Irs Publication 524 - Credit For The Elderly Or The Disabled - 2009

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Contents
Department of the Treasury
Internal Revenue Service
What’s New
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reminder
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Publication 524
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Cat. No. 15046S
Credit for
Are You Eligible for the Credit?
2
. . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . 2
Qualified Individual
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Income Limits
the Elderly or
Credit Figured for You
5
. . . . . . . . . . . . . . . . . . . . . .
Figuring the Credit Yourself
5
. . . . . . . . . . . . . . . . . .
the Disabled
. . . . . . . . . . . . . . 6
Step 1. Determine Initial Amount
Step 2. Total Certain Nontaxable Pensions
and Benefits
. . . . . . . . . . . . . . . . . . . . . . . . .
6
Step 3. Determine Excess Adjusted Gross
For use in preparing
Income
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
2009
Step 4. Determine the Total of Steps 2 and
Returns
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Step 5. Determine Your Credit
. . . . . . . . . . . . . . . . 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Examples
How To Get Tax Help
. . . . . . . . . . . . . . . . . . . . . . . 11
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
What’s New
Form 1040A filers. Schedule 3 (Form 1040A) is obsolete.
The credit previously figured on that schedule will now be
figured on Schedule R (Form 1040A or 1040).
Reminder
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publica-
tion on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1-800-THE-LOST (1-800-843-5678) if you rec-
ognize a child.
Introduction
If you qualify, you may be able to reduce the tax you owe
by taking the credit for the elderly or the disabled.
This publication explains:
Who qualifies for the credit for the elderly or the
disabled, and
How to figure the credit.
Get forms and other information
faster and easier by:
You may be able to take the credit for the elderly or the
Internet
disabled if:
You are age 65 or older, or
Dec 01, 2009

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Parent category: Financial