Updated October 19, 2026. Quick answer: Schedule R (Form 1040) is the form used to figure the credit for the elderly or the disabled. For 2025 the form describes two ways to be a qualified individual: being age 65 or older by the end of 2025, or being under 65 and retired on permanent and total disability with taxable disability income. The form has 3 parts and is attached to Form 1040 or Form 1040-SR.
Related reading on this site: IRS Publication 907.
Quick reference
| Item | As the IRS form or instructions state it |
|---|---|
| Form and year read | Schedule R (Form 1040) for 2025, Credit for the Elderly or the Disabled |
| Purpose | “Use Schedule R (Form 1040) to figure the credit for the elderly or the disabled.” |
| Age test | “You were age 65 or older at the end of 2025.” |
| Where it is attached | “Attach to Form 1040 or 1040-SR.” |
| Credit step on line 20 | “Multiply line 19 by 15% (0.15)” |
| Where the credit goes | “Also enter this amount on Schedule 3 (Form 1040), line 6d” |
| Publication note | “We have discontinued Pub. 524, Credit for the Elderly or the Disabled; the last revision was for 2023.” |
| Initial amount when only one spouse is under 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.” |
| Number of parts on the form | 3 (Part I through Part III) |
What Schedule R is for and who can take the credit
The instructions give the purpose: “Use Schedule R (Form 1040) to figure the credit for the elderly or the disabled.” They state two requirements: “You can take the credit for the elderly or the disabled if you meet both of the following requirements.” The requirements are “You are a qualified individual.” and “Your income isn’t more than certain limits.”
The form’s header puts the same idea briefly: “You may be able to take this credit and reduce your tax if by the end of 2025:” “But you must also meet other tests. See instructions.”
Who is a qualified individual
“You are a qualified individual for this credit if you are a U.S. citizen or resident alien (or you elect to be treated as a resident alien) and either of the following applies.” The first is “You were age 65 or older at the end of 2025.” The second is being under 65 and meeting all three of these: “You retired on permanent and total disability.” “You receive taxable disability income for 2025.” and “On January 1, 2025, you had not reached mandatory retirement age”.
On counting age, the instructions say “You are considered age 65 on the day before your 65th birthday.” For married filers, “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.”
Which return carries the schedule
The form says “Attach to Form 1040 or 1040-SR.” The instructions add “You can take the credit only if you file Form 1040 or 1040-SR.” “You can’t take the credit if you file Form 1040-NR.”
On the IRS option, the form says “In most cases, the IRS can figure the credit for you.” The instructions explain that the filer “enter “CFE” on the line next to that box” of Schedule 3 (Form 1040), line 6d.
The three parts of the form
Part I is headed “Part I Check the Box for Your Filing Status and Age”, with boxes numbered 1 through 9. Part II is headed “Part II Statement of Permanent and Total Disability”, and Part III is headed “Part III Figure Your Credit”.
The form tells filers where to go after Part I: “Skip Part II and complete Part III on the back.” applies to boxes 1, 3, 7 or 8. Details for figuring the credit are on a separate page: Part III, figuring the credit.
Where the result goes
Line 22 is the final step: “Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21.” The amount is carried to the return as noted in the table above. See Form 1040-SR and Form 1040 for the returns this schedule is attached to.
Where this comes from
The editions read for this page are Schedule R (Form 1040) (2025) and the Instructions for Schedule R (Form 1040) (2025), dated Nov 14, 2025, which are the revisions irs.gov served when they were read on 2026-10-19. Check the revision printed on the form you file, because a later revision can change the lines, the amounts and the income limits. This page describes Schedule R (Form 1040) (2025), Credit for the Elderly or the Disabled; Instructions for Schedule R (Form 1040) (2025), as served on irs.gov on October 19, 2026. The IRS can revise a form after we read it, and the form you file and its own instructions control. Current and earlier revisions are listed on the IRS page Forms, Instructions and Publications. General information, not tax or legal advice.
Common mistakes
- Assuming age 65 is reached on the birthday: the instructions say “You are considered age 65 on the day before your 65th birthday.”
- Assuming disability alone is enough under age 65: “If you are under age 65, you must also have taxable disability income to qualify for the credit.”
- Assuming a married person filing separately can always claim it: “However, if you lived with your spouse at any time during 2025, you can’t take the credit (unless you and your spouse choose to file jointly instead).”
- Expecting Form 1040-NR filers to use it: “You can’t take the credit if you file Form 1040-NR.”
Related: Schedule R Part III figuring the credit, Form 1040-SR instructions, Form 1040 instructions, Form 1040 line 6a and 6b social security benefits, and Form 1040 lines 19 to 21 credits.
Sources
- Schedule R (Form 1040) (2025), Credit for the Elderly or the Disabled: https://www.irs.gov/pub/irs-pdf/f1040sr.pdf
- Instructions for Schedule R (Form 1040) (2025): https://www.irs.gov/pub/irs-pdf/i1040sr.pdf
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. The IRS form and the instructions for your own form control, and your own facts decide the outcome.