Schedule R (Form 1040 or 1040-SR) 2019
Page 2
Part III Figure Your Credit
10 If you checked (in Part I): Enter:
Box 1, 2, 4, or 7 . . . . . . . . . . . . $5,000
Box 3, 5, or 6 . . . . . . . . . . . . . $7,500
Box 8 or 9 . . . . . . . . . . . . . . $3,750
}
. . . . . . . . . . . 10
Did you check
box 2, 4, 5, 6,
or 9 in Part I?
Yes
▶
You must complete line 11.
No
▶
Enter the amount from line 10
on line 12 and go to line 13.
11 If you checked (in Part I):
• Box 6, add $5,000 to the taxable disability income of the
spouse who was under age 65. Enter the total.
• Box 2, 4, or 9, enter your taxable disability income.
• Box 5, add your taxable disability income to your spouse’s
taxable disability income. Enter the total.
}
. . . . . . . .
11
TIP
For more details on what to include on line 11, see Figure Your Credit in the instructions.
12 If you completed line 11, enter the smaller of line 10 or line 11. All others, enter the amount
from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
13 Enter the following pensions, annuities, or disability income that you
(and your spouse if filing jointly) received in 2019.
a Nontaxable part of social security benefits and nontaxable part of
railroad retirement benefits treated as social security (see instructions)
13a
b
Nontaxable veterans’ pensions and any other pension, annuity, or
disability benefit that is excluded from income under any other
provision of law (see instructions) . . . . . . . . . . . . . .
13b
c
Add lines 13a and 13b. (Even though these income items aren’t
taxable, they must be included here to figure your credit.) If you didn’t
receive any of the types of nontaxable income listed on line 13a or
13b, enter -0- on line 13c . . . . . . . . . . . . . . . .
13c
14
Enter the amount from Form 1040 or 1040-SR,
line 8b . . . . . . . . . . . . . . . .
14
15 If you checked (in Part I): Enter:
Box 1 or 2 . . . . . . . . . $7,500
Box 3, 4, 5, 6, or 7 . . . . . . $10,000
Box 8 or 9 . . . . . . . . . $5,000
}
15
16
Subtract line 15 from line 14. If zero or less, enter
-0- . . . . . . . . . . . . . . . . .
16
17 Enter one-half of line 16 . . . . . . . . . . . . . . . . .
17
18 Add lines 13c and 17 . . . . . . . . . . . . . . . . . . . . . . . . . .
18
19
Subtract line 18 from line 12. If zero or less, stop; you can’t take the credit. Otherwise,
go to line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
20 Multiply line 19 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . .
20
21 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . .
21
22
Credit for the elderly or the disabled. Enter the smaller of line 20 or line 21. Also enter
this amount on Schedule 3 (Form 1040 or 1040-SR), line 6 (check box c and enter “Sch R”
on the line next to that box) . . . . . . . . . . . . . . . . . . . . . . . . 22
Schedule R (Form 1040 or 1040-SR) 2019
