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Department of the Treasury

Internal Revenue Service

2014 Instructions for Schedule R

(Form 1040A or 1040)

Credit for the

Use Schedule R (Form 1040A or 1040) to figure the credit for the elder-

ly or the disabled.

Elderly or the

Future Developments. For the latest information about developments

related to Schedule R (Form 1040A or 1040) and its instructions, such

Disabled

as legislation enacted after they were published, go to

scheduler.

Additional information. See Pub. 524 for more details.

Nonresident Aliens

Who Can Take the Credit

If you were a nonresident alien at any time during

2014, you may be able to take the credit only if your

The credit is based on your filing status, age, and in-

filing status is married filing jointly.

come. If you are married and filing a joint return, it

is also based on your spouse's age and income. You

Income Limits

may be able to take this credit if either of the follow-

ing applies.

See

Income Limits for the Credit for the Elderly or

the

Disabled, later.

1. You were age 65 or older at the end of 2014, or

Want the IRS To Figure Your Credit?

2. You were under age 65 at the end of 2014 and

you meet all of the following.

If you can take the credit and you want us to figure it

a. You were permanently and totally disabled on

for you, check the box in Part I of Schedule R (Form

the date you retired. If you retired before 1977, you

1040A or 1040) for your filing status and age. Fill in

must have been permanently and totally disabled on

Part II and lines 11 and 13 of Part III if they apply to

January 1, 1976, or January 1, 1977.

you. If you file Form 1040A, enter “CFE” in the

b. You received taxable disability income for

space to the left of Form 1040A, line 32. If you file

2014.

Form 1040, check box c on Form 1040, line 54, and

enter “CFE” on the line next to that box. Attach

c. On January 1, 2014, you had not reached man-

Schedule R (Form 1040A or 1040) to your return.

datory retirement age (the age when your employer's

retirement program would have required you to re-

What Is Permanent and Total

tire).

Disability?

For the definition of permanent and total disabili-

A person is permanently and totally disabled if both

ty, see

What Is Permanent and Total

Disability, lat-

1 and 2 below apply.

er. Also, see the instructions for

Part II. Statement of

Permanent and Total

Disability.

1. He or she cannot engage in any substantial

gainful activity because of a physical or mental con-

Age 65

dition.

You are considered age 65 on the day before your

2. A qualified physician determines that the con-

65th birthday. As a result, if you were born on Janu-

dition has lasted or can be expected to last continu-

ary 1, 1950, you are considered to be age 65 at the

ously for at least a year or can lead to death.

end of 2014.

Examples 1 and 2, next, show situations in which

Married Persons Filing Separate

the individuals are considered engaged in a substan-

Returns

tial gainful activity. Example 3 shows a person who

might not be considered engaged in a substantial

If your filing status is married filing separately and

gainful activity. In each example, the person was un-

you lived with your spouse at any time during 2014,

der age 65 at the end of the year.

you cannot take the credit.

R-1

Sep 16, 2014

Cat. No. 11357O

Form 1040a Or 1040 - Instructions For Schedule R - Credit For The Elderly Or The Disabled - 2014

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