Department of the Treasury

Internal Revenue Service

Publication 524

Cat. No. 15046S

Credit for

the Elderly or

the Disabled

For use in preparing

2023 Returns

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Contents

Reminders ............................... 1

Introduction .............................. 1

Are You Eligible for the Credit? ............... 2

Qualified Individual ....................... 2

Income Limits ........................... 5

Credit Figured for You ...................... 5

Figuring the Credit Yourself .................. 5

Step 1. Determine Initial Amount ............. 6

Step 2. Total Certain Nontaxable Pensions 

and Benefits .......................... 6

Step 3. Determine Excess Adjusted Gross 

Income ............................. 7

Step 4. Determine the Total of Steps 2 and 3 ..... 7

Step 5. Determine Your Credit ............... 7

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.

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missing children selected by the Center may appear in 

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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 disabled, 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.

Comments and suggestions. We welcome your comments about this publication and suggestions for future 

editions.

Dec 19, 2023
You can send us comments through IRS.gov/

FormComments. Or, you can write to the Internal Revenue 

Service, Tax Forms and Publications, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will 

consider your comments and suggestions as we revise 

our tax forms, instructions, and publications. Don’t send 

tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have 

a tax question not answered by this publication or the How 

To Get Tax Help section at the end of this publication, go 

to the IRS Interactive Tax Assistant page at IRS.gov/

Help/ITA where you can find topics by using the search 

feature or viewing the categories listed.

Getting tax forms, instructions, and publications. 

Go to IRS.gov/Forms to download current and prior-year 

forms, instructions, and publications.

Ordering tax forms, instructions, and publications. 

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order 

prior-year forms and instructions. The IRS will process 

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Don’t resubmit requests you’ve already sent us. You can 

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Useful Items

You may want to see:

Publication

Tax Guide for Seniors

Form (and Instructions)

oU.S. Tax Return for Seniors

cdu(o) Credit for the Elderly or 

the Disabled

See How To Get Tax Help, near the end of this publication, 

for information about getting this publication and these 

forms.

Are You Eligible for the Credit?

You can take the credit for the elderly or the disabled if you 

meet both of the following requirements.

• You are a qualified individual.

• Your income isn't more than certain limits.

You can use Figure A and Table 1 as guides to see if 

you are eligible for the credit. Use Figure A first to see if 

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.

You can take the credit only if you file Form 1040 

or 1040-SR. You can't take the credit if you file 

Form 1040-NR.

 554

 Form 1040-SR 

 Schedule R (Form 1040)

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Qualified Individual

You are a qualified individual for this credit if you are a U.S. 

citizen or resident alien, and either of the following applies.

1. You were age 65 or older at the end of 2023.

2. You were under age 65 at the end of 2023 and all 

three of the following statements are true.

a. You retired on permanent and total disability (explained later).

b. You received taxable disability income for 2023.

c. On January 1, 2023, you had not reached mandatory retirement age (defined later under Disability 

income).

Age 65. You are considered to be age 65 on the day before your 65th birthday. As a result, if you were born on 

January 1, 1959, you are considered to be age 65 at the 

end of 2023.

Death of taxpayer. If you are preparing a return for 

someone who died in 2023, consider the taxpayer to be 

age 65 at the end of 2023 if they were age 65 or older at 

the time of death.

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, 

2023, the taxpayer is considered age 65 at the time of 

death. However, if the taxpayer died on February 12, 

2023, the taxpayer isn't considered age 65 at the time of 

death or at the end of 2023.

U.S. Citizen or Resident Alien

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 

take the credit if you were a nonresident alien at any time 

during the tax year.

Exceptions. You may be able to take the credit if you are 

a nonresident alien who is married to a U.S. citizen or resident 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 

your worldwide incomes.

If you were a nonresident alien at the beginning of the 

year and a resident alien at the end of the year, and you 

were married to a U.S. citizen or resident alien at the end 

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 

may be allowed to take the credit.

For information on these choices, see chapter 1 of Pub. 

519.

Married Persons

Generally, if you are married at the end of the tax year, you 

and your spouse must file a joint return to take the credit. 

However, if you and your spouse lived apart at all times 

2 Publication 524 (2023)
during the tax year, you can file either a joint return or separate returns and still take the credit.

Head of household. You can file as head of household 

and qualify to take the credit, even if your spouse lived 

with you during the first 6 months of the year, if you meet 

all the following tests.

1. You file a separate return.

2. You paid more than half the cost of keeping up your 

home during the tax year.

3. Your spouse didn't live in your home at any time during the last 6 months of the tax year and the absence 

wasn't temporary. See Temporary absences under 

Head of Household in Pub. 501.

4. Your home was the main home of your child, your 

stepchild, or an eligible foster child for more than half 

the year. An eligible foster child is a child placed with 

you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

5. The child is your dependent, or would be your dependent except that the noncustodial parent is entitled to claim the child as their dependent under the 

special rule for children of divorced or separated parents. See Children of divorced or separated parents 

(or parents who live apart) in Pub. 501.

For more information, see the Instructions for Form 1040 

(and 1040-SR) or Pub. 501.

Under Age 65

If you are under age 65 at the end of 2023, you can qualify 

for the credit only if you are retired on permanent and total 

disability (discussed next) and have taxable disability income (discussed later under Disability income). You are 

retired on permanent and total disability if:

• You were permanently and totally disabled when you 

retired, and

• You retired on disability before the close of the tax 

year.

Even if you don't retire formally, you may be considered 

retired on disability when you have stopped working because of your disability.

If you retired on disability before 1977, and weren't permanently and totally disabled at the time, you can qualify 

for the credit if you were permanently and totally disabled 

on January 1, 1976, or January 1, 1977.

Figure A. Are You a Qualified Individual?

Start Here

Are you a U.S. citizen or resident alien?2

Mandatory retirement age is the age set by your employer at which you would have been required to retire, had you not become disabled.

Were you 65 or older at the end of

the tax year?

Are you retired on permanent and

total disability?

Did you reach mandatory retirement

age before the tax year?3

Did you receive taxable disability

benets during the tax year?

You are a qualied

individual and may

be able to take the

credit for the elderly

or the disabled

unless your income

exceeds the limits in

Table 1.

Yes

No

Yes

No

Yes

No Yes

Yes

No

No

You aren’t a qualied

individual and can’t

take the credit for 

the elderly or the

disabled.

If 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.

2

3

Were you married at the end of the tax year?

No

Yes

Are you ling a joint

return with your spouse?

Did you live with your

spouse at any time

during the tax year?1

Yes Yes

No

No

1

However, 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. 

Publication 524 (2023) 3
You are considered to be under age 65 at the end 

of 2023 if you were born after January 1, 1959.

Permanent and total disability. You have a permanent 

and total disability if you can't engage in any substantial 

gainful activity because of your physical or mental condition. A qualified physician must certify that the condition 

has lasted or can be expected to last continuously for 12 

months or more, or that the condition can be expected to 

result in death. See Physician's statement, later.

Substantial gainful activity. Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work 

generally done for pay or profit. Full-time work (or 

part-time work done at your employer's convenience) in a 

competitive work situation for at least the minimum wage 

conclusively shows that you are able to engage in substantial gainful activity.

Note. Information on minimum wage rates is available 

at DOL.gov/general/topic/wages/minimumwage.

Substantial gainful activity isn't work you do to take care 

of yourself or your home. It isn't unpaid work on hobbies, 

institutional therapy or training, school attendance, clubs, 

social programs, and similar activities. However, the nature of the work you perform may show that you are able 

to engage in substantial gainful activity.

The fact that you haven't worked or have been unemployed for some time isn't, of itself, conclusive evidence 

that you can't engage in substantial gainful activity.

The following examples illustrate the tests of substantial 

gainful activity.

Example 1. Alex, a sales clerk, is retired on disability. 

Alex is 53 years old and now works as a full-time babysitter for the minimum wage. Although different work is performed, Alex is able to do the duties of the new job in a 

full-time competitive work situation for the minimum wage. 

The credit can’t be taken because Alex is able to engage 

in substantial gainful activity.

Example 2. Blake, a bookkeeper, is retired on disability. Blake is 59 years old and now drives a truck for a charitable organization. Blake is allowed to set their own hours 

and isn't paid. Duties of this nature are generally performed for pay or profit. Blake works 10 hours some 

weeks, and some weeks 40 hours. Over the year, Blake 

averages 20 hours a week. The kind of work and the average hours per week conclusively show that Blake is able 

to engage in substantial gainful activity. This is true even 

though Blake isn't paid and sets their own hours. Blake 

can't take the credit.

Example 3. Cameron, who retired on disability, took a 

job with a former employer on a trial basis. The purpose of 

the job was to see if Cameron could do the work. The trial 

period lasted for 6 months during which Cameron was 

paid the minimum wage. Because of Cameron's disability, 

only light duties of a nonproductive “make-work” nature 

were assigned. The activity was gainful because Cameron 

was paid at least the minimum wage. But the activity 

TIP

wasn't substantial because Cameron’s duties were nonproductive. These facts don't, by themselves, show that 

Cameron is able to engage in substantial gainful activity.

Example 4. Dean, who retired on disability from a job 

as a bookkeeper, lives with their sister who manages several motel units. Dean helps their sister for 1 or 2 hours a 

day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Dean 

can select the time of day when they feel most fit to work. 

Work of this nature, performed off and on during the day at 

Dean's convenience, isn't activity of a “substantial and 

gainful” nature even if Dean is paid for the work. The performance of these duties doesn't, of itself, show that Dean 

is able to engage in substantial gainful activity.

Sheltered employment. Certain work offered at qualified locations to physically or mentally impaired persons is 

considered sheltered employment. These qualified locations include work centers that are certified by the Department of Labor (formerly referred to as “sheltered workshops”), hospitals and similar institutions, homebound 

programs, and Department of Veterans Affairs (VA) sponsored homes.

Compared to commercial employment, pay is lower for 

sheltered employment. Therefore, one usually doesn't 

look for sheltered employment if they can get other employment. The fact that one has accepted sheltered employment isn't proof of the person's ability to engage in 

substantial gainful activity.

Physician's statement. If you are under age 65, you 

must have your physician complete a statement certifying 

that you had a permanent and total disability on the date 

you retired. You can use the statement in the Instructions 

for Schedule R.

You don't have to file this statement with your return, but 

you must keep it for your records.

Veterans. If the U.S. Department of Veterans Affairs 

(VA) certifies that you have a permanent and total disability, you can substitute VA Form 21-0172, Certification of 

Permanent and Total Disability, for the physician's statement you are required to keep. VA Form 21-0172 must be 

signed by a person authorized by the VA to do so. You can 

get this form from your local VA regional office.

Physician's statement obtained in earlier year. If 

you got a physician's statement in an earlier year and, due 

to your continued disabled condition, you were unable to 

engage in any substantial gainful activity during 2023, you 

may not need to get another physician's statement for 

2023. For a detailed explanation of the conditions you 

must meet, see the instructions for Schedule R, Part II. If 

you meet the required conditions, check the box on your 

Schedule R, Part II, line 2.

If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first 

name(s) of the spouse(s) for whom the box is checked.

Disability income. If you are under age 65, you must 

also have taxable disability income to qualify for the credit. 

4 Publication 524 (2023)
Disability income must meet both of the following requirements.

1. It must be paid under your employer's accident or 

health plan or pension plan.

2. It must be included in your income as wages (or payments instead of wages) for the time you are absent 

from work because of permanent and total disability.

Payments that aren't disability income. Any payment you receive from a plan that doesn't provide for disability retirement isn't disability income. Any lump-sum payment for accrued annual leave that you receive when you 

retire on disability is a salary payment and isn't disability 

income.

For purposes of the credit for the elderly or the disabled, disability income doesn't include amounts you receive after you reach mandatory retirement age. Mandatory retirement age is the age set by your employer at 

which you would have had to retire, had you not become 

disabled.

Income Limits

To determine if you can claim the credit, you must consider two income limits. The first limit is the amount of your 

adjusted gross income (AGI). The second limit is the 

amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 

The limits are shown in Table 1.

If your AGI and your nontaxable pensions, annuities, or 

disability income are less than the income limits, you may 

be able to claim the credit. See Figuring the Credit Yourself, later. 

If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than 

CAUTION

the income limits, you can't take the credit.

!

Credit Figured for You

You can figure the credit yourself or the IRS will figure it for 

you. If you want to figure the credit yourself, skip this section and follow the instructions in Figuring the Credit Yourself, later.

If you can take the credit and you want the IRS to figure 

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, 

if they apply to you. Then, on Schedule 3 (Form 1040), 

line 6d, enter “CFE” on the line next to that box. Attach 

Schedule R to your return.

Figuring the Credit Yourself

To figure the credit yourself, first check the box in Part I of 

Schedule R that applies to you. Only check one box in 

Part I. If you check box 2, 4, 5, 6, or 9 in Part I, also complete Part II of Schedule R.

Next, figure the amount of your credit using Part III of 

Schedule R. Steps 1 through 5 in this section can help you 

figure this amount.

Finally, report the amount from line 22 of Schedule R on 

Schedule 3 (Form 1040), line 6d. Attach Schedule R to 

your return.

There are five steps in Part III to determine the 

amount of your credit.

1. Determine your initial amount (lines 10–12).

2. Determine the total of any nontaxable social security 

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).

Table 1. Income Limits

IF your filing status is...

THEN, even if you qualify (see Figure A), you CAN'T take the credit if...

Your adjusted gross income (AGI)* is equal to 

or more than...

OR the total of your nontaxable social security 

and other nontaxable pension(s), annuities, or 

disability income is equal to or more than...

single, head of household, or 

qualifying surviving spouse $17,500 $5,000

married filing jointly and only one 

spouse qualifies in Figure A $20,000 $5,000

married filing jointly and both 

spouses qualify in Figure A $25,000 $7,500

married filing separately and you 

lived apart from your spouse for all 

of 2023

$12,500 $3,750

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

Publication 524 (2023) 5
5. Determine your credit (lines 19–22).

These steps are discussed in more detail next.

Step 1. Determine Initial Amount

To figure the credit, you must first determine your initial 

amount using lines 10 through 12. Your initial amount depends on your filing status and, if you are under age 65, 

the amount of your taxable disability income. Table 2 

shows the initial amount for each filing status. The initial 

amount for qualified individuals under age 65 may be less 

than the amount shown for a filing status; see Initial 

amounts for persons under age 65 next.

Initial amounts for persons under age 65. If you are a 

qualified individual under age 65, your initial amount can't 

be more than your taxable disability income. Your initial 

amount will be the lesser of the initial amount shown on 

Table 2 for your filing status or your taxable disability income.

Special rules for joint returns. If you file a joint return 

and both you and your spouse are qualified individuals, 

the initial amount you report for yourself and your spouse 

on Schedule R will depend on whether only one of you is 

(or both of you are) under age 65.

If only one of you is under age 65, your initial amount 

can't be more than $5,000 plus the taxable disability income of the spouse who is under age 65.

If both you and your spouse are under age 65, the initial 

amount for you and your spouse can't be more than your 

combined taxable disability income.

Step 2. Total Certain Nontaxable 

Pensions and Benefits

Step 2 is to figure the total amount of nontaxable social 

security and certain other nontaxable payments you received during the year. You must reduce the initial amount 

you determined in Step 1 by these payments.

Enter these nontaxable payments on line 13a or 13b 

and total them on line 13c. If you are married filing jointly, 

you must enter the combined amount of nontaxable payments both you and your spouse received.

Worksheets are provided in the Instructions for 

Form 1040 to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable.

Include the following nontaxable payments in the 

amounts you enter on line 13a or 13b.

• Nontaxable social security payments. This is the nontaxable part of the benefits shown in box 5 of Form 

SSA-1099, Social Security Benefit Statement, before 

deducting any amounts withheld to pay premiums on 

supplementary Medicare insurance, and before any 

reduction because of benefits received under workers' 

compensation. (Don't include a lump-sum death benefit payment you may receive as a surviving spouse, or 

a surviving child's insurance benefit payments you 

may receive as a guardian.)

• Nontaxable railroad retirement pension payments 

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, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces 

TIP

Table 2. Initial Amounts

IF your filing status is...

THEN enter on line 10 of 

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.

6 Publication 524 (2023)
of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or 

as a disability annuity under section 808 of the Foreign 

Service Act of 1980.

• Pension or annuity payments or disability benefits that 

are excluded from income under any provision of federal law other than the Internal Revenue Code. Don't 

include amounts that are a return of your cost of a 

pension or annuity. These amounts don't reduce your 

initial amount.

You should be sure to take into account all of the 

nontaxable amounts you receive. These amounts 

are verified by the IRS through information supplied by other government agencies.

Step 3. Determine Excess Adjusted 

Gross Income

You must also reduce the initial amount you determined in 

Step 1 by your excess adjusted gross income. Figure your 

excess adjusted gross income on lines 14 through 17.

You figure your excess adjusted gross income as follows.

1. Subtract from your adjusted gross income (Form 1040 

or 1040-SR, line 11) the following amount shown for 

your filing status.

a. $7,500 if you are single, head of household, or 

qualifying surviving spouse.

b. $10,000 if you are married filing jointly.

c. $5,000 if you are married filing separately and you 

and your spouse didn't live in the same household 

at any time during the tax year.

2. Divide the result of (1) by 2.

Step 4. Determine the Total of

Steps 2 and 3

To determine if you can take the credit, you must add (on 

line 18) the amounts you figured in Step 2 (line 13c) and 

Step 3 (line 17).

Step 5. Determine Your Credit

Subtract the amount determined in Step 4 (line 18) from 

the initial amount determined in Step 1 (line 12), and multiply the result by 15% (0.15).

In certain cases, the amount of your credit may be limited. See Limit on credit, later.

Example. You are 66 years old and your spouse is 64. 

Your spouse isn't disabled. You file a joint return on Form 

1040. Your adjusted gross income is $14,630. Together 

you received $3,200 from social security, which was nontaxable. You figure the credit as follows.

CAUTION

!

Example applying the 5-step process Amount

(Line references (shown in parentheses) are 

to Schedule R)

1. Initial amount (line 12) .................... $5,000

2. Total nontaxable social security 

and other nontaxable 

pensions (line 13c) ............... $3,200

3. Excess adjusted gross income 

($14,630 − $10,000) ÷ 2 (line 17) ....... $2,315

4. Add (2) and (3) (line 18) ................... $5,515

5. Subtract (4) from (1) (line 12 – line 18 = line 19)

(Don't enter less than -0-.) .................. $ -0-

You can't take the credit because your nontaxable social security plus your excess adjusted gross income is 

more than your initial amount.

Limit on credit. The amount of credit you can claim is 

generally limited to the amount of your tax. Use the Credit 

Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited.

Examples

The following examples illustrate the credit for the elderly 

or the disabled. The initial amounts are taken from Table 2.

Example 1. Jesse is 58 years old, single, and files 

Form 1040. In 2021, Jesse retired on permanent and total 

disability, and is still permanently and totally disabled. 

Jesse got the required physician's statement in 2021 and 

kept it with their personal tax records. The physician 

signed on line B of the statement. This year, Jesse checks 

the box in Schedule R, Part II. Jesse doesn't need to get 

another statement for 2023.

Jesse received the following income for the year.

Nontaxable social security .................... $700

Interest (taxable) .......................... $100

Taxable disability pension .................... $14,200

Jesse's adjusted gross income is $14,300 ($14,200 + 

$100). Jesse figures the credit on Schedule R as follows.

1. Initial amount based on filing status ........... $5,000

2. Taxable disability pension ................ $14,200

3. Initial amount (smaller of line 1 or line 2) ....... $5,000

4. Nontaxable social security 

benefits ..................... $700

5. Excess adjusted gross income 

($14,300 − $7,500) ÷ 2 ............ $3,400

6. Add lines 4 and 5 ..................... $4,100

7. Subtract line 6 from line 3 

(Don't enter less than -0-.) ................ $900

8. Multiply line 7 by 15% (0.15) ............... $135

9. Enter the amount from the 

Credit Limit Worksheet—Line 21 in the 

Instructions for Schedule R ................ $46

10. Credit (Enter the smaller of 

line 8 or line 9.) ....................... $46

Publication 524 (2023) 7
Jesse uses Schedule R to figure the credit for the elderly or disabled. Because Jesse can claim the credit, 

Jesse enters $46 on Schedule 3 (Form 1040), line 6d, and 

attaches a completed Schedule R to Form 1040. For more 

information on how to complete the Schedule R and obtain a physician’s statement, see the Instructions for 

Schedule R.

Example 2. Riley is 53 and their spouse, Parker, is 49. 

Riley had a stroke 3 years ago and retired on permanent 

and total disability. Riley is still permanently and totally disabled because of the stroke. In November, Parker was injured in an accident at work and retired on permanent and 

total disability.

Riley received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,400. Parker earned $19,750 from their job and 

received a taxable disability pension of $1,700. Their joint 

return on Form 1040 shows adjusted gross income of 

$27,850 ($6,400 + $19,750 + $1,700). Their filing status is 

married filing jointly. They don't itemize deductions. They 

don't have any amounts that would increase their standard 

deduction.

Parker's doctor completed the physician's statement in 

the Instructions for Schedule R. Parker isn't required to include the statement with their return, but Parker must keep 

it for their records.

Riley got a physician's statement for the year Riley had 

the stroke. Riley’s doctor had signed on line B of that 

physician's statement to certify that Riley had a permanent 

and total disability. Riley has kept the physician's statement with their tax records. Riley checks the box on 

Schedule R, Part II, and will write Riley in the space above 

the box on line 2.

Riley and Parker use Schedule R to figure their credit 

for the elderly or disabled. They are ineligible for the credit 

because their initial amount is less than zero. They can’t 

take the credit because their nontaxable social security 

plus their excess adjusted gross income is more than their 

initial amount.

Riley and Parker made that determination on Schedule R as follows.

1. Initial amount based on filing status ........... $7,500

2. Taxable disability pension ................ $8,100

3. Initial amount (smaller of line 1 or line 2) ....... $7,500

4. Nontaxable social security 

benefits ..................... $2,000

5. Excess adjusted gross income 

($27,850 − $10,000) ÷ 2 ........... $8,925

6. Add lines 4 and 5 ..................... $10,925

7. Subtract line 6 from line 3 

(Don't enter less than -0-.) ................

($3,425)

8. Multiply line 7 by 15% (0.15) ............... N/A

9. Enter the amount from the 

Credit Limit Worksheet—Line 21 in the 

Instructions for Schedule R ................ N/A

10. Credit (Enter the smaller of 

line 8 or line 9.) ....................... N/A

The amount on line 3–$7,500–is less than the amount 

on line 6–$10,925. Subtracting $10,925 from $7,500 produces a negative amount. As a result, Riley and Parker 

may not claim the credit.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, 

forms, or instructions, go to IRS.gov to find resources that 

can help you right away.

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 

other government payment statements (Form 1099-G); 

and interest, dividend, and retirement statements from 

banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you 

qualify for free tax preparation, or hire a tax professional to 

prepare your return.

Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

• Free File. This program lets you prepare and file your 

federal individual income tax return for free using software or Free File Fillable Forms. However, state tax 

preparation may not be available through Free File. Go 

to IRS.gov/FreeFile to see if you qualify for free online 

federal tax preparation, e-filing, and direct deposit or 

payment options.

• VITA. The Volunteer Income Tax Assistance (VITA) 

program offers free tax help to people with 

low-to-moderate incomes, persons with disabilities, 

and limited-English-speaking taxpayers who need 

help preparing their own tax returns. Go to IRS.gov/

VITA, download the free IRS2Go app, or call 

800-906-9887 for information on free tax return preparation.

• TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly 

those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. 

Go to IRS.gov/TCE or download the free IRS2Go app 

for information on free tax return preparation.

• MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military 

OneSource. For more information, go to 

MilitaryOneSource (MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable Forms, which can 

be completed online and then e-filed regardless of income.

8 Publication 524 (2023)
Using online tools to help prepare your return. Go to 

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).

• The Online EIN Application (IRS.gov/EIN) helps you 

get an employer identification number (EIN) at no 

cost.

• The Tax Withholding Estimator (IRS.gov/W4App) 

makes it easier for you to estimate the federal income 

tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

• The First-Time Homebuyer Credit Account Look-up 

(IRS.gov/HomeBuyer) tool provides information on 

your repayments and account balance.

• The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you 

itemize deductions on Schedule A (Form 1040).

Getting answers to your tax questions. On 

IRS.gov, you can get up-to-date information on 

current events and changes in tax law.

• IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

• IRS.gov/ITA: The Interactive Tax Assistant, a tool that 

will ask you questions and, based on your input, provide answers on a number of tax topics.

• IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax 

changes and interactive links to help you find answers 

to your questions.

• You may also be able to access tax information in your 

e-filing software.

Need someone to prepare your tax return? There are 

various types of tax return preparers, including enrolled 

agents, certified public accountants (CPAs), accountants, 

and many others who don’t have professional credentials. 

If you choose to have someone prepare your tax return, 

choose that preparer wisely. A paid tax preparer is:

• Primarily responsible for the overall substantive accuracy of your return,

• Required to sign the return, and

• 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 

information required for the preparer to accurately 

prepare your return and for the accuracy of every item reported 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 preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

CAUTION

!

Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure 

W-2 filing options to CPAs, accountants, enrolled agents, 

and individuals who process Form W-2, Wage and Tax 

Statement, and Form W-2c, Corrected Wage and Tax 

Statement.

IRS social media. Go to IRS.gov/SocialMedia to see the 

various social media tools the IRS uses to share the latest 

information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our 

highest priority. We use these tools to share public information with you. Don’t post your social security number 

(SSN) or other confidential information on social media 

sites. Always protect your identity when using any social 

networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, 

Spanish, and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video portal 

(IRSVideos.gov) contains video and audio presentations 

for individuals, small businesses, and tax professionals.

Online tax information in other languages. You can 

find information on IRS.gov/MyLanguage if English isn’t 

your native language.

Free Over-the-Phone Interpreter (OPI) Service. The 

IRS is committed to serving taxpayers with limited-English 

proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and 

every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with 

disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and 

future accessibility products and services available in alternative media formats (for example, braille, large print, 

audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or 

account-related issues, go to IRS.gov/LetUsHelp.

Publication 524 (2023) 9
Note. Form 9000, Alternative Media Preference, or 

Form 9000(SP) allows you to elect to receive certain types 

of written correspondence in the following formats.

• Standard Print.

• Large Print.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief to review the 

available disaster tax relief.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to 

IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook 

format. Download and view most tax publications and instructions (including the Instructions for Form 1040) on 

mobile devices as eBooks at IRS.gov/eBooks.

IRS eBooks have been tested using Apple's iBooks for 

iPad. Our eBooks haven’t been tested on other dedicated 

eBook readers, and eBook functionality may not operate 

as intended.

Access your online account (individual taxpayers 

only). Go to IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe and a breakdown by tax 

year.

• See payment plan details or apply for a new payment 

plan.

• Make a payment or view 5 years of payment history 

and any pending or scheduled payments.

• Access your tax records, including key data from your 

most recent tax return, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax professionals.

• View your address on file or manage your communication preferences.

Get a transcript of your return. With an online account, 

you can access a variety of information to help you during 

the filing season. You can get a transcript, review your 

most recently filed tax return, and get your adjusted gross 

income. Create or access your online account at IRS.gov/

Account.

Tax Pro Account. This tool lets your tax professional 

submit an authorization request to access your individual 

taxpayer IRS online account. For more information, go to 

IRS.gov/TaxProAccount.

Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, 

which securely and electronically transfers your refund directly into your financial account. Direct deposit also 

avoids the possibility that your check could be lost, stolen, 

destroyed, or returned undeliverable to the IRS. Eight in 

10 taxpayers use direct deposit to receive their refunds. If 

you don’t have a bank account, go to IRS.gov/

DirectDeposit for more information on where to find a bank 

or credit union that can open an account online.

Reporting and resolving your tax-related identity 

theft issues. 

• Tax-related identity theft happens when someone 

steals your personal information to commit tax fraud. 

Your taxes can be affected if your SSN is used to file a 

fraudulent return or to claim a refund or credit.

• The IRS doesn’t initiate contact with taxpayers by 

email, text messages (including shortened links), telephone calls, or social media channels to request or 

verify personal or financial information. This includes 

requests for personal identification numbers (PINs), 

passwords, or similar information for credit cards, 

banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the IRS Identity Theft 

Central webpage, for information on identity theft and 

data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or 

stolen or you suspect you’re a victim of tax-related 

identity theft, you can learn what steps you should 

take.

• Get an Identity Protection PIN (IP PIN). IP PINs are 

six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your 

SSN. To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your refund. 

• Go to IRS.gov/Refunds.

• Download the official IRS2Go app to your mobile device to check your refund status.

• Call the automated refund hotline at 800-829-1954.

The IRS can’t issue refunds before mid-February 

for returns that claimed the EIC or the additional 

child tax credit (ACTC). This applies to the entire 

refund, not just the portion associated with these credits.

Making a tax payment. Payments of U.S. tax must be 

remitted to the IRS in U.S. dollars. Digital assets are not 

accepted. Go to IRS.gov/Payments for information on how 

to make a payment using any of the following options.

• IRS Direct Pay: Pay your individual tax bill or estimated 

tax payment directly from your checking or savings account at no cost to you.

• Debit Card, Credit Card, or Digital Wallet: Choose an 

approved payment processor to pay online or by 

phone.

CAUTION

!

10 Publication 524 (2023)
• Electronic Funds Withdrawal: Schedule a payment 

when filing your federal taxes using tax return preparation software or through a tax professional.

• Electronic Federal Tax Payment System: Best option 

for businesses. Enrollment is required.

• Check or Money Order: Mail your payment to the address listed on the notice or instructions.

• Cash: You may be able to pay your taxes with cash at 

a participating retail store.

• Same-Day Wire: You may be able to do same-day 

wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to 

ensure that the electronic payments you make online, by 

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.

What if I can’t pay now? Go to IRS.gov/Payments for 

more information about your options.

• Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once 

you complete the online process, you will receive immediate notification of whether your agreement has 

been approved.

• Use the Offer in Compromise Pre-Qualifier to see if 

you can settle your tax debt for less than the full 

amount you owe. For more information on the Offer in 

Compromise program, go to IRS.gov/OIC.

Filing an amended return. Go to IRS.gov/Form1040X 

for information and updates.

Checking the status of your amended return. Go to 

IRS.gov/WMAR to track the status of Form 1040-X amended returns.

It can take up to 3 weeks from the date you filed 

your amended return for it to show up in our system, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Responding to an IRS notice or letter. You can now 

upload responses to all notices and letters using the 

Document Upload Tool. For notices that require additional 

action, taxpayers will be redirected appropriately on 

IRS.gov to take further action. To learn more about the 

tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may 

not immediately receive written communications in the requested language. The IRS’s commitment to LEP 

CAUTION

!

taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive 

communications, including notices and letters, in English 

until they are translated to your preferred language.

Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. 

Go to IRS.gov/LetUsHelp for the topics people ask about 

most. If you still need help, TACs provide tax help when a 

tax issue can’t be handled online or by phone. All TACs 

now provide service by appointment, so 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 hours, available services, and appointment options. Or, on the IRS2Go app, 

under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) 

Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that 

helps taxpayers and protects taxpayer rights. TAS strives 

to ensure that every taxpayer is treated fairly and that you 

know and understand your rights under the Taxpayer Bill 

of Rights.

How Can You Learn About Your Taxpayer 

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that 

all taxpayers have when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you understand what 

these rights mean to you and how they apply. These are 

your rights. Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you can’t resolve 

with the IRS. And their service is free. If you qualify for 

their assistance, you will be assigned to one advocate 

who will work with you throughout the process and will do 

everything possible to resolve your issue. TAS can help 

you if:

• Your problem is causing financial difficulty for you, 

your family, or your business;

• You face (or your business is facing) an immediate 

threat of adverse action; or

• You’ve tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn’t responded by the 

date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, 

and Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

Publication 524 (2023) 11
• Download Pub. 1546, The Taxpayer Advocate Service 

Is Your Voice at the IRS, available at IRS.gov/pub/irspdf/p1546.pdf;

• Call the IRS toll free at 800-TAX-FORM 

(800-829-3676) to order a copy of Pub. 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect 

many taxpayers. If you know of one of these broad issues, 

report it to TAS at IRS.gov/SAMS. Be sure to not include 

any personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level 

and who need to resolve tax problems with the IRS. LITCs 

can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, 

LITCs can provide information about taxpayer rights and 

responsibilities in different languages for individuals who 

speak English as a second language. Services are offered 

for free or a small fee. For more information or to find an 

LITC near you, go to the LITC page at 

TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, 

Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/

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.

A

Adjusted gross income (AGI):

Income limits for 5

Age:

Age 65 2

Mandatory retirement age 5

Assistance (See Tax help)

C

Citizenship requirement 2

Credit figured by IRS 5

Credit figured for you 5

D

Disability benefits:

Nontaxable by law 7

Disability income 4

Disability, permanent and total 

disability 2, 4

E

Eligibility for credit 2

Employer's accident or health 

plans or pension plans:

Disability income from 5

Excess adjusted gross income 7

F

Figuring the credit yourself 5

Determine excess AGI 7

Determine initial amount 6

Determine the credit 7

Determine the total of Steps 2 and 

3 7

Total certain nontaxable pensions 

and benefits 6

Foreign Service:

Pension, annuity, or disability benefit 

from 7

Form RRB-1099:

Payments by Railroad Retirement 

Board 6

Form SSA-1099:

Social security benefit statement 6

H

Head of household 3

I

Income limits 5

Initial amounts for persons under 

age 65 6

J

Joint returns 2

L

Limit on credit 7

Lump-sum payments:

Accrued annual leave 5

Death benefits paid to surviving 

spouse or child 6

M

Mandatory retirement age 5

Married taxpayers 2

Mentally impaired persons:

Sheltered employment for 4

Missing children:

Photographs of 1

N

National Oceanic and Atmospheric 

Administration:

Pension, annuity, or disability benefit 

from 7

Nonresident aliens 2

Nontaxable payments 6, 7

P

Pension or annuity payments:

Nontaxable by law 7

Permanent and total disability 2, 4

Physician’s statement 4

Public Health Service:

Pension, annuity, or disability benefit 

from 7

Publications (See Tax help)

Q

Qualified individual 2

Age 65 or older 2

Death of taxpayer 2

Under age 65 and retired on 

permanent and total disability 2, 

3

R

Residence requirement 2

S

Schedule R 5

Sheltered employment 4

Social security payments 6

Substantial gainful activity 4

T

Tables and figures:

Figure A, Qualified individual 

determination 3

Table 1, Income limits 5

Table 2, Initial amounts 6

Tax help 8

U

U.S. citizens and resident aliens 2

12 Publication 524 (2023)
V

VA Form 21-0172:

Certification of permanent and total 

disability 4

Veterans:

Certification by VA of permanent 

and total disability 4

Exclusion of nontaxable pension or 

annuity payment or disability 

benefits 7

Publication 524 (2023) 13