Irs Publication 524 - Credit For The Elderly Or The Disabled - 2009 Page 14

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To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
Free tax services . . . . . . . . . . . . . . . .
Public Health Service:
11
Pension, annuity, or disability
Adjusted gross income (AGI):
benefit from . . . . . . . . . . . . . . . . . . .
7
H
Income limits for . . . . . . . . . . . . . . . . .
5
Publications (See Tax help)
Age:
Head of household . . . . . . . . . . . . . . .
3
Age 65 . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Help (See Tax help)
Q
Mandatory retirement age . . . . . . .
5
Assistance (See Tax help)
Qualified individual . . . . . . . . . . . . . . .
2
I
Age 65 or older . . . . . . . . . . . . . . . . . .
2
Income limits . . . . . . . . . . . . . . . . . . . . .
5
Under age 65 and retired on
C
Initial amounts for persons under
permanent and total
Citizenship requirement . . . . . . . . . .
2
age 65 . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
disability . . . . . . . . . . . . . . . . . . . . . 2,
3
Comments on publication . . . . . . . .
2
Credit figured by IRS . . . . . . . . . . . . .
5
J
R
Credit figured for you . . . . . . . . . . . .
5
Joint returns . . . . . . . . . . . . . . . . . . . . . .
2
Residence requirement . . . . . . . . . . .
2
D
L
S
Disability benefits:
Limit on credit . . . . . . . . . . . . . . . . . . . .
7
Schedule R . . . . . . . . . . . . . . . . . . . 5, 8,
9
Nontaxable by law . . . . . . . . . . . . . . .
7
Lump-sum payments:
Sheltered employment . . . . . . . . . . .
5
Disability income . . . . . . . . . . . . . . . . .
5
Accrued annual leave . . . . . . . . . . . .
5
Social security payments . . . . . . . .
6
Disability, permanent and total
Death benefits paid to surviving
Substantial gainful activity . . . . . . .
3
disability . . . . . . . . . . . . . . . . . . . . . . 2,
3
spouse or child . . . . . . . . . . . . . . . .
6
Suggestions for publication . . . . .
2
E
M
T
Eligibility for credit . . . . . . . . . . . . . . .
2
Mandatory retirement age . . . . . . . .
5
Tables and figures:
Employer’s accident or health
Married taxpayers . . . . . . . . . . . . . . . .
2
Figure A, Qualified individual
plans or pension plans:
Mentally incompetent persons:
determination . . . . . . . . . . . . . . . . . .
3
Disability income from . . . . . . . . . . .
5
Sheltered employment for . . . . . . .
5
Figure B, Income limits . . . . . . . . . .
3
Excess adjusted gross
Missing children:
Table 1, Initial amounts . . . . . . . . . .
6
income . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Photographs of . . . . . . . . . . . . . . . . . .
1
Tax help . . . . . . . . . . . . . . . . . . . . . . . . . .
11
More information (See Tax help)
Taxpayer Advocate . . . . . . . . . . . . . .
11
F
TTY/TDD information . . . . . . . . . . . .
11
Figuring the credit yourself . . . . . .
5
N
Determine excess AGI . . . . . . . . . . .
7
National Oceanic and Atmospheric
U
Determine initial amount . . . . . . . . .
6
Administration:
Determine the credit . . . . . . . . . . . . .
7
U.S. citizens and resident
Pension, annuity, or disability
Determine the total of steps 2 and
aliens . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
benefit from . . . . . . . . . . . . . . . . . . .
7
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Nonresident aliens . . . . . . . . . . . . . . .
2
Total certain nontaxable pensions
V
Nontaxable payments . . . . . . . . . . . .
7
and benefits . . . . . . . . . . . . . . . . . . .
6
VA Form 21-0172:
Foreign military service:
Certification of permanent and total
O
Pension, annuity, or disability
disability . . . . . . . . . . . . . . . . . . . . . . .
5
Out of work . . . . . . . . . . . . . . . . . . . . . . .
3
benefit from . . . . . . . . . . . . . . . . . . .
7
Veterans:
Foreign Service:
Certification by VA of permanent
P
Pension, annuity, or disability
and total disability . . . . . . . . . . . . .
5
benefit from . . . . . . . . . . . . . . . . . . .
7
Pension or annuity payments:
Exclusion of nontaxable pension or
Form RRB-1099:
Nontaxable by law . . . . . . . . . . . . . . .
7
annuity payment or disability
Payments by Railroad Retirement
Permanent and total
benefits . . . . . . . . . . . . . . . . . . . . . . . .
6
Board . . . . . . . . . . . . . . . . . . . . . . . . .
6
disability . . . . . . . . . . . . . . . . . . . . . . 2,
3
Form SSA-1099:
Physician certification . . . . . . . . . . 3,
5
Social security benefit
statement . . . . . . . . . . . . . . . . . . . . .
6
Page 14
Publication 524 (2009)

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