Publication 524 (2015) CREDIT FOR THE ELDERLY OR THE DISABLED

Reminders

Future developments. For the latest information about developments related to Pub. 524, such as legislation enacted after it was published, go to http://www.irs.gov/pub524.

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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:

You may be able to take the credit for the elderly or the disabled if:

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Useful Items

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Are You Eligible for the Credit?

You can take the credit for the elderly or the disabled if you meet both of the following requirements.

You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Use Figure A first to see if you are a qualified individual. If you are, go to Table 1 to make sure your income isn't too high to take the credit.

TIP: You can take the credit only if you file Form 1040 or Form 1040A. You can't take the credit if you file Form 1040EZ or Form 1040NR.

Qualified Individual

You are a qualified individual for this credit if you are a U.S. citizen or resident alien, and either of the following applies.

You are considered to be age 65 on the day before your 65th birthday. As a result, if you were born on January 1, 1951, you are considered to be age 65 at the end of 2015.

Death of taxpayer. If you are preparing a return for someone who died in 2015, consider the taxpayer to be age 65 at the end of 2015 if he or she was age 65 or older on the day before their death. For example, if the taxpayer was born on February 14, 1950 and died on February 13, 2015, the taxpayer is considered age 65 at the time of death. However, if the taxpayer died on February 12, 2015, the taxpayer isn't considered age 65 at the time of death or at the end of 2015.

U.S. Citizen or Resident Alien

You must be a U.S. citizen or resident alien (or be treated as a resident alien) to take the credit. Generally, you can't take the credit if you were a nonresident alien at any time during the tax year.

Exceptions. You may be able to take the credit if you are a nonresident alien who is married to a U.S. citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U.S. resident alien. If you make that choice, both you and your spouse are taxed on your worldwide incomes.

If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U.S. citizen or resident alien at the end of the year, you may be able to choose to be treated as a U.S. resident alien for the entire year. In that case, you may be allowed to take the credit.

For information on these choices, see chapter 1 of Pub. 519, U.S. Tax Guide for Aliens.

Married Persons

Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. However, if you and your spouse didn't live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit.

You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests.

For more information, see

, Exemptions, Standard Deduction, and Filing Information.

Under Age 65

If you are under age 65 at the end of 2015, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income). You are retired on permanent and total disability if:

Even if you don't retire formally, you may be considered retired on disability when you have stopped working because of your disability.

If you retired on disability before 1977, and weren't permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977.

TIP: You are considered to be under age 65 at the end of 2015 if you were born after January 1, 1951.

Permanent and total disability. You are permanently and totally disabled if you can't engage in any substantial gainful activity because of your physical or mental condition. A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. See Physician's statement, later.

Substantial gainful activity. Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity.

Substantial gainful activity isn't work you do to take care of yourself or your home. It isn't unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, the nature of the work you perform may show that you are able to engage in substantial gainful activity.

The fact that you haven't worked for some time isn't, of itself, conclusive evidence that you can't engage in substantial gainful activity.

The following examples illustrate the tests of substantial gainful activity.

Example 1. Trisha, a sales clerk, retired on disability. She is 53 years old and now works as a full-time babysitter for the minimum wage. Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. She can't take the credit because she is able to engage in substantial gainful activity.

Example 2. Tom, a bookkeeper, retired on disability. He is 59 years old and now drives a truck for a charitable organization. He sets his own hours and isn't paid. Duties of this nature generally are performed for pay or profit. Some weeks he works 10 hours, and some weeks he works 40 hours. Over the year he averages 20 hours a week. The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. This is true even though Tom isn't paid and he sets his own hours. He can't take the credit.

Example 3. John, who retired on disability, took a job with a former employer on a trial basis. The purpose of the job was to see if John could do the work. The trial period lasted for 6 months during which John was paid the minimum wage. Because of John's disability, he was assigned only light duties of a nonproductive "make-work" nature. The activity was gainful because John was paid at least the minimum wage. But the activity wasn't substantial because his duties were nonproductive. These facts don't, by themselves, show that John is able to engage in substantial gainful activity.

Example 4. Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Joan can select the time of day when she feels most fit to work. Work of this nature, performed off and on during the day at Joan's convenience, isn't activity of a "substantial and gainful" nature even if she is paid for the work. The performance of these duties doesn't, of itself, show that Joan is able to engage in substantial gainful activity.

Sheltered employment. Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. These qualified locations include work centers that are certified by the Department of Labor (formerly referred to as sheltered workshops), hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes.

Compared to commercial employment, pay is lower for sheltered employment. Therefore, one usually doesn't look for sheltered employment if he or she can get other employment. The fact that one has accepted sheltered employment isn't proof of the person's ability to engage in substantial gainful activity.

Physician's statement. If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. You can use the statement in the Instructions for Schedule R.

You don't have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records.

Veterans. If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. VA Form 21-0172 must be signed by a person authorized by the VA to do so. You can get this form from your local VA regional office.

Physician's statement obtained in earlier year. If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2015, you may not need to get another physician's statement for 2015. For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. If you meet the required conditions, check the box on your Schedule R, Part II, line 2.

If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked.

Disability income. If you are under age 65, you must also have taxable disability income to qualify for the credit. Disability income must meet both of the following requirements.

Any payment you receive from a plan that doesn't provide for disability retirement isn't disability income. Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and isn't disability income.

For purposes of the credit for the elderly or the disabled, disability income doesn't include amounts you receive after you reach mandatory retirement age. Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled.

Income Limits

To determine if you can claim the credit, you must consider two income limits. The first limit is the amount of your adjusted gross income (AGI). The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. The limits are shown in Table 1.

Table 1. Income Limits

 ----------------------------------------------------------------------

THEN, even if you qualify (see Figure A), you

                        CAN'T take the credit if . . .

 ----------------------------------------------------------------------

OR the total of your

                                            nontaxable social security

                        Your adjusted       and other nontaxable

                        gross income        pension(s), annuities, or

 IF your filing status  (AGI)* is equal to  disability income is equal

 is . . .               or more than . . .  to or more than . . .

 ----------------------------------------------------------------------

 single, head of             $17,500                  $5,000

 household, or

 qualifying widow(er)

 with dependent child

 ----------------------------------------------------------------------

 married filing              $20,000                  $5,000

 jointly

and

 only one

 spouse qualifies in

 Figure A

 ----------------------------------------------------------------------

 married filing              $25,000                  $7,500

 jointly

and

 both

 spouses qualify in

 Figure A

 ----------------------------------------------------------------------

 married filing              $12,500                  $3,750

 separately

and

 you

 lived apart from your

 spouse for all of

 2015

 ----------------------------------------------------------------------

 * AGI is the amount on Form 1040, line 38.

 ======================================================================

If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. See

later.

CAUTION: If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you can't take the credit.

Credit Figured for You

You can figure the credit yourself or the IRS will figure it for you. If you want to figure the credit yourself, skip this section and follow the instructions in Figuring the Credit Yourself, later.

If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you.

If you file Form 1040A, enter "CFE" in the space to the left of Form 1040A, line 32. If you file Form 1040, check box c on Form 1040, line 54, and enter "CFE" on the line next to that box. Attach Schedule R to your return.

Figuring the Credit Yourself

To figure the credit yourself, first check the box in Part I of Schedule R that applies to you. Only check one box in Part I. If you check box 2, 4, 5, 6, or 9 in Part I, also complete Part II of Schedule R.

Next, figure the amount of your credit using Part III of Schedule R. Steps 1 through 5 in this section can help you figure this amount.

Finally, report the amount from line 22 of Schedule R on your tax return. If you file Form 1040A, enter the amount from Schedule R, line 22 on line 32. If you file Form 1040, include the amount from Schedule R, line 22 on line 54, check box c, and enter "Sch R" on the line next to that box.

There are five steps in Part III to determine the amount of your credit.

These steps are discussed in more detail next.

Step 1. Determine Initial Amount

To figure the credit, you must first determine your initial amount using lines 10 through 12. Your initial amount depends on your filing status and, if you are under age 65, the amount of your taxable disability income. Table 2 shows the initial amount for each filing status. The initial amount for qualified individuals under age 65 may be less than the amount shown for a filing status; see Initial amounts for persons under age 65, next.

Initial amounts for persons under age 65. If you are a qualified individual under age 65, your initial amount can't be more than your taxable disability income. Your initial amount will be the lesser of the initial amount shown on Table 2 for your filing status or your taxable disability income.

Table 2. Initial Amounts

 ----------------------------------------------------------------------

THEN enter on

                                                       line 10 of

 IF your filing status is . . .                        Schedule R . . .

 ----------------------------------------------------------------------

single, head of household,

 or

qualifying widow(er)

 with dependent child and, by the end of 2015, you

 were

   • 65 or older                                            $5,000

   • under 65 and retired on permanent and total

     disability

¹

                                            $5,000

 ----------------------------------------------------------------------

married filing a joint return

 and by the end of 2015

   • 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

¹

                     $5,000

   • both of you were under 65 and both of you

     retired on permanent and total disability

²

             $7,500

   • one of you was 65 or older, and the other was

     under 65 and retired on permanent and total

     disability

³

                                            $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 didn't live

 with your spouse at any time during the year and, by

 the end of 2015, you were

   • 65 or older                                            $3,750

   • under 65 and retired on permanent and total

     disability

¹

                                            $3,750

 ----------------------------------------------------------------------

¹

 Amount can't be more than the taxable disability income.

²

 Amount can't be more than your combined taxable disability income.

³

 Amount is $5,000 plus the taxable disability income of the spouse

 under age 65, but not more than $7,500.

 ======================================================================

If you file a joint return and both you and your spouse are qualified individuals, the initial amount you report for yourself and your spouse on Schedule R will depend on whether only one of you is (or both of you are) under age 65.

If only one of you is under age 65, your initial amount can't be more than $5,000 plus the taxable disability income of the spouse who is under age 65.

If both you and your spouse are under age 65, the initial amount for you and your spouse can't be more than your combined taxable disability income.

Step 2. Total Certain Nontaxable Pensions and Benefits

Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. You must reduce the initial amount you determined in Step 1 by these payments.

Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received.

TIP: Worksheets are provided in the instructions for Forms 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable.

Include the following nontaxable payments in the amounts you enter on lines 13a and 13b.

Step 3. Determine Excess Adjusted Gross Income

You also must reduce the initial amount you determined in Step 1 by your excess adjusted gross income. Figure your excess adjusted gross income on lines 14 through 17.

You figure your excess adjusted gross income as follows.

To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17).

Step 5. Determine Your Credit

Subtract the amount determined in Step 4 (line 18) from the initial amount determined in Step 1 (line 12), and multiply the result by 15% (0.15).

In certain cases, the amount of your credit may be limited. See Limit on credit, later.

Example. You are 66 years old and your spouse is 64. Your spouse isn't disabled. You file a joint return on Form 1040. Your adjusted gross income is $14,630. Together you received $3,200 from social security, which was nontaxable. You figure the credit as follows:

 Example applying the 5 step process

 (Line references (shown in parentheses) are

 to Schedule R)                                                  Amount

 ----------------------------------------------------------------------

1.

 Initial amount (line 12)                                     $5,000

2.

 Total nontaxable social security

    and other nontaxable

    pensions (line 13c)                                  $3,200

3.

 Excess adjusted gross income

    ($14,630-$10,000) ÷ 2 (line 17)                       2,315

                                                         ------

4.

 Add (2) and (3) (line 18)                                     5,515

                                                                 ------

5.

 Subtract (4) from (1) (line 12 - line 18 = line 19)

    (Don't enter less than -0-)                                   $ -0-

                                                                 ======

You can't take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount.

Limit on credit. The amount of credit you can claim is generally limited to the amount of your tax. Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited.

Examples

The following examples illustrate the credit for the elderly or the disabled. The initial amounts are taken from Table 2, earlier.

Example 1. James Davis is 58 years old, single, and files Form 1040A. In 2013 he retired on permanent and total disability, and he is still permanently and totally disabled. He got the required physician's statement in 2013 and kept it with his tax records. His physician signed on line B of the statement. This year James checks the box in Schedule R, Part II. He doesn't need to get another statement for 2015.

He received the following income for the year:

 Nontaxable social security                 $1,500

 Interest (taxable)                            100

 Taxable disability pension                 11,400

James' adjusted gross income is $11,500 ($11,400 + $100). He figures the credit on Schedule R as follows:

  1. Initial amount based on filing status                 $5,000

2.

 Taxable disability pension                            11,400

3.

 Initial amount (smaller of line 1 or line 2)           5,000

                                                           ------

4.

 Nontaxable social security

     benefits                                      $1,500

5.

 Excess adjusted gross income

     ($11,500 - $7,500) ÷ 2                         2,000

                                                   ------

6.

 Add lines 4 and 5                                      3,500

                                                           ------

7.

 Subtract line 6 from line 3

     (Don't enter less than (-0-))                          1,500

                                                           ------

8.

 Multiply line 7 by 15% (0.15)                            225

                                                           ------

9.

 Enter the amount from the

     Credit Limit Worksheet in the

     Instructions for Schedule R, line 21                     121

                                                           ------

10.

 Credit (Enter the smaller of

     line 8 or line 9)                                       $121

                                                           ======

He enters $121 on line 32 of Form 1040A. The Schedule R for James Davis isn't shown.

Example 2. William White is 53. His wife Helen is 49. William had a stroke 3 years ago and retired on permanent and total disability. He is still permanently and totally disabled because of the stroke. In November, Helen was injured in an accident at work and retired on permanent and total disability.

William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Helen earned $12,900 from her job and received a taxable disability pension of $1,700. Their joint return on Form 1040 shows adjusted gross income of $20,800 ($6,200 + $12,900 + $1,700). They don't itemize deductions. They don't have any amounts that would increase their standard deduction.

Helen's doctor completed the physician's statement in the Instructions for Schedule R. Helen isn't required to include the statement with their return, but she must keep it for her records.

William got a physician's statement for the year he had the stroke. His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. William has kept the physician's statement with his records. He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2.

William and Helen use Schedule R to figure their $15 credit for the elderly or the disabled. They attach Schedule R to their Form 1040 and enter $15 on line 54. They check box c on line 54 and enter "Sch R" on the line next to that box. See their filled-in Schedule R and Helen's filled-in physician's statement, later.

Instructions for Physician's Statement

 Keep for Your Records

 ----------------------------------------------------------------------

Taxpayer                           Physician

 If you retired after 1976, enter   A person is permanently and totally

 the date you retired in the space  disabled if both of the following

 provided on the statement below.   apply:

1.

 He or she can't 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,

 2015

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                          

Ayden D. Doctor       2/8/15

                                        Physician's signature     Date

 ----------------------------------------------------------------------

 Physician's name                    Physician's address

Ayden D. Doctor                   1900 Green St., Hometown, MD 20000

 ----------------------------------------------------------------------

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Getting tax information in other languages. For taxpayers whose native language is not English, we have the following resources available.

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate Service Do For You?

We can help you resolve problems that you can't resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

How Can You Reach Us?

We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate's number is in your local directory and at http://www.taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.

How Can You Learn About Your Taxpayer Rights?

The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at http://www.taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate Service Help Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at http://www.irs.gov/sams.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit http://www.irs.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.