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Department of the Treasury Internal Revenue Service 2021 Instructions for Schedule R Credit for the Elderly or the Disabled Use Schedule R (Form 1040) to figure the credit for the elderly or the disa- bled. Future developments. For the latest information about developments related to Schedule R (Form 1040) and its instructions, such as legislation enacted af- ter they were published, go to 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 income. If you are married and filing a joint return, it is also 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 2021, or 2. You were under age 65 at the end of 2021 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 2021. c. On January 1, 2021, you hadn't reached mandatory retirement age (the age when your employer's retirement program would have required you to retire). For the definition of permanent and total disability, see What Is Permanent and Total Disability. Also, see the in- structions 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 January 1, 1957, you are considered to be age 65 at the end of 2021. Death of taxpayer. If you are preparing a return for someone who died in 2021, consider the taxpayer to be age 65 at the end of 2021 if he or she was age 65 or older on the day before his or her death. For example, if the taxpayer was born on February 14, 1956, and died on February 13, 2021, the taxpayer is considered age 65 at the time of death. However, if the taxpayer died on Feb- ruary 12, 2021, the taxpayer isn’t considered age 65 at the time of death. Married Persons Filing Separate Returns If your filing status is married filing separately and you lived with your spouse at any time during 2021, you can't take the credit. Nonresident Aliens If you were a nonresident alien at any time during 2021, you may be able to take the credit only if your filing sta- tus is married filing jointly. Income Limits See Income Limits for the Credit for the Elderly or the Disabled. 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 1040) for your filing status and age. Fill in Part II and lines 11 and 13 of Part III if they apply to you. Then, enter “CFE” on the dotted line next to Schedule 3 (Form 1040), line 6d. Be sure to attach both Schedule 3 and Schedule R to your return. Disability Income Generally, disability income is the total amount you were paid under your employer's accident and health plan or pension plan that is included in your income as wages or payments instead of wages for the time you were absent from work because of permanent and total disability. However, any payment you received from a plan that doesn't provide for disability retirement isn't disability in- come. In figuring the credit, disability income doesn't include any amount you received from your employer's pension plan after you have reached mandatory retirement age. For more details on disability income, see Pub. 525. R-1 Sep 03, 2021 Cat. No. 11357O