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Credit for the Elderly or the Disabled
SCHEDULE R(Form 1040)Department of the TreasuryInternal Revenue ServiceCredit for the Elderly or the DisabledAttach to Form 1040 or 1040-SR.Go to www.irs.gov/ScheduleR for instructions and the latest information.OMB No. 1545-00742023AttachmentSequence No. 16Your social security numberName(s) shown on returnYou may be able to take this credit and reduce your tax if by the end of 2023:• You were age 65 or olderor• You were under age 65, you retired on permanent and total disability, andyou received taxable disability income.But you must also meet other tests. See instructions.TIPIn most cases, the IRS can figure the credit for you. See instructions.Part ICheck the Box for Your Filing Status and AgeIf your filing status is:And by the end of 2023:Check only one box:1 You were 65 or older . . . . . . . . . . . . . . . . . . . .Single,Head of household, or. .Qualifying surviving spouse 2 You were under 65 and you retired on permanent and total disability13 Both spouses were 65 or older . . . . . . . . . . . . . . . . .324 Both spouses were under 65, but only one spouse retired on permanent andtotal disability . . . . . . . . . . . . . . . . . . . . . . .4Married filingjointly5 Both spouses were under 65, and both retired on permanent and totaldisability . . . . . . . . . . . . . . . . . . . . . . . . .56 One spouse was 65 or older, and the other spouse was under 65 and retiredon permanent and total disability . . . . . . . . . . . . . . . .67 One spouse was 65 or older, and the other spouse was under 65 and notretired on permanent and total disability . . . . . . . . . . . . .7Married filingseparatelyDid you checkbox 1, 3, 7, or 8?8 You were 65 or older and you lived apart from your spouse for all of 2023 . .89 You were under 65, you retired on permanent and total disability, and youlived apart from your spouse for all of 2023 . . . . . . . . . . . .9Yes. Skip Part II and complete Part III on the back.No. Complete Parts II and III.Part IIStatement 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 astatement for tax years after 1983 and your physician signed line B on the statement, and2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activityin 2023, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• If you checked this box, you don’t have to get another statement for 2023.• If you didn’t check this box, have your physician complete the statement in the instructions. You mustkeep the statement for your records.For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 11359KSchedule R (Form 1040) 2023Page 2Schedule R (Form 1040) 2023Part IIIFigure Your Credit10 If you checked (in Part I):Enter:Box 1, 2, 4, or 7 . . . . . . . . . . . . $5,000Box 3, 5, or 6 . . . . . . . . . . . . . $7,500Box 8 or 9 . . . . . . . . . . . . . . $3,750Did you checkbox 2, 4, 5, 6,or 9 in Part I?11TIP}...........10Yes. You must complete line 11.No. Enter the amount from line 10 on line 12 and go to line 13.If you checked (in Part I):• Box 6, add $5,000 to the taxable disability income of thespouse who was under age 65. Enter the total.• Box 2, 4, or 9, enter your taxable disability income.• Box 5, add your taxable disability income to your spouse’staxable disability income. Enter the total.}........11For more details on what to include on line 11, see Figure Your Credit in the instructions.12If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the amountfrom line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 Enter the following pensions, annuities, or disability income that you(and your spouse if filing jointly) received in 2023.a Nontaxable part of social security benefits and nontaxable part ofrailroad retirement benefits treated as social security (see instructions) 13ab Nontaxable veterans’ pensions and any other pension, annuity, ordisability benefit that is excluded from income under any otherprovision of law (see instructions) . . . . . . . . . . . . . .13bc Add lines 13a and 13b. (Even though these income items aren’ttaxable, they must be included here to figure your credit.) If you didn’treceive any of the types of nontaxable income listed on line 13a or13b, enter -0- on line 13c . . . . . . . . . . . . . . . .13c14 Enter the amount from Form 1040 or 1040-SR,line 11 . . . . . . . . . . . . . . . .1415 If you checked (in Part I):Enter:Box 1 or 2 . . . . . . . . .$7,50015Box 3, 4, 5, 6, or 7 . . . . . . $10,000Box 8 or 9 . . . . . . . . .$5,00016 Subtract line 15 from line 14. If zero or less, enter-0- . . . . . . . . . . . . . . . . .1617 Enter one-half of line 16 . . . . . . . . . . . . . . . . .1718 Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . .19 Subtract line 18 from line 12. If zero or less, stop; you can’t take the credit. Otherwise,go to line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . .21 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . .22 Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enterthis amount on Schedule 3 (Form 1040), line 6d . . . . . . . . . . . . . . . .12}1819202122Schedule R (Form 1040) 2023
2023 Schedule R (Form 1040)
Extracted from PDF file 2023-federal-1040-schedule-r.pdf, last modified October 2023
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More about the Federal 1040 (Schedule R)Individual Income TaxTax CreditTY 2023
We last updated the Credit for the Elderly or the Disabled in January 2024,so this is the latest version of 1040 (Schedule R), fully updated for tax year 2023. You can download or print current or past-year PDFs of 1040 (Schedule R) directly from TaxFormFinder.You can print other Federal tax forms here.
Related Federal Individual Income Tax Forms:
TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.These related forms may also be needed with the Federal 1040 (Schedule R).
| Form Code | Form Name |
|---|---|
| 1040 (Schedule B) | Interest and Ordinary Dividends |
| 1040 (Schedule A) | Itemized Deductions |
| 1040 (Schedule 8812) | Child Tax CreditTax Credit |
| 1040 (Schedule C) | Profit or Loss from Business (Sole Proprietorship) |
| 1040 (Schedule E) | Supplemental Income and Loss |
| 1040 (Schedule SE) | Self-Employment Tax |
| 1040 (Schedule D) | Capital Gains and Losses |
| 1040 (Schedule F) | Profit or Loss From Farming |
| 1040 (Schedule EIC) | Earned Income Tax CreditTax Credit |
| 1040 (Schedule H) | Household Employment Taxes |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later.We last updated Federal 1040 (Schedule R) from the Internal Revenue Service in January 2024.
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- Original Form PDF is https://www.irs.gov/pub/irs-pdf/f1040sr.pdf
- Federal Income Tax Forms at https://www.irs.gov/forms-instructions-and-publications
- Federal Internal Revenue Service at http://www.irs.gov/
1040 (Schedule R) is a Federal Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Federal 1040 (Schedule R)
We have a total of thirteen past-year versions of 1040 (Schedule R) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 1040 (Schedule R)
2023 Schedule R (Form 1040)
2022 1040 (Schedule R)
2022 Schedule R (Form 1040)
2021 1040 (Schedule R)
2021 Schedule R (Form 1040)
2020 1040 (Schedule R)
2020 Schedule R (Form 1040)
2019 1040 (Schedule R)
2019 Schedule R (Form 1040 or 1040-SR)
2018 1040 (Schedule R)
2018 Schedule R (Form 1040)
2017 1040 (Schedule R)
2017 Schedule R (Form 1040A or 1040)
2016 1040 (Schedule R)
2016 Schedule R (Form 1040A or 1040)
2015 1040 (Schedule R)
2015 Schedule R (Form 1040A or 1040)
2014 1040 (Schedule R)
2014 Schedule R (Form 1040A or 1040)
2013 1040 (Schedule R)
2013 Schedule R (Form 1040A or 1040)
2012 1040 (Schedule R)
2012 Schedule R (Form 1040A or 1040)
2011 1040 (Schedule R)
2011 Form 1040A or 1040 (Schedule R)
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