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
- Comments on publication, Comments and suggestions.
- Credit figured by IRS, Credit Figured for You, Form 1040A
-
- Form 1040, Schedule R, Form 1040.
- Form 1040A, Schedule 3, Form 1040A
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
-
- Form 1040, Schedule R, Figuring the Credit Yourself
- Form 1040A, Schedule 3, Figuring the Credit Yourself
- Figuring the credit yourself:, Figuring the Credit Yourself, Examples
-
- 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 1040, Schedule R, Physician's statement., Physician's statement obtained in earlier year., Figuring the Credit Yourself
- Form 1040, schedule R,
- Form 1040A, Schedule 3, Physician's statement., Physician's statement obtained in earlier year., Form 1040., Form 1040A, Figuring the Credit Yourself,
- 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, Reminder
- 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
- 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
- Sheltered employment, Sheltered employment.
- Social security payments, Step 2. Total Certain Nontaxable Pensions and Benefits
- Substantial gainful activity, Substantial gainful activity.
- Suggestions for publication, Comments and suggestions.
T
- Tables and figures:
-
- Figure A, Qualified individual determination, Substantial gainful activity.
- Figure B, Income limits, Substantial gainful activity.
- Table 1, Initial amounts,
- Tax help, How To Get Tax Help
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- 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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