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Schedule R Physician's Statement (IRS Form 1040)

Taxpayers under 65 who retired on permanent and total disability can claim the Credit for the Elderly or the Disabled on Schedule R, and the first year generally requires a physician's statement. The statement, printed in the Schedule R instructions, certifies the taxpayer was permanently and totally disabled on the date they retired.

Who completes it

The taxpayer enters their name and retirement date (if after 1976). The physician signs line A, disability expected to last at least a year, or line B, no reasonable probability of improvement, and adds name and address.

Submitting and payment

How to submit it
The taxpayer keeps the signed statement with their records; it is not filed with the tax return.
Who pays
The IRS sets no fee for the statement and does not say who pays the physician.

Good to know

  • Permanent and total disability means the person cannot engage in substantial gainful activity because of a physical or mental condition lasting at least a year or expected to result in death.
  • If the physician signs line B, a new statement is not needed in later years; the taxpayer checks the box on Part II line 2 instead.
  • On a joint return with box 5 checked in Part I, each spouse needs their own physician's statement.
  • VA Form 21-0172, signed by a person the VA authorizes, can be used instead when the VA certifies permanent and total disability.

Get the official form

Download the current version from the source each time; forms change without notice.

Physician's Statement (Schedule R (Form 1040), Credit for the Elderly or the Disabled)

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Frequently asked questions

What is the difference between line A and line B on the Schedule R physician's statement?

Line A certifies the disability has lasted or can be expected to last continuously for at least a year. Line B certifies there is no reasonable probability the condition will ever improve. A line B signature means the taxpayer does not need a new statement in later years.

Does the physician's statement get mailed with Form 1040?

No. The Schedule R instructions say not to file the statement with the return but to keep it for the taxpayer's records. In later years the taxpayer may certify continued disability by checking the box on line 2 of Part II.

What is substantial gainful activity for Schedule R?

The instructions describe it as performing significant duties over a reasonable period while working for pay or profit. Full-time work at minimum wage or more in a competitive setting shows the ability to engage in it; self-care, household work, unpaid hobbies and institutional therapy generally do not count.