Department of the Treasury—Internal Revenue Service
Schedule 3
(Form 1040A) Credit for the Elderly or the Disabled
for Form 1040A Filers 2007 OMB No. 1545-0074
Name(s) shown on Form 1040A Your social security number
You may be able to take this credit and reduce your tax if by the end of 2007:
● You were age 65 or older or ● You were under age 65, you retired on permanent
and total disability, and you received taxable
disability income.
But you must also meet other tests. See the separate instructions for Schedule 3.
TIP In most cases, the IRS can figure the credit for you. See the instructions.
Part I If your filing status is: And by the end of 2007: Check only one box:
Check the
box for your Single, 1 You were 65 or older 1
filing status Head of household, or
and age Qualifying widow(er) 2 You were under 65 and you retired on permanent
and total disability 2
3 Both spouses were 65 or older 3
4 Both spouses were under 65, but only one spouse
retired on permanent and total disability 4
5 Both spouses were under 65, and both retired on
Married filing permanent and total disability 5
jointly 6 One spouse was 65 or older, and the other spouse
was under 65 and retired on permanent and total
disability 6
7 One spouse was 65 or older, and the other spouse
was under 65 and not retired on permanent and
total disability 7
8 You were 65 or older and you lived apart from your
spouse for all of 2007 8
Married filing
separately 9 You were under 65, you retired on permanent and
total disability, and you lived apart from your
spouse for all of 2007 9
Did you check Yes Skip Part II and complete Part III on the back.
box 1, 3, 7, or 8? No Complete Parts II and III.
Part II If: 1 You filed a physician’s statement for this disability for 1983 or an earlier year,
or you filed or got a statement for tax years after 1983 and your physician signed
Statement of
line B on the statement, and
permanent
and total 2 Due to your continued disabled condition, you were unable to engage in any
disability substantial gainful activity in 2007, check this box
Complete this part ● If you checked this box, you do not have to get another statement for 2007.
only if you checked
box 2, 4, 5, 6,
● If you did not check this box, have your physician complete the statement on
or 9 above. page 4 of the instructions. You must keep the statement for your records.
For Paperwork Reduction Act Notice, see Form 1040A instructions. Cat. No. 12064K Schedule 3 (Form 1040A) 2007
Schedule 3 (Form 1040A) 2007 Page 2
10 If you checked (in Part I): Enter:
Part III Box 1, 2, 4, or 7 $5,000
Figure your Box 3, 5, or 6 $7,500
credit Box 8 or 9 $3,750 10
Did you check Yes You must complete line 11.
box 2, 4, 5, 6,
or 9 in Part I? 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.
TIP
For more details on what to include on line 11, see
the instructions. 11
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 a joint return) received in 2007.
a Nontaxable part of social security benefits
and
Nontaxable part of railroad retirement benefits
treated as social security (see the 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 the instructions). 13b
c Add lines 13a and 13b. (Even though these
income items are not taxable, they must be
included here to figure your credit.) If you did not
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 1040A, line 22. 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 cannot take
the credit. Otherwise, go to line 20. 19
20 Multiply line 19 by 15% (.15). 20
21 Enter the amount from Form 1040A, line 28, minus any amount on
Form 1040A, line 29. 21
22 Credit for the elderly or the disabled. Enter the smaller of line 20
or line 21 here and on Form 1040A, line 30. 22
Schedule 3 (Form 1040A) 2007