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It guides eligibility checks based on age and retirement due to permanent and total disability, including physician statement conditions. The form provides filing status and age boxes, then calculates the credit using pension, annuity, and disability income amounts. It includes step-by-step lines for computing taxable disability income, applying a 15% factor, enforcing a tax liability limit, and transferring the final credit to Schedule 3 (Form 1040).",{"@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/schedule-r-form-1040-2025-credit-for-the-elderly-or-the-disabled-instructions-and-worksheet/304768/",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/schedule-r-form-1040-2025-credit-for-the-elderly-or-the-disabled-instructions-and-worksheet/304768.png","ImageObject",442,249,{"name":88,"@type":89},"Olivia Brown","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who may be eligible for the Credit for the Elderly or the Disabled on Schedule R (Form 1040) 2025?","Question",{"text":108,"@type":109},"Eligibility depends on age and, if under 65, retirement due to permanent and total disability, plus additional tests referenced by the instructions.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When is a Statement of Permanent and Total Disability required?",{"text":113,"@type":109},"Complete Part II only if you checked the applicable boxes (such as box 2, 4, 5, 6, or 9). The instructions also specify physician statement conditions and when another statement is not needed.",{"name":115,"@type":106,"acceptedAnswer":116},"How is the credit amount calculated on Schedule R (Form 1040) 2025?",{"text":117,"@type":109},"The form computes taxable disability income, then calculates line amounts through steps 10 to 21, applies the 15% factor to the result on line 19, limits the credit by the tax liability limit on line 21, and records the final credit on line 22 and Schedule 3.","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},304768,1790355274,{"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":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","| SCHEDULER  \u003Cbr>(Form 1040)  \u003Cbr>Department of the Treasury  \u003Cbr>nternal Revenue Service   | Credit for the Elderly or the Disabled  \u003Cbr>Attach to Form 1040 or 1040-SR.  \u003Cbr>Go to www.irs.gov/ScheduleR for instructions and the latest information.   |  | OMBNo.1545-0074   |\n| --- | --- | --- | --- |\n|  |  |  | 2025  \u003Cbr>Attachment  \u003Cbr>Sequence No.16   |\n| Name(s)shown on return   |  | Your social security number   |  |\n\nYou may be able to take this credit and reduce your tax if by the end of 2025:  \n# ·You were age 65 or older·You were under age 65,you retired on permanent and total disability,andyou received taxable disability income.\n\nBut you must also meet other tests.See instructions.  \nIn most cases,the IRS can figure the credit for you.See instructions.  \n\n| Check the Box for Your Filing Status and Age  \u003Cbr>Partl   |  |  |  |  |\n| --- | --- | --- | --- | --- |\n| If your filing status is:   | Check only one box:  \u003Cbr>And by the end of 2025:   |  |  |  |\n| Single,  \u003Cbr>Head of household,or   | ........    \u003Cbr>.......  \u003Cbr>1 You were 65 or older   |  | 1 □   |  |\n| Qualifying surviving spouse    | 2 You were under 65 and you retired on permanent and total disability ..     |  | 2  口   |  |\n|  | 3 Both spouses were 65 or older.................     |  | 3 □   |  |\n|  | 4 Both spouses were under 65,but only one spouse retired on permanent and  \u003Cbr>total disability .......................      |  | 4 □   |  |\n| Maried filing  \u003Cbr>jointly   | 5 Both spouses were under 65,and both retired on permanent and total  \u003Cbr>···········  5  口  \u003Cbr>disability.···········   |  |  |  |\n|  | 6 One spouse was 65 or older,and the other spouse was under 65 and retired  \u003Cbr>on permanent and total disability ................  6 □   |  |  |  |\n|  | 7 One spouse was 65 or older,and the other spouse was under 65 and not  \u003Cbr>retired on pemanent and total disability .............     |  | 7 □   |  |\n| Married filing  \u003Cbr>separately   | 8 You were 65 or older and you lived apart from your spouse forall of 2025..   |  | 8 □   |  |\n|  | 9 You were under 65,you retired on permanent and total disability,and you  \u003Cbr>lived apart from your spouse for all of 2025 ........  ..      |  | 9 □   |  |\n\n# Yes.Skip Part Il and complete Part Il on the back.\n\nDid you check  \nbox 1,3,7,or 8?  \nNo.Complete Parts ll and Ⅲ.  \nPartll  \n Statement of Permanent and Total Disability (Complete only if you checked box2,4,5,6,or 9 above.)      \nIf:1 You filed a physician's 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  \n2 Due to your continued disabled condition,you were unable to engage in any substantial gainful activity  \n·If you checked this box,you don't have to get another statement for 2025.  \n# ·If you didn't check this box,have your physician complete the statement in the instructions.You mustkeep the statement for your records.\n\nPage2  \nSchedule R(Form 1040)2025  \nPart IⅢ Figure Your Credit  \nEnter:  \n10 If you checked (in Part I):  \nBox 1,2,4,or7  \nBox3,5,or 6  \n10  \nBox8 or 9 .  \nDid you check  \nYes.You must complete line 11.  \nbox 2,4,5,6,  \nNo.Enter the amount from line 10 on line 12 and go to line 13.  \nor 9in Part I?  \n11 If you checked (in Part I):  \n● Box 6,add $5,000 to the taxable disability income c  \n11  \ntaxable disability income.Enter the total.  \nTIP  \nFor more details on what to include on line 11,see Figure Your Credit in the instructions.  \n12 If you completed line 11,enter the smaller of line 10 or line 11.All others,enter the amount  \nfrom line 10 .·····················   ·····  \n12  \n13 Enter the following pensions,annuities,or disability income that you  \n(and your spouse if filing jointly)received in 2025.  \na Nontaxable part of social security benefits and nontaxable part of  \nrailroad retirement benefits treated as social security (see instructions)  \n13a  \nb Nontaxable veterans'pensions and any other pension,annuity,or  \nd","cbCaiftgXdZWF7wx","https://ap.wps.com/l/cbCaiftgXdZWF7wx","pdf",93840,"English","# Credit for the Elderly or the Disabled\n## Eligibility checks (age and disability)\n## Permanent and Total Disability statement rules\n## Figure your credit (calculation lines 10-22)","[{\"question\":\"Who may be eligible for the Credit for the Elderly or the Disabled on Schedule R (Form 1040) 2025?\",\"answer\":\"Eligibility depends on age and, if under 65, retirement due to permanent and total disability, plus additional tests referenced by the instructions.\"},{\"question\":\"When is a Statement of Permanent and Total Disability required?\",\"answer\":\"Complete Part II only if you checked the applicable boxes (such as box 2, 4, 5, 6, or 9). The instructions also specify physician statement conditions and when another statement is not needed.\"},{\"question\":\"How is the credit amount calculated on Schedule R (Form 1040) 2025?\",\"answer\":\"The form computes taxable disability income, then calculates line amounts through steps 10 to 21, applies the 15% factor to the result on line 19, limits the credit by the tax liability limit on line 21, and records the final credit on line 22 and Schedule 3.\"}]","Schedule R (Form 1040) 2025 - Credit for the Elderly or the Disabled - Instructions and Worksheet | PDF",1789817127]