Cat. No. 12059R Instructions for Schedule 3 (Form 1040A) Credit for the Elderly or the Disabled for Form 1040A Filers Department of the Treasury Internal Revenue Service 1999 Purpose of Schedule Use Schedule 3 to figure the credit for the elderly or the disabled. Additional Information See Pub. 524 for more details about the credit. Who Can Take the Credit The credit is based on your filing status, age, and income. If you are married filing a joint return, it is also based on your spouse’s age and income. You may be able to take this credit if either of the following applies.  You were age 65 or older at the end of 1999, OR  You were under age 65 at the end of 1999 and you meet all three of the following. 1. You were permanently and totally disabled on the date you retired. If you retired before 1977, you must have been permanently and totally disabled on January 1, 1976, or January 1, 1977. 2. You received taxable disability income for 1999. 3. On January 1, 1999, you had not reached mandatory retirement age (the age when your employer’s retirement program would have required you to retire). For the definition of permanent and total disability, see What Is Permanent and Total Disability? on page 2. Also, see the instructions for Part II. Married Persons Filing Separate Returns If your filing status is married filing separately and you lived with your spouse at any time during 1999, you cannot take the credit. Income Limits See the chart below. Income Limits for the Credit for the Elderly or the Disabled IF you are . . . Single, head of household, or qualifying widow(er) Married filing a joint return and only one spouse is eligible for the credit Married filing a joint return and both spouses are eligible for the credit Married filing a separate return and you lived apart from your spouse for all of 1999 The amount on Form 1040A, line 19, is . . . $17,500 or more $20,000 or more $25,000 or more $12,500 or more THEN you generally cannot take the credit if: Or you received . . . $5,000 or more of nontaxable social security or other nontaxable pensions $5,000 or more of nontaxable social security or other nontaxable pensions $7,500 or more of nontaxable social security or other nontaxable pensions $3,750 or more of nontaxable social security or other nontaxable pensions