Updated October 19, 2026. Quick answer: Part III of Schedule R (Form 1040) figures the credit on lines 10 through 22. For 2025 the initial amount on line 10 is $5,000 or $7,500 or $3,750 depending on the box checked in Part I, and the credit on line 20 is 15% of the line 19 result.
Quick reference
| Item | As the IRS form or instructions state it |
|---|---|
| Initial amount, box 1, 2, 4, or 7 | “box 1, 2, 4, or 7 $5,000” |
| Initial amount, box 3, 5, or 6 | “box 3, 5, or 6 $7,500” |
| Initial amount, box 8 or 9 | “box 8 or 9 $3,750” |
| Credit percentage | “Multiply line 19 by 15% (0.15)” |
| Single, head of household, or qualifying surviving spouse income limit | “$17,500 or more” |
| Married filing jointly, both spouses qualify, income limit | “$25,000 or more” |
| Number of lines in Part III | 13 numbered lines (lines 10 through 22) |
Lines 10 to 12: the initial amount
“To figure your 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.”
The line 10 table in the instructions reads “box 1, 2, 4, or 7 $5,000”, “box 3, 5, or 6 $7,500” and “box 8 or 9 $3,750”. The boxes refer to the filing status and age choices in Part I, covered on the Schedule R overview.
For filers under 65, the instructions say “Your initial amount will be the lesser of the initial amount shown on line 10 for your filing status or your taxable disability income figured on line 11.” “The smaller of these two amounts will be entered on line 12.”
Joint returns with one spouse 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.” “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.”
The example in the line 11 discussion shows box 6 at work: “You will enter $7,500 on line 12 (the smaller of line 10 or line 11).”
Income limits
Two limits apply: “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.”
Table 1 sets the numbers. For single, head of household, and qualifying surviving spouse filers the AGI amount is “$17,500 or more” and for a joint return where both spouses qualify it is “$25,000 or more”. Another table row shows “$20,000 or more” for a joint return with one qualifying spouse and “$12,500 or more” for married filing separately and living apart all year. The instructions say “If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you can’t take the credit.”
Lines 13 to 18: reductions to the initial amount
Line 13 collects nontaxable income, which the form says “(Even though these income items aren’t taxable, they must be included here to figure your credit.)”
Line 14 is “Enter the amount from Form 1040 or 1040-SR, line 11a”, line 16 is “Subtract line 15 from line 14.” and line 17 reads “Enter one-half of line 16”. Line 18 is “Add lines 13c and 17”.
Lines 19 to 22: the credit
Line 19 is “Subtract line 18 from line 12.” with the stop rule “If zero or less, stop; you can’t take the credit.”
Line 20 is “Multiply line 19 by 15% (0.15)”. Line 21 is the tax liability limit, using the Credit Limit Worksheet, and the instructions say “The amount of credit you can claim is generally limited to the amount of your tax.” Line 22 takes the smaller of lines 20 and 21 and carries it to Schedule 3 (Form 1040), line 6d.
In Example 1, “Jesse can claim the credit. He enters $8 on Schedule R, line 22”. In Example 2, “Riley and Parker may not claim the credit.”
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
- Using one initial amount for every filer: line 10 gives “box 8 or 9 $3,750” for the separate-return boxes and larger amounts for others.
- Ignoring nontaxable social security: “they must be included here to figure your credit”.
- Treating the income limits as a ceiling you may equal: “equal to or more than the income limits, you can’t take the credit”.
- Assuming a negative result still produces a credit: “If zero or less, stop; you can’t take the credit.”
Related: Schedule R instructions, Form 1040-SR instructions, Form 1040 instructions, Form 1040 line 6a and 6b social security benefits, and Form 1040 lines 9 to 11 total income and AGI.
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.