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Publication 524
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taxmap/pubs/p524-001.htm#en_us_publink100038695

Credit Figured for You(p5)

rule
You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. See Figuring the Credit Yourself, next.
If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b 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.
taxmap/pubs/p524-001.htm#en_us_publink1000270837

Table 2. Initial Amounts

IF your filing status is... THEN enter on line 10 of Schedule R...
single, head of household, or qualifying widow(er) with dependent child and, by the end of 2012, 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 2012   
 •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 did not live with your spouse at any time during the year and, by the end of 2012, you were   
 •65 or older$3,750
 •under 65 and retired on permanent and total disability1$3,750
 1 Amount cannot be more than the taxable disability income.  
 2 Amount cannot 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.  
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