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Formulaire 1040 Instructions pour l'annexe R

Instructions pour l'annexe R (formulaire 1040 ou 1040-SR), Crédit pour personnes âgées ou handicapées

Rév. 2023

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Department of the Treasury  
Internal Revenue Service  
2023 Instructions for Schedule R  
Use Schedule R (Form 1040) to figure the credit for the elderly or the disa-  
bled.  
Credit for the  
Elderly or the  
Disabled  
Future developments. For the latest information about developments related  
to Schedule R (Form 1040) and its instructions, such as legislation enacted af-  
ter they were published, go to IRS.gov/ScheduleR.  
Additional information. See Pub. 524 for more details.  
Nonresident Aliens  
Who Can Take the Credit  
If you were a nonresident alien at any time during 2023,  
you may be able to take the credit only if your filing sta-  
tus is married filing jointly.  
The credit is based on your filing status, age, and income.  
If you are married and filing a joint return, it is also based  
on your spouse's age and income. You may be able to  
take this credit if either of the following applies.  
Income Limits  
Disabled, later.  
1. You were age 65 or older at the end of 2023.  
2. You were under age 65 at the end of 2023 and you  
meet all of the following.  
a. You were permanently and totally disabled on the  
date you retired. If you retired before 1977, you must  
have been permanently and totally disabled on January 1,  
1976, or January 1, 1977.  
Want the IRS To Figure Your Credit?  
If you can take the credit and you want us to figure it for  
you, check the box in Part I of Schedule R (Form 1040)  
for your filing status and age. Fill in Part II and lines 11  
and 13 of Part III if they apply to you. Then, enter “CFE”  
on the dotted line next to Schedule 3 (Form 1040),  
line 6d. Be sure to attach both Schedule 3 and Schedule R  
to your return.  
b. You received taxable disability income for 2023.  
c. On January 1, 2023, you hadn't reached mandatory  
retirement age (the age when your employer's retirement  
program would have required you to retire).  
Disability Income  
For the definition of permanent and total disability, see  
Total Disability, later.  
Generally, disability income is the total amount you were  
paid under your employer's accident and health plan or  
pension plan that is included in your income as wages or  
payments instead of wages for the time you were absent  
from work because of permanent and total disability.  
However, any payment you received from a plan that  
doesn't provide for disability retirement isn't disability in-  
come.  
Age 65  
You are considered 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.  
In figuring the credit, disability income doesn't include  
any amount you received from your employer's pension  
plan after you have reached mandatory retirement age.  
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 on  
the day before their death. 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.  
For more details on disability income, see Pub. 525.  
Married Persons Filing Separate  
Returns  
If your filing status is married filing separately and you  
lived with your spouse at any time during 2023, you can't  
take the credit.  
R-1  
Jun 20, 2023  
Cat. No. 11357O  
Income Limits for the Credit for the Elderly  
or the Disabled  
Example 2. Blake, the president of XYZ Corporation,  
retired on disability because of a terminal illness. On the  
doctor's advice, Blake works part-time as a manager and  
is paid more than the minimum wage. The employer sets  
the days and hours for Blake. Although Blake's illness is  
terminal, and the work is performed part-time, the work  
is done at the employer's convenience. Blake is consid-  
ered engaged in a substantial gainful activity and can't  
take the credit.  
THEN you generally can't take the credit  
if:  
The amount on  
Form 1040 or  
1040-SR, line 11,  
IF you are . . .  
is . . .  
Or you received . . .  
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 some time during which Cameron  
was paid at a rate equal to the minimum wage. But be-  
cause of Cameron's disability, only light duties of a non-  
productive, make-work nature was given. Unless the ac-  
tivity is both substantial and gainful, Cameron isn't  
engaged in a substantial gainful activity. The activity was  
gainful because Cameron was paid at a rate at or above  
the minimum wage. However, the activity wasn't sub-  
stantial because the duties were of a nonproductive,  
make-work nature. More facts are needed to determine if  
Cameron is able to engage in a substantial gainful activi-  
ty.  
single, head of  
household, or  
qualifying surviving  
spouse  
$17,500 or more  
$5,000 or more of  
nontaxable social  
security or other  
nontaxable pensions,  
annuities, or  
disability income.  
married filing jointly  
and only one spouse  
is eligible for the  
credit  
$20,000 or more  
$25,000 or more  
$12,500 or more  
$5,000 or more of  
nontaxable social  
security or other  
nontaxable pensions,  
annuities, or  
disability income.  
married filing jointly  
and both spouses are  
eligible for the credit  
$7,500 or more of  
nontaxable social  
security or other  
nontaxable pensions,  
annuities, or  
Part II. Statement of Permanent  
and Total Disability  
If you checked box 2, 4, 5, 6, or 9 in Part I and you didn't  
file a physician's statement for 1983 or an earlier year, or  
you filed or got a statement for tax years after 1983 and  
your physician signed on line A of the statement, you  
must have your physician complete a statement certifying  
that:  
disability income.  
married filing  
$3,750 or more of  
nontaxable social  
security or other  
nontaxable pensions,  
annuities, or  
separately and you  
lived apart from your  
spouse for all of 2023  
disability income.  
You were permanently and totally disabled on the  
What Is Permanent and Total  
Disability?  
date you retired; or  
If you retired before 1977, you were permanently  
and totally disabled on January 1, 1976, or January 1,  
1977.  
A person is permanently and totally disabled if both 1  
and 2 below apply.  
1. They can't engage in any substantial gainful activi-  
ty because of a physical or mental condition.  
2. A qualified physician determines that the condition  
has lasted or can be expected to last continuously for at  
least a year or can be expected to result in death.  
You don't have to file this statement with your tax re-  
turn. But you must keep it for your records. You can use  
the physician's statement later in these instructions for  
this purpose. Your physician should show on the state-  
ment if the disability has lasted or can be expected to last  
continuously for at least a year, or if there is no reasona-  
ble probability that the disabled condition will ever im-  
prove. If you file a joint return and you checked box 5 in  
Part I, you and your spouse must each get a statement.  
Examples 1 and 2 show situations in which the indi-  
viduals are considered engaged in a substantial gainful  
activity. Example 3 shows a person who might not be  
considered engaged in a substantial gainful activity. In  
each example, the person was under age 65 at the end of  
the year.  
Example 1. Alex retired on disability as a sales clerk,  
and now works as a full-time babysitter earning mini-  
mum wage. Although different work is performed, Alex  
babysits on ordinary terms for the minimum wage. Alex  
can’t take the credit because Alex is engaged in a sub-  
stantial gainful activity.  
If you filed a physician's statement for 1983 or an ear-  
lier year, or you filed or got a statement for tax years af-  
ter 1983 and your physician signed on line B of the state-  
ment, you don't have to get another statement for 2023.  
But you must check the box on line 2 in Part II to certify  
all three of the following.  
1. You filed or got a physician's statement in an earli-  
er year.  
R-2  
     
Credit Limit Worksheet—Line 21  
Keep for Your Records  
Use this worksheet to figure your credit limit.  
1. Enter the amount from Form 1040 or 1040-SR, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2. Enter the amount from Schedule 3 (Form 1040), lines 1, 2, and 6l . . . . . . . . . . . . . . . . . . . . . . .  
3. Subtract line 2 from line 1. Enter this amount on Schedule R (Form 1040), line 21. But if  
1.  
2.  
zero or less, STOP; you can't take this credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.  
2. You were permanently and totally disabled during  
2023.  
3. You were unable to engage in any substantial gain-  
ful activity during 2023 because of your physical or men-  
tal condition.  
tered $3,000 on line 12 (the smaller of line 10 or line 11).  
The largest amount that can be used to figure the credit is  
$3,000.  
Lines 13a Through 18  
The amount on which you figure your credit can be re-  
duced if you received certain types of nontaxable pen-  
sions, annuities, or disability income. The amount can al-  
so be reduced if your adjusted gross income is over a cer-  
tain amount, depending on which box you checked in  
Part I.  
If you checked box 4, 5, or 6 in Part I, enter in the  
space above the box on line 2 in Part II the first name(s)  
of the spouse(s) for whom the box is checked.  
If the Department of Veterans Affairs (VA) certifies  
that you are permanently and totally disabled, you can  
use VA Form 21-0172 instead of the physician's state-  
ment. VA Form 21-0172 must be signed by a person au-  
thorized by the VA to do so. You can get this form from  
your local VA regional office.  
Line 13a. Enter any social security benefits (before de-  
duction of Medicare premiums) you (and your spouse if  
filing jointly) received for 2023 that aren't taxable. Also,  
enter any tier 1 railroad retirement benefits treated as so-  
cial security that aren't taxable.  
If any of your social security or equivalent railroad re-  
tirement benefits are taxable, the amount to enter on this  
line is generally the difference between the amounts en-  
tered on Form 1040 or 1040-SR, line 6a and line 6b.  
Part III. Figure Your Credit  
Line 11  
If you checked box 2, 4, 5, 6, or 9 in Part I, use the fol-  
lowing table to complete line 11.  
If your social security or equivalent railroad re-  
tirement benefits are reduced because of workers'  
!
CAUTION  
compensation benefits, treat the workers' com-  
IF you checked . . .  
THEN enter on line 11 . . .  
pensation benefits as social security benefits when com-  
pleting Schedule R (Form 1040), line 13a.  
box 6  
the total of $5,000 plus the disability  
income you reported on your tax return  
for the spouse who was under age 65.  
Line 13b. Enter the total of the following types of in-  
come that you (and your spouse if filing jointly) received  
for 2023.  
box 2, 4, or 9  
box 5  
the total amount of disability income  
you reported on your tax return.  
Veterans' pensions (but not military disability pen-  
sions).  
the total amount of disability income  
you reported on your tax return for  
both you and your spouse.  
Any other pension, annuity, or disability benefit that  
is excluded from income under any provision of federal  
law other than the Internal Revenue Code. Don't include  
amounts that are treated as a return of your cost of a pen-  
sion or annuity.  
Example 1. You are 63 and retired on permanent and to-  
tal disability in 2023. You received $4,000 of taxable dis-  
ability income and will report the income on Form 1040,  
line 1a. You are filing jointly with your spouse, who was  
age 67 in 2023, and will check box 6 in Part I. On  
line 11, you will enter $9,000 ($5,000 plus the $4,000 of  
disability income you will report on Form 1040, line 1a).  
Example 2. You checked box 2 in Part I and entered  
$5,000 on line 10. You received $3,000 of taxable disa-  
bility income, which is entered on line 11. You also en-  
Don't include on line 13b any pension, annuity, or sim-  
ilar allowance for personal injuries or sickness resulting  
from active service in the armed forces of any country, or  
in the National Oceanic and Atmospheric Administration  
or the Public Health Service. Also, don't include a disa-  
bility annuity payable under section 808 of the Foreign  
Service Act of 1980.  
R-3  
Instructions for Physician's Statement  
Taxpayer  
Physician  
If you retired after 1976, enter the date you retired in A person is permanently and totally disabled if both  
the space provided on the statement below.  
of the following apply.  
1. They can't 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.  
Physician's Statement  
Keep for Your Records  
I certify that  
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 they retired. If retired after 1976, enter the date retired:  
Physician: Sign your name on either line A or B below.  
A The disability has lasted or can be expected to  
last continuously for at least a year . . . . . . . . . . . . .  
Physician's signature  
Date  
Date  
B There is no reasonable probability that the  
disabled condition will ever improve . . . . . . . . . . .  
Physician's signature  
Physician's address  
Physician's name  
R-4