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The guidance covers the purpose of the form, eligibility requirements, and the definition of a “qualified individual,” including age 65 rules, disability-related retirement conditions, and taxable disability income. It also outlines citizenship or resident alien requirements, key exceptions for nonresident aliens, and rules for married taxpayers and head of household filing status.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-schedule-r-form-1040-credit-for-the-elderly-or-the-disabled/304766/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-schedule-r-form-1040-credit-for-the-elderly-or-the-disabled/304766.png","ImageObject",442,249,{"name":88,"@type":89},"Ava Thompson","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of Schedule R (Form 1040) for 2025?","Question",{"text":108,"@type":109},"Schedule R (Form 1040) is used to figure the credit for the elderly or the disabled for the 2025 tax year.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who qualifies as a “qualified individual” to claim the credit?",{"text":113,"@type":109},"A qualified individual must meet requirements related to citizenship or resident alien status and either be age 65 or older, or be under 65 while retired on permanent and total disability and meeting additional disability-income and age-related conditions.",{"name":115,"@type":106,"acceptedAnswer":116},"Are there filing-status rules for married taxpayers and head of household?",{"text":117,"@type":109},"Married taxpayers generally must file a joint return to claim the credit, though certain situations may allow eligibility. Head of household filers may qualify if specific tests are met, including paying more than half the cost of maintaining the home and meeting conditions about the spouse and qualifying child.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304766,1790367829,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},1649267921044,"https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1786009248482753345","2025  \nInstructions for Schedule R (Form 1040)  \nCredit for the Elderly or the Disabled   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Schedule R (Form 1040) and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/ScheduleR)[ ](go to IRS.gov/ScheduleR)[IRS.gov/ScheduleR](go to IRS.gov/ScheduleR).  \nReminder  \nWe have discontinued Pub. 524, Credit for the Elderly or the Disabled; the last revision was for 2023. All the pertinent information from Pub. 524 has been incorporated into the Instructions for Schedule R. Prior revisions of Pub. 524 will remain available at [IRS.gov/Pub524](IRS.gov/Pub524) .  \nGeneral Instructions Purpose of Form  \nUse Schedule R (Form 1040) to figure the credit for the elderly orthe disabled.  \nWho Can Take the Credit  \nYou can take the credit for the elderly or the disabled if you meet both of the following requirements.  \n• You are a qualified individual.  \n• Your income isn’t more than certain limits.  \nYou can use Figure A and Table 1 as guides to see if you are eligible for the credit. Use Figure A first to see if you are a qualified individual. If you are, then go to Table 1 to make sure your income isn’t too high to take the credit.  \nQualified Individual  \nYou are a qualified individual for this credit if you are a U.S. citizen or resident alien (or you elect to be treated as a resident alien) and either of the following applies.  \n1. You were age 65 or older at the end of 2025.  \n2. You were under age 65 (discussed later) at the end of 2025 and all three of the following statements are true.  \na. You retired on permanent and total disability. (See Permanent and Total Disability, later) .  \nb. You receive taxable disability income for 2025.  \nc. On January 1, 2025, you had not reached mandatory retirement age (defined later under Disability Income) .  \nAge 65  \nYou are considered age 65 on the day before your 65th birthday. As a result, if you were born on January 1, 1961, you are considered to be age 65 at the end of 2025.  \nDeath of taxpayer. If you are preparing a return for someone who died in 2025, consider the taxpayer to be age 65 at the end of 2025 if they were age 65 or older on the day before their death. For example, if the taxpayer was born on February 14,  \n1960, and died on February 13, 2025, the taxpayer is considered age 65 at the time of death. However, if the taxpayer died on February 12, 2025, the taxpayer isn’t considered age 65 at the time of death or at the end of 2025.  \nU.S. Citizen or Resident Alien  \nYou must be a U.S. citizen or resident alien (or be treated as a resident alien) to take the credit. Generally, you can’t take the credit if you were a nonresident alien at any time during the tax year.  \nExceptions. If you are a nonresident alien, you may be able to take the credit if your spouse is a U.S. citizen or resident at the end of the tax year, you file a joint return, and you and your spouse elect to treat you as a U.S. resident for the entire year. This choice remains in effect in subsequent years until terminated. You and your spouse can also choose to file as U.S. residents for the entire year if both of you are U.S. citizens or residents at the end of the year and either (or both) of you were anonresident at the beginning of the year (the dual-status spouse(s)) . You can only make this choice for 1 year, and it does not apply to any future years.  \nFor information on these choices, see the Instructions for Form 1040 and chapter 1 of Pub. 519.  \nYou can take the credit only if you file Form 1040 or 1040-SR. You can’t take the credit if you file Form 1040-NR.  \nMarried Persons  \nGenerally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. However, if you and your spouse lived apart, you might be eligible for the credit.  \nMarried persons filing s","cbCaioLzHiB6ilA5","https://ap.wps.com/l/cbCaioLzHiB6ilA5","pdf",210967,7,"English","# Purpose of Form\n# Who Can Take the Credit\n## Qualified Individual\n## Age 65\n## U.S. Citizen or Resident Alien\n## Married Persons\n## Head of Household\n## Under Age 65","[{\"question\":\"What is the purpose of Schedule R (Form 1040) for 2025?\",\"answer\":\"Schedule R (Form 1040) is used to figure the credit for the elderly or the disabled for the 2025 tax year.\"},{\"question\":\"Who qualifies as a “qualified individual” to claim the credit?\",\"answer\":\"A qualified individual must meet requirements related to citizenship or resident alien status and either be age 65 or older, or be under 65 while retired on permanent and total disability and meeting additional disability-income and age-related conditions.\"},{\"question\":\"Are there filing-status rules for married taxpayers and head of household?\",\"answer\":\"Married taxpayers generally must file a joint return to claim the credit, though certain situations may allow eligibility. Head of household filers may qualify if specific tests are met, including paying more than half the cost of maintaining the home and meeting conditions about the spouse and qualifying child.\"}]","Instructions for Schedule R (Form 1040) - Credit for the Elderly or the Disabled | PDF",1789817125]