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3. You were unable to engage in any substantial gain- ful activity during 2021 because of your physical or men- tal 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) certifies that you are permanently and totally disabled, you can use VA Form 21-0172 instead of the physician's state- ment. VA Form 21-0172 must be signed by a person au- thorized 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 fol- lowing 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 your tax return for the spouse who was under age 65. Box 2, 4, or 9 The total amount of disability income you reported on your tax return. Box 5 The total amount of disability income you reported on your tax return for both you and your spouse. Example 1. Bill, age 63, retired on permanent and total disability in 2021. He received $4,000 of taxable disabili- ty income that he reports on Form 1040, line 1. He is fil- ing jointly with his wife who was age 67 in 2021, 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 1). Example 2. John checked box 2 in Part I and enters $5,000 on line 10. He received $3,000 of taxable disabili- ty 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 re- duced if you received certain types of nontaxable pen- sions, annuities, or disability income. The amount can al- so be reduced if your adjusted gross income is over a cer- tain amount, depending on which box you checked in Part I. Line 13a. Enter any social security benefits (before de- duction of Medicare premiums) you (and your spouse if filing jointly) received for 2021 that aren't taxable. Also, enter any tier 1 railroad retirement benefits treated as so- cial security that aren't taxable. If any of your social security or equivalent railroad re- tirement benefits are taxable, the amount to enter on this line is generally the difference between the amounts en- tered on Form 1040 or 1040-SR, line 6a and line 6b. If your social security or equivalent railroad re­ tirement benefits are reduced because of workers' compensation benefits, treat the workers' com­ pensation benefits as social security benefits when com­ pleting Schedule R (Form 1040), line 13a. Line 13b. Enter the total of the following types of in- come that you (and your spouse if filing jointly) received for 2021. • Veterans' pensions (but not military disability pen- sions). • Any other pension, annuity, or disability benefit that is excluded from income under any provision of federal law other than the Internal Revenue Code. Don't include amounts that are treated as a return of your cost of a pen- sion or annuity. Don't include on line 13b any pension, annuity, or sim- ilar allowance for personal injuries or sickness resulting from active service in the armed forces of any country, or in the National Oceanic and Atmospheric Administration or the Public Health Service. Also, don't include a disa- bility annuity payable under section 808 of the Foreign Service Act of 1980. CAUTION ! Credit Limit Worksheet—Line 21 Keep for Your Records Use this worksheet to figure your credit limit. 1. Enter the amount from Form 1040 or 1040-SR, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the amount from Schedule 3 (Form 1040), lines 1, 2, and 6l . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Subtract line 2 from line 1. Enter this amount on Schedule R (Form 1040), line 21. But if zero or less, STOP, you can't take this credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. R-3