Index

A

Adjusted gross income (AGI)
Income limits for, Income Limits
Age
Age 65, Age 65.
Mandatory retirement age, Payments that are not disability income.
Assistance (see Tax help)

C

Citizenship requirement, U.S. Citizen or Resident Alien
Credit figured by IRS, Credit Figured for You
Credit figured for you, Credit Figured for You

D

Disability benefits
Nontaxable by law, Step 2. Total Certain Nontaxable Pensions and Benefits
Disability income, Disability income.
Disability, permanent and total disability, Qualified Individual, Permanent and total disability.

E

Eligibility for credit, Are You Eligible for the Credit?
Employer's accident or health plans or pension plans
Disability income from, Disability income.
Excess adjusted gross income, Step 3. Determine Excess Adjusted Gross Income

F

Figuring the credit yourself, Figuring the Credit Yourself
Determine excess AGI, Step 3. Determine Excess Adjusted Gross Income
Determine initial amount, Step 1. Determine Initial Amount
Determine the credit, Step 5. Determine Your Credit
Determine the total of steps 2 and 3, Step 4. Determine the Total of Steps 2 and 3
Total certain nontaxable pensions and benefits, Step 2. Total Certain Nontaxable Pensions and Benefits
Foreign military service
Pension, annuity, or disability benefit from, Step 2. Total Certain Nontaxable Pensions and Benefits
Foreign Service
Pension, annuity, or disability benefit from, Step 2. Total Certain Nontaxable Pensions and Benefits
Form RRB-1099
Payments by Railroad Retirement Board, Step 2. Total Certain Nontaxable Pensions and Benefits
Form SSA-1099
Social security benefit statement, Step 2. Total Certain Nontaxable Pensions and Benefits
Free tax services, How To Get Tax Help

H

Head of household, Head of household.
Help (see Tax help)

I

Income limits, Income Limits
Initial amounts for persons under age 65, Initial amounts for persons under age 65.

J

Joint returns, Married Persons

L

Limit on credit, Limit on credit.
Lump-sum payments
Accrued annual leave, Payments that are not disability income.
Death benefits paid to surviving spouse or child, Step 2. Total Certain Nontaxable Pensions and Benefits

M

Mandatory retirement age, Payments that are not disability income.
Married taxpayers, Married Persons
Mentally incompetent persons
Sheltered employment for, Sheltered employment.
Missing children
Photographs of, Reminders
More information (see Tax help)

N

National Oceanic and Atmospheric Administration
Pension, annuity, or disability benefit from, Step 2. Total Certain Nontaxable Pensions and Benefits
Nonresident aliens, Exceptions.
Nontaxable payments, Step 2. Total Certain Nontaxable Pensions and Benefits

O

Out of work, Substantial gainful activity.

P

Pension or annuity payments
Nontaxable by law, Step 2. Total Certain Nontaxable Pensions and Benefits
Permanent and total disability, Qualified Individual, Permanent and total disability.
Physician certification, Permanent and total disability., Physician's statement.
Public Health Service
Pension, annuity, or disability benefit from, Step 2. Total Certain Nontaxable Pensions and Benefits
Publications (see Tax help)

Q

Qualified individual, Qualified Individual
Age 65 or older, Qualified Individual
Under age 65 and retired on permanent and total disability, Qualified Individual, Under Age 65

R

Residence requirement, U.S. Citizen or Resident Alien

S

Schedule R, Credit Figured for You, Figuring the Credit Yourself, , Examples
Sheltered employment, Sheltered employment.
Social security payments, Step 2. Total Certain Nontaxable Pensions and Benefits
Substantial gainful activity, Substantial gainful activity.

T

Tables and figures
Figure A, Qualified individual determination, Substantial gainful activity.
Table 1, Income limits, Substantial gainful activity.
Table 2, Initial amounts, Table 2.Initial Amounts
Tables and figures:
Table 1, Income limits, Table 1. Income Limits
Tax help, How To Get Tax Help
Taxpayer Advocate, Taxpayer Advocate Service.
TTY/TDD information, How To Get Tax Help

U

U.S. citizens and resident aliens, U.S. Citizen or Resident Alien

V

VA Form 21-0172
Certification of permanent and total disability, Veterans.
Veterans
Certification by VA of permanent and total disability, Veterans.
Exclusion of nontaxable pension or annuity payment or disability benefits, Step 2. Total Certain Nontaxable Pensions and Benefits
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