Instructions For Schedule 3 (Form 1040a) - 2003 (Page 3 of 4) in pdf

Line 13a.

Enter any social security benefits (before

Part III

deduction of Medicare premiums) you (and your spouse

Figure Your Credit

if filing a joint return) received for 2003 that are not

taxable. Also, enter any tier 1 railroad retirement benefits

Line 11

treated as social security that are not taxable.

If you checked box 2, 4, 5, 6, or 9 in Part I, use the

If any of your social security or equivalent railroad

following chart to complete line 11.

retirement benefits are taxable, the amount to enter on

this line is generally the difference between the amounts

IF you checked . . . THEN enter on line 11 . . .

entered on Form 1040A, line 14a and line 14b.

Box 6

The total of $5,000 plus the disability

income you reported on Form 1040A

If your social security or equivalent railroad

for the spouse who was under age 65.

Note.

retirement benefits are reduced because of workers’

Box 2, 4, or 9

The total amount of disability income

compensation benefits, treat the workers’ compensation

you reported on Form 1040A.

benefits as social security benefits when completing

Schedule 3, line 13a.

Box 5

The total amount of disability income

you reported on Form 1040A for both

you and your spouse.

Enter the total of the following types of

Line 13b.

income that you (and your spouse if filing a joint return)

Example 1.

Bill, age 63, retired on permanent and total

received for 2003.

disability in 2003. He received $4,000 of taxable

•

Veterans’ pensions (but not military disability

disability income that he reported on Form 1040A, line 7.

pensions).

He filed a joint return with his wife who was age 67 in

•

2003. On line 11, Bill enters $9,000 ($5,000 plus the

Any other pension, annuity, or disability benefit that

$4,000 of disability income he reported on Form 1040A).

is excluded from income under any provision of Federal

law other than the Internal Revenue Code. Do not

John checked box 2 in Part I and enters

Example 2.

include amounts that are treated as a return of your cost

$5,000 on line 10. He received $3,000 of taxable

of a pension or annuity.

disability income, which he enters on line 11. John also

enters $3,000 on line 12 (the smaller of line 10 or line

Do not include on line 13b any pension, annuity, or

11). The largest amount he can use to figure the credit is

similar allowance for personal injuries or sickness

$3,000.

resulting from active service in the armed forces of any

country, or in the National Oceanic and Atmospheric

Lines 13a Through 18

Administration or the Public Health Service. Also, do not

The amount on which you figure your credit may be

include a disability annuity payable under section 808 of

reduced if you received certain types of nontaxable

the Foreign Service Act of 1980.

pensions and annuities. The amount may also be reduced

if your adjusted gross income is over a certain amount,

depending on which box you checked in Part I.

Sch. 3-3

Instructions For Schedule 3 (Form 1040a) - 2003 Page 3

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