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Department of the Treasury Internal Revenue Service 2013 Instructions for Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Use Schedule R (Form 1040A or 1040) to figure the credit for the elder- ly or the disabled. Future Developments. For the latest information about developments related to Schedule R (Form 1040A or Form 1040) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/scheduler. Additional information. See Pub. 524 for more details. Who Can Take the Credit The credit is based on your filing status, age, and in- come. If you are married filing a joint return, it is al- so based on your spouse's age and income. You may be able to take this credit if either of the following applies. 1. You were age 65 or older at the end of 2013, or 2. You were under age 65 at the end of 2013 and you meet all of the following. a. You were permanently and totally disabled on the date you retired. If you retired before 1977, you must have been permanently and totally disabled on January 1, 1976, or January 1, 1977. b. You received taxable disability income for 2013. c. On January 1, 2013, you had not reached man- datory retirement age (the age when your employer's retirement program would have required you to re- tire). For the definition of permanent and total disabili- ty, see What Is Permanent and Total Disability?, lat- er. Also, see the instructions for Part II. Statement of Permanent and Total Disability. Age 65 You are considered age 65 on the day before your 65th birthday. As a result, if you were born on Janu- ary 1, 1949, you are considered to be age 65 at the end of 2013. Married Persons Filing Separate Returns If your filing status is married filing separately and you lived with your spouse at any time during 2013, you cannot take the credit. Nonresident Aliens If you were a nonresident alien at any time during 2013, you may be able to take the credit only if your filing status is married filing jointly. Income Limits See Income Limits for the Credit for the Elderly or the Disabled, later. Want the IRS To Figure Your Credit? If you can take the credit and you want us to figure it for you, check the box in Part I of Schedule R (Form 1040A or 1040) for your filing status and age. Fill in Part II and lines 11 and 13 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 30. If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Attach Schedule R (Form 1040A or 1040) to your return. What Is Permanent and Total Disability? A person is permanently and totally disabled if both 1 and 2 below apply. 1. He or she cannot engage in any substantial gainful activity because of a physical or mental con- dition. 2. A qualified physician determines that the con- dition has lasted or can be expected to last continu- ously for at least a year or can lead to death. Examples 1 and 2, next, show situations in which the individuals are considered engaged in a substan- tial gainful activity. Example 3 shows a person who might not be considered engaged in a substantial gainful activity. In each example, the person was un- der age 65 at the end of the year. R-1 Sep 13, 2013 Cat. No. 11357O