Cat. No. 11357O Department of the Treasury Internal Revenue Service 1999 Instructions for Schedule R (Form 1040) Credit for the Elderly or the Disabled Use Schedule R to figure the credit for the elderly or the disabled. Additional Information. See Pub. 524 for more details. 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 pro- gram 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. Nonresident Aliens If you were a nonresident alien at any time during 1999, you may be able to take the credit only if your filing status is married filing a joint return. Income Limits See the chart below. Want the IRS To Figure Your Credit? If you can take the credit and you want us to figure it for you, check the box in Part I of Schedule R for your filing status and age. Fill in Part II and lines 11 and 13 of Part III if they apply to you. Then, enter “CFE” on the dotted line next to line 42 on Form 1040 and attach Schedule R to your return. 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 THEN you generally cannot take the credit if: $17,500 or more $20,000 or more $25,000 or more $12,500 or more 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 The amount on Form 1040, line 34, is . . .