Schedule R (Form 1040)

Frequently asked questions

• What is Schedule R (Form 1040)?

  IRS Schedule R (Form 1040) is a 2025 attachment used to determine eligibility for and calculate the Credit for the Elderly or the Disabled. The filer selects the correct filing status/age/disability box in Part I, may complete a permanent and total disability statement section in Part II (physician statement may be required but kept for records), and computes the credit in Part III using taxable disability income, nontaxable Social Security/railroad retirement benefits, certain nontaxable pensions, and income amounts from Form 1040/1040-SR. The final credit is carried to Schedule 3 (Form 1040). It requests the taxpayer’s name and Social Security number but has no separate signature line.

• Who needs to fill in Schedule R (Form 1040)?

  U.S. taxpayers (and spouses filing jointly) who are age 65 or older, or who are under 65 and retired on permanent and total disability, and who meet the IRS eligibility requirements for the credit.

• Where do I submit my Schedule R (Form 1040)?

  Attach to and file with Form 1040 or Form 1040-SR when submitting your federal income tax return to the IRS (e-file or mail per Form 1040/1040-SR instructions).