Instructions For Schedule 3 (Form 1040a) - 2003

ADVERTISEMENT

Department of the Treasury
Internal Revenue Service
2003 Instructions for Schedule 3 (Form 1040A)
Use Schedule 3 to figure the credit for the elderly or the disabled.
Credit for the
Additional Information.
See Pub. 524 for more details.
Elderly or the
Disabled for
Form 1040A
Filers
Married Persons Filing Separate Returns
Who Can Take the Credit
If your filing status is married filing separately and you
The credit is based on your filing status, age, and income.
lived with your spouse at any time during 2003, you
If you are married filing a joint return, it is also based on
cannot take the credit.
your spouse’s age and income. You may be able to take
this credit if either of the following applies.
Income Limits
You were age 65 or older at the end of 2003 or
See the chart below.
You were under age 65 at the end of 2003 and you
Want the IRS To Figure Your Credit?
meet all three of the following.
1. You were permanently and totally disabled on the
If you can take the credit and you want us to figure it for
you, check the box in Part I of Schedule 3 for your filing
date you retired. If you retired before 1977, you must
status and age. Fill in Part II and lines 11 and 13 of Part
have been permanently and totally disabled on January 1,
III if they apply to you. Then, enter “CFE” next to line
1976, or January 1, 1977.
30 on Form 1040A and attach Schedule 3 to your return.
2. You received taxable disability income for 2003.
3. On January 1, 2003, you had not reached mandatory
retirement age (the age when your employer’s retirement
program would have required you to retire).
For the definition of permanent and total disability, see
What Is Permanent and Total Disability? on page 2.
Also, see the instructions for Part II.
Income Limits for the Credit for the Elderly or the Disabled
THEN you generally cannot take the credit if:
The amount on
IF you are . . .
Form 1040A, line 22, is . . .
Or you received . . .
Single, head of household, or qualifying $17,500 or more
$5,000 or more of nontaxable social
widow(er)
security or other nontaxable pensions
Married filing jointly and only one
$20,000 or more
$5,000 or more of nontaxable social
spouse is eligible for the credit
security or other nontaxable pensions
Married filing jointly and both spouses
$25,000 or more
$7,500 or more of nontaxable social
are eligible for the credit
security or other nontaxable pensions
Married filing separately and you lived
$12,500 or more
$3,750 or more of nontaxable social
apart from your spouse for all of 2003
security or other nontaxable pensions
Sch. 3-1
Cat. No. 12059R

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 4