Irs Publication 524 - Credit For The Elderly Or The Disabled

Table 1. Initial Amounts

THEN enter on line 10

IF your filing status is...

of Schedule R...

single, head of household, or qualifying widow(er) with dependent child

and, by the end of 2009, you were

65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$5,000

•

under 65 and retired on permanent and total disability

. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$5,000

•

married filing a joint return and by the end of 2009

both of you were 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$7,500

•

both of you were under 65 and one of you retired on permanent and total disability

. . . . . . . .

$5,000

•

both of you were under 65 and both of you retired on permanent and total disability

. . . . . . .

$7,500

•

one of you was 65 or older, and the other was under 65 and retired on permanent

•

and total disability

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$7,500

one of you was 65 or older, and the other was under 65 and not retired on permanent

•

and total disability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$5,000

married filing a separate return and you did not live with your spouse at

any time during the year and, by the end of 2009, you were

65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$3,750

•

under 65 and retired on permanent and total disability

. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$3,750

•

Amount cannot be more than the taxable disability income.

Amount cannot be more than your combined taxable disability income.

Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500.

2. Determine the total of any nontaxable social security

Worksheets are provided in the instructions for

and certain other nontaxable pensions and benefits

Forms 1040 and 1040A to help you determine if

TIP

you received (lines 13a, 13b, and 13c).

any of your social security benefits (or equivalent

railroad retirement benefits) are taxable.

3. Determine your excess adjusted gross income (lines

Include the following nontaxable payments in the

14–17).

amounts you enter on lines 13a and 13b.

4. Determine the total of steps 2 and 3 (line 18).

•

Nontaxable social security payments. This is the

5. Determine your credit (lines 19–24).

nontaxable part of the benefits shown in box 5 of

Form SSA-1099, Social Security Benefit Statement,

These steps are discussed in more detail next.

which includes disability benefits, before deducting

any amounts withheld to pay premiums on supple-

Step 1. Determine Initial Amount

mentary Medicare insurance, and before any reduc-

tion because of benefits received under workers’

To figure the credit, you must first determine your initial

compensation. (Do not include a lump-sum death

amount using lines 10 through 12. See

Table

1. Your initial

benefit payment you may receive as a surviving

amount is on line 12.

spouse, or a surviving child’s insurance benefit pay-

Initial amounts for persons under age 65. If you are a

ments you may receive as a guardian.)

qualified individual under age 65, your initial amount can-

•

Nontaxable railroad retirement pension payments

not be more than your taxable disability income.

treated as social security. This is the nontaxable part

of the benefits shown in box 5 of Form RRB-1099,

Step 2. Total Certain Nontaxable

Payments by the Railroad Retirement Board.

Pensions and Benefits

•

Nontaxable pension or annuity payments or disability

benefits that are paid under a law administered by

Step 2 is to figure the total amount of nontaxable social

the Department of Veterans Affairs (VA). (Do not

security and certain other nontaxable payments you re-

include amounts received as a pension, annuity, or

ceived during the year. You must reduce your initial

similar allowance for personal injuries or sickness

amount by these payments.

resulting from active service in the armed forces of

Enter these nontaxable payments on lines 13a or 13b

any country or in the National Oceanic and Atmos-

and total them on line 13c. If you are married filing a joint

pheric Administration or the Public Health Service, or

return, you must enter the combined amount of nontaxable

as a disability annuity under section 808 of the For-

payments both you and your spouse receive.

eign Service Act of 1980.)

•

Pension or annuity payments or disability benefits

that are excluded from income under any provision

Page 6

Publication 524 (2009)

Irs Publication 524 - Credit For The Elderly Or The Disabled - 2009 Page 6

Related Articles

Related forms

Related Categories