2011 Instructions For Schedule R (Form 1040a Or 1040) (Draft) (Page 3 of 4) in pdf

3. You were unable to engage in any substantial

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

gainful activity during 2011 because of your physical or

$3,000.

mental condition.

Lines 13a Through 18

If you checked box 4, 5, or 6 in Part I, enter in the

space above the box on line 2 in Part II the first name(s)

The amount on which you figure your credit can be

of the spouse(s) for whom the box is checked.

reduced if you received certain types of nontaxable

pensions, annuities, or disability income. The amount

If the Department of Veterans Affairs (VA) certifies

can also be reduced if your adjusted gross income is

that you are permanently and totally disabled, you can

over a certain amount, depending on which box you

use VA Form 21-0172 instead of the physician’s state-

checked in Part I.

ment. VA Form 21-0172 must be signed by a person

authorized by the VA to do so. You can get this form

Line 13a. Enter any social security benefits (before de-

from your local VA regional office.

duction of Medicare premiums) you (and your spouse if

filing jointly) received for 2011 that are not taxable.

Also, enter any tier 1 railroad retirement benefits treated

as social security that are not taxable.

Part III. Figure Your Credit

If any of your social security or equivalent railroad

retirement benefits are taxable, the amount to enter on

Line 11

this line is generally the difference between the amounts

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

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

1040, line 20a and line 20b.

following chart to complete line 11.

If your social security or equivalent railroad

IF you checked . . .

THEN enter on line 11 . . .

retirement benefits are reduced because of

workers’ compensation benefits, treat the

Box 6

The total of $5,000 plus the

workers’ compensation benefits as social security bene-

disability income you reported on

fits when completing Schedule R (Form 1040A or

Form 1040A or 1040 for the

1040), line 13a.

spouse who was under age 65.

Box 2, 4, or 9

The total amount of disability

Line 13b. Enter the total of the following types of in-

income you reported on Form

come that you (and your spouse if filing jointly) re-

1040A or 1040.

ceived for 2011.

•

Box 5

The total amount of disability

Veterans’ pensions (but not military disability

income you reported on Form

pensions).

1040A or 1040 for both you and

•

Any other pension, annuity, or disability benefit

your spouse.

that is excluded from income under any provision of

federal law other than the Internal Revenue Code. Do

Example 1. Bill, age 63, retired on permanent and total

not include amounts that are treated as a return of your

disability in 2011. He received $4,000 of taxable disa-

cost of a pension or annuity.

bility income that he reports on Form 1040, line 7. He is

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

filing jointly with his wife who was age 67 in 2011, and

similar allowance for personal injuries or sickness re-

he checked box 6 in Part I. On line 11, Bill enters

sulting from active service in the armed forces of any

$9,000 ($5,000 plus the $4,000 of disability income he

country, or in the National Oceanic and Atmospheric

reports on Form 1040, line 7).

Administration or the Public Health Service. Also, do

not include a disability annuity payable under section

Example 2. John checked box 2 in Part I and enters

808 of the Foreign Service Act of 1980.

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

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

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

Credit Limit Worksheet—Line 21

Keep for Your Records

Use this worksheet to figure your credit limit.

1. Enter the amount from Form 1040, line 46; or Form 1040A, line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the amount from Form 1040, lines 47 and 48; or Form 1040A, line 29 . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Subtract line 2 from line 1. Enter this amount on Schedule R (Form 1040A or 1040), line 21. But if zero or

less, STOP, you cannot take this credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

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2011 Instructions For Schedule R (Form 1040a Or 1040) (Draft) Page 3

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