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Internal Revenue Service

Publication 524

Cat. No. 15046S

Credit for

the Elderly or

the Disabled

For use in preparing

2023 Returns

Contents

Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Are You Eligible for the Credit? . . . . . . . . . . . . . . . 2

Qualified Individual . . . . . . . . . . . . . . . . . . . . . . . 2

Income Limits . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Credit Figured for You . . . . . . . . . . . . . . . . . . . . . . 5

Figuring the Credit Yourself . . . . . . . . . . . . . . . . . . 5

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . . 8

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Reminders

Future developments. For the latest information about

developments related to Pub. 524, such as legislation

enacted after it was published, go to IRS.gov/Pub524.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for

Missing & Exploited Children® (NCMEC). 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 800-THE-LOST (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:

• You are age 65 or older at the end of 2023, or

• You retired on permanent and total disability and have

taxable disability income.

Get forms and other information faster and easier at:

• IRS.gov (English)

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Dec 19, 2023

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Comments and suggestions. We welcome your comments about this publication and suggestions for future

editions.

You can send us comments through IRS.gov/

FormComments. Or, you can write to the Internal Revenue

Service, Tax Forms and Publications, 1111 Constitution

Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will

consider your comments and suggestions as we revise

our tax forms, instructions, and publications. Don’t send

tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have

a tax question not answered by this publication or the How

To Get Tax Help section at the end of this publication, go

to the IRS Interactive Tax Assistant page at IRS.gov/

Help/ITA where you can find topics by using the search

feature or viewing the categories listed.

Getting tax forms, instructions, and publications.

Go to IRS.gov/Forms to download current and prior-year

forms, instructions, and publications.

Ordering tax forms, instructions, and publications.

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order

prior-year forms and instructions. The IRS will process

your order for forms and publications as soon as possible.

Don’t resubmit requests you’ve already sent us. You can

get forms and publications faster online.

Useful Items

You may want to see:

Publication

554 Tax Guide for Seniors

Form (and Instructions)

Form 1040-SR U.S. Tax Return for Seniors

Form 1040-SR

Schedule R (Form 1040) Credit for the Elderly or

the Disabled

Schedule R (Form 1040)

See How To Get Tax Help, near the end of this publication,

for information about getting this publication and these

forms.

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.

• You are a qualified individual.

• Your income isn't more than certain limits.

You can use Figure A and Table 1 as guides to see if

you are eligible for the credit. Use Figure A first to see if

you are a qualified individual. If you are, go to Table 1 to

make sure your income isn't too high to take the credit.

You can take the credit only if you file Form 1040

TIP or 1040-SR. You can't take the credit if you file

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 2023.

2. You were under age 65 at the end of 2023 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 2023.

c. On January 1, 2023, 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, 1959, you are considered to be age 65 at the

end of 2023.

Death of taxpayer. If you are preparing a return for

someone who died in 2023, consider the taxpayer to be

age 65 at the end of 2023 if they were age 65 or older at

the time of death.

Note. A person is considered to reach age 65 on the

day before their 65th birthday. For example, if the taxpayer

was born on February 14, 1958, and died on February 13,

2023, the taxpayer is considered age 65 at the time of

death. However, if the taxpayer died on February 12,

2023, the taxpayer isn't considered age 65 at the time of

death or at the end of 2023.

U.S. Citizen or Resident Alien

554

Form 1040-NR.

Qualified Individual

You must be a U.S. citizen or resident alien (or be treated

as a resident alien) to take the credit. Generally, you can't

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 Pub.

519.

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 lived apart at all times

Publication 524 (2023)

Figure A. Are You a Qualified Individual?

Did you live with your

spouse at any time

during the tax year?1

Yes

Are you filing a joint

return with your spouse?

Yes

Were you married at the end of the tax year?

Yes

Are you a U.S. citizen or resident alien?2

Yes

You aren’t a qualified

individual and can’t

take the credit for

the elderly or the

disabled.

Start Here

Were you 65 or older at the end of

the tax 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

Table 1.

Are you retired on permanent and

total disability?

Yes

Yes Did you reach mandatory retirement

age before the tax year? 3

Did you receive taxable disability

benefits during the tax year?

Yes

However, you may be able to claim this credit even if you lived with your spouse during the first 6 months of the tax year, as long as 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.

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.

during the tax year, you can file either a joint return or separate returns and still take the credit.

rents. See Children of divorced or separated parents

(or parents who live apart) in Pub. 501.

Head of household. You can file as head of household

and qualify to take the credit, even if your spouse lived

with you during the first 6 months of the year, if you meet

all the following tests.

For more information, see the Instructions for Form 1040

(and 1040-SR) or Pub. 501.

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 didn't live in your home at any time during the last 6 months of the tax year and the absence

wasn't temporary. See Temporary absences under

Head of Household in Pub. 501.

Under Age 65

If you are under age 65 at the end of 2023, 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

• You retired on disability before the close of the tax

4. Your home was the main home of your child, your

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.

Even if you don't retire formally, you may be considered

retired on disability when you have stopped working because of your disability.

5. The child is your dependent, or would be your dependent except that the noncustodial parent is entitled to claim the child as their dependent under the

special rule for children of divorced or separated pa-

If you retired on disability before 1977, and weren't 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.

Publication 524 (2023)

year.

You are considered to be under age 65 at the end

wasn't substantial because Cameron’s duties were nonproductive. These facts don't, by themselves, show that

Cameron is able to engage in substantial gainful activity.

Permanent and total disability. You have a permanent

and total disability if you can't 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

months or more, or that the condition can be expected to

result in death. See Physician's statement, later.

Example 4. Dean, who retired on disability from a job

as a bookkeeper, lives with their sister who manages several motel units. Dean helps their sister for 1 or 2 hours a

day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Dean

can select the time of day when they feel most fit to work.

Work of this nature, performed off and on during the day at

Dean's convenience, isn't activity of a “substantial and

gainful” nature even if Dean is paid for the work. The performance of these duties doesn't, of itself, show that Dean

is able to engage in substantial gainful activity.

TIP of 2023 if you were born after January 1, 1959.

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 employer's convenience) in a

competitive work situation for at least the minimum wage

conclusively shows that you are able to engage in substantial gainful activity.

Note. Information on minimum wage rates is available

at DOL.gov/general/topic/wages/minimumwage.

Substantial gainful activity isn't work you do to take care

of yourself or your home. It isn't unpaid work on hobbies,

institutional therapy or training, school attendance, clubs,

social programs, and similar activities. However, the nature of the work you perform may show that you are able

to engage in substantial gainful activity.

The fact that you haven't worked or have been unemployed for some time isn't, of itself, conclusive evidence

that you can't engage in substantial gainful activity.

The following examples illustrate the tests of substantial

gainful activity.

Example 1. Alex, a sales clerk, is retired on disability.

Alex is 53 years old and now works as a full-time babysitter for the minimum wage. Although different work is performed, Alex is able to do the duties of the new job in a

full-time competitive work situation for the minimum wage.

The credit can’t be taken because Alex is able to engage

in substantial gainful activity.

Example 2. Blake, a bookkeeper, is retired on disability. Blake is 59 years old and now drives a truck for a charitable organization. Blake is allowed to set their own hours

and isn't paid. Duties of this nature are generally performed for pay or profit. Blake works 10 hours some

weeks, and some weeks 40 hours. Over the year, Blake

averages 20 hours a week. The kind of work and the average hours per week conclusively show that Blake is able

to engage in substantial gainful activity. This is true even

though Blake isn't paid and sets their own hours. Blake

can't take the credit.

Example 3. Cameron, who retired on disability, took a

job with a former employer on a trial basis. The purpose of

the job was to see if Cameron could do the work. The trial

period lasted for 6 months during which Cameron was

paid the minimum wage. Because of Cameron's disability,

only light duties of a nonproductive “make-work” nature

were assigned. The activity was gainful because Cameron

was paid at least the minimum wage. But the activity

Sheltered employment. Certain work offered at qualified locations to physically or mentally impaired persons is

considered sheltered employment. These qualified locations include work centers that are certified by the Department of Labor (formerly referred to as “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 doesn't

look for sheltered employment if they can get other employment. The fact that one has accepted sheltered employment isn't proof of the person's ability to engage in

substantial gainful activity.

Physician's statement. If you are under age 65, you

must have your physician complete a statement certifying

that you had a permanent and total disability on the date

you retired. You can use the statement in the Instructions

for Schedule R.

You don't have to file this statement with your return, but

you must keep it for your records.

Veterans. If the U.S. Department of Veterans Affairs

(VA) certifies that you have a permanent and total disability, you can substitute VA Form 21-0172, Certification of

Permanent and Total Disability, for the physician's 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.

Physician's statement obtained in earlier year. If

you got a physician's statement in an earlier year and, due

to your continued disabled condition, you were unable to

engage in any substantial gainful activity during 2023, you

may not need to get another physician's statement for

2023. For a detailed explanation of the conditions you

must meet, see the instructions for Schedule R, Part II. 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.

Publication 524 (2023)

Table 1. Income Limits

THEN, even if you qualify (see Figure A), you CAN'T take the credit if...

Your adjusted gross income (AGI)* is equal to

or more than...

OR the total of your nontaxable social security

and other nontaxable pension(s), annuities, or

disability income is equal to or more than...

single, head of household, or

qualifying surviving spouse

$17,500

$5,000

married filing jointly and only one

spouse qualifies in Figure A

$20,000

$5,000

married filing jointly and both

spouses qualify in Figure A

$25,000

$7,500

married filing separately and you

lived apart from your spouse for all

of 2023

$12,500

$3,750

IF your filing status is...

* AGI is the amount on Form 1040 or 1040-SR, line 11.

Disability income must meet both of the following requirements.

1. It must be paid under your employer's accident or

health plan or pension plan.

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.

Payments that aren't disability income. Any payment you receive from a plan that doesn't provide for disability retirement isn't disability income. Any lump-sum payment for accrued annual leave that you receive when you

retire on disability is a salary payment and isn't disability

income.

For purposes of the credit for the elderly or the disabled, disability income doesn't 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 Table 1.

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.

If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than

CAUTION the income limits, you can't take the credit.

Credit Figured for You

You can figure the credit yourself or the IRS will figure it for

you. If you want to figure the credit yourself, skip this section and follow the instructions in Figuring the Credit Yourself, later.

If you can take the credit and you want the IRS to figure

the credit for you, check the appropriate box in Part I of

Schedule R and fill in Part II and lines 11 and 13 of Part III,

if they apply to you. Then, on Schedule 3 (Form 1040),

line 6d, enter “CFE” on the line next to that box. Attach

Schedule R to your return.

Figuring the Credit Yourself

To figure the credit yourself, first check the box in Part I of

Schedule R that applies to you. Only check one box in

Part I. If you check box 2, 4, 5, 6, or 9 in Part I, also complete Part II of Schedule R.

Next, figure the amount of your credit using Part III of

Schedule R. Steps 1 through 5 in this section can help you

figure this amount.

Finally, report the amount from line 22 of Schedule R on

Schedule 3 (Form 1040), line 6d. Attach Schedule R to

your return.

There are five steps in Part III to determine the

amount of your credit.

1. Determine your initial amount (lines 10–12).

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

14–17).

4. Determine the total of Steps 2 and 3 (line 18).

Publication 524 (2023)

Table 2. Initial Amounts

THEN enter on line 10 of

Schedule R...

IF your filing status is...

single, head of household, or qualifying surviving spouse and, by the end of 2023, you were:

• 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• under 65 and retired on permanent and total disability1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

married filing a joint return and by the end of 2023:

• 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

married filing a separate return and you didn't live with your spouse at any time during the year

and, by the end of 2023, you were:

• 65 or older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• under 65 and retired on permanent and total disability1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$5,000

$7,500

$5,000

$7,500

$5,000

$3,750

Amount can't be more than the taxable disability income.

Amount can't be more than your combined taxable disability income.

Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500.

5. Determine your credit (lines 19–22).

These steps are discussed in more detail next.

Step 1. Determine Initial Amount

To figure the credit, you must first determine your initial

amount using lines 10 through 12. Your initial amount depends on your filing status and, if you are under age 65,

the amount of your taxable disability income. Table 2

shows the initial amount for each filing status. The initial

amount for qualified individuals under age 65 may be less

than the amount shown for a filing status; see Initial

amounts for persons under age 65 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 the initial amount

you determined in Step 1 by these payments.

Enter these nontaxable payments on line 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

TIP Form 1040 to help you determine if any of your so-

Initial amounts for persons under age 65. If you are a

qualified individual under age 65, your initial amount can't

be more than your taxable disability income. Your initial

amount will be the lesser of the initial amount shown on

Table 2 for your filing status or your taxable disability income.

cial security benefits (or equivalent railroad retirement benefits) are taxable.

Special rules for joint returns. If you file a joint return

and both you and your spouse are qualified individuals,

the initial amount you report for yourself and your spouse

on Schedule R will depend on whether only one of you is

(or both of you are) under age 65.

If only one of you is under age 65, your initial amount

can't be more than $5,000 plus the taxable disability income of the spouse who is under age 65.

If both you and your spouse are under age 65, the initial

amount for you and your spouse can't be more than your

combined taxable disability income.

taxable 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. (Don't include a lump-sum death benefit payment you may receive as a surviving spouse, or

a surviving child's insurance benefit payments you

may receive as a guardian.)

Include the following nontaxable payments in the

amounts you enter on line 13a or 13b.

• Nontaxable social security payments. This is the non-

• Nontaxable railroad retirement pension payments

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.

• Nontaxable pension or annuity payments or disability

benefits that are paid under a law administered by the

VA. Don't include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces

Publication 524 (2023)

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.

• Pension or annuity payments or disability benefits that

are excluded from income under any provision of federal law other than the Internal Revenue Code. Don't

include amounts that are a return of your cost of a

pension or annuity. These amounts don't reduce your

initial amount.

Example applying the 5-step process

(Line references (shown in parentheses) are

to Schedule R)

Amount

Initial amount (line 12) . . . . . . . . . . . . . . . . . . . .

$5,000

Total nontaxable social security

and other nontaxable

$3,200

pensions (line 13c) . . . . . . . . . . . . . . .

Excess adjusted gross income

$2,315

($14,630 − $10,000) ÷ 2 (line 17) . . . . . . .

Add (2) and (3) (line 18) . . . . . . . . . . . . . . . . . . .

$5,515

Subtract (4) from (1) (line 12 – line 18 = line 19)

(Don't enter less than -0-.) . . . . . . . . . . . . . . . . . .

$ -0-

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.

You can't take the credit because your nontaxable social security plus your excess adjusted gross income is

more than your initial amount.

Step 3. Determine Excess Adjusted

Gross Income

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.

You must also reduce the initial amount you determined in

Step 1 by your excess adjusted gross income. Figure your

excess adjusted gross income on lines 14 through 17.

You figure your excess adjusted gross income as follows.

1. Subtract from your adjusted gross income (Form 1040

or 1040-SR, line 11) the following amount shown for

your filing status.

a. $7,500 if you are single, head of household, or

qualifying surviving spouse.

b. $10,000 if you are married filing jointly.

c. $5,000 if you are married filing separately and you

and your spouse didn't live in the same household

at any time during the tax year.

2. Divide the result of (1) by 2.

Examples

The following examples illustrate the credit for the elderly

or the disabled. The initial amounts are taken from Table 2.

Example 1. Jesse is 58 years old, single, and files

Form 1040. In 2021, Jesse retired on permanent and total

disability, and is still permanently and totally disabled.

Jesse got the required physician's statement in 2021 and

kept it with their personal tax records. The physician

signed on line B of the statement. This year, Jesse checks

the box in Schedule R, Part II. Jesse doesn't need to get

another statement for 2023.

Jesse received the following income for the year.

Nontaxable social security . . . . . . . . . . . . . . . . . . . .

Interest (taxable) . . . . . . . . . . . . . . . . . . . . . . . . . .

Taxable disability pension . . . . . . . . . . . . . . . . . . . .

$700

$100

$14,200

Step 4. Determine the Total of

Steps 2 and 3

Jesse's adjusted gross income is $14,300 ($14,200 +

$100). Jesse figures the credit on Schedule R as follows.

Initial amount based on filing status . . . . . . . . . . .

$5,000

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).

Taxable disability pension . . . . . . . . . . . . . . . .

$14,200

Initial amount (smaller of line 1 or line 2) . . . . . . .

$5,000

Nontaxable social security

benefits . . . . . . . . . . . . . . . . . . . . .

$700

Subtract the amount determined in Step 4 (line 18) from

the initial amount determined in Step 1 (line 12), and multiply the result by 15% (0.15).

Excess adjusted gross income

($14,300 − $7,500) ÷ 2 . . . . . . . . . . . .

$3,400

Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . .

$4,100

In certain cases, the amount of your credit may be limited. See Limit on credit, later.

Subtract line 6 from line 3

(Don't enter less than -0-.) . . . . . . . . . . . . . . . .

$900

Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . . .

$135

Enter the amount from the

Credit Limit Worksheet—Line 21 in the

Instructions for Schedule R . . . . . . . . . . . . . . . .

$46

10. Credit (Enter the smaller of

line 8 or line 9.) . . . . . . . . . . . . . . . . . . . . . . .

$46

Step 5. Determine Your Credit

Example. You are 66 years old and your spouse is 64.

Your spouse isn't 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.

Publication 524 (2023)

Jesse uses Schedule R to figure the credit for the elderly or disabled. Because Jesse can claim the credit,

Jesse enters $46 on Schedule 3 (Form 1040), line 6d, and

attaches a completed Schedule R to Form 1040. For more

information on how to complete the Schedule R and obtain a physician’s statement, see the Instructions for

Schedule R.

Example 2. Riley is 53 and their spouse, Parker, is 49.

Riley had a stroke 3 years ago and retired on permanent

and total disability. Riley is still permanently and totally disabled because of the stroke. In November, Parker was injured in an accident at work and retired on permanent and

total disability.

Riley received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,400. Parker earned $19,750 from their job and

received a taxable disability pension of $1,700. Their joint

return on Form 1040 shows adjusted gross income of

$27,850 ($6,400 + $19,750 + $1,700). Their filing status is

married filing jointly. They don't itemize deductions. They

don't have any amounts that would increase their standard

deduction.

Parker's doctor completed the physician's statement in

the Instructions for Schedule R. Parker isn't required to include the statement with their return, but Parker must keep

it for their records.

Riley got a physician's statement for the year Riley had

the stroke. Riley’s doctor had signed on line B of that

physician's statement to certify that Riley had a permanent

and total disability. Riley has kept the physician's statement with their tax records. Riley checks the box on

Schedule R, Part II, and will write Riley in the space above

the box on line 2.

Riley and Parker use Schedule R to figure their credit

for the elderly or disabled. They are ineligible for the credit

because their initial amount is less than zero. They can’t

take the credit because their nontaxable social security

plus their excess adjusted gross income is more than their

initial amount.

Riley and Parker made that determination on Schedule R as follows.

Initial amount based on filing status . . . . . . . . . . .

$7,500

Taxable disability pension . . . . . . . . . . . . . . . .

$8,100

Initial amount (smaller of line 1 or line 2) . . . . . . .

$7,500

Nontaxable social security

benefits . . . . . . . . . . . . . . . . . . . . .

$2,000

Excess adjusted gross income

($27,850 − $10,000) ÷ 2 . . . . . . . . . . .

$8,925

Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . .

$10,925

Subtract line 6 from line 3

(Don't enter less than -0-.) . . . . . . . . . . . . . . . .

($3,425)

Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . . .

N/A

Enter the amount from the

Credit Limit Worksheet—Line 21 in the

Instructions for Schedule R . . . . . . . . . . . . . . . .

N/A

10. Credit (Enter the smaller of

line 8 or line 9.) . . . . . . . . . . . . . . . . . . . . . . .

N/A

The amount on line 3–$7,500–is less than the amount

on line 6–$10,925. Subtracting $10,925 from $7,500 produces a negative amount. As a result, Riley and Parker

may not claim the credit.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications,

forms, or instructions, go to IRS.gov to find resources that

can help you right away.

Preparing and filing your tax return. After receiving all

your wage and earnings statements (Forms W-2, W-2G,

1099-R, 1099-MISC, 1099-NEC, etc.); unemployment

compensation statements (by mail or in a digital format) or

other government payment statements (Form 1099-G);

and interest, dividend, and retirement statements from

banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you

qualify for free tax preparation, or hire a tax professional to

prepare your return.

Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

• Free File. This program lets you prepare and file your

federal individual income tax return for free using software or Free File Fillable Forms. However, state tax

preparation may not be available through Free File. Go

to IRS.gov/FreeFile to see if you qualify for free online

federal tax preparation, e-filing, and direct deposit or

payment options.

• VITA. The Volunteer Income Tax Assistance (VITA)

program offers free tax help to people with

low-to-moderate incomes, persons with disabilities,

and limited-English-speaking taxpayers who need

help preparing their own tax returns. Go to IRS.gov/

VITA, download the free IRS2Go app, or call

800-906-9887 for information on free tax return preparation.

• TCE. The Tax Counseling for the Elderly (TCE) pro-

gram offers free tax help for all taxpayers, particularly

those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

Go to IRS.gov/TCE or download the free IRS2Go app

for information on free tax return preparation.

• MilTax. Members of the U.S. Armed Forces and quali-

fied veterans may use MilTax, a free tax service offered by the Department of Defense through Military

OneSource. For more information, go to

MilitaryOneSource (MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable Forms, which can

be completed online and then e-filed regardless of income.

Publication 524 (2023)

Using online tools to help prepare your return. Go to

IRS.gov/Tools for the following.

• The Earned Income Tax Credit Assistant (IRS.gov/

EITCAssistant) determines if you’re eligible for the

earned income credit (EIC).

• The Online EIN Application (IRS.gov/EIN) helps you

get an employer identification number (EIN) at no

cost.

• The Tax Withholding Estimator (IRS.gov/W4App)

makes it easier for you to estimate the federal income

tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

• The First-Time Homebuyer Credit Account Look-up

(IRS.gov/HomeBuyer) tool provides information on

your repayments and account balance.

• The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you

itemize deductions on Schedule A (Form 1040).

Getting answers to your tax questions. On

IRS.gov, you can get up-to-date information on

current events and changes in tax law.

• IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

• IRS.gov/ITA: The Interactive Tax Assistant, a tool that

will ask you questions and, based on your input, provide answers on a number of tax topics.

• IRS.gov/Forms: Find forms, instructions, and publica-

tions. You will find details on the most recent tax

changes and interactive links to help you find answers

to your questions.

• You may also be able to access tax information in your

e-filing software.

Need someone to prepare your tax return? There are

various types of tax return preparers, including enrolled

agents, certified public accountants (CPAs), accountants,

and many others who don’t have professional credentials.

If you choose to have someone prepare your tax return,

choose that preparer wisely. A paid tax preparer is:

• Primarily responsible for the overall substantive accuracy of your return,

• Required to sign the return, and

• Required to include their preparer tax identification

Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure

W-2 filing options to CPAs, accountants, enrolled agents,

and individuals who process Form W-2, Wage and Tax

Statement, and Form W-2c, Corrected Wage and Tax

Statement.

IRS social media. Go to IRS.gov/SocialMedia to see the

various social media tools the IRS uses to share the latest

information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our

highest priority. We use these tools to share public information with you. Don’t post your social security number

(SSN) or other confidential information on social media

sites. Always protect your identity when using any social

networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English,

Spanish, and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video portal

(IRSVideos.gov) contains video and audio presentations

for individuals, small businesses, and tax professionals.

Online tax information in other languages. You can

find information on IRS.gov/MyLanguage if English isn’t

your native language.

Free Over-the-Phone Interpreter (OPI) Service. The

IRS is committed to serving taxpayers with limited-English

proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and

every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with

disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and

future accessibility products and services available in alternative media formats (for example, braille, large print,

audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or

account-related issues, go to IRS.gov/LetUsHelp.

number (PTIN).

Although the tax preparer always signs the return,

you're ultimately responsible for providing all the

CAUTION information required for the preparer to accurately

prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns

for others should have a thorough understanding of tax

matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Publication 524 (2023)

Note. Form 9000, Alternative Media Preference, or

Form 9000(SP) allows you to elect to receive certain types

of written correspondence in the following formats.

• Standard Print.

• Large Print.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief to review the

available disaster tax relief.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to

IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook

format. Download and view most tax publications and instructions (including the Instructions for Form 1040) on

mobile devices as eBooks at IRS.gov/eBooks.

IRS eBooks have been tested using Apple's iBooks for

iPad. Our eBooks haven’t been tested on other dedicated

eBook readers, and eBook functionality may not operate

as intended.

Access your online account (individual taxpayers

only). Go to IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe and a breakdown by tax

year.

• See payment plan details or apply for a new payment

plan.

• Make a payment or view 5 years of payment history

and any pending or scheduled payments.

• Access your tax records, including key data from your

most recent tax return, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax professionals.

• View your address on file or manage your communication preferences.

Get a transcript of your return. With an online account,

you can access a variety of information to help you during

the filing season. You can get a transcript, review your

most recently filed tax return, and get your adjusted gross

income. Create or access your online account at IRS.gov/

Account.

Tax Pro Account. This tool lets your tax professional

submit an authorization request to access your individual

taxpayer IRS online account. For more information, go to

IRS.gov/TaxProAccount.

Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit,

which securely and electronically transfers your refund directly into your financial account. Direct deposit also

avoids the possibility that your check could be lost, stolen,

destroyed, or returned undeliverable to the IRS. Eight in

10 taxpayers use direct deposit to receive their refunds. If

you don’t have a bank account, go to IRS.gov/

DirectDeposit for more information on where to find a bank

or credit union that can open an account online.

Reporting and resolving your tax-related identity

theft issues.

• Tax-related identity theft happens when someone

steals your personal information to commit tax fraud.

Your taxes can be affected if your SSN is used to file a

fraudulent return or to claim a refund or credit.

• The IRS doesn’t initiate contact with taxpayers by

email, text messages (including shortened links), telephone calls, or social media channels to request or

verify personal or financial information. This includes

requests for personal identification numbers (PINs),

passwords, or similar information for credit cards,

banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the IRS Identity Theft

Central webpage, for information on identity theft and

data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or

stolen or you suspect you’re a victim of tax-related

identity theft, you can learn what steps you should

take.

• Get an Identity Protection PIN (IP PIN). IP PINs are

six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your

SSN. To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your refund.

• Go to IRS.gov/Refunds.

• Download the official IRS2Go app to your mobile device to check your refund status.

• Call the automated refund hotline at 800-829-1954.

The IRS can’t issue refunds before mid-February

for returns that claimed the EIC or the additional

CAUTION child tax credit (ACTC). This applies to the entire

refund, not just the portion associated with these credits.

Making a tax payment. Payments of U.S. tax must be

remitted to the IRS in U.S. dollars. Digital assets are not

accepted. Go to IRS.gov/Payments for information on how

to make a payment using any of the following options.

• IRS Direct Pay: Pay your individual tax bill or estimated

tax payment directly from your checking or savings account at no cost to you.

• Debit Card, Credit Card, or Digital Wallet: Choose an

approved payment processor to pay online or by

phone.

Publication 524 (2023)

• Electronic Funds Withdrawal: Schedule a payment

when filing your federal taxes using tax return preparation software or through a tax professional.

• Electronic Federal Tax Payment System: Best option

for businesses. Enrollment is required.

• Check or Money Order: Mail your payment to the address listed on the notice or instructions.

• Cash: You may be able to pay your taxes with cash at

a participating retail store.

• Same-Day Wire: You may be able to do same-day

wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to

ensure that the electronic payments you make online, by

phone, or from a mobile device using the IRS2Go app are

safe and secure. Paying electronically is quick, easy, and

faster than mailing in a check or money order.

What if I can’t pay now? Go to IRS.gov/Payments for

more information about your options.

• Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once

you complete the online process, you will receive immediate notification of whether your agreement has

been approved.

• Use the Offer in Compromise Pre-Qualifier to see if

you can settle your tax debt for less than the full

amount you owe. For more information on the Offer in

Compromise program, go to IRS.gov/OIC.

Filing an amended return. Go to IRS.gov/Form1040X

for information and updates.

Checking the status of your amended return. Go to

IRS.gov/WMAR to track the status of Form 1040-X amended returns.

It can take up to 3 weeks from the date you filed

your amended return for it to show up in our sysCAUTION tem, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Responding to an IRS notice or letter. You can now

upload responses to all notices and letters using the

Document Upload Tool. For notices that require additional

action, taxpayers will be redirected appropriately on

IRS.gov to take further action. To learn more about the

tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may

not immediately receive written communications in the requested language. The IRS’s commitment to LEP

Publication 524 (2023)

taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive

communications, including notices and letters, in English

until they are translated to your preferred language.

Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC.

Go to IRS.gov/LetUsHelp for the topics people ask about

most. If you still need help, TACs provide tax help when a

tax issue can’t be handled online or by phone. All TACs

now provide service by appointment, so you’ll know in advance that you can get the service you need without long

wait times. Before you visit, go to IRS.gov/TACLocator to

find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app,

under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS)

Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that

helps taxpayers and protects taxpayer rights. TAS strives

to ensure that every taxpayer is treated fairly and that you

know and understand your rights under the Taxpayer Bill

of Rights.

How Can You Learn About Your Taxpayer

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that

all taxpayers have when dealing with the IRS. Go to

TaxpayerAdvocate.IRS.gov to help you understand what

these rights mean to you and how they apply. These are

your rights. Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you can’t resolve

with the IRS. And their service is free. If you qualify for

their assistance, you will be assigned to one advocate

who will work with you throughout the process and will do

everything possible to resolve your issue. TAS can help

you if:

• Your problem is causing financial difficulty for you,

your family, or your business;

• You face (or your business is facing) an immediate

threat of adverse action; or

• You’ve tried repeatedly to contact the IRS but no one

has responded, or the IRS hasn’t responded by the

date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia,

and Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

• Download Pub. 1546, The Taxpayer Advocate Service

Is Your Voice at the IRS, available at IRS.gov/pub/irspdf/p1546.pdf;

• Call the IRS toll free at 800-TAX-FORM

(800-829-3676) to order a copy of Pub. 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect

many taxpayers. If you know of one of these broad issues,

report it to TAS at IRS.gov/SAMS. Be sure to not include

any personal taxpayer information.

Index

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level

and who need to resolve tax problems with the IRS. LITCs

can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition,

LITCs can provide information about taxpayer rights and

responsibilities in different languages for individuals who

speak English as a second language. Services are offered

for free or a small fee. For more information or to find an

LITC near you, go to the LITC page at

TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,

Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/

4134.pdf.

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.

Form RRB-1099:

Payments by Railroad Retirement

Board 6

Form SSA-1099:

Social security benefit statement 6

Adjusted gross income (AGI):

Income limits for 5

Age:

Age 65 2

Mandatory retirement age 5

Assistance (See Tax help)

Head of household 3

Citizenship requirement 2

Credit figured by IRS 5

Credit figured for you 5

Income limits 5

Initial amounts for persons under

age 65 6

Disability benefits:

Nontaxable by law 7

Disability income 4

Disability, permanent and total

disability 2, 4

Eligibility for credit 2

Employer's accident or health

plans or pension plans:

Disability income from 5

Excess adjusted gross income 7

Joint returns 2

Limit on credit 7

Lump-sum payments:

Accrued annual leave 5

Death benefits paid to surviving

spouse or child 6

Mandatory retirement age 5

Married taxpayers 2

Mentally impaired persons:

Sheltered employment for 4

Missing children:

Photographs of 1

Pension or annuity payments:

Nontaxable by law 7

Permanent and total disability 2, 4

Physician’s statement 4

Public Health Service:

Pension, annuity, or disability benefit

from 7

Publications (See Tax help)

Qualified individual 2

Age 65 or older 2

Death of taxpayer 2

Under age 65 and retired on

permanent and total disability 2,

Residence requirement 2

Schedule R 5

Sheltered employment 4

Social security payments 6

Substantial gainful activity 4

Tables and figures:

Figuring the credit yourself 5

Figure A, Qualified individual

Determine excess AGI 7

determination 3

Determine initial amount 6

Table 1, Income limits 5

Determine the credit 7

Table 2, Initial amounts 6

National Oceanic and Atmospheric

Determine the total of Steps 2 and

Tax help 8

Administration:

3 7

Pension, annuity, or disability benefit

Total certain nontaxable pensions

from 7

and benefits 6

Nonresident aliens 2

Foreign Service:

U.S. citizens and resident aliens 2

Pension, annuity, or disability benefit Nontaxable payments 6, 7

from 7

Publication 524 (2023)

VA Form 21-0172:

Certification of permanent and total

disability 4

Publication 524 (2023)

Veterans:

Certification by VA of permanent

and total disability 4

Exclusion of nontaxable pension or

annuity payment or disability

benefits 7

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.