Use Tax Form 1040 Schedule R: Credit for the Elderly or the Disabled as a stand alone tax form calculator to quickly calculate specific amounts for your 2025 tax return.
Schedule R: Credit for the Elderly or the Disabled Part I Check the Box for Your Filing Status and Age If your filing status is: And by the end of 2016: Check only one box: Single, 1 You were 65 or older 1 2 You were under 65 and you retired on permanent and total disability 2 Married filing 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 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 Married filing 8 You were 65 or older and you lived apart from your spouse for all of 2016 8 9 You were under 65, you retired on permanent and total disability, and you lived apart from your spouse for all of 2016 9 Did you check ▸ Yes ▸ Skip part II and complete part III on the back. Part II Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.) If: 1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a If: 1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a 2 • Due to your continued disabled condition, you were unable to engage in any substantial gainful activity in 2016, check this box ▸ 3 • If you didn't check this box, have your physician complete the statement in the instructions. You must keep the statement Part III Figure Your Credit 10 If you checked (in Part I): Enter: 10 Did you check ▸ Yes ▸ You must complete line 11. 11 If you checked (in Part I): 11 12 If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the amount from line 10 12 13 Enter the following pensions, annuities, or disability income that you (and your spouse if filing jointly) received in 2016. a Nontaxable part of social security benefits and nontaxable part of railroad retirement benefits treated as social security (see instructions). 13a b Nontaxable veterans’ pensions and any other pension, annuity, or disability benefit that is excluded from income under any other provision of law (see instructions). 13b c Add lines 13a and 13b. (Even though these income items aren't taxable, they must be included here to figure your credit.) If you didn't receive any of the types of nontaxable income listed on line 13a or 13b, enter -0- on line 13c 13c 14 Enter the amount from Form 1040A, line 22, or Form 1040, line 38 14 15 If you checked (in Part I): Enter: 15 16 Subtract line 15 from line 14. If zero or less, enter -0- 16 17 Enter one-half of line 16 17 18 Add lines 13c and 17 18 19 Subtract line 18 from line 12. If zero or less, stop; you can't take the credit. Otherwise, go to line 20 19 20 Multiply line 19 by 1.5% (0.15) 20 21 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions 21 22 Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enter this amount on Form 1040A, line 32, or include on Form 1040, line 54 (check box c and enter “Sch R” on the line next to that box) 22