Fill out Schedule R (Credit for the Elderly or the Disabled) online
Schedule R is used to calculate the Credit for the Elderly or the Disabled, a nonrefundable tax credit that reduces federal income tax for qualifying individuals. The credit amount depends on filing status, age, disability status, and income level.
How to fill out Schedule R (Credit for the Elderly or the Disabled)
Determine your eligibility
Check which filing status box applies to you on Schedule R. You qualify if you are 65 or older, or if you are under 65 and retired on permanent and total disability with taxable disability income.
Complete disability certification if applicable
If you are under 65 and claiming the credit based on disability, complete Part II with a physician statement certifying that you were permanently and totally disabled on the date you retired.
Calculate the initial credit amount
Enter the initial amount based on your filing status (ranges from $5,000 to $7,500). Subtract nontaxable Social Security, pensions, and disability income. Then subtract the excess of your AGI over the applicable threshold.
Compute the credit
Multiply the remaining amount by 15% to determine your credit. This is a nonrefundable credit, meaning it can reduce your tax to zero but cannot generate a refund. Enter the result on Schedule 3, line 6d.
About Schedule R (Credit for the Elderly or the Disabled)
Who needs this form
U.S. citizens or residents who are age 65 or older by the end of the tax year, or who are under 65 and permanently and totally disabled with taxable disability income. Income limits apply: the credit phases out as adjusted gross income and nontaxable Social Security benefits increase.
Where to submit
Attach Schedule R to your Form 1040 or 1040-SR when filing. The credit from line 22 is reported on Schedule 3, line 6d.
Source and content freshness
- Reviewed: 2026-02-24
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not checking whether your income exceeds the limits that phase out the credit
- Failing to include nontaxable Social Security benefits when calculating the credit reduction
- Not obtaining a physician statement (Schedule R, Part II) when claiming the credit based on disability
- Confusing this credit with the standard deduction increase for taxpayers age 65 and older
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What are the income limits for the Credit for the Elderly or the Disabled?
The credit begins to phase out when your adjusted gross income exceeds $17,500 for single filers, $20,000 for married filing jointly with one qualifying spouse, or $25,000 for married filing jointly with both spouses qualifying. Additionally, nontaxable Social Security and other nontaxable pensions reduce the base amount used to calculate the credit.
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