Pub 524 2009 Cr for Elderly and Disabled

8/6/2019 Pub 524 2009 Cr for Elderly and Disabled

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Department of the Treasury ContentsInternal Revenue Service

Whats New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Reminder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Publication 524

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Cat. No. 15046S

Are You Eligible for the Credit? . . . . . . . . . . . . . . . 2Qualified Individual . . . . . . . . . . . . . . . . . . . . . . . . .2Credit for Income Limits . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5

Credit Figured for You . . . . . . . . . . . . . . . . . . . . . . 5the Elderly orFiguring the Credit Yourself . . . . . . . . . . . . . . . . . . 5

Step 1. Determine Initial Amount . . . . . . . . . . . . . . 6Step 2. Total Certain Nontaxable Pensionsthe Disabled

and Benefits . . . . . . . . . . . . . . . . . . . . . . . . . 6Step 3. Determine Excess Adjusted Gross

For use in preparing Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Step 4. Determine the Total of Steps 2 and

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72009 ReturnsStep 5. Determine Your Credit . . . . . . . . . . . . . . . . 7Examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7

How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 11

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Whats New

Form 1040A filers. Schedule 3 (Form 1040A) is obsolete.The credit previously figured on that schedule will now befigured on Schedule R (Form 1040A or 1040).

ReminderPhotographs of missing children. The Internal Reve-nue Service is a proud partner with the National Center forMissing and Exploited Children. Photographs of missingchildren selected by the Center may appear in this publica-tion on pages that would otherwise be blank. You can helpbring these children home by looking at the photographsand calling 1-800-THE-LOST (1-800-843-5678) if you rec-ognize a child.

IntroductionIf you qualify, you may be able to reduce the tax you oweby taking the credit for the elderly or the disabled.

This publication explains:

Who qualifies for the credit for the elderly or thedisabled, and

How to figure the credit.Get forms and other informationfaster and easier by:

You may be able to take the credit for the elderly or thedisabled if:Internet www.irs.gov

You are age 65 or older, or

Dec 01, 2009
http://www.irs.gov/http://-/?-


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You retired on permanent and total disability and You are a qualified individual.have taxable disability income.

Your income is not more than certain limits.

You can use Figures A and Bas guides to see if you areComments and suggestions. We welcome your com-eligible for the credit. Use Figure A first to see if you are aments about this publication and your suggestions forqualified individual. If you are, go to Figure Bto make surefuture editions.your income is not too high to take the credit.You can write to us at the following address:

You can take the credit only if you file Form 1040or Form 1040A. You cannot take the credit if youInternal Revenue Service

file Form 1040EZ.Individual Forms and Publications Branch

TIP

SE:W:CAR:MP:T:I1111 Constitution Ave. NW, IR-6526

Qualified IndividualWashington, DC 20224

You are a qualified individual for this credit if you are a U.S.We respond to many letters by telephone. Therefore, it citizen or resident alien, and either of the following applies.

would be helpful if you would include your daytime phone1. You were age 65 or older at the end of 2009.number, including the area code, in your correspondence.

You can email us at *[email protected]. (The asterisk 2. You were under age 65 at the end of 2009 and allmust be included in the address.) Please put Publications three of the following statements are true.Comment on the subject line. Although we cannot re-

a. You retired on permanent and total disability (ex-spond individually to each email, we do appreciate yourplained later).feedback and will consider your comments as we revise

our tax products.b. You received taxable disability income for 2009.

Ordering forms and publications. Visit www.irs.gov/c. On January 1, 2009, you had not reached

formspubs to download forms and publications, callmandatory retirement age (defined later under

1-800-829-3676, or write to the address below and receiveDisability income.).

a response within 10 days after your request is received.

Age 65. You are considered to be age 65 on the dayInternal Revenue Service

before your 65th birthday. Therefore, if you were born on1201 N. Mitsubishi Motorway

January 1, 1945, you are considered to be age 65 at theBloomington, IL 61705-6613

end of 2009.

Tax questions. If you have a tax question, check theU.S. Citizen or Resident Alien

informat ion available on www.irs.gov or call1-800-829-1040. We cannot answer tax questions sent toYou must be a U.S. citizen or resident alien (or be treated

either of the above addresses.as a resident alien) to take the credit. Generally, youcannot take the credit if you were a nonresident alien at

Useful Items any time during the tax year.You may want to see:

Exceptions. You may be able to take the credit if you area nonresident alien who is married to a U.S. citizen orPublicationresident alien at the end of the tax year and you and your

t 554 Tax Guide for Seniors spouse choose to treat you as a U.S. resident alien. If youmake that choice, both you and your spouse are taxed on

t 967 The IRS Will Figure Your Taxyour worldwide incomes.

If you were a nonresident alien at the beginning of theForm (and instruction)year and a resident alien at the end of the year, and you

t Schedule R (Form 1040A or 1040) Credit for the were married to a U.S. citizen or resident alien at the end ofElderly or the Disabled the year, you may be able to choose to be treated as a U.S.

resident alien for the entire year. In that case, you may beSee How To Get Tax Helpnear the end of this publica-allowed to take the credit.tion, for information about getting these publications and

For information on these choices, see chapter 1 ofform.Publication 519, U.S. Tax Guide for Aliens.

Are You Eligible for the Credit? Married Persons

You can take the credit for the elderly or the disabled if you Generally, if you are married at the end of the tax year, youmeet both of the following requirements. and your spouse must file a joint return to take the credit.

Page 2 Publication 524 (2009)
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Figure A.Are You a Qualified Individual?

Start Here

Are you a U.S. citizen or resident alien?1

Mandatory retirement age is the age set by your employer at which you would have been required to retire, had you not become disabled.

Were you 65 or older at the end ofthe tax year?

Are you retired on permanent andtotal disability?

Did you reach mandatory retirement

age before this year?2

Did you receive taxable disabilitybenefits this year?

You are a qualifiedindividual and maybe able to take thecredit for the elderlyor the disabledunless your incomeexceeds the limits inFigure B.

Yes

No

Yes

No

Yes

YesNo

Yes

No

No

You are not aqualified individualand cannot take thecredit for the elderlyor the disabled.

Figure B. Income Limits

* AGI is the amount on Form 1040A, line 22, or Form 1040, line 38.

THEN, even if you qualify (see Figure A), you CANNOT take the credit if . . .

IF your filing status is . . .

Your adjusted gross income(AGI)* is equal to or morethan . . .

OR the total of your nontaxablesocial security and othernontaxable pension(s) isequal to or more than . . .

single, head of household, orqualifying widow(er) withdependent child

married filing a joint returnand both spouses qualify in

Figure A

married filing a joint returnand only one spouse qualifiesin Figure A

married filing a separate return

$17,500

$25,000

$20,000

$12,500

$5,000

$7,500

$5,000

$3,750

If you were a nonresident alien at any time during the tax year and were married to a U.S. citizen or resident alien at the end of the tax year,see U.S. Citizen or Resident Alien under Qualified Individual. If you and your spouse choose to treat you as a U.S. resident alien, answer yesto this question.

1

2

Were you married at the end of the tax year?

No

Yes

Are you filing a jointreturn with your spouse?

Did you live with yourspouse at any timeduring the year?

Yes Yes

No

No



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Example 4. Joan, who retired on disability from a job as absent from work because of permanent and totala bookkeeper, lives with her sister who manages several disability.motel units. Joan helps her sister for 1 or 2 hours a day by

Payments that are not disability income. Any pay-performing duties such as washing dishes, answeringment you receive from a plan that does not provide forphones, registering guests, and bookkeeping. Joan candisability retirement is not disability income. Any lump-sumselect the time of day when she feels most fit to work. Workpayment for accrued annual leave that you receive whenof this nature, performed off and on during the day atyou retire on disability is a salary payment and is notJoans convenience, is not activity of a substantial anddisability income.gainful nature even if she is paid for the work. The per-

formance of these duties does not, of itself, show that Joan For purposes of the credit for the elderly or the disabled,

is able to engage in substantial gainful activity. disability income does not include amounts you receiveafter you reach mandatory retirement age. Mandatory re-

Sheltered employment. Certain work offered at quali-tirement age is the age set by your employer at which you

fied locations to physically or mentally impaired persons iswould have had to retire, had you not become disabled.

considered sheltered employment. These qualified loca-tions are in sheltered workshops, hospitals and similar

Income Limitsinstitutions, homebound programs, and Department ofVeterans Affairs (VA) sponsored homes.

To determine if you can claim the credit, you must considerCompared to commercial employment, pay is lower fortwo income limits. The first limit is the amount of yoursheltered employment. Therefore, one usually does notadjusted gross income (AGI). The second limit is thelook for sheltered employment if he or she can get otheramount of nontaxable social security and other nontaxableemployment. The fact that one has accepted shelteredpensions you received. The limits are shown in Figure B.employment is not proof of the persons ability to engage in

If both your AGI and your nontaxable pensions are lesssubstantial gainful activity.than the income limits, you may be able to claim the credit.See Figuring the Credit Yourself, later.Physicians statement. If you are under age 65, you

must have your physician complete a statement certifying If either your AGI or your nontaxable pensions arethat you were permanently and totally disabled on the date equal to or more than the income limits, youyou retired. You can use the statement in the instructions cannot take the credit.CAUTION

!for Schedule R.

You do not have to file this statement with your Form1040 or Form 1040A, but you must keep it for your records.

Credit Figured for YouVeterans. If the Department of Veterans Affairs (VA)certifies that you are permanently and totally disabled, you

You can figure the credit yourself, or the Internal Revenuecan substitute VA Form 21-0172, Certification of Perma-Service (IRS) will figure it for you. See Figuring the Creditnent and Total Disability, for the physicians statement youYourself, next.are required to keep. VA Form 21-0172 must be signed by

If you can take the credit and you want the IRS to figurea person authorized by the VA to do so. You can get thisthe credit for you, attach Schedule R to your return. Checkform from your local VA regional office.the appropriate box in Part I of Schedule R and fill in Part II

Physicians statement obtained in earlier year. If you and lines 11 and 13 of Part III, if they apply to you.got a physicians statement in an earlier year and, due to If you file Form 1040A, enter CFE in the space to theyour continued disabled condition, you were unable to left of Form 1040A, line 30. If you file Form 1040, checkengage in any substantial gainful activity during 2009, you box c on Form 1040, line 53, and enter CFE on the linemay not need to get another physicians statement for next to that box. Attach Schedule R to your return.2009. For a detailed explanation of the conditions you mustmeet, see the instructions for Part II of Schedule R. If youmeet the required conditions, check the box on line 2 of Figuring the Credit YourselfPart II of Schedule R.

If you checked box 4, 5, or 6 in Part I of Schedule R, If you figure the credit yourself, fill out the front of Schedule

enter in the space above the box on line 2 in Part II the first R. Next, fill out Part III of Schedule R. If you file Formname(s) of the spouse(s) for whom the box is checked. 1040A, enter the amount from Schedule R, line 24 on line30. If you file Form 1040, include the amount from Sched-Disability income. If you are under age 65, you must alsoule R, line 24 on line 53, check box c, and enter Sch R on

have taxable disability income to qualify for the credit.the line next to that box.Disability income must meet both of the following require-

ments. There are five steps in Part III to determine theamount of your credit:

1. It must be paid under your employers accident orhealth plan or pension plan.

2. It must be included in your income as wages (orpayments instead of wages) for the time you are 1. Determine your initial amount (lines 1012).

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Table 1. Initial Amounts

THEN enter on line 10IF your filing status is... of Schedule R...

single,head of household, or qualifying widow(er) with dependent childand, by the end of 2009, you were

65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,000 under 65 and retired on permanent and total disability1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,000

married filing a joint return and by the end of 2009

both of you were 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,500 both of you were under 65 and one of you retired on permanent and total disability1 . . . . . . . . $5,000 both of you were under 65 and both of you retired on permanent and total disability2 . . . . . . . $7,500 one of you was 65 or older, and the other was under 65 and retired on permanent

and total disability3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,500 one of you was 65 or older, and the other was under 65 and not retired on permanent

and total disability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,000

married filing a separate return and you did not live with your spouse atany time during the year and, by the end of 2009, you were

65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,750 under 65 and retired on permanent and total disability1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,750

1 Amount cannot be more than the taxable disability income.2 Amount cannot be more than your combined taxable disability income.

3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500.

2. Determine the total of any nontaxable social security Worksheets are provided in the instructions forand certain other nontaxable pensions and benefits Forms 1040 and 1040A to help you determine ifyou received (lines 13a, 13b, and 13c). any of your social security benefits (or equivalent

TIP

railroad retirement benefits) are taxable.3. Determine your excess adjusted gross income (lines

Include the following nontaxable payments in the1417).amounts you enter on lines 13a and 13b.

4. Determine the total of steps 2 and 3 (line 18). Nontaxable social security payments. This is the

5. Determine your credit (lines 1924). nontaxable part of the benefits shown in box 5 ofForm SSA-1099, Social Security Benefit Statement,These steps are discussed in more detail next.which includes disability benefits, before deducting

any amounts withheld to pay premiums on supple-Step 1. Determine Initial Amount mentary Medicare insurance, and before any reduc-tion because of benefits received under workersTo figure the credit, you must first determine your initialcompensation. (Do not include a lump-sum deathamount using lines 10 through 12. See Table 1. Your initialbenefit payment you may receive as a survivingamount is on line 12.spouse, or a surviving childs insurance benefit pay-

Initial amounts for persons under age 65. If you are a ments you may receive as a guardian.)qualified individual under age 65, your initial amount can-

Nontaxable railroad retirement pension paymentsnot be more than your taxable disability income.treated as social security. This is the nontaxable partof the benefits shown in box 5 of Form RRB-1099,

Step 2. Total Certain Nontaxable Payments by the Railroad Retirement Board.Pensions and Benefits

Nontaxable pension or annuity payments or disabilitybenefits that are paid under a law administered by

Step 2 is to figure the total amount of nontaxable social the Department of Veterans Affairs (VA). (Do notsecurity and certain other nontaxable payments you re-include amounts received as a pension, annuity, orceived during the year. You must reduce your initialsimilar allowance for personal injuries or sicknessamount by these payments.resulting from active service in the armed forces ofEnter these nontaxable payments on lines 13a or 13bany country or in the National Oceanic and Atmos-and total them on line 13c. If you are married filing a jointpheric Administration or the Public Health Service, orreturn, you must enter the combined amount of nontaxableas a disability annuity under section 808 of the For-payments both you and your spouse receive.eign Service Act of 1980.)

Pension or annuity payments or disability benefitsthat are excluded from income under any provision



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of federal law other than the Internal Revenue Code. you received $3,200 from social security, which was non-(Do not include amounts that are a return of your taxable. You figure the credit as follows:cost of a pension or annuity. These amounts do not

Example applying the 5 step process Amountreduce your initial amount.)

1. Initial amount . . . . . . . . . . . . . . . . . . $5,0002. Total nontaxable social security andYou should be sure to take into account all of the

other nontaxable pensions . . . . . . . . $3,200nontaxable amounts you receive. These amounts3. Excess adjusted gross incomeare verified by the IRS through information sup-CAUTION

!

($14,630$10,000) 2 . . . . . . . . . . . 2,315plied by other government agencies.

4. Add line 2 and line 3 . . . . . . . . . . . . . 5,5155. Subtract line 4 from line 1Step 3. Determine Excess Adjusted (Do not enter less than (-0-)) . . . . . . . $ -0-Gross Income

You cannot take the credit because your nontaxablesocial security (line 2) plus your excess adjusted grossYou also must reduce your initial amount by your excessincome (line 3) is more than your initial amount (line 1).adjusted gross income. Figure your excess adjusted gross

income on lines 14 17.

Limit on credit. The amount of credit you can claim isYou figure your excess adjusted gross income as fol-generally limited to the amount of your tax. For morelows:information, see the instructions for Part III, Schedule R.

1. Subtract from your adjusted gross income (Form1040A, line 22 or Form 1040, line 38) the amount Examplesshown for your filing status in the following list.

The following examples illustrate the credit for the elderlya. $7,500 if you are single, a head of household, or a

or the disabled. The initial amounts are taken from Table 1.qualifying widow(er),

Initial Amounts.b. $10,000 if you are married filing a joint return, or

Example 1. James Davis is 58 years old, single, andc. $5,000 if you are married filing a separate returnfiles Form 1040A. In 2004 he retired on permanent and

and you and your spouse did not live in the sametotal disability, and he is still permanently and totally dis-

household at any time during the tax year.abled. He got the required physicians statement in 2004and kept it with his tax records. His physician signed on line2. Divide the result of (1) by 2.B of the statement. This year James checks the box in PartII of Schedule R. He does not need to get another state-ment for 2009.Step 4. Determine the Total of Steps 2

He received the following income for the year:and 3Nontaxable social security . . . . . . . . . . . . . . . . $1,500

To determine if you can take the credit, you must add (on Interest (taxable) . . . . . . . . . . . . . . . . . . . . . . . . 100line 18) the amounts you figured in Step 2 and Step 3. Taxable disability pension . . . . . . . . . . . . . . . . . 11,400

IF the total of THEN...Steps 2 and 3 is... James adjusted gross income is $11,500 ($11,400 +

$100). He figures the credit on Schedule R as follows:equal to or more than the you cannot take the credit.amount in Step 1

1. Initial amount . . . . . . . . . . . . . . . . . . . . . . . $5,000less than the amount in you can take the credit.

2. Taxable disability pension . . . . . . . . . . . . . 11,400Step 1

3. Smaller of line 1 or line 2 . . . . . . . . . . . . . . 5,000

4. Nontaxable socialStep 5. Determine Your Credit security benefits . . . . . . . . . . . . . . . $1,5005. Excess adjusted gross incomeIf you can take the credit, subtract the amount determined

($11,500 $7,500) 2 . . . . . . . . . . 2,000in Step 4 (line 18) from the amount determined in Step 1(line 12), and multiply the result by 15%. 6. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . 3,500

In certain cases, the amount of your credit may be 7. Subtract line 6 from line 3limited. See Limit on credit, later. (Do not enter less than (0)) . . . . . . . . . . 1,500

8. Multiply line 7 by 15% (.15) . . . . . . . . . . . . 225Example. You are 66 years old and your spouse is 64.Your spouse is not disabled. You file a joint return on Form 9. Enter the amount from Form 1040A,

line 28 . . . . . . . . . . . . . . . . . . . . . . 2161040. Your adjusted gross income is $14,630. Together



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$19,000 ($6,200 + $11,100 + $1,700). They do not itemize10. Enter any amount from Form 1040A,

deductions. They do not have any amounts that wouldincrease their standard deduction.line 29 . . . . . . . . . . . . . . . . . . . . . . -0-

Helen got her doctor to complete the physicians state-11. Subtract line 10 from line 9 . . . . . . . . . . . . 216 ment in the instructions for Schedule R. Helen is not

required to include the statement with their return for the12. Credit (Enter the smaller ofyear, but she must keep it for her records.line 8 or line 11) . . . . . . . . . . . . . . . . . . . . . $ 216

William got a physicians statement for the year he hadHis credit is $216. He enters $216 on line 30 of Form

the stroke. His doctor had signed on line B of that physi-1040A. The Schedule R for James Davis is not shown.

cians statement to certify that William was permanently

and totally disabled. William has kept the physicians state-Example 2. William White is 53. His wife Helen is 49.ment with his records. He checks the box in Part II of

William had a stroke 3 years ago and retired on permanentSchedule R and writes his first name in the space above

and total disability. He is still permanently and totally dis-the box on line 2.

abled because of the stroke. In November of last year,William and Helen use Schedule R to figure their $30Helen was injured in an accident at work and retired on

credit for the elderly or the disabled. They attach Schedulepermanent and total disability.R to their Form 1040 and enter $30 on line 53. They checkWilliam received nontaxable social security disabilitybox c on line 53 and enter Sch R on the line next to thatbenefits of $2,800 during the year and a taxable disabilitybox. See their filled-in Schedule R and Helens filled-inpension of $6,200. Helen earned $11,100 from her job andphysicians statement, later.received a taxable disability pension of $1,700. Their joint

return on Form 1040 shows adjusted gross income of

Instructions for Physicians Statement

Taxpayer Physician

If you retired after 1976, enter the date you retired in the A person is permanently and totally disabled if both of thespace provided on the statement below. following apply:

1. He or she cannot engage in any substantial gainfulactivity because of a physical or mental condition.

2. A physician determines that the disability has lastedor can be expected to last continuously for at least a yearor can lead to death.

Physicians Statement

I certify that Helen A. WhiteName of disabled person

was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabledon the date he or she retired. If retired after 1976, enter the date retired. November 1, 2009

Physician: Sign your name on either A or B below.A The disability has lasted or can be expected to lastcontinuously for at least a year . . . . . . . . . . . . . . . . . . . . .

Physicians signature Date

B There is no reasonable probability that the disabledcondition will ever improve . . . . . . . . . . . . . . . . . . . . . . . . Juanita D. Doctor 2/8/10

Physicians signature Date

Physicians name Physicians address

Juanita D. Doctor 1900 Green St., Hometown, MD 20000

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Schedule R(Form 1040Aor 1040)

Department of the TreasuryInternal Revenue Service (99)

Credit for the Elderly or the Disabled

Complete and attach to Form 1040A or 1040.

1040A. . . . . . . . . .

1040

R

OMB No. 1545-0074

2009AttachmentSequence No. 16

Name(s) shown on Form 1040A or 1040 Your social security number

You may be able to take this credit and reduce your tax if by the end of 2009:

You were age 65 or older or You were under age 65, you retired on permanent and total disability, and

you received taxable disability income.But you must also meet other tests. See page R-1.

In most cases, the IRS can figure the credit for you. See page R-1.

Part I Check the Box for Your Filing Status and Age

If your filing status is: And by the end of 2009: Check only one box:

Single,

Head of household, or

Qualifying widow(er)

1 You were 65 or older . . . . . . . . . . . . . . . . . . . . 1

2 You were under 65 and you retired on permanent and total disability . . 2

Married filingjointly

3 Both spouses were 65 or older . . . . . . . . . . . . . . . . . 3

4 Both spouses were under 65, but only one spouse retired on permanent andtotal disability . . . . . . . . . . . . . . . . . . . . . . . 4

5 Both spouses were under 65, and both retired on permanent and totaldisability . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 One spouse was 65 or older, and the other spouse was under 65 and retiredon permanent and total disability . . . . . . . . . . . . . . . . 6

7 One spouse was 65 or older, and the other spouse was under 65 and notretired on permanent and total disability . . . . . . . . . . . . . 7

Married filingseparately

8 You were 65 or older and you lived apart from your spouse for all of 2009 . 8

9 You were under 65, you retired on permanent and total disability, and youlived apart from your spouse for all of 2009 . . . . . . . . . . . . 9

Did you checkbox 1, 3, 7, or8?

Yes Skip Part II and complete Part III on the back.

No Complete Parts II and III.

Part II Statement of Permanent and Total Disability(Complete only if you checked box 2, 4, 5, 6, or 9 above.)

If: 1 You filed a physicians statement for this disability for 1983 or an earlier year, or you filed or got astatement for tax years after 1983 and your physician signed line B on the statement, and

2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activityin 2009, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If you checked this box, you do not have to get another statement for 2009.

If you did not check this box, have your physician complete the statement on page R-4. You must keepthe statement for your records.

For Paperwork Reduction Act Notice, see Form 1040A or 1040 instructions. Cat. No. 11359K Schedule R (Form 1040A or 1040) 2009

William M. White and Helen A. White 220-00-3333

William



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Schedule R (Form 1040A or 1040) 2009 Page 2

Part III Figure Your Credit

10 If you checked (in Part I):

Box 1, 2, 4, or 7 . . . . . . . . . . . .Enter:

$5,000Box 3, 5, or 6 . . . . . . . . . . . . . $7,500Box 8 or 9 . . . . . . . . . . . . . . $3,750

. . . . . . . . . . 10Did you checkbox 2, 4, 5, 6,or 9 in Part I?

Yes You must complete line 11.No Enter the amount from line 10

on line 12 and go to line 13.

11 If you checked (in Part I):

Box 6, add $5,000 to the taxable disability income of thespouse who was under age 65. Enter the total.

Box 2, 4, or 9, enter your taxable disability income.

Box 5, add your taxable disability income to your spousestaxable disability income. Enter the total.

. . . . . . . 11For more details on what to include on line 11, see page R-3.

12 If you completed line 11, enter the smaller of line 10 or line 11. All others, enter theamount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Enter the following pensions, annuities, or disability income thatyou (and your spouse if filing jointly) received in 2009.

a Nontaxable part of social security benefits and nontaxable partof railroad retirement benefits treated as social security (seepage R-3) . . . . . . . . . . . . . . . . . . . . 13a

b Nontaxable veterans pensions and any other pension, annuity,or disability benefit that is excluded from income under anyother provision of law (see page R-3) . . . . . . . . . . 13b

c Add lines 13a and 13b. (Even though these income items arenot taxable, they must be included here to figure your credit.) Ifyou did not receive any of the types of nontaxable income listedon line 13a or 13b, enter -0- on line 13c . . . . . . . . . 13c

14 Enter the amount from Form 1040A, line22, or Form 1040, line 38 . . . . . 14

15 If you checked (in Part I): Enter:Box 1 or 2 . . . . . . $7,500Box 3, 4, 5, 6, or 7 . . . $10,000Box 8 or 9 . . . . . . $5,000

1516 Subtract line 15 from line 14. If zero or

less, enter -0- . . . . . . . . . 1617 Enter one-half of line 16 . . . . . . . . . . . . . . . 17

18 Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise,go to line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Multiply line 19 by 15% (.15). . . . . . . . . . . . . . . . . . . . . . . 20

21 Enter the amount from Form 1040A, line 28, or Form 1040,

line 46 . . . . . . . . . . . . . . . . . . . . . 2122 Enter the total of any amounts from Form 1040A, line 29, or

Form 1040, lines 47 and 48 . . . . . . . . . . . . . . 2223 Subtract line 22 from line 21. If zero or less, stop; you cannot take the credit . . . . 2324 Credit for the elderly or the disabled. Enter the smaller of line 20 or line 23. Also enter

this amount on Form 1040A, line 30, or include on Form 1040, line 53 (check box c andenter "Sch R" on the line next to that box) . . . . . . . . . . . . . . . . . 24

Schedule R (Form 1040A or 1040) 2009

7,500

7,900

7,500

2,800

2,800

19,000

10,000

9,000

4,500

7,300

200

30

31

0

31

30



11/15

Free tax services. To find out what services are avail-able, get Publication 910, IRS Guide to Free Tax Services.How To Get Tax HelpIt contains lists of free tax information sources, includingpublications, services, and free tax education and assis-You can get help with unresolved tax issues, order freetance programs. It also has an index of over 100 TeleTaxpublications and forms, ask tax questions, and get informa-topics (recorded tax information) you can listen to on yourtion from the IRS in several ways. By selecting the methodtelephone.that is best for you, you will have quick and easy access to

Accessible versions of IRS published products aretax help.available on request in a variety of alternative formats forpeople with disabilities.Contacting your Taxpayer Advocate. The Taxpayer

Advocate Service (TAS) is an independent organization Free help with your return. Free help in preparing yourwithin the IRS whose employees assist taxpayers who arereturn is available nationwide from IRS-trained volunteers.experiencing economic harm, who are seeking help inThe Volunteer Income Tax Assistance (VITA) program isresolving tax problems that have not been resolveddesigned to help low-income taxpayers and the Tax Coun-through normal channels, or who believe that an IRSseling for the Elderly (TCE) program is designed to assistsystem or procedure is not working as it should. Here aretaxpayers age 60 and older with their tax returns. Manyseven things every taxpayer should know about TAS:VITA sites offer free electronic filing and all volunteers will

TAS is your voice at the IRS. let you know about credits and deductions you may beentitled to claim. To find the nearest VITA or TCE site, call

Our service is free, confidential, and tailored to meet1-800-829-1040.your needs.

As part of the TCE program, AARP offers the Tax-Aide You may be eligible for TAS help if you have tried to counseling program. To find the nearest AARP Tax-Aide

resolve your tax problem through normal IRS chan- site, call 1-888-227-7669 or visit AARPs website atnels and have gotten nowhere, or you believe an www.aarp.org/money/taxaide.IRS procedure just isnt working as it should. For more information on these programs, go to

www.irs.gov and enter keyword VITA in the upper TAS helps taxpayers whose problems are causing

right-hand corner.financial difficulty or significant cost, including thecost of professional representation. This includes Internet. You can access the IRS website atbusinesses as well as individuals. www.irs.gov24 hours a day, 7 days a week to:

TAS employees know the IRS and how to navigateit. We will listen to your problem, help you under-

E-fileyour return. Find out about commercial taxstand what needs to be done to resolve it, and stay

preparation and e-fileservices available free to eligi-with you every step of the way until your problem is

ble taxpayers.resolved.

Check the status of your 2009 refund. Go to

TAS has at least one local taxpayer advocate in www.irs.govand click on Wheres My Refund. Waitevery state, the District of Columbia, and Puertoat least 72 hours after the IRS acknowledges receipt

Rico. You can call your local advocate, whose num-of your e-filed return, or 3 to 4 weeks after mailing a

ber is in your phone book, in Pub. 1546, Taxpayerpaper return. If you filed Form 8379 with your return,

Advocate ServiceYour Voice at the IRS, and onwait 14 weeks (11 weeks if you filed electronically).

our website at www.irs.gov/advocate. You can alsoHave your 2009 tax return available so you can

call our toll-free line at 1-877-777-4778 or TTY/TDDprovide your social security number, your filing sta-

1-800-829-4059.tus, and the exact whole dollar amount of your re-

You can learn about your rights and responsibilities fund.as a taxpayer by visiting our online tax toolkit at

Download forms, instructions, and publications.www.taxtoolkit.irs.gov.

Order IRS products online.Low Income Taxpayer Clinics (LITCs). The Low In-

Research your tax questions online.come Taxpayer Clinic program serves individuals whohave a problem with the IRS and whose income is below a Search publications online by topic or keyword.certain level. LITCs are independent from the IRS. Most

Use the online Internal Revenue Code, Regulations,LITCs can provide representation before the IRS or in

or other official guidance.court on audits, tax collection disputes, and other issuesfor free or a small fee. If an individuals native language is View Internal Revenue Bulletins (IRBs) published innot English, some clinics can provide multilingual informa- the last few years.tion about taxpayer rights and responsibilities. For more

Figure your withholding allowances using the with-information, see Publication 4134, Low Income Taxpayer

holding calculator online at www.irs.gov/individuals.Clinic List. This publication is available at www.irs.gov, bycalling 1-800-TAX-FORM (1-800-829-3676), or at your lo- Determine if Form 6251 must be filed by using ourcal IRS office. Alternative Minimum Tax (AMT) Assistant.

http://www.irs.gov/advocatehttp://www.irs.gov/individuals/index.htmlhttp://www.taxtoolkit.irs.gov/http://www.irs.gov/advocate/http://www.irs.gov/http://www.irs.gov/http://www.irs.gov/http://www.aarp.org/money/taxaide


12/15

Sign up to receive local and national tax news by Walk-in. Many products and services are avail-able on a walk-in basis.email.

Get information on starting and operating a small Products. You can walk in to many post offices,business.

libraries, and IRS offices to pick up certain forms,instructions, and publications. Some IRS offices, li-braries, grocery stores, copy centers, city and countyPhone. Many services are available by phone.government offices, credit unions, and office supplystores have a collection of products available to print

from a CD or photocopy from reproducible proofs.Also, some IRS offices and libraries have the Inter- Ordering forms, instructions, and publications. Call

nal Revenue Code, regulations, Internal Revenue1-800-TAX FORM (1-800-829-3676) to order cur-Bulletins, and Cumulative Bulletins available for re-rent-year forms, instructions, and publications, andsearch purposes.prior-year forms and instructions. You should receive

your order within 10 days. Services. You can walk in to your local TaxpayerAssistance Center every business day for personal,

Asking tax questions. Call the IRS with your taxface-to-face tax help. An employee can explain IRSquestions at 1-800-829-1040.letters, request adjustments to your tax account, or

Solving problems. You can get face-to-face help help you set up a payment plan. If you need tosolving tax problems every business day in IRS Tax- resolve a tax problem, have questions about how thepayer Assistance Centers. An employee can explain tax law applies to your individual tax return, or youIRS letters, request adjustments to your account, or are more comfortable talking with someone in per-

help you set up a payment plan. Call your local son, visit your local Taxpayer Assistance CenterTaxpayer Assistance Center for an appointment. To where you can spread out your records and talk withfind the number, go to www.irs.gov/localcontactsor an IRS representative face-to-face. No appointmentlook in the phone book under United States Govern- is necessaryjust walk in. If you prefer, you can callment, Internal Revenue Service. your local Center and leave a message requesting

an appointment to resolve a tax account issue. A TTY/TDD equipment. If you have access to TTY/

representative will call you back within 2 businessTDD equipment, call 1-800-829-4059 to ask taxdays to schedule an in-person appointment at yourquestions or to order forms and publications.convenience. If you have an ongoing, complex tax

TeleTax topics. Call 1-800-829-4477 to listen to account problem or a special need, such as a disa-pre-recorded messages covering various tax topics. bility, an appointment can be requested. All other

issues will be handled without an appointment. To Refund information. To check the status of your

find the number of your local office, go to2009 refund, call 1-800-829-1954 during businesswww.irs.gov/localcontactsor look in the phone book

hours or 1-800-829-4477 (automated refund infor- under United States Government, Internal Revenuemation 24 hours a day, 7 days a week). Wait at leastService.72 hours after the IRS acknowledges receipt of your

e-filed return, or 3 to 4 weeks after mailing a paperMail. You can send your order for forms, instruc-return. If you filed Form 8379 with your return, waittions, and publications to the address below. You14 weeks (11 weeks if you filed electronically). Haveshould receive a response within 10 days afteryour 2009 tax return available so you can provide

your request is received.your social security number, your filing status, andthe exact whole dollar amount of your refund. Re-

Internal Revenue Servicefunds are sent out weekly on Fridays. If you check1201 N. Mitsubishi Motorwaythe status of your refund and are not given the dateBloomington, IL 61705-6613it will be issued, please wait until the next week

before checking back.DVD for tax products. You can order Publication

Other refund information. To check the status of a 1796, IRS Tax Products DVD, and obtain:prior year refund or amended return refund, call1-800-829-1954.

Current-year forms, instructions, and publications.Evaluating the quality of our telephone services. To

Prior-year forms, instructions, and publications.ensure IRS representatives give accurate, courteous, andprofessional answers, we use several methods to evaluate Tax Map: an electronic research tool and finding aid.the quality of our telephone services. One method is for a

Tax law frequently asked questions.second IRS representative to listen in on or record randomtelephone calls. Another is to ask some callers to complete Tax Topics from the IRS telephone response sys-a short survey at the end of the call. tem.

http://www.irs.gov/localcontacts/index.htmlhttp://www.irs.gov/localcontacts/index.html


13/15

Internal Revenue CodeTitle 26 of the U.S. Code. The final release will ship the beginning of March2010.

Fill-in, print, and save features for most tax forms.

Internal Revenue Bulletins. Purchase the DVD from National Technical InformationService (NTIS) at www.irs.gov/cdordersfor $30 (no han-

Toll-free and email technical support.dling fee) or call 1-877-233-6767 toll free to buy the DVD

Two releases during the year. for $30 (plus a $6 handling fee). The first release will ship the beginning of January2010.

http://www.irs.gov/formspubs/article/0,,id=108660,00.html


14/15

To help us develop a more useful index, please let us know if you have ideas for index entries.Index See Comments and Suggestions in the Introduction for the ways you can reach us.

Free tax services . . . . . . . . . . . . . . . . 11 Public Health Service:APension, annuity, or disabilityAdjusted gross income (AGI):

benefit from . . . . . . . . . . . . . . . . . . . 7Income limits for .. .. . . . . . . . . . . . . . 5 HPublications (SeeTax help)Age: Head of household . . . . . . . . . . . . . . . 3

Age 65. . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Help (SeeTax help)Mandatory retirement age . . . . . . . 5 Q

Assistance (SeeTax help) Qualified individual . . . . . . . . . . . . . . . 2IAge 65 or older . . . . . . . . . . . . . . . . . . 2Income limits . . . . . . . . . . . . . . . . . . . . . 5Under age 65 and retired onC Initial amounts for persons under

permanent and totalCitizenship requirement . . . . . . . . . . 2 age 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . 6disabi l i ty . . . . . . . . . . . . . . . . . . . . .2, 3Comments on publication . . . . . . . . 2

Credit figured by IRS . . . . . . . . . . . . . 5 JRCredit figured for you . . . . . . . . . . . . 5 Joint returns . . . . . . . . . . . . . . . . . . . . . . 2Residence requirement . . . . . . . . . . . 2

D LSDisability benefits: Limit on credit . . . . . . . . . . . . . . . . . . . . 7Schedule R . . . . . . . . . . . . . . . . . . . 5, 8, 9Nontaxable by law .. .. . . . . . . . . . . . 7 Lump-sum payments: Sheltered employment . . . . . . . . . . . 5Disability income . . . . . . . . . . . . . . . . . 5 Accrued annual leave............ 5Social security payments . . . . . . . . 6Disability, permanent and total Death benefits paid to survivingSubstantial gainful activity . . . . . . . 3disability . . . . . . . . . . . . . . . . . . . . . .2, 3 spouse or child . . . . . . . . . . . . . . . . 6Suggestions for publication . . . . . 2

E MTEligibility for credit . . . . . . . . . . . . . . . 2 Mandatory retirement age . . . . . . . . 5Tables and figures:Employers accident or health Married taxpayers . . . . . . . . . . . . . . . . 2

Figure A, Qualified individualplans or pension plans: Mentally incompetent persons:determination..... . . . . . . . . . . . . . 3Disability income from . . . . . . . . . . . 5 Sheltered employment for . . . . . . . 5

Figure B, Income limits . . . . . . . . . . 3Excess adjusted gross Missing children:Table 1, Initial amounts . . . . . . . . . . 6income . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Photographs of . . . . . . . . . . . . . . . . . . 1

Tax help . . . . . . . . . . . . . . . . . . . . . . . . . . 11

More information (SeeTax help) Taxpayer Advocate . . . . . . . . . . . . . . 11FTTY/TDD information . . . . . . . . . . . . 11Figuring the credit yourself . . . . . . 5 N

Determine excess AGI . . . . . . . . . . . 7 National Oceanic and AtmosphericUDetermine initial amount . . . . . . . . . 6 Administration:

Determine the credit .. .. .. .. .. . .. 7 U.S. citizens and residentPension, annuity, or disabilityDetermine the total of steps 2 and aliens . . . . . . . . . . . . . . . . . . . . . . . . . . . 2benefit from . . . . . . . . . . . . . . . . . . . 7

3 . . . . . . . . . . . . .. . . . . . . . . . . . .. . . . 7 Nonresident aliens . . . . . . . . . . . . . . . 2Total certain nontaxable pensions VNontaxable payments . . . . . . . . . . . . 7

and benefits . . . . . . . . . . . . . . . . . . . 6 VA Form 21-0172:Foreign military service: Certification of permanent and totalOPension, annuity, or disability disabi l i ty . . . . . . . . . . . . . . . . . . . . . . . 5

Out of work . . . . . . . . . . . . . . . . . . . . . . . 3benefit from . . . . . . . . . . . . . . . . . . . 7 Veterans:Foreign Service:

Certification by VA of permanentPPension, annuity, or disability and total disability .. .. .. .. .. .. . 5benefit from . . . . . . . . . . . . . . . . . . . 7 Pension or annuity payments: Exclusion of nontaxable pension or

Nontaxable by law .. .. . . . . . . . . . . . 7Form RRB-1099: annuity payment or disabilityPayments by Railroad Retirement Permanent and total benef i ts . . . . . . . . . . . . . . . . . . . . . . . . 6

Board . . . . . . . . . . . . . . . . . . . . . . . . . 6 disability . . . . . . . . . . . . . . . . . . . . . .2, 3sForm SSA-1099: Physician certification . . . . . . . . . . 3, 5

Social security benefitstatement . . . . . . . . . . . . . . . . . . . . . 6



15/15

Tax Publications for Individual Taxpayers

General Guides

Your Rights as a TaxpayerYour Federal Income Tax For

Individuals

Farmers Tax Guide

Tax Guide for Small Business (ForIndividuals Who Use Schedule C orC-EZ)

Tax Calendars for 2010

IRS Guide to Free Tax Services

Specialized Publications

Armed Forces Tax Guide

Travel, Entertainment, Gift, and CarExpenses

Exemptions, Standard Deduction, andFiling Information

Medical and Dental Expenses (Includingthe Health Coverage Tax Credit)

Child and Dependent Care ExpensesDivorced or Separated IndividualsTax Withholding and Estimated TaxForeign Tax Credit for IndividualsU.S. Government Civilian Employees

Stationed Abroad

Social Security and Other Informationfor Members of the Clergy andReligious Workers

U.S. Tax Guide for AliensMoving ExpensesSelling Your HomeCredit for the Elderly or the DisabledTaxable and Nontaxable IncomeCharitable ContributionsResidential Rental Property (Including

Rental of Vacation Homes)

Commonly Used Tax Forms

Miscellaneous DeductionsTax Information for HomeownersReporting Tip Income

Installment SalesPartnershipsSales and Other Dispositions of AssetsCasualties, Disasters, and TheftsInvestment Income and Expenses

(Including Capital Gains and Losses)

Basis of AssetsRecordkeeping for IndividualsTax Guide for SeniorsCommunity PropertyExamination of Returns, Appeal Rights,

and Claims for RefundSurvivors, Executors, and

AdministratorsDetermining the Value of Donated

PropertyMutual Fund DistributionsTax Guide for Individuals With Income

From U.S. Possessions

Pension and Annuity IncomeCasualty, Disaster, and Theft Loss

Workbook (Personal-Use Property)Business Use of Your Home (Including

Use by Daycare Providers)Individual Retirement Arrangements

(IRAs)Tax Highlights for U.S. Citizens and

Residents Going AbroadThe IRS Collection Process

Earned Income Credit (EIC)Tax Guide to U.S. Civil Service

Retirement Benefits

Tax Highlights for Persons withDisabilities

Bankruptcy Tax GuideSocial Security and Equivalent

Railroad Retirement BenefitsHow Do I Adjust My Tax Withholding?Passive Activity and At-Risk RulesHousehold Employers Tax Guide For

Wages Paid in 2010Tax Rules for Children and

Dependents

Home Mortgage Interest DeductionHow To Depreciate PropertyPractice Before the IRS and

Power of AttorneyIntroduction to Estate and Gift TaxesThe IRS Will Figure Your Tax

Per Diem Rates (For Travel Within theContinental United States)

Reporting Cash Payments of Over$10,000 (Received in a Trade orBusiness)

Taxpayer Advocate Service YourVoice at the IRS

Derechos del ContribuyenteEl Impuesto Federal sobre los Ingresos

Para Personas Fisicas

Crdito por Ingreso del TrabajoEnglish-Spanish Glossary of Words

and Phrases Used in PublicationsIssued by the Internal RevenueService

U.S. Tax Treaties

Spanish Language Publications

910

509

334

225

17

1

3

463

501

502

503

504

505

514

516

517

519

521

523

524

525

526

527

529530

531

537

544

547

550

551552

554

541

555

556

559

561

564

570

575

584

587

590

593

594

596

721

901

907

908

915

919

925

926

929

946936

950

1542

967

1544

1546

596SP

1SP

850

17SP

El Proceso de Cobro del IRS594SP

947

Informe de Pagos en Efectivo enExceso de $10,000 (Recibidos enuna Ocupacin o Negocio)

1544SP

See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.

U.S. Individual Income Tax ReturnItemized Deductions

Profit or Loss From BusinessNet Profit From BusinessCapital Gains and Losses

Supplemental Income and LossEarned Income CreditProfit or Loss From Farming

Credit for the Elderly or the Disabled

Income Tax Return for Single andJoint Filers With No Dependents

Self-Employment TaxU.S. Individual Income Tax Return

Estimated Tax for IndividualsAmended U.S. Individual Income Tax Return

Unreimbursed Employee BusinessExpenses

Underpayment of Estimated Tax byIndividuals, Estates, and Trusts

Power of Attorney and Declaration ofRepresentative

Child and Dependent Care Expenses

Moving ExpensesDepreciation and AmortizationApplication for Automatic Extension of TimeTo File U.S. Individual Income Tax ReturnInvestment Interest Expense DeductionAdditional Taxes on Qualified Plans (IncludingIRAs) and Other Tax-Favored Accounts

Alternative Minimum TaxIndividualsNoncash Charitable Contributions

Change of AddressExpenses for Business Use of Your Home

Nondeductible IRAs

Passive Activity Loss Limitations

1040

Sch A

Sch C

Sch C-EZ

Sch D

Sch E

Sch EIC

Sch F

Sch H Household Employment Taxes

Sch R

Sch SE

1040EZ

1040A

1040-ES

1040X

2106 Employee Business Expenses2106-EZ

2210

2441

2848

3903

4562

4868

4952

5329

6251

8283

8582

8606

8822

8829

Form Number and Title

Sch J Income Averaging for Farmers and Fishermen

Additional Child Tax Credit8812

Education Credits (American Opportunity,Hope, and Lifetime Learning Credits)

8863

Form Number and Title

See How To Get Tax Help for a variety of ways to get publications, includingby computer, phone, and mail.

970 Tax Benefits for Education971 Innocent Spouse Relief

Sch D-1 Continuation Sheet for Schedule D

972 Child Tax Credit

Tax Guide for U.S. Citizens andResident Aliens Abroad

54

Net Operating Losses (NOLs) forIndividuals, Estates, and Trusts

536

Tax-Sheltered Annuity Plans (403(b)Plans) For Employees of PublicSchools and Certain Tax-ExemptOrganizations

571

Health Savings Accounts and OtherTax-Favored Health Plans

969

Installment Agreement Request9465

Business Expenses535

Sch B Interest and Ordinary Dividends

Sch L Standard Deduction for Certain FilersSch M Making Work Pay and Government Retiree Credits

Hechos Fortuitos Desastres y Robos547SP

Pub 524 2009 Cr for Elderly and Disabled

Documents

Transcript of Pub 524 2009 Cr for Elderly and Disabled