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taxmap/instr/i1040sr-000.htm#TXMP4220ebfd

2009 Instructions for Schedule R  
(Form 1040A or 1040)


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Credit for the Elderly or the Disabled(p1)


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2009

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Use Schedule R (Form 1040A or 1040) to figure the credit for the elderly or the disabled.
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Additional information.(p1)

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See Pub. 524 for more details.
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What's New(p1)


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Form 1040A.(p1)

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Form 1040A filers will now file Schedule R to claim this credit. Schedule 3 (Form 1040A) is now obsolete. For any prior year returns (before 2009) that need to be filed, still use Schedule 3.
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Who Can Take the Credit(p1)


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The credit is based on your filing status, age, and income. If you are married filing a joint return, it is also based on your spouse's age and income. You may be able to take this credit if either of the following applies.
  1. You were age 65 or older at the end of 2009, or
  2. You were under age 65 at the end of 2009 and you meet all of the following.
    1. You were permanently and totally disabled on the date you retired. If you retired before 1977, you must have been permanently and totally disabled on January 1, 1976, or January 1, 1977.
    2. You received taxable disability income for 2009.
    3. On January 1, 2009, you had not reached mandatory retirement age (the age when your employer's retirement program would have required you to retire).
For the definition of permanent and total disability, see What Is Permanent and Total Disability? on this page. Also, see the instructions for Part II on page R-2.
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Married Persons Filing Separate Returns(p1)


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If your filing status is married filing separately and you lived with your spouse at any time during 2009, you cannot take the credit.
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Nonresident Aliens(p1)


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If you were a nonresident alien at any time during 2009, you may be able to take the credit only if your filing status is married filing jointly.
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Income Limits(p1)


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See the chart on the top of page R-2.
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Want the IRS To Figure Your Credit?(p1)


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If you can take the credit and you want us to figure it for you, check the box in Part I of Schedule R for your filing status and age. Fill in Part II and lines 11 and 13 of Part III if they apply to you. If you file Form 1040A, enter CFE in the space to the left of Form 1040A, line 30. If you file Form 1040, check box c on Form 1040, line 53, and enter CFE on the line next to that box. Attach Schedule R to your return.
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What Is Permanent and Total Disability?(p1)


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A person is permanently and totally disabled if both 1 and 2 below apply.
  1. He or she cannot engage in any substantial gainful activity because of a physical or mental condition.
  2. A physician determines that the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
Examples 1 and 2 below show situations in which the individuals are considered engaged in a substantial gainful activity. Example 3 shows a person who might not be considered engaged in a substantial gainful activity. In each example, the person was under age 65 at the end of the year.
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Example 1.(p1)

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Sue retired on disability as a sales clerk. She now works as a full-time babysitter at the minimum wage. Although she does different work, Sue babysits on ordinary terms for the minimum wage. She cannot take the credit because she is engaged in a substantial gainful activity.
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Example 2.(p1)

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Mary, the president of XYZ Corporation, retired on disability because of her terminal illness. On her doctor's advice, she works part time as a manager and is paid more than the minimum wage. Her employer sets her days and hours. Although Mary's illness is terminal and she works part time, the work is done at her employer's convenience. Mary is considered engaged in a substantial gainful activity and cannot take the credit.
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Example 3.(p1)

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John, who retired on disability, took a job with a former employer on a trial basis. The purpose of the job was to see if John could do the work. The trial period lasted for some time during which John was paid at a rate equal to the minimum wage. But because of John's disability, he was given only light duties of a nonproductive, make-work nature. Unless the activity is both substantial and gainful, John is not engaged in a substantial gainful activity. The activity was gainful because John was paid at a rate at or above the minimum wage. However, the activity was not substantial because the duties were of a nonproductive, make-work nature. More facts are needed to determine if John is able to engage in a substantial gainful activity.

Income Limits for the Credit for the Elderly or the Disabled

 THEN you generally cannot take the credit if:
IF you are . . .The amount on Form 1040A, line 22, or
Form 1040, line 38, is . . .
Or you received . . .
Single, head of household, or qualifying widow(er)$17,500 or more$5,000 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income
Married filing jointly and only one spouse is eligible for the credit$20,000 or more$5,000 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income
Married filing jointly and both spouses are eligible for the credit$25,000 or more$7,500 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income
Married filing separately and you lived apart from your spouse for all of 2009$12,500 or more$3,750 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income
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Disability Income(p2)


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Generally, disability income is the total amount you were paid under your employer's accident and health plan or pension plan that is included in your income as wages or payments instead of wages for the time you were absent from work because of permanent and total disability. However, any payment you received from a plan that does not provide for disability retirement is not disability income.
In figuring the credit, disability income does not include any amount you received from your employer's pension plan after you have reached mandatory retirement age.
For more details on disability income, see Pub. 525.