IRS Form 1040 (Schedule R) is used by people taking a credit for the elderly or the disabled. To take this credit and use this form, the taxpayer needs to be age 65 or older or, if under 65, retired on permanent and total disability and received taxable disability income. Credits range from $5,000 to $9,750 depending on the filers age and condition. Once the filer identifies the correct credit, the form compares that amount to pensions, annuities and other types of income. The credit is calculated in Part III and , if applicable used on Form 1040, line 49.

IRS Form 1040 (Schedule R) PDF