Department of the Treasury
Internal Revenue Service
2011 Instructions for Schedule R
(Form 1040A or 1040)
Use Schedule R (Form 1040A or 1040) to figure the credit for the elderly or
Credit for the
Elderly or the
Additional information. See Pub. 524 for more details.
Who Can Take the Credit
See the chart on page R-2.
The credit is based on your filing status, age, and in-
come. If you are married filing a joint return, it is also
Want the IRS To Figure Your
based on your spouse’s age and income. You may be
able to take this credit if either of the following applies.
1. You were age 65 or older at the end of 2011, or
If you can take the credit and you want us to figure it for
2. You were under age 65 at the end of 2011 and you
you, check the box in Part I of Schedule R (Form 1040A
meet all of the following.
or 1040) for your filing status and age. Fill in Part II and
a. You were permanently and totally disabled on the
lines 11 and 13 of Part III if they apply to you. If you file
date you retired. If you retired before 1977, you must
Form 1040A, enter “CFE” in the space to the left of
have been permanently and totally disabled on January
Form 1040A, line 30. If you file Form 1040, check box
1, 1976, or January 1, 1977.
c on Form 1040, line 53, and enter “CFE” on the line
b. You received taxable disability income for 2011.
next to that box. Attach Schedule R (Form 1040A or
1040) to your return.
c. On January 1, 2011, you had not reached
mandatory retirement age (the age when your
employer’s retirement program would have required
What Is Permanent and Total
you to retire).
For the definition of permanent and total disability,
A person is permanently and totally disabled if both 1
see What Is Permanent and Total Disability? on this
and 2 below apply.
page. Also, see the instructions for Part II.
1. He or she cannot engage in any substantial gainful
Married Persons Filing
activity because of a physical or mental condition.
2. A qualified physician determines that the condi-
tion has lasted or can be expected to last continuously
If your filing status is married filing separately and you
for at least a year or can lead to death.
lived with your spouse at any time during 2011, you
cannot take the credit.
Examples 1 and 2, next, show situations in which the
individuals are considered engaged in a substantial
gainful activity. Example 3 shows a person who might
not be considered engaged in a substantial gainful activ-
If you were a nonresident alien at any time during 2011,
ity. In each example, the person was under age 65 at the
you may be able to take the credit only if your filing
end of the year.
status is married filing jointly.
Aug 10, 2011
Cat. No. 11357O