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Filing Income Tax Return

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Filing Income Tax Return

Filing income tax return Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Entrance Hall This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Living Room This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Dining Room This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Kitchen This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Den This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Bedrooms This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Bathrooms This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Recreation Room This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Laundry and Basement This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Garage This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Sporting Equipment This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Men's Clothing This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Women's Clothing This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Children's Clothing This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Jewelry This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Electrical Appliances This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Linens This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Miscellaneous This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Motor Vehicles Schedule 20. Filing income tax return Home (Excluding Contents) Note. Filing income tax return If you used the entire property as your home, fill out only column (a). Filing income tax return If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). Filing income tax return 1. Filing income tax return Description of property (Show location and date acquired. Filing income tax return )     (a)  Personal Part (b)  Business/Rental Part 2. Filing income tax return Cost or other (adjusted) basis of property (from Worksheet A)     3. Filing income tax return Insurance or other reimbursement Note. Filing income tax return If line 2 is more than line 3, skip line 4. Filing income tax return If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. Filing income tax return     4. Filing income tax return Gain from casualty. Filing income tax return If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. Filing income tax return But see Next below line 9. Filing income tax return     5. Filing income tax return Fair market value before casualty     6. Filing income tax return Fair market value after casualty     7. Filing income tax return Decrease in fair market value. Filing income tax return Subtract line 6 from line 5. Filing income tax return     8. Filing income tax return Enter the smaller of line 2 or line 7 Note for business/rental part. Filing income tax return If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). Filing income tax return     9. Filing income tax return Subtract line 3 from line 8. Filing income tax return If zero or less, enter -0-. Filing income tax return     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. Filing income tax return Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. Filing income tax return Worksheet A. Filing income tax return Cost or Other (Adjusted) Basis Caution. Filing income tax return See the Worksheet A Instructions before you use this worksheet. Filing income tax return         (a) Personal Part (b) Business/Rental Part 1. Filing income tax return   Enter the purchase price of the home damaged or destroyed. Filing income tax return (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. Filing income tax return ) 1. Filing income tax return     2. Filing income tax return   Seller paid points for home bought after 1990. Filing income tax return Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. Filing income tax return     3. Filing income tax return   Subtract line 2 from line 1 3. Filing income tax return     4. Filing income tax return   Settlement fees or closing costs. Filing income tax return (See Settlement costs in Publication 551. Filing income tax return ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. Filing income tax return         a. Filing income tax return Abstract and recording fees 4a. Filing income tax return       b. Filing income tax return Legal fees (including fees for title search and preparing documents) 4b. Filing income tax return       c. Filing income tax return Survey fees 4c. Filing income tax return       d. Filing income tax return Title insurance 4d. Filing income tax return       e. Filing income tax return Transfer or stamp taxes 4e. Filing income tax return       f. Filing income tax return Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. Filing income tax return       g. Filing income tax return Other 4g. Filing income tax return     5. Filing income tax return   Add lines 4a through 4g 5. Filing income tax return     6. Filing income tax return   Cost of additions and improvements. Filing income tax return (See Increases to Basis in Publication 551. Filing income tax return ) Do not include any additions and improvements included on line 1 6. Filing income tax return     7. Filing income tax return   Special tax assessments paid for local improvements, such as streets and sidewalks 7. Filing income tax return     8. Filing income tax return   Other increases to basis 8. Filing income tax return     9. Filing income tax return   Add lines 3, 5, 6, 7, and 8 9. Filing income tax return     10. Filing income tax return   Depreciation allowed or allowable, related to the business use or rental of the home 10. Filing income tax return 0   11. Filing income tax return   Other decreases to basis (See Decreases to Basis in Publication 551. Filing income tax return ) 11. Filing income tax return     12. Filing income tax return   Add lines 10 and 11 12. Filing income tax return     13. Filing income tax return   Cost or other (adjusted) basis of home damaged or destroyed. Filing income tax return Subtract line 12 from line 9. Filing income tax return Enter here and on Schedule 20, line 2 13. Filing income tax return     Worksheet A Instructions. Filing income tax return If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. Filing income tax return DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. Filing income tax return IF. Filing income tax return . Filing income tax return . Filing income tax return   THEN. Filing income tax return . Filing income tax return . Filing income tax return you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. Filing income tax return 1 skip lines 1–4 of the worksheet. Filing income tax return 2 find your basis using the rules under Inherited Property in Publication 551. Filing income tax return Enter this amount on line 5 of the worksheet. Filing income tax return 3 fill out lines 6–13 of the worksheet. Filing income tax return you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. Filing income tax return 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. Filing income tax return 3 fill out the rest of the worksheet. Filing income tax return you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. Filing income tax return (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Filing income tax return ) 2 fill out the rest of the worksheet. Filing income tax return you built your home 1 add the purchase price of the land and the cost of building the home. Filing income tax return Enter that total on line 1 of the worksheet. Filing income tax return (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Filing income tax return ) 2 fill out the rest of the worksheet. Filing income tax return you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. Filing income tax return 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. Filing income tax return 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Filing income tax return you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. Filing income tax return   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. Filing income tax return 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. Filing income tax return 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Filing income tax return you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. Filing income tax return 2 multiply the amount on line 13 of that worksheet by 50% (0. Filing income tax return 50) to get the adjusted basis of your half-interest at the time of the transfer. Filing income tax return 3 multiply the fair market value of the home at the time of the transfer by 50% (0. Filing income tax return 50). Filing income tax return Generally, this is the basis of the half-interest that your spouse owned. Filing income tax return 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Filing income tax return 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. Filing income tax return you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. Filing income tax return 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. Filing income tax return Worksheet A Instructions. Filing income tax return (Continued) IF. Filing income tax return . Filing income tax return . Filing income tax return   THEN. Filing income tax return . Filing income tax return . Filing income tax return you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. Filing income tax return 2 multiply the amount on line 13 of that worksheet by 50% (0. Filing income tax return 50) to get the adjusted basis of your half-interest on the date of death. Filing income tax return 3 figure the basis for the half-interest owned by your spouse. Filing income tax return This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). Filing income tax return (The basis in your half will remain one-half of the adjusted basis determined in step 2. Filing income tax return ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Filing income tax return 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. Filing income tax return you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. Filing income tax return 2 enter the amount of your basis on line 5 of the worksheet. Filing income tax return Generally, this is the fair market value of the home at the time of death. Filing income tax return (But see Community Property in Publication 551 for special rules. Filing income tax return ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. Filing income tax return you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. Filing income tax return 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. Filing income tax return 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. Filing income tax return This is the basis for the co-owner's part-interest. Filing income tax return 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Filing income tax return 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. Filing income tax return your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. Filing income tax return 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. Filing income tax return the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. Filing income tax return   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). Filing income tax return the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). Filing income tax return you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). Filing income tax return none of these items apply   fill out the entire worksheet. Filing income tax return Prev  Up  Next   Home   More Online Publications
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The Filing Income Tax Return

Filing income tax return 33. Filing income tax return   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Filing income tax return This chapter explains the following. Filing income tax return Who qualifies for the credit for the elderly or the disabled. Filing income tax return How to claim the credit. Filing income tax return You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Filing income tax return Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Filing income tax return You are a qualified individual. Filing income tax return Your income is not more than certain limits. Filing income tax return You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Filing income tax return Use Figure 33-A first to see if you are a qualified individual. Filing income tax return If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Filing income tax return You can take the credit only if you file Form 1040 or Form 1040A. Filing income tax return You cannot take the credit if you file Form 1040EZ. Filing income tax return Qualified Individual You are a qualified individual for this credit if you are a U. Filing income tax return S. Filing income tax return citizen or resident alien, and either of the following applies. Filing income tax return You were age 65 or older at the end of 2013. Filing income tax return You were under age 65 at the end of 2013 and all three of the following statements are true. Filing income tax return You retired on permanent and total disability (explained later). Filing income tax return You received taxable disability income for 2013. Filing income tax return On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Filing income tax return Age 65. Filing income tax return   You are considered to be age 65 on the day before your 65th birthday. Filing income tax return Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Filing income tax return U. Filing income tax return S. Filing income tax return Citizen or Resident Alien You must be a U. Filing income tax return S. Filing income tax return citizen or resident alien (or be treated as a resident alien) to take the credit. Filing income tax return Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Filing income tax return Exceptions. Filing income tax return   You may be able to take the credit if you are a nonresident alien who is married to a U. Filing income tax return S. Filing income tax return citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Filing income tax return S. Filing income tax return resident alien. Filing income tax return If you make that choice, both you and your spouse are taxed on your worldwide incomes. Filing income tax return If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Filing income tax return S. Filing income tax return citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Filing income tax return S. Filing income tax return resident alien for the entire year. Filing income tax return In that case, you may be allowed to take the credit. Filing income tax return For information on these choices, see chapter 1 of Publication 519, U. Filing income tax return S. Filing income tax return Tax Guide for Aliens. Filing income tax return Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Filing income tax return However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Filing income tax return Head of household. Filing income tax return   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Filing income tax return See Head of Household in chapter 2 for the tests you must meet. Filing income tax return Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Filing income tax return You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Filing income tax return Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Filing income tax return If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Filing income tax return Permanent and total disability. Filing income tax return    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Filing income tax return A qualified physician must certify 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. Filing income tax return See Physician's statement , later. Filing income tax return Substantial gainful activity. Filing income tax return   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Filing income tax return Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Filing income tax return   Substantial gainful activity is not work you do to take care of yourself or your home. Filing income tax return It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Filing income tax return However, doing this kind of work may show that you are able to engage in substantial gainful activity. Filing income tax return    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Filing income tax return Sheltered employment. Filing income tax return   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Filing income tax return These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Filing income tax return   Compared to commercial employment, pay is lower for sheltered employment. Filing income tax return Therefore, one usually does not look for sheltered employment if he or she can get other employment. Filing income tax return The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Filing income tax return Physician's statement. Filing income tax return   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Filing income tax return You can use the statement in the Instructions for Schedule R. Filing income tax return    Figure 33-A. Filing income tax return Are You a Qualified Individual? This image is too large to be displayed in the current screen. Filing income tax return Please click the link to view the image. Filing income tax return Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Filing income tax return Veterans. Filing income tax return   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Filing income tax return VA Form 21-0172 must be signed by a person authorized by the VA to do so. Filing income tax return You can get this form from your local VA regional office. Filing income tax return Physician's statement obtained in earlier year. Filing income tax return   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Filing income tax return For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Filing income tax return If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Filing income tax return   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Filing income tax return Table 33-1. Filing income tax return Income Limits IF your filing status is . Filing income tax return . Filing income tax return . Filing income tax return THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Filing income tax return . Filing income tax return . Filing income tax return   Your adjusted gross income (AGI)* is equal to or more than. Filing income tax return . Filing income tax return . Filing income tax return     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Filing income tax return . Filing income tax return . Filing income tax return   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Filing income tax return Disability income. Filing income tax return   If you are under age 65, you must also have taxable disability income to qualify for the credit. Filing income tax return Disability income must meet both of the following requirements. Filing income tax return It must be paid under your employer's accident or health plan or pension plan. Filing income tax return It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Filing income tax return Payments that are not disability income. Filing income tax return   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Filing income tax return Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Filing income tax return   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Filing income tax return Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Filing income tax return Income Limits To determine if you can claim the credit, you must consider two income limits. Filing income tax return The first limit is the amount of your adjusted gross income (AGI). Filing income tax return The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Filing income tax return The limits are shown in Table 33-1. Filing income tax return If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Filing income tax return See How to Claim the Credit , later. Filing income tax return If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Filing income tax return How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Filing income tax return Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Filing income tax return If you want the IRS to figure your tax, see chapter 30. Filing income tax return Form 1040. Filing income tax return   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Filing income tax return Form 1040A. Filing income tax return   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Filing income tax return Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Filing income tax return Next, fill out Schedule R, Part III. Filing income tax return If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Filing income tax return If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. Filing income tax return For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Filing income tax return Limit on credit. Filing income tax return   The amount of the credit you can claim is generally limited to the amount of your tax. Filing income tax return Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Filing income tax return Prev  Up  Next   Home   More Online Publications