[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304767-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-304767-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","2023-instructions-for-schedule-r-credit-for-the-elderly-or-the-disabled","2023 Instructions for Schedule R - Credit for the Elderly or the Disabled","","Instructions for Schedule R (Form 1040) explain how to figure the credit for the elderly or the disabled for tax year 2023. The document outlines eligibility based on filing status, age, and income, including rules for joint returns, separate returns, nonresident aliens, and disability income. It also provides income limits that restrict eligibility and defines permanent and total disability, including physician determination criteria and illustrative examples.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/2023-instructions-for-schedule-r-credit-for-the-elderly-or-the-disabled/304767/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/2023-instructions-for-schedule-r-credit-for-the-elderly-or-the-disabled/304767.png","ImageObject",442,249,{"name":42,"@type":43},"Emma Wilson","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"Who can take the credit for the elderly or the disabled on Schedule R (Form 1040) for 2023?","Question",{"text":63,"@type":64},"The credit is based on filing status, age, and income. Generally, you qualify if you were age 65 or older at the end of 2023, or if you were under 65 and meet the listed disability and age-at-retirement conditions.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"When can a married filer not take the credit on Schedule R (Form 1040)?",{"text":68,"@type":64},"If your filing status is married filing separately and you lived with your spouse at any time during 2023, you can't take the credit.",{"name":70,"@type":61,"acceptedAnswer":71},"How does the document define permanent and total disability?",{"text":72,"@type":64},"You are permanently and totally disabled if you cannot engage in substantial gainful activity due to a physical or mental condition, and a qualified physician determines the condition has lasted or can be expected to last continuously for at least a year or result in death.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},304767,1790469465,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,122],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":55,"slug":121},21,"Paper Templates","papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":26},3848291630094,"https://eur-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","Department of the Treasury  \nInternal Revenue Service  \n\n| 2023 Instructions for Schedule R |  |\n| --- | --- |\n| Credit for the | Use Schedule R (Form 1040) to figure the credit for the elderly or the disabled. |\n| Elderly or the | Future developments. For the latest information about developments related to Schedule R (Form 1040) and its instructions, such as legislation enacted af- |\n| Disabled | ter they were published, [go to](go to IRS.gov/ScheduleR)[ ](go to IRS.gov/ScheduleR)[IRS.gov/ScheduleR](go to IRS.gov/ScheduleR).\u003Cbr>Additional information. See Pub. 524 for more details. |\n\nWho Can Take the Credit  \nThe credit is based on your filing status, age, and income. If you are married and filing a joint return, it is also based on your spouse's age and income. You may be able to take this credit if either of the following applies.  \n1. You were age 65 or older at the end of 2023.  \n2. You were under age 65 at the end of 2023 and you meet all of the following.  \na. You were permanently and totally disabled on the date you retired. If you retired before 1977, you must have been permanently and totally disabled on January 1, 1976, or January 1, 1977.  \nb. You received taxable disability income for 2023.  \nc. On January 1, 2023, you hadn't reached mandatory retirement age (the age when your employer's retirement program would have required you to retire) .  \nFor the definition of permanent and total disability, see What Is Permanent and Total Disability, later. Also, seethe instructions for Part II. Statement of Permanent and Total Disability, later.  \nAge 65  \nYou are considered age 65 on the day before your 65th birthday. As a result, if you were born on January 1, 1959, you are considered to be age 65 at the end of 2023. Death of taxpayer. If you are preparing a return for someone who died in 2023, consider the taxpayer to be age 65 at the end of 2023 if they were age 65 or older on the day before their death. For example, if the taxpayer was born on February 14, 1958, and died on February 13, 2023, the taxpayer is considered age 65 at the time of death. However, if the taxpayer died on February 12, 2023, the taxpayer isn’t considered age 65 at the time of death.  \nMarried Persons Filing Separate Returns  \nIf your filing status is married filing separately and you lived with your spouse at any time during 2023, you can't take the credit.  \nNonresident Aliens  \nIf you were a nonresident alien at any time during 2023, you may be able to take the credit only if your filing status is married filing jointly.  \nIncome Limits  \nSee Income Limits for the Credit for the Elderly or the Disabled, later.  \nWant the IRS To Figure Your Credit?  \nIf you can take the credit and you want us to figure it for you, check the box in Part I of Schedule R (Form 1040) for your filing status and age. Fill in Part II and lines 11 and 13 of Part III if they apply to you. Then, enter “CFE”on the dotted line next to Schedule 3 (Form 1040), line 6d. Be sure to attach both Schedule 3 and Schedule R to your return.  \nDisability Income  \nGenerally, disability income is the total amount you were paid under your employer's accident and health plan or pension plan that is included in your income as wages or payments instead of wages for the time you were absent from work because of permanent and total disability. However, any payment you received from a plan that doesn't provide for disability retirement isn't disability income.  \nIn figuring the credit, disability income doesn't include any amount you received from your employer's pension plan after you have reached mandatory retirement age. For more details on disability income, see Pub. 525.  \nR-1  \nJun 20, 2023 Cat. No. 11357O  \nIncome Limits for the Credit for the Elderly or the Disabled  \n\n| IF you are . . . | THEN you generally can't take the credit if: |  |\n| --- | --- | --- |\n|  | The amount on Form 1040 or 1040-SR, line 11, is   | Or you received . . . |\n| single, head of household, or qualifying s","cbCaibMv1Re7N5MD","https://ap.wps.com/l/cbCaibMv1Re7N5MD","pdf",219231,"English","# Who Can Take the Credit\n## Age 65\n## Married Persons Filing Separate Returns\n## Nonresident Aliens\n# Income Limits\n# Want the IRS To Figure Your Credit?\n# Disability Income\n# What Is Permanent and Total Disability?","[{\"question\":\"Who can take the credit for the elderly or the disabled on Schedule R (Form 1040) for 2023?\",\"answer\":\"The credit is based on filing status, age, and income. Generally, you qualify if you were age 65 or older at the end of 2023, or if you were under 65 and meet the listed disability and age-at-retirement conditions.\"},{\"question\":\"When can a married filer not take the credit on Schedule R (Form 1040)?\",\"answer\":\"If your filing status is married filing separately and you lived with your spouse at any time during 2023, you can't take the credit.\"},{\"question\":\"How does the document define permanent and total disability?\",\"answer\":\"You are permanently and totally disabled if you cannot engage in substantial gainful activity due to a physical or mental condition, and a qualified physician determines the condition has lasted or can be expected to last continuously for at least a year or result in death.\"}]","2023 Instructions for Schedule R - Credit for the Elderly or the Disabled | PDF",1789817126]