IRS, privacy and security are
• The First-Time Homebuyer Credit Account Look-up
our highest priority. We use these tools to share public in-
(IRS.gov/HomeBuyer) tool provides information on
formation with you. Don’t post your social security number
your repayments and account balance.
(SSN) or other confidential information on social media
• The Sales Tax Deduction Calculator IRS.gov/ ( sites. Always protect your identity when using any social
SalesTax) figures the amount you can claim if you networking site.
itemize deductions on Schedule A (Form 1040). The following IRS YouTube channels provide short, in-
Getting answers to your tax questions. On formative videos on various tax-related topics in English,
IRS.gov, you can get up-to-date information on Spanish, and ASL.
current events and changes in tax law. • Youtube.com/irsvideos.
• IRS.gov/Help: A variety of tools to help you get an- • Youtube.com/irsvideosmultilingua.
swers to some of the most common tax questions.
• Youtube.com/irsvideosASL.
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that
will ask you questions and, based on your input, pro- Watching IRS videos. The IRS Video portal
vide answers on a number of tax law topics. (IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
• IRS.gov/Forms: Find forms, instructions, and publica-
tions. You will find details on the most recent tax Online tax information in other languages. You can
changes and interactive links to help you find answers find information on IRS.gov/MyLanguage if English isn’t
to your questions. your native language.
• You may also be able to access tax law information in
your electronic filing software. Free Over-the-Phone Interpreter (OPI) Service. The
IRS is committed to serving our multilingual customers by
offering OPI services. The OPI Service is a federally fun-
Need someone to prepare your tax return? There are ded program and is available at Taxpayer Assistance
various types of tax return preparers, including enrolled Centers (TACs), other IRS offices, and every VITA/TCE
agents, certified public accountants (CPAs), accountants, return site. The OPI Service is accessible in more than
and many others who don’t have professional credentials. 350 languages.
If you choose to have someone prepare your tax return,
choose that preparer wisely. A paid tax preparer is: Accessibility Helpline available for taxpayers with
disabilities. Taxpayers who need information about ac-
• Primarily responsible for the overall substantive accu- cessibility services can call 833-690-0598. The Accessi-
racy of your return, bility Helpline can answer questions related to current and
• Required to sign the return, and future accessibility products and services available in al-
ternative media formats (for example, braille, large print,
• Required to include their preparer tax identification
audio, etc.). The Accessibility Helpline does not have ac-
number (PTIN).
cess to your IRS account. For help with tax law, refunds,
Although the tax preparer always signs the return, or account-related issues, go to IRS.gov/LetUsHelp.
you're ultimately responsible for providing all the informa-
tion required for the preparer to accurately prepare your Note. Form 9000, Alternative Media Preference, or
return. Anyone paid to prepare tax returns for others Form 9000(SP) allows you to elect to receive certain types
should have a thorough understanding of tax matters. For of written correspondence in the following formats.
more information on how to choose a tax preparer, go to • Standard Print.
Tips for Choosing a Tax Preparer on IRS.gov.
• Large Print.
Coronavirus. Go to IRS.gov/Coronavirus for links to in- • Braille.
formation on the impact of the coronavirus, as well as tax
relief available for individuals and families, small and large • Audio (MP3).
businesses, and tax-exempt organizations. • Plain Text File (TXT).
Employers can register to use Business Services On- • Braille Ready File (BRF).
line. The Social Security Administration (SSA) offers on-
line service at SSA.gov/employer for fast, free, and secure Disasters. Go to Disaster Assistance and Emergency
online W-2 filing options to CPAs, accountants, enrolled Relief for Individuals and Businesses to review the availa-
agents, and individuals who process Form W-2, Wage ble disaster tax relief.
and Tax Statement, and Form W-2c, Corrected Wage and
Tax Statement.

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Getting tax forms and publications. Go to IRS.gov/ Your taxes can be affected if your SSN is used to file a
Forms to view, download, or print all the forms, instruc- fraudulent return or to claim a refund or credit.
tions, and publications you may need. Or, you can go to
• The IRS doesn’t initiate contact with taxpayers by
IRS.gov/OrderForms to place an order.
email, text messages (including shortened links), tele-
Getting tax publications and instructions in eBook phone calls, or social media channels to request or
format. You can also download and view popular tax verify personal or financial information. This includes
publications and instructions (including the Instructions for requests for personal identification numbers (PINs),
Form 1040) on mobile devices as eBooks at IRS.gov/ passwords, or similar information for credit cards,
eBooks. banks, or other financial accounts.
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft
Note. IRS eBooks have been tested using Apple's Central webpage, for information on identity theft and
iBooks for iPad. Our eBooks haven’t been tested on other data security protection for taxpayers, tax professio-
dedicated eBook readers, and eBook functionality may nals, and businesses. If your SSN has been lost or
not operate as intended. stolen or you suspect you’re a victim of tax-related
identity theft, you can learn what steps you should
Access your online account (individual taxpayers
take.
only). Go to IRS.gov/Account to securely access infor-
mation about your federal tax account. • Get an Identity Protection PIN (IP PIN). IP PINs are
six-digit numbers assigned to taxpayers to help pre-
• View the amount you owe and a breakdown by tax
vent the misuse of their SSNs on fraudulent federal in-
year.
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 Ways to check on the status of your refund.
and any pending or scheduled payments.
• Go to IRS.gov/Refunds.
• Access your tax records, including key data from your
most recent tax return, and transcripts. • Download the official IRS2Go app to your mobile de-
vice to check your refund status.
• View digital copies of select notices from the IRS.
• Call the automated refund hotline at 800-829-1954.
• Approve or reject authorization requests from tax pro-
fessionals. Note. The IRS can’t issue refunds before mid-Febru-
• View your address on file or manage your communi- ary for returns that claimed the EIC or the additional child
cation preferences. tax credit (ACTC). This applies to the entire refund, not
just the portion associated with these credits.
Tax Pro Account. This tool lets your tax professional
submit an authorization request to access your individual Making a tax payment. Go to IRS.gov/Payments for in-
taxpayer IRS online account. For more information, go to formation on how to make a payment using any of the fol-
IRS.gov/TaxProAccount. lowing options.
• IRS Direct Pay: Pay your individual tax bill or estima-
Using direct deposit. The fastest way to receive a tax ted tax payment directly from your checking or sav-
refund is to file electronically and choose direct deposit, ings account at no cost to you.
which securely and electronically transfers your refund di-
rectly into your financial account. Direct deposit also • Debit or Credit Card: Choose an approved payment
avoids the possibility that your check could be lost, stolen, processor to pay online or by phone.
destroyed, or returned undeliverable to the IRS. Eight in • Electronic Funds Withdrawal: Schedule a payment
10 taxpayers use direct deposit to receive their refunds. If when filing your federal taxes using tax return prepara-
you don’t have a bank account, go to IRS.gov/ tion software or through a tax professional.
DirectDeposit for more information on where to find a
bank or credit union that can open an account online. • Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required.
Getting a transcript of your return. The quickest way Check or Money Order: Mail your payment to the ad-
•
to get a copy of your tax transcript is to go to IRS.gov/ dress listed on the notice or instructions.
Transcripts. Click on either “Get Transcript Online” or “Get
Transcript by Mail” to order a free copy of your transcript. • Cash: You may be able to pay your taxes with cash at
If you prefer, you can order your transcript by calling a participating retail store.
800-908-9946. • Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your finan-
Reporting and resolving your tax-related identity
cial institution for availability, cost, and time frames.
theft issues.
• Tax-related identity theft happens when someone Note. The IRS uses the latest encryption technology to
steals your personal information to commit tax fraud. ensure that the electronic payments you make online, by

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phone, or from a mobile device using the IRS2Go app are The Taxpayer Advocate Service (TAS)
safe and secure. Paying electronically is quick, easy, and
faster than mailing in a check or money order. Is Here To Help You
What Is TAS?
What if I can’t pay now? Go to IRS.gov/Payments for
more information about your options. TAS is an independent organization within the IRS that
• Apply for an online payment agreement IRS.gov/ ( helps taxpayers and protects taxpayer rights. Their job is
OPA) to meet your tax obligation in monthly install- to ensure that every taxpayer is treated fairly and that you
ments if you can’t pay your taxes in full today. Once know and understand your rights under the Taxpayer Bill
you complete the online process, you will receive im- of Rights.
mediate notification of whether your agreement has
been approved. How Can You Learn About Your Taxpayer
• Use the Offer in Compromise Pre-Qualifier to see if Rights?
you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in The Taxpayer Bill of Rights describes 10 basic rights that
Compromise program, go to IRS.gov/OIC. all taxpayers have when dealing with the IRS. Go to
TaxpayerAdvocate.IRS.gov to help you understand what
Filing an amended return. Go to IRS.gov/Form1040X these rights mean to you and how they apply. These are
for information and updates. your rights. Know them. Use them.

Checking the status of your amended return. Go to What Can TAS Do for You?
IRS.gov/WMAR to track the status of Form 1040-X amen-
ded returns. TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for
Note. It can take up to 3 weeks from the date you filed their assistance, you will be assigned to one advocate
your amended return for it to show up in our system, and who will work with you throughout the process and will do
processing it can take up to 16 weeks. everything possible to resolve your issue. TAS can help
you if:
Understanding an IRS notice or letter you’ve re-
ceived. Go to IRS.gov/Notices to find additional informa- • Your problem is causing financial difficulty for you,
tion about responding to an IRS notice or letter. your family, or your business;
Note. You can use Schedule LEP (Form 1040), Re- • You face (or your business is facing) an immediate
quest for Change in Language Preference, to state a pref- threat of adverse action; or
erence to receive notices, letters, or other written commu- • You’ve tried repeatedly to contact the IRS but no one
nications from the IRS in an alternative language. You has responded, or the IRS hasn’t responded by the
may not immediately receive written communications in date promised.
the requested language. The IRS’s commitment to LEP
taxpayers is part of a multi-year timeline that is scheduled How Can You Reach TAS?
to begin providing translations in 2023. You will continue
to receive communications, including notices and letters TAS has offices in every state, the District of Columbia,
in English until they are translated to your preferred lan- and Puerto Rico. Your local advocate’s number is in your
guage. local directory and at TaxpayerAdvocate.IRS.gov/
Contact-Us. You can also call them at 877-777-4778.
Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
IRS TAC. Go to IRS.gov/LetUsHelp for the topics people How Else Does TAS Help Taxpayers?
ask about most. If you still need help, IRS TACs provide
TAS works to resolve large-scale problems that affect
tax help when a tax issue can’t be handled online or by
many taxpayers. If you know of one of these broad issues,
phone. All TACs now provide service by appointment, so
report it to them at IRS.gov/SAMS.
you’ll know in advance that you can get the service you
need without long wait times. Before you visit, go to
IRS.gov/TACLocator to find the nearest TAC and to check TAS for Tax Professionals
hours, available services, and appointment options. Or,
TAS can provide a variety of information for tax professio-
on the IRS2Go app, under the Stay Connected tab,
nals, including tax law updates and guidance, TAS pro-
choose the Contact Us option and click on “Local Offices.”
grams, and ways to let TAS know about systemic prob-
lems you’ve seen in your practice.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS. LITCs represent in-
dividuals whose income is below a certain level and need

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to resolve tax problems with the IRS, such as audits, ap-     a  small  fee  for  eligible  taxpayers.  To  find  an  LITC  near 
peals, and tax collection disputes. In addition, LITCs can    you,  go  to TaxpayerAdvocate.IRS.gov/about-us/Low-
provide information about taxpayer rights and responsibili-   Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low 
ties in different languages for individuals who speak Eng-    Income Taxpayer Clinic List.
lish as a second language. Services are offered for free or 

                    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 SSA-1099:                         Publications (See Tax help)
A                                      Social security benefit statement   6
Adjusted gross income (AGI):                                                Q
  Income limits for 5                H                                      Qualified individual 2
Age:                                 Head of household        3              Age 65 or older 2
  Age 65 2                                                                   Death of taxpayer 2
  Mandatory retirement age   5       I                                       Under age 65 and retired on 
Assistance (See Tax help)            Income limits 5                         permanent and total disability               2, 
                                     Initial amounts for persons under       3
C                                      age 65 6
                                                                            R
Citizenship requirement    2
Credit figured by IRS    5           J                                      Residence requirement      2
Credit figured for you   5           Joint returns 2
                                                                            S
D                                    L                                      Schedule R     5
Disability benefits:                 Limit on credit 7                      Sheltered employment       4
  Nontaxable by law    6             Lump-sum payments:                     Social security payments     6
Disability income   4                  Accrued annual leave     5           Substantial gainful activity                 4
Disability, permanent and total        Death benefits paid to surviving 
  disability 2 4,                      spouse or child        6             T
                                                                            Tables and figures:
E                                    M                                       Figure A, Qualified individual 
Eligibility for credit 2             Mandatory retirement age     5          determination    3
Employer's accident or health        Married taxpayers        2              Table 1, Income limits    5
  plans or pension plans:            Mentally impaired persons:              Table 2, Initial amounts   6
  Disability income from 5             Sheltered employment for   4         Tax help      8
Excess adjusted gross income      7  Missing children:
                                       Photographs of       1               U
F                                                                           U.S. citizens and resident aliens             2
Figuring the credit yourself 5       N
  Determine excess AGI     7         National Oceanic and Atmospheric       V
  Determine initial amount 5           Administration:                      VA Form 21-0172:
  Determine the credit   7             Pension, annuity, or disability       Certification of permanent and total 
  Determine the total of Steps 2 and   benefit from         6                disability     4
   3 7                               Nonresident aliens       2             Veterans:
  Total certain nontaxable pensions  Nontaxable payments        6            Certification by VA of permanent 
   and benefits   6                                                          and total disability 4
Foreign military service:            P                                       Exclusion of nontaxable pension or 
  Pension, annuity, or disability    Pension or annuity payments:            annuity payment or disability 
                                                                             benefits      6
   benefit from   6                    Nontaxable by law      6
Foreign Service:                     Permanent and total disability    2 4, 
  Pension, annuity, or disability    Physician’s statement      4
   benefit from   6                  Public Health Service:
Form RRB-1099:                         Pension, annuity, or disability 
  Payments by Railroad Retirement      benefit from         6
   Board  6

Page 12                                                                                    Publication 524 (2022)

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