Irs Publication 524 - Credit For The Elderly Or The Disabled

$19,000 ($6,200 + $11,100 + $1,700). They do not itemize

10. Enter any amount from Form 1040A,

deductions. They do not have any amounts that would

increase their standard deduction.

line 29 . . . . . . . . . . . . . . . . . . . . . .

-0-

Helen got her doctor to complete the physician’s state-

11. Subtract line 10 from line 9 . . . . . . . . . . . .

216

ment in the instructions for Schedule R. Helen is not

required to include the statement with their return for the

12. Credit (Enter the smaller of

year, but she must keep it for her records.

line 8 or line 11) . . . . . . . . . . . . . . . . . . . . .

$ 216

William got a physician’s statement for the year he had

His credit is $216. He enters $216 on line 30 of Form

the stroke. His doctor had signed on line B of that physi-

1040A. The Schedule R for James Davis is not shown.

cian’s statement to certify that William was permanently

and totally disabled. William has kept the physician’s state-

Example 2. William White is 53. His wife Helen is 49.

ment with his records. He checks the box in Part II of

William had a stroke 3 years ago and retired on permanent

Schedule R and writes his first name in the space above

and total disability. He is still permanently and totally dis-

the box on line 2.

abled because of the stroke. In November of last year,

William and Helen use Schedule R to figure their $30

Helen was injured in an accident at work and retired on

credit for the elderly or the disabled. They attach Schedule

permanent and total disability.

R to their Form 1040 and enter $30 on line 53. They check

William received nontaxable social security disability

box c on line 53 and enter “Sch R” on the line next to that

benefits of $2,800 during the year and a taxable disability

box. See their filled-in

Schedule R

and Helen’s filled-in

pension of $6,200. Helen earned $11,100 from her job and

physician’s statement, later.

received a taxable disability pension of $1,700. Their joint

return on Form 1040 shows adjusted gross income of

Instructions for Physician’s Statement

Taxpayer

Physician

If you retired after 1976, enter the date you retired in the

A person is permanently and totally disabled if both of the

space provided on the statement below.

following apply:

1. He or she cannot engage in any substantial gainful

activity because of a physical or mental condition.

2. A physician determines that the disability has lasted

or can be expected to last continuously for at least a year

or can lead to death.

Physician’s Statement

I certify that

Helen A. White

Name of disabled person

was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled

on the date he or she retired. If retired after 1976, enter the date retired.

November 1, 2009

Physician: Sign your name on either A or B below.

A The disability has lasted or can be expected to last

continuously for at least a year . . . . . . . . . . . . . . . . . . . . .

Physician’s signature

Date

B There is no reasonable probability that the disabled

condition will ever improve . . . . . . . . . . . . . . . . . . . . . . . .

Juanita D. Doctor

2/8/10

Physician’s signature

Date

Physician’s name

Physician’s address

Juanita D. Doctor

1900 Green St., Hometown, MD 20000

Page 8

Publication 524 (2009)

Irs Publication 524 - Credit For The Elderly Or The Disabled - 2009 Page 8

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