Department of the Treasury Internal Revenue Service

Contents
Reminder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1

Publication 524
Cat. No. 15046S

Credit for the Elderly or the Disabled

For use in preparing

Are You Eligible for the Credit? . . . . . . . . . . . . . . . 2 Qualified Individual . . . . . . . . . . . . . . . . . . . . . . . . . 2 Income Limits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Credit Figured for You . . . . . . . . . . . . . . . . . . . . . . 5

2011 Returns

Figuring the Credit Yourself . . . . . . . . . . . . . . . . . . 6 Step 1. Determine Initial Amount . . . . . . . . . . . . . . 6 Step 2. Total Certain Nontaxable Pensions and Benefits . . . . . . . . . . . . . . . . . . . . . . . . . 6 Step 3. Determine Excess Adjusted Gross Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Step 4. Determine the Total of Steps 2 and 3 ................................. 7 Step 5. Determine Your Credit . . . . . . . . . . . . . . . . 7 Examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 12 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Reminder
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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:

Who qualifies for the credit for the elderly or the

disabled, and

How to figure the credit.

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

Get forms and other information faster and easier by: Internet IRS.gov

You are age 65 or older at the end of 2011, or You retired on permanent and total disability and
have taxable disability income.

Dec 08, 2011

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. You can email us at [email protected]. Please put Publications Comment on the subject line. You can also send us comments from www.irs.gov/formspubs/. Select Comment on Tax Forms and Publications under Information about. Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit www.irs.gov/ formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

qualified individual. If you are, go to Figure B to make sure your income is not too high to take the credit.

TIP

You can take the credit only if you file Form 1040 or Form 1040A. You cannot 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. 1. You were age 65 or older at the end of 2011. 2. You were under age 65 at the end of 2011 and all three of the following statements are true. a. You retired on permanent and total disability (explained later). b. You received taxable disability income for 2011. c. On January 1, 2011, you had not reached mandatory retirement age (defined later under Disability income). Age 65. You are considered to be age 65 on the day before your 65th birthday. As a result, if you were born on January 1, 1947, you are considered to be age 65 at the end of 2011.

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 cannot 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 Publication 519, U.S. Tax Guide for Aliens.

Useful Items
Publication t 554

You may want to see:

Tax Guide for Seniors

Form (and instruction) t Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled See How To Get Tax Help near the end of this publication, for information about getting this publication and form.

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.

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 did not live in the same household at any time during the tax year, you can file either joint or separate returns and still take the credit. Head of household. You can file as head of household and qualify to take the credit, even if your spouse lived with Publication 524 (2011)

You are a qualified individual. Your income is not more than certain limits.
You can use Figures A and B as guides to see if you are eligible for the credit. Use Figure A first to see if you are a Page 2

you during the first 6 months of the year, if you meet all the following tests. 1. You file a separate return. 2. You paid more than half the cost of keeping up your home during the tax year. 3. Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. (See Temporary absences in Publication 501.) 4. Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 5. You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information.

months or more, or that the condition can be expected to result in death. See Physicians 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 employers 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 is not work you do to take care of yourself or your home. It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, doing this kind of work may show that you are able to engage in substantial gainful activity. The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot 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 cannot 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 is not 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 is not paid and he sets his own hours. He cannot 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 Johns 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 was not substantial because his duties were nonproductive. These facts do not, by themselves, show that John is able to engage in substantial gainful activity.

Under Age 65
If you are under age 65 at the end of 2011, 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:

You were permanently and totally disabled when you

retired, and year.

You retired on disability before the close of the tax

Even if you do not 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 were not 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 2011 if you were born after January 1, 1947.

Permanent and total disability. You are permanently and totally disabled if you cannot 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

Publication 524 (2011)

Page 3

Figure A. Are You a Qualified Individual?

Did you live with your spouse at any time during the year?1 Yes Are you filing a joint return with your spouse? No Yes

Yes No

Were you married at the end of the tax year? No Are you a U.S. citizen or resident alien?2 Yes Were you 65 or older at the end of the tax year? Yes

Start Here

No

You are not a qualified individual and cannot take the credit for the elderly or the disabled.

No No Are you retired on permanent and total disability? Yes Yes Did you reach mandatory retirement age before this year?3 No No Did you receive taxable disability benefits this year? Yes

You are a qualified individual and may be able to take the credit for the elderly or the disabled unless your income exceeds the limits in Figure B.

However, you may be able to claim this credit if you lived with your spouse during the first 6 months of the year and you qualify to file as head of household. You qualify to file as head of household if you are considered unmarried and meet certain other conditions. See Publication 501 for more information. 2 If you were a nonresident alien at any time during the tax year and were married to a U.S. citizen or resident alien at the end of the tax year, see U.S. Citizen or Resident Alien under Qualified Individual. If you and your spouse choose to treat you as a U.S. resident alien, answer Yes to this question. Mandatory retirement age is the age set by your employer at which you would have been required to retire, had you not become disabled.

Figure B. Income Limits

THEN, even if you qualify (see Figure A), you CANNOT take the credit if . . . Your adjusted gross income (AGI)* is equal to or more than . . . $17,500 OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than . . . $5,000

IF your filing status is . . . single, head of household, or qualifying widow(er) with dependent child married filing jointly and only one spouse qualifies in Figure A married filing jointly and both spouses qualify in Figure A married filing separately and you lived apart from your spouse for all of 2011

$20,000 $25,000 $12,500

$5,000 $7,500 $3,750

* AGI is the amount on Form 1040A, line 22, or Form 1040, line 38.

Page 4

Publication 524 (2011)

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 Joans convenience, is not activity of a substantial and gainful nature even if she is paid for the work. The performance of these duties does not, 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 are in 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 does not look for sheltered employment if he or she can get other employment. The fact that one has accepted sheltered employment is not proof of the persons ability to engage in substantial gainful activity. Physicians 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 do not 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 physicians 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. Physicians statement obtained in earlier year. If you got a physicians statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2011, you may not need to get another physicians statement for 2011. For a detailed explanation of the conditions you must meet, see the instructions for Part II of Schedule R. 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. 1. It must be paid under your employers accident or health plan or pension plan. Publication 524 (2011)

2. It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability.

TIP

Social security disability benefits may be taxable income.

Payments that are not disability income. Any payment you receive from a plan that does not provide for disability retirement is not disability income. Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. For purposes of the credit for the elderly or the disabled, disability income does not 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 Figure B. 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 Figuring the Credit Yourself, later.

CAUTION

If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit.

Credit Figured for You

You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. See Figuring the Credit Yourself, next. 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 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 to your return.

Page 5

Table 1.

Initial Amounts
THEN enter on line 10 of Schedule R...

IF your filing status is... single, head of household, or qualifying widow(er) with dependent child and, by the end of 2011, you were 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . under 65 and retired on permanent and total disability1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . married filing a joint return and by the end of 2011 both of you were 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . both of you were under 65 and one of you retired on permanent and total disability1 . . . both of you were under 65 and both of you retired on permanent and total disability2 . . one of you was 65 or older, and the other was under 65 and retired on permanent and total disability3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . one of you was 65 or older, and the other was under 65 and not retired on permanent and total disability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... ..... ..... ..... .....

$5,000 $5,000 $7,500 $5,000 $7,500 $7,500 $5,000

married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2011, you were 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . under 65 and retired on permanent and total disability1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount cannot be more than the taxable disability income. Amount cannot 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.
1 2

$3,750 $3,750

Figuring the Credit Yourself

If you figure the credit yourself, fill out the front of Schedule R. Next, fill out Part III of Schedule R. If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. If you file Form 1040, include the amount from Schedule R, line 22 on line 53, 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:

Step 1. Determine Initial Amount

To figure the credit, you must first determine your initial amount using lines 10 through 12. See Table 1. Your initial amount is on line 12. Initial amounts for persons under age 65. If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Special rules for joint returns. If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income.

1. Determine your initial amount (lines 1012). 2. Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). 3. Determine your excess adjusted gross income (lines 1417). 4. Determine the total of steps 2 and 3 (line 18). 5. Determine your credit (lines 1922). These steps are discussed in more detail next.

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 your initial amount 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. Worksheets are provided in the instructions for Forms 1040 and 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.

TIP

Page 6

Publication 524 (2011)

 Nontaxable social security payments. This is the

nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers compensation. (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving childs insurance benefit payments you may receive as a guardian.) treated as social security. This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. benefits that are paid under a law administered by the Department of Veterans Affairs (VA). (Do not include amounts received as a pension, annuity, or similar 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, or as a disability annuity under section 808 of the Foreign Service Act of 1980.) that are excluded from income under any provision of federal law other than the Internal Revenue Code. (Do not include amounts that are a return of your cost of a pension or annuity. These amounts do not reduce your initial amount.)

b. $10,000 if you are married filing jointly, or c. $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. 2. Divide the result of (1) by 2.

Step 4. Determine the Total of Steps 2 and 3

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).

Nontaxable railroad retirement pension payments

Nontaxable pension or annuity payments or disability

Step 5. Determine Your Credit

Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (.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 is not 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 the Schedule R) 1. 2. 3. 4. 5. Initial amount (line 12) . . . . . . . . . . Total nontaxable social security and other nontaxable pensions (line 13c) . . . . . . . . . . . . . Excess adjusted gross income ($14,630 $10,000) 2 (line 17) . . . Add (2) and (3) (line 18) . . . . . . . . . Subtract (4) from (1) (line 12 line 18 = line 19) (Do not enter less than (-0-)) . . . . . Amount

Pension or annuity payments or disability benefits

You should be sure to take into account all of the nontaxable amounts you receive. These amounts CAUTION are verified by the IRS through information supplied by other government agencies.

$5,000 $3,200 2,315 5,515 $ -0-

Step 3. Determine Excess Adjusted Gross Income

You also must reduce your initial amount by your excess adjusted gross income. Figure your excess adjusted gross income on lines 1417. You figure your excess adjusted gross income as follows: 1. Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. a. $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child,

You cannot 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.

Publication 524 (2011)

Page 7

Examples
The following examples illustrate the credit for the elderly or the disabled. The initial amounts are taken from Table 1. Initial Amounts. Example 1. James Davis is 58 years old, single, and files Form 1040A. In 2009 he retired on permanent and total disability, and he is still permanently and totally disabled. He got the required physicians statement in 2009 and kept it with his tax records. His physician signed on line B of the statement. This year James checks the box in Part II of Schedule R. He does not need to get another statement for 2011. He received the following income for the year: Nontaxable social security . . . . . . . . . . . . . . . . Interest (taxable) . . . . . . . . . . . . . . . . . . . . . . . . Taxable disability pension . . . . . . . . . . . . . . . . . $1,500 100 11,400

He enters $201 on line 30 of Form 1040A. The Schedule R for James Davis is not 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 $2,800 during the year and a taxable disability pension of $6,200. Helen earned $11,250 from her job and received a taxable disability pension of $1,700. Their joint return on Form 1040 shows adjusted gross income of $19,150 ($6,200 + $11,250 + $1,700). They do not itemize deductions. They do not have any amounts that would increase their standard deduction. Helens doctor completed the physicians statement in the Instructions for Schedule R. Helen is not required to include the statement with their return, but she must keep it for her records. William got a physicians statement for the year he had the stroke. His doctor had signed on line B of that physicians statement to certify that William was permanently and totally disabled. William has kept the physicians statement with his records. He checks the box in Part II of Schedule R and writes his first name in the space above the box on line 2. William and Helen use Schedule R to figure their $16 credit for the elderly or the disabled. They attach Schedule R to their Form 1040 and enter $16 on line 53. They check box c on line 53 and enter Sch R on the line next to that box. See their filled-in Schedule R and Helens filled-in physicians statement, later.

James adjusted gross income is $11,500 ($11,400 + $100). He figures the credit on Schedule R as follows: 1. Initial amount . . . . . . . . . . . . . . . . . . . . . . . 2. Taxable disability pension . . . . . . . . . . . . . . 3. Smaller of line 1 or line 2 . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . 7. Subtract line 6 from line 3 (Do not enter less than (-0-)) . . . . . . . . . . . . 8. Multiply line 7 by 15% (.15) . . . . . . . . . . . . . 9. Enter the amount from the Credit Limit Worksheet in the Instructions for Schedule R, line 21 . . . . . . . 10. Credit (Enter the smaller of line 8 or line 9) . . . . . . . . . . . . . . . . . . . . . . 3,500 1,500 225 $5,000 11,400 5,000

201 $ 201

Page 8

Publication 524 (2011)

Instructions for Physicians Statement

Taxpayer If you retired after 1976, enter the date you retired in the space provided on the statement below.

Keep for Your Records

Physician A person is permanently and totally disabled if both of the following apply: 1. He or she cannot 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.

Physicians 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, 2011 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 . . . . . . . . . . . . . . . . . . . . . B There is no reasonable probability that the disabled condition will ever improve . . . . . . . . . . . . . . . . . . . . . . . . Physicians name Ayden D. Doctor Physicians signature Ayden D. Doctor Physicians signature Physicians address 1900 Green St., Hometown, MD 20000 Date 2/8/12 Date

Publication 524 (2011)

Page 9

Schedule R (Form 1040A or 1040)

Credit for the Elderly or the Disabled

Complete and attach to Form 1040A or 1040.

OMB No. 1545-0074

..........

1040A 1040

Department of the Treasury Internal Revenue Service (99) Name(s) shown on Form 1040A or 1040

2011
Attachment Sequence No. 16 Your social security number

William M. White and Helen A. White 220-00-3333 You may be able to take this credit and reduce your tax if by the end of 2011: You were age 65 or older or You were under age 65, you retired on permanent and total disability, and you received taxable disability income. But you must also meet other tests. See instructions.
TIP

In most cases, the IRS can figure the credit for you. See instructions. Check only one box: 1 2 3

Check the Box for Your Filing Status and Age Part I If your filing status is: And by the end of 2011: Single, Head of household, or Qualifying widow(er) 1 You were 65 or older

. . . . . . . . . . . . . . . . . . . . . .

2 You were under 65 and you retired on permanent and total disability

3 Both spouses were 65 or older . . . . . . . . . . . . . . . . .

4 Both spouses were under 65, but only one spouse retired on permanent and 4 total disability . . . . . . . . . . . . . . . . . . . . . . . Married filing jointly 5 Both spouses were under 65, and both retired on permanent and total 5 disability . . . . . . . . . . . . . . . . . . . . . . . . . 6 One spouse was 65 or older, and the other spouse was under 65 and retired 6 on permanent and total disability . . . . . . . . . . . . . . . . 7 One spouse was 65 or older, and the other spouse was under 65 and not 7 retired on permanent and total disability . . . . . . . . . . . . . 8 You were 65 or older and you lived apart from your spouse for all of 2011 . 8

Married filing separately

9 You were under 65, you retired on permanent and total disability, and you 9 lived apart from your spouse for all of 2011 . . . . . . . . . . . . Yes No Skip Part II and complete Part III on the back. Complete Parts II and III.

Did you check box 1, 3, 7, or 8?

Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.) Part II If: 1 You filed a physicians statement for this disability for 1983 or an earlier year, or you filed or got a statement for tax years after 1983 and your physician signed line B on the statement, and William 2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activity in 2011, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If you checked this box, you do not have to get another statement for 2011. If you did not check this box, have your physician complete the statement in the instructions. You must keep the statement for your records.
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 11359K Schedule R (Form 1040A or 1040) 2011

Page 10

Publication 524 (2011)

Schedule R (Form 1040A or 1040) 2011

Page 2

Figure Your Credit Part III 10 If you checked (in Part I): Enter: Box 1, 2, 4, or 7 . . . . . . . . . . . . $5,000 Box 3, 5, or 6 . . . . . . . . . . . . . $7,500 Box 8 or 9 . . . . . . . . . . . . . . $3,750 Did you check box 2, 4, 5, 6, or 9 in Part I? Yes No

10

7,500

You must complete line 11.

11

Enter the amount from line 10 on line 12 and go to line 13. If you checked (in Part I): Box 6, add $5,000 to the taxable disability income of the spouse who was under age 65. Enter the total. . . . . . . . Box 2, 4, or 9, enter your taxable disability income. Box 5, add your taxable disability income to your spouses taxable disability income. Enter the total.

11

7,900

TIP

For more details on what to include on line 11, see Figure Your Credit in the instructions. 12 7,500

12

If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the amount from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 13 Enter the following pensions, annuities, or disability income that you (and your spouse if ling jointly) received in 2011. a Nontaxable part of social security bene ts and nontaxable part of railroad retirement bene ts treated as social security (see instructions). . . . . . . . . . . . . . . . . . . . 13a 2,800 b Nontaxable veterans pensions and any other pension, annuity, or disability bene t that is excluded from income under any other provision of law (see instructions). . . . . . . . . . 13b c Add lines 13a and 13b. (Even though these income items are not taxable, they must be included here to gure your credit.) If you did not receive any of the types of nontaxable income listed on line 13a or 13b, enter -0- on line 13c . . . . . . . . . 13c 14 Enter the amount from Form 1040A, line 19,150 14 22, or Form 1040, line 38 . . . . . 15 If you checked (in Part I): Enter: Box 1 or 2 . . . . . . $7,500 10,000 15 Box 3, 4, 5, 6, or 7 . . . $10,000 Box 8 or 9 . . . . . . $5,000 16 Subtract line 15 from line 14. If zero or 9,150 16 less, enter -0- . . . . . . . . . 17 Enter one-half of line 16 . . . . . . . . . . . . . . . 17

2,800

4,575 18 19 20 21 22 7,375 125 19 16 16

18 19 20 21 22

Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise, go to line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 19 by 15% (.15). . . . . . . . . . . . . . . . . . . . . . . Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enter this amount on Form 1040A, line 30, or include on Form 1040, line 53 (check box c and enter "Sch R" on the line next to that box) . . . . . . . . . . . . . . . . .

Schedule R (Form 1040A or 1040) 2011

Publication 524 (2011)

Page 11

How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help. Free help with your return. Free help in preparing your return is available nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, visit IRS.gov or call 1-800-906-9887 or 1-800-829-1040. As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARPs website at www.aarp.org/money/taxaide. For more information on these programs, go to IRS.gov and enter keyword VITA in the upper right-hand corner. Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:

Sign up to receive local and national tax news by

email.

Get information on starting and operating a small

business.

Phone. Many services are available by phone.

Ordering forms, instructions, and publications. Call

1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days. questions at 1-800-829-1040.

Asking tax questions. Call the IRS with your tax Solving problems. You can get face-to-face help
solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.

TTY/TDD equipment. If you have access to TTY/ TeleTax topics. Call 1-800-829-4477 to listen to

Check the status of your 2011 refund. Go to IRS.gov

and click on Wheres My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. preparation and e-file services available free to eligible taxpayers. tions, and publications.

pre-recorded messages covering various tax topics. your refund on the new IRS phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools. To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. prior-year refund or amended return refund, call 1-800-829-1040.

Refund information. You can check the status of

E-file your return. Find out about commercial tax

Download forms, including talking tax forms, instruc

Order IRS products online. Research your tax questions online. Search publications online by topic or keyword. Use the online Internal Revenue Code, regulations, or other official guidance. the last few years.

View Internal Revenue Bulletins (IRBs) published in Figure your withholding allowances using the with Determine if Form 6251 must be filed by using our
holding calculator online at www.irs.gov/individuals. Alternative Minimum Tax (AMT) Assistant available online at www.irs.gov/individuals

Other refund information. To check the status of a

Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a Publication 524 (2011)

Page 12

second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call. Walk-in. Many products and services are available on a walk-in basis.

TAS can help if you cant resolve your problem with the IRS and:

Your problem is causing financial difficulties for you,

your family, or your business. threat of adverse action.

You face (or your business is facing) an immediate You have tried repeatedly to contact the IRS but no
one has responded, or the IRS has not responded to you by the date promised.

Products. You can walk in to many post offices,

libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

Services. You can walk in to your local Taxpayer

If you qualify for our help, well do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free. As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at www. TaxpayerAdvocate.irs.gov can help you understand these rights. If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778. TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www.irs.gov/advocate. Low Income Taxpayer Clinics (LITCs). Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page on www.irs.gov/ advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office. Free tax services. Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication. Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you havent been able to solve on your own. Remember, the worst thing you can do is nothing at all.

Publication 524 (2011)

Page 13

DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:

Current-year forms, instructions, and publications. Prior-year forms, instructions, and publications. Tax Map: an electronic research tool and finding aid. Tax law frequently asked questions. Tax Topics from the IRS telephone response system.

Fill-in, print, and save features for most tax forms. Internal Revenue Bulletins. Toll-free and email technical support. Two releases during the year. The first release will ship the beginning of January 2012. The final release will ship the beginning of March 2012.

Internal Revenue CodeTitle 26 of the U.S. Code. Links to other Internet based Tax Research materials.

Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).

Page 14

Publication 524 (2011)

Tax Publications for Individual Taxpayers

General Guides 1 17 334 509 910 3 54 225 463 501 502 503 504 505 514 516 517 519 521 523 524 525 526 527 529 530 Your Rights as a Taxpayer Your Federal Income Tax For Individuals Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) Tax Calendars for 2012 IRS Guide to Free Tax Services Armed Forces Tax Guide Tax Guide for U.S. Citizens and Resident Aliens Abroad Farmers Tax Guide Travel, Entertainment, Gift, and Car Expenses Exemptions, Standard Deduction, and Filing Information Medical and Dental Expenses (Including the Health Coverage Tax Credit) Child and Dependent Care Expenses Divorced or Separated Individuals Tax Withholding and Estimated Tax Foreign Tax Credit for Individuals U.S. Government Civilian Employees Stationed Abroad Social Security and Other Information for Members of the Clergy and Religious Workers U.S. Tax Guide for Aliens Moving Expenses Selling Your Home Credit for the Elderly or the Disabled Taxable and Nontaxable Income Charitable Contributions Residential Rental Property (Including Rental of Vacation Homes) Miscellaneous Deductions Tax Information for Homeowners 531 535 536 537 541 544 547 550 551 554 555 556 559 561 570 571

See How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail.
908 915 925 926 929 936 946 947 950 969 970 971 972 1542 1544 1546 Bankruptcy Tax Guide Social Security and Equivalent Railroad Retirement Benefits Passive Activity and At-Risk Rules Household Employers Tax Guide For Wages Paid in 2012 Tax Rules for Children and Dependents Home Mortgage Interest Deduction How To Depreciate Property Practice Before the IRS and Power of Attorney Introduction to Estate and Gift Taxes Health Savings Accounts and Other Tax-Favored Health Plans Tax Benefits for Education Innocent Spouse Relief Child Tax Credit Per Diem Rates (For Travel Within the Continental United States) Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) Taxpayer Advocate Service Your Voice at the IRS

Specialized Publications

575 584 587 590 594 596 721 901 907

Reporting Tip Income Business Expenses Net Operating Losses (NOLs) for Individuals, Estates, and Trusts Installment Sales Partnerships Sales and Other Dispositions of Assets Casualties, Disasters, and Thefts Investment Income and Expenses (Including Capital Gains and Losses) Basis of Assets Tax Guide for Seniors Community Property Examination of Returns, Appeal Rights, and Claims for Refund Survivors, Executors, and Administrators Determining the Value of Donated Property Tax Guide for Individuals With Income From U.S. Possessions Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations Pension and Annuity Income Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) Business Use of Your Home (Including Use by Daycare Providers) Individual Retirement Arrangements (IRAs) The IRS Collection Process Earned Income Credit (EIC) Tax Guide to U.S. Civil Service Retirement Benefits U.S. Tax Treaties Tax Highlights for Persons with Disabilities

Spanish Language Publications Derechos del Contribuyente El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Perdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Credito por Ingreso del Trabajo 850(EN/ English-Spanish Glossary of Words and SP) Phrases Used in Publications Issued by the Internal Revenue Service 1544 Informe de Pagos en Efectivo en Exceso (SP) de $10,000 (Recibidos en una Ocupacion o Negocio) 1SP 17(SP)

Commonly Used Tax Forms

Form Number and Title 1040 Sch A Sch B Sch C Sch C-EZ Sch D Sch E Sch EIC Sch F Sch H Sch J Sch R Sch SE 1040A Sch B 1040EZ 1040-ES 1040X 2106 2106-EZ 2210

See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.
2441 2848 2848(SP) 3903 4562 4868 4868(SP) 4952 5329 6251 8283 8582 8606 8812 8822 8829 8863 8949 9465 9465(SP) Child and Dependent Care Expenses Power of Attorney and Declaration of Representative Poder Legal y Declaracion del Representante Moving Expenses Depreciation and Amortization Application for Automatic Extension of Time To File U.S. Individual Income Tax Return Solicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos Investment Interest Expense Deduction Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Alternative Minimum Tax Individuals Noncash Charitable Contributions Passive Activity Loss Limitations Nondeductible IRAs Additional Child Tax Credit Change of Address Expenses for Business Use of Your Home Education Credits (American Opportunity, and Lifetime Learning Credits) Sales and Other Dispositions of Capital Assets Installment Agreement Request Solicitud para un Plan de Pagos a Plazos

U.S. Individual Income Tax Return Itemized Deductions Interest and Ordinary Dividends Profit or Loss From Business Net Profit From Business Capital Gains and Losses Supplemental Income and Loss Earned Income Credit Profit or Loss From Farming Household Employment Taxes Income Averaging for Farmers and Fishermen Credit for the Elderly or the Disabled Self-Employment Tax U.S. Individual Income Tax Return Interest and Ordinary Dividends Income Tax Return for Single and Joint Filers With No Dependents Estimated Tax for Individuals Amended U.S. Individual Income Tax Return Employee Business Expenses Unreimbursed Employee Business Expenses Underpayment of Estimated Tax by Individuals, Estates, and Trusts

Publication 524 (2011)

Page 15

Index A

To help us develop a more useful index, please let us know if you have ideas for index entries. See Comments and Suggestions in the Introduction for the ways you can reach us.

Free tax services . . . . . . . . . . . . . . . . 12

Adjusted gross income (AGI): Income limits for . . . . . . . . . . . . . . . . . 5 Age: Age 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Mandatory retirement age . . . . . . . 5 Assistance (See Tax help)

H
Head of household . . . . . . . . . . . . . . . 2 Help (See Tax help)

Public Health Service: Pension, annuity, or disability benefit from . . . . . . . . . . . . . . . . . . . 7 Publications (See Tax help)

Q
Qualified individual . . . . . . . . . . . . . . . 2 Age 65 or older . . . . . . . . . . . . . . . . . . 2 Under age 65 and retired on permanent and total disability . . . . . . . . . . . . . . . . . . . . . 2, 3

I
Income limits . . . . . . . . . . . . . . . . . . . . . 5 Initial amounts for persons under age 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

C
Citizenship requirement . . . . . . . . . . 2 Credit figured by IRS . . . . . . . . . . . . . 5 Credit figured for you . . . . . . . . . . . . 5

J
Joint returns . . . . . . . . . . . . . . . . . . . . . . 2

R
Residence requirement . . . . . . . . . . . 2

D
Disability benefits: Nontaxable by law . . . . . . . . . . . . . . . 7 Disability income . . . . . . . . . . . . . . . . . 5 Disability, permanent and total disability . . . . . . . . . . . . . . . . . . . . . . 2, 3

L
Limit on credit . . . . . . . . . . . . . . . . . . . . 7 Lump-sum payments: Accrued annual leave . . . . . . . . . . . . 5 Death benefits paid to surviving spouse or child . . . . . . . . . . . . . . . . 7

S
Schedule R . . . . . . . . . . . . . . . 5, 6, 9, 10 Sheltered employment . . . . . . . . . . . 5 Social security payments . . . . . . . . 7 Substantial gainful activity . . . . . . . 3

E
Eligibility for credit . . . . . . . . . . . . . . . 2 Employers accident or health plans or pension plans: Disability income from . . . . . . . . . . . 5 Excess adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . 7

M
Mandatory retirement age . . . . . . . . Married taxpayers . . . . . . . . . . . . . . . . Mentally incompetent persons: Sheltered employment for . . . . . . . Missing children: Photographs of . . . . . . . . . . . . . . . . . . More information (See Tax help) 5 2 5 1

T
Tables and figures: Figure A, Qualified individual determination . . . . . . . . . . . . . . . . . . 3 Figure B, Income limits . . . . . . . . . . 3 Table 1, Initial amounts . . . . . . . . . . 6 Tax help . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Taxpayer Advocate . . . . . . . . . . . . . . 13 TTY/TDD information . . . . . . . . . . . . 12

F
Figuring the credit yourself . . . . . . 6 Determine excess AGI . . . . . . . . . . . 7 Determine initial amount . . . . . . . . . 6 Determine the credit . . . . . . . . . . . . . 7 Determine the total of steps 2 and 3 .............................. 7 Total certain nontaxable pensions and benefits . . . . . . . . . . . . . . . . . . . 6 Foreign military service: Pension, annuity, or disability benefit from . . . . . . . . . . . . . . . . . . . 7 Foreign Service: Pension, annuity, or disability benefit from . . . . . . . . . . . . . . . . . . . 7 Form RRB-1099: Payments by Railroad Retirement Board . . . . . . . . . . . . . . . . . . . . . . . . . 7 Form SSA-1099: Social security benefit statement . . . . . . . . . . . . . . . . . . . . . 7

N
National Oceanic and Atmospheric Administration: Pension, annuity, or disability benefit from . . . . . . . . . . . . . . . . . . . 7 Nonresident aliens . . . . . . . . . . . . . . . 2 Nontaxable payments . . . . . . . . . . . . 7

U
U.S. citizens and resident aliens . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

V
VA Form 21-0172: Certification of permanent and total disability . . . . . . . . . . . . . . . . . . . . . . . 5 Veterans: Certification by VA of permanent and total disability . . . . . . . . . . . . . 5 Exclusion of nontaxable pension or annuity payment or disability benefits . . . . . . . . . . . . . . . . . . . . . . . . 7

O
Out of work . . . . . . . . . . . . . . . . . . . . . . . 3

P
Pension or annuity payments: Nontaxable by law . . . . . . . . . . . . . . . 7 Permanent and total disability . . . . . . . . . . . . . . . . . . . . . . 2, 3 Physician certification . . . . . . . . . . 3, 5

Page 16

Publication 524 (2011)