Form 1040a Or 1040(Draft) - Instructions For Schedule R - Credit For The Elderly Or The Disabled (2015) Page 2

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Department of the Treasury
Internal Revenue Service
2015 Instructions for Schedule R
(Form 1040A or 1040)
DRAFT AS OF
Credit for the
Use Schedule R (Form 1040A or 1040) to figure the credit for the elderly or
the disabled.
Elderly or the
Future Developments. For the latest information about developments related
August 14, 2015
to Schedule R (Form 1040A or 1040) and its instructions, such as legislation
Disabled
enacted after they were published, go to
Additional information. See Pub. 524 for more details.
Married Persons Filing Separate
Who Can Take the Credit
Returns
The credit is based on your filing status, age, and income.
If your filing status is married filing separately and you
If you are married and filing a joint return, it is also based
lived with your spouse at any time during 2015, you can-
on your spouse's age and income. You may be able to
not take the credit.
take this credit if either of the following applies.
Nonresident Aliens
1. You were age 65 or older at the end of 2015, or
If you were a nonresident alien at any time during 2015,
2. You were under age 65 at the end of 2015 and you
you may be able to take the credit only if your filing sta-
meet all of the following.
tus is married filing jointly.
a. You were permanently and totally disabled on the
Income Limits
date you retired. If you retired before 1977, you must
have been permanently and totally disabled on January 1,
See
Income Limits for the Credit for the Elderly or the
1976, or January 1, 1977.
Disabled.
b. You received taxable disability income for 2015.
Want the IRS To Figure Your Credit?
c. On January 1, 2015, you had not reached mandato-
ry retirement age (the age when your employer's retire-
If you can take the credit and you want us to figure it for
ment program would have required you to retire).
you, check the box in Part I of Schedule R (Form 1040A
or 1040) for your filing status and age. Fill in Part II and
For the definition of permanent and total disability, see
lines 11 and 13 of Part III if they apply to you. If you file
What Is Permanent and Total
Disability. Also, see the in-
Form 1040A, enter “CFE” in the space to the left of Form
structions for
Part II. Statement of Permanent and Total
1040A, line 32. If you file Form 1040, check box c on
Disability.
Form 1040, line 54, and enter “CFE” on the line next to
Age 65
that box. Attach Schedule R (Form 1040A or 1040) to
your return.
You are considered age 65 on the day before your 65th
What Is Permanent and Total
birthday. As a result, if you were born on January 1,
1951, you are considered to be age 65 at the end of 2015.
Disability?
Death of taxpayer. If you are preparing a return for
A person is permanently and totally disabled if both 1
someone who died in 2015, consider the taxpayer to be
and 2 below apply.
age 65 at the end of 2015 if he or she was age 65 or older
on the day before his or her death. For example, if the
1. He or she cannot engage in any substantial gainful
taxpayer was born on February 14, 1950 and died on
activity because of a physical or mental condition.
February 13, 2015, the taxpayer is considered age 65 at
2. A qualified physician determines that the condition
the time of death. However, if the taxpayer died on Feb-
has lasted or can be expected to last continuously for at
ruary 12, 2015, the taxpayer is not considered age 65 at
least a year or can be expected to result in death.
the time of death.
Examples 1 and 2, next, show situations in which the
individuals are considered engaged in a substantial gain-
ful 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.
R-1
Aug 07, 2015
Cat. No. 11357O

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