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The Form 1040-SR uses the same schedules and instructions as the Form 1040. The only key difference with the Form 1040-SR is the text being larger. You must be 65 or older before you can file using a 1040-SR.
Permanent and total disability. A qualified physician must docHub that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death.
Total permanent disability (TPD) is a condition in which an individual is no longer able to work due to injuries. Total permanent disability, also called permanent total disability, applies to cases in which the individual may never be able to work again.
If your treating doctor says you will never recover completely or will always be limited in the work you can do, you may have a permanent disability.
Use Schedule R (Form 1040) to figure the credit for the elderly or the disabled.
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A person is permanently and totally disabled if both of the following apply. They cant engage in any substantial gainful activity because of a physical or mental condition. 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.
To qualify for the Tax Credit for Elderly or Disabled, you must be either at least 65 years old by the end of the tax year, or disabled, meaning you meet specific criteria like being permanently and totally disabled before retirement. If you qualify, youll need to complete Schedule R.
You must report as income any amount you receive for your disability through an accident or health insurance plan paid for by your employer: If both you and your employer have paid the premiums for the plan, only the amount you receive for your disability thats due to your employers payments is reported as income.

990 schedule r