loading…
loading…
loading…
of the statement, you do not have to get another statement for 2013. But you must check the box on line 2 in Part II to certify all three of the following. 1. You filed or got a physician's statement in an earlier year. 2. You were permanently and totally disabled during 2013. 3. You were unable to engage in any substantial gainful activity during 2013 because of your physi- cal or mental condition. If you checked box 4, 5, or 6 in Part I, 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. If the Department of Veterans Affairs (VA) certi- fies that you are permanently and totally disabled, you can use VA Form 21-0172 instead of the physi- cian's statement. 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. Part III. Figure Your Credit Line 11 If you checked box 2, 4, 5, 6, or 9 in Part I, use the following chart to complete line 11. IF you checked . . . THEN enter on line 11 . . . Box 6 The total of $5,000 plus the disability income you reported on Form 1040A or 1040 for the spouse who was under age 65. Box 2, 4, or 9 The total amount of disability income you reported on Form 1040A or 1040. Box 5 The total amount of disability income you reported on Form 1040A or 1040 for both you and your spouse. Example 1. Bill, age 63, retired on permanent and total disability in 2013. He received $4,000 of taxa- ble disability income that he reports on Form 1040, line 7. He is filing jointly with his wife who was age 67 in 2013, and he checked box 6 in Part I. On line 11, Bill enters $9,000 ($5,000 plus the $4,000 of disability income he reports on Form 1040, line 7). Example 2. John checked box 2 in Part I and enters $5,000 on line 10. He received $3,000 of taxable disability income, which he enters on line 11. John also enters $3,000 on line 12 (the smaller of line 10 or line 11). The largest amount he can use to figure the credit is $3,000. Lines 13a Through 18 The amount on which you figure your credit can be reduced if you received certain types of nontaxable pensions, annuities, or disability income. The amount can also be reduced if your adjusted gross income is over a certain amount, depending on which box you checked in Part I. Line 13a. Enter any social security benefits (before deduction of Medicare premiums) you (and your spouse if filing jointly) received for 2013 that are not taxable. Also, enter any tier 1 railroad retirement benefits treated as social security that are not taxa- ble. If any of your social security or equivalent rail- road retirement benefits are taxable, the amount to enter on this line is generally the difference between the amounts entered on Form 1040A, line 14a and line 14b, or Form 1040, line 20a and line 20b. If your social security or equivalent railroad retirement benefits are reduced because of workers' compensation benefits, treat the workers' compensation benefits as social security benefits when completing Schedule R (Form 1040A or 1040), line 13a. Line 13b. Enter the total of the following types of income that you (and your spouse if filing jointly) received for 2013. Veterans' pensions (but not military disability pensions). Any other pension, annuity, or disability benefit that is excluded from income under any provision of federal law other than the Internal Revenue Code. Do not include amounts that are treated as a return of your cost of a pension or annuity. CAUTION ! Credit Limit Worksheet—Line 21 Keep for Your Records Use this worksheet to figure your credit limit. 1. Enter the amount from Form 1040A, line 28; or Form 1040, line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the amount from Form 1040A, line 29; or Form 1040, lines 47 and 48 . . . . . . . . . . . . . . . . . . . . 2. 3. Subtract line 2 from line 1. Enter this amount on Schedule R (Form 1040A or 1040), line 21. But if zero or less, STOP, you cannot take this credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. R-3