Irs Publication 524 - Credit For The Elderly Or The Disabled - 2009 Page 10

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EPS File Name: 15046s07
Size: Width = 44.0 picas, Depth = page
2
Schedule R (Form 1040A or 1040) 2009
Page
Part III
Figure Your Credit
10
If you checked (in Part I):
Enter:
Box 1, 2, 4, or 7 . . . . . . . . . . . .
$5,000
. . . . . . . . . .
7,500
Box 3, 5, or 6 . . . . . . . . . . . . . $7,500
10
Box 8 or 9 . . . . . . . . . . . . . . $3,750
Did you check
Yes
You must complete line 11.
box 2, 4, 5, 6,
No
Enter the amount from line 10
or 9 in Part I?
on line 12 and go to line 13.
11
If you checked (in Part I):
● Box 6, add $5,000 to the taxable disability income of the
spouse who was under age 65. Enter the total.
● Box 2, 4, or 9, enter your taxable disability income.
. . . . . . .
11
7,900
● Box 5, add your taxable disability income to your spouse’s
taxable disability income. Enter the total.
For more details on what to include on line 11, see page R-3.
12
If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the
12
7,500
amount from line 10
. . . . . . . . . . . . . . . . . . . . . . . . .
13
Enter the following pensions, annuities, or disability income that
you (and your spouse if filing jointly) received in 2009.
a Nontaxable part of social security benefits and nontaxable part
of railroad retirement benefits treated as social security (see
page R-3)
. . . . . . . . . . . . . . . . . . . .
13a
2,800
b Nontaxable veterans’ pensions and any other pension, annuity,
or disability benefit that is excluded from income under any
13b
other provision of law (see page R-3) . . . . . . . . . .
c Add lines 13a and 13b. (Even though these income items are
not taxable, they must be included here to figure your credit.) If
you did not receive any of the types of nontaxable income listed
13c
2,800
on line 13a or 13b, enter -0- on line 13c . . . . . . . . .
14
Enter the amount from Form 1040A, line
14
19,000
22, or Form 1040, line 38 . . . . .
15
If you checked (in Part I):
Enter:
Box 1 or 2 . . . . . .
$7,500
10,000
15
Box 3, 4, 5, 6, or 7 . . .
$10,000
Box 8 or 9 . . . . . .
$5,000
16
Subtract line 15 from line 14. If zero or
16
9,000
less, enter -0- . . . . . . . . .
17
17
4,500
Enter one-half of line 16 . . . . . . . . . . . . . . .
18
18
7,300
Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . .
19
Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise,
19
200
go to line 20
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
20
30
Multiply line 19 by 15% (.15). . . . . . . . . . . . . . . . . . . . . . .
21
Enter the amount from Form 1040A, line 28, or Form 1040,
21
31
line 46
. . . . . . . . . . . . . . . . . . . . .
22
Enter the total of any amounts from Form 1040A, line 29, or
22
0
Form 1040, lines 47 and 48 . . . . . . . . . . . . . .
23
23
31
Subtract line 22 from line 21. If zero or less, stop; you cannot take the credit . . . .
24
Credit for the elderly or the disabled. Enter the smaller of line 20 or line 23. Also enter
this amount on Form 1040A, line 30, or include on Form 1040, line 53 (check box c and
enter "Sch R" on the line next to that box)
. . . . . . . . . . . . . . . . .
24
30
Schedule R (Form 1040A or 1040) 2009
Page 10
Publication 524 (2009)

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