(Form 1040) Credit for the Elderly or the Disabled

Attachment

© Attach to Form 1040. © See Instructions for Schedule R (Form 1040). Sequence No. 16

Your social security number

You may be able to take this credit and reduce your tax if by the end of 2008:

● You were age 65 or older or

You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a

statement for tax years after 1983 and your physician signed line B on the statement, and

If:

Due to your continued disabled condition, you were unable to engage in any substantial gainful activity 

in 2008, check this box © 

● If you checked this box, you do not have to get another statement for 2008.

OMB No. 1545-0074 Schedule R

For Paperwork Reduction Act Notice, see Form 1040 instructions.

Department of the Treasury

Internal Revenue Service

Name(s) shown on Form 1040

But you must also meet other tests. See page R-1.

In most cases, the IRS can figure the credit for you. See page R-1.

Check the Box for Your Filing Status and Age

Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)

1

Schedule R (Form 1040) 2008

2

If your filing status is:

1 You were 65 or older 1

2 You were under 65 and you retired on permanent and total disability 2

3 Both spouses were 65 or older 3

4 Both spouses were under 65, but only one spouse retired on

permanent and total disability 4

5 Both spouses were under 65, and both retired on permanent and total

disability 5

Married filing

jointly

6 One spouse was 65 or older, and the other spouse was under 65 and

retired on permanent and total disability 6

7 One spouse was 65 or older, and the other spouse was under 65 and 

not retired on permanent and total disability 7

8 You were 65 or older and you lived apart from your spouse for all of

Married filing 2008 8

separately

9 You were under 65, you retired on permanent and total disability, and 

you lived apart from your spouse for all of 2008 9

Did you check

box 1, 3, 7, or 8?

Single,

Head of household, or 

Qualifying widow(er)

And by the end of 2008: Check only one box:

Cat. No. 11359K

Part I

Part II

● You were under age 65, you retired on permanent and total disability, and

you received taxable disability income.

Yes Skip Part II and complete Part III on the back.

No Complete Parts II and III.

©

©

● If you did not check this box, have your physician complete the statement on page R-4. You must

keep the statement for your records.

(99)

TIP

2008
Schedule R (Form 1040) 2008 Page 2

Figure Your Credit

Box 1, 2, 4, or 7 $5,000

10 Enter:

10

● Box 6, add $5,000 to the taxable disability income of the

spouse who was under age 65. Enter the total.

11

If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the

amount from line 10

12

12

Enter the following pensions, annuities, or disability income that 

you (and your spouse if filing a joint return) received in 2008.

13

a Nontaxable part of social security benefits and

nontaxable part of railroad retirement benefits

treated as social security (see page R-3).

13a

Nontaxable veterans’ pensions and any other

pension, annuity, or disability benefit that is

excluded from income under any other provision of 

law (see page R-3).

b 13b

Add lines 13a and 13b. (Even though these income items are

not taxable, they must be included here to figure your credit.)

If you did not receive any of the types of nontaxable income

listed on line 13a or 13b, enter -0- on line 13c

c

13c

14

Enter the amount from Form 1040, 

line 38 

14

15

15

Subtract line 15 from line 14. If zero or

less, enter -0-

16

16

17 Enter one-half of line 16 17

18 Add lines 13c and 17 18

Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise,

go to line 20

19

19

24

20 Multiply line 19 by 15% (.15) 

Did you check

box 2, 4, 5, 6,

or 9 in Part I?

Box 3, 5, or 6 $7,500

Box 8 or 9 $3,750

If you checked (in Part I):

Box 1 or 2 $7,500

Enter:

Box 3, 4, 5, 6, or 7 $10,000

Box 8 or 9 $5,000

If you checked (in Part I):

Part III

%

%

%

● Box 2, 4, or 9, enter your taxable disability income.

● Box 5, add your taxable disability income to your spouse’s

taxable disability income. Enter the total.

For more details on what to include on line 11, see page R-3.

11

If you checked (in Part I):

%

Yes You must complete line 11.

No Enter the amount from line 10

on line 12 and go to line 13.

©

©

%

21 Enter the amount from Form 1040, line 46 

23 Subtract line 22 from line 21. If zero or less, stop; you cannot take the credit 

22 Enter the total of any amounts from Form 1040, lines 47 and 48

Credit for the elderly or the disabled. Enter the smaller of line 20 or line 23 here and 

on Form 1040, line 49 

24

22

21

20

23

TIP