1040

Credit for the Elderly or the Disabled

Agency
IRS
Revision
2025
Fillable fields
27
Pages
2
Official source
IRS form page
Checked
October 14, 2026
Fill 1040 online
Page 1 of form 1040

Schedule R (Form 1040): Credit for the Elderly or the Disabled

Schedule R is the attachment you use to figure the credit for the elderly or the disabled. It reduces the income tax you owe on Form 1040 or 1040-SR, and it is meant for people with low income who are 65 or older, or who retired on permanent and total disability.

The credit is not automatic. You have to check that you meet the age or disability test, that your adjusted gross income and your nontaxable Social Security or pension income stay under the limits for your filing status, and then work through the three parts of the form.

If you want, the IRS can figure the credit for you. You complete the first parts, write CFE on the credit line of Schedule 3, and attach the schedule. The IRS then calculates the amount and applies it to your return.

Schedule R (Form 1040), Credit for the Elderly or the Disabled, showing the Part I filing status and age boxes at the top

What's on Schedule R

Part I: filing status and age

You check exactly one box that matches your filing status and whether you, your spouse or both are 65 or older or disabled. If you check box 2, 4, 5, 6 or 9, you also complete Part II.

Part II: statement of permanent and total disability

This part is for people under 65 who retired on disability. You certify permanent and total disability here. A physician statement backs this up, and you keep it with your records.

Part III: figuring the credit

You start from an initial amount tied to the box you checked, subtract nontaxable Social Security and other nontaxable benefits, and reduce it when adjusted gross income is above a threshold. A credit limit worksheet then caps the credit at your tax.

How to fill out Schedule R

  1. 1

    Check the age and income tests first

    Compare your adjusted gross income, from line 11a of Form 1040, and your nontaxable benefits with Table 1 in the instructions before you do any other work.

    Schedule R line 14 with adjusted gross income from Form 1040 line 11a, sample values
  2. 2

    Complete Part I

    Pick the single box that fits your filing status and age or disability. Only one box can be checked.

    Schedule R Part I with box 5 checked for spouses both under 65 and retired on disability, sample values
  3. 3

    Complete Part II if it applies

    Under 65 filers complete it. The instructions say you generally do not attach the physician's statement, but you must keep it for your records.

    Schedule R Part II with the continued disability box checked, sample values
  4. 4

    Enter taxable disability income

    For filers under 65, the starting amount in Part III cannot be more than your taxable disability income, so the form asks you to enter that figure.

    Schedule R line 11 with taxable disability income entered for a filer under 65, sample values
  5. 5

    Subtract nontaxable income

    Lines 13a and 13b take away nontaxable Social Security and other nontaxable pension, annuity or disability payments from the starting amount.

    Schedule R Part III lines 13a and 13b subtracting nontaxable Social Security and pension amounts, sample values
  6. 6

    Apply the credit limit worksheet

    The credit cannot be more than your tax, so use the worksheet in the instructions for the final figure and carry it to Schedule 3 (Form 1040), then to Form 1040.

    Schedule R lines 20 to 22 with the tax liability limit on line 21 and the credit on line 22, sample values
  7. 7

    Or ask the IRS to figure it

    Check the Part I box, complete Part II and the required Part III lines, enter CFE on Schedule 3, line 6d, and attach Schedule R. You can fill this schedule free on this page.

    Schedule R tip that the IRS can figure the credit for you, above Part I

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Deadlines, fees and where to send Schedule R

Deadline

Schedule R has no separate due date. It is attached to your Form 1040 or 1040-SR and is due when the return is due.

Where it goes

Attach it to your return. If you e-file, tax software transmits it for you. If you mail the return, follow the address chart in the Form 1040 instructions.

Cost

The schedule is free from the IRS.

Records to keep

Keep any physician statement and your benefit statements. Although the statement is generally not attached, you need it if the IRS asks.

Common mistakes

Checking more than one Part I box, claiming it with income above the limits, forgetting to include nontaxable Social Security and entering the wrong disability income are the most common errors.

Related forms

Who can take the credit for the elderly or the disabled?

  • People who are 65 or older

    The IRS instructions say you must be a U.S. citizen or resident alien and age 65 or older at the end of the tax year to qualify on age.

  • People under 65 who retired on disability

    You can qualify if you retired on permanent and total disability, had taxable disability income in the year, and had not reached mandatory retirement age on January 1 of the year. A physician must certify that you cannot do substantial gainful activity.

  • Married couples

    Married people generally must file jointly. The instructions allow married filing separately only if you lived apart from your spouse all year.

  • Only on Form 1040 or 1040-SR

    The instructions say you can take the credit only if you file Form 1040 or 1040-SR. You cannot take it on other versions of the return.

  • Filers within the income limits

    The instructions publish limits for adjusted gross income and for nontaxable Social Security and other nontaxable pensions. If either limit is met or exceeded, you cannot take the credit. Check Table 1 in the instructions for your filing status.

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Questions about Form 1040

Does Schedule R apply if I get Social Security benefits?

Yes, and nontaxable Social Security matters. The instructions subtract nontaxable Social Security and other nontaxable benefits when figuring the credit, and they set a limit for those benefits too.

Do I attach my doctor's statement?

The IRS instructions say you generally do not attach the physician's statement, but you must keep it for your records.

Can I take the credit if I file separately from my spouse?

Only if you lived apart from your spouse all year. Otherwise, married people generally file jointly to take it.

Can the IRS calculate the credit for me?

Yes. Complete Part I, Part II and the required lines of Part III, enter CFE on Schedule 3, line 6d, and attach Schedule R.

Is this the same as Form 1040-SR?

No. Form 1040-SR is a version of the main return for people 65 or older. Schedule R is a credit worksheet you attach to a Form 1040 or 1040-SR.