Future developments. For the latest information about developments related to Pub. 524, such as legislation enacted after it was published, go to IRS.gov/Pub524.
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If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled.
This publication explains:
You may be able to take the credit for the elderly or the disabled if:
Comments and suggestions.
We welcome your comments about this publication and suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.
Getting answers to your tax questions.
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.
Getting tax forms, instructions, and publications.
Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.
Ordering tax forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.
Publication
Form (and Instructions)
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You can take the credit for the elderly or the disabled if you meet both of the following requirements.
You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Use Figure A first to see if you are a qualified individual. If you are, go to Table 1 to make sure your income isn't too high to take the credit.
. You can take the credit only if you file Form 1040 or 1040-SR. You can't take the credit if you file Form 1040-NR. .
You are a qualified individual for this credit if you are a U.S. citizen or resident alien, and either of the following applies.
Age 65.
You are considered to be age 65 on the day before your 65th birthday. As a result, if you were born on January 1, 1959, you are considered to be age 65 at the end of 2023.
Death of taxpayer.
If you are preparing a return for someone who died in 2023, consider the taxpayer to be age 65 at the end of 2023 if they were age 65 or older at the time of death.
A person is considered to reach age 65 on the day before their 65th birthday. For example, if the taxpayer was born on February 14, 1958, and died on February 13, 2023, the taxpayer is considered age 65 at the time of death. However, if the taxpayer died on February 12, 2023, the taxpayer isn't considered age 65 at the time of death or at the end of 2023.
You must be a U.S. citizen or resident alien (or be treated as a resident alien) to take the credit. Generally, you can't take the credit if you were a nonresident alien at any time during the tax year.
Exceptions.
You may be able to take the credit if you are a nonresident alien who is married to a U.S. citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U.S. resident alien. If you make that choice, both you and your spouse are taxed on your worldwide incomes.
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.S. citizen or resident alien at the end of the year, you may be able to choose to be treated as a U.S. resident alien for the entire year. In that case, you may be allowed to take the credit.
For information on these choices, see chapter 1 of Pub. 519.
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. However, if you and your spouse lived apart at all times during the tax year, you can file either a joint return or separate returns and still take the credit.
Head of household.
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 all the following tests.
Figure A. Are You a Qualified Individual?
Summary: Figure A is a flowchart used to determine if a taxpayer is a qualified individual for claiming the credit for the elderly or the disabled. Table 1 is an IF/THEN chart that goes with the flow chart illustration in Figure A. If you are a qualified individual according to Figure A it identifies further income limits by filing status. Column one of Table 1 lists the filing status list. Column two of Table 1 lists the maximum AGI you may have to qualify for the credit. Column three of Table 1 lists the total nontaxable social security and nontaxable pension.
Start
This is the starting of the Figure A flowchart.
Decision (1)
Were you married at the end of the tax year?
| IF Yes Continue To Decision (2) |
| IF No Continue To Decision (4) |
Decision (2)
Did you live with your spouse at any time during the tax year?
Footnote 1. However, you may be able to claim this credit if you lived with your spouse during the first six months of the tax year and you qualify to file as head of household. You qualify to file as head of household if you are considered unmarried and meet certain other conditions. See Pub. 501 for more information.
| IF Yes Continue To Decision (3) |
| IF No Continue To Decision (4) |
Decision (3)
Are you filing a joint return with your spouse?
| IF Yes Continue To Decision (4) |
| IF No Continue To Process (a) |
Decision (4)
Are you a U.S. citizen or resident alien?
Footnote 2: If you were a nonresident alien at any time during the tax year and were married to a United States citizen or resident alien at the end of the tax year, see United States Citizen or Resident Alien under Qualified Individual. If you and your spouse choose to treat you as a United States resident alien, answer yes to this question.
| IF Yes Continue To Decision (5) |
| IF No Continue To Process (a) |
Decision (5)
Were you 65 or older at the end of the tax year?
| IF Yes Continue To Process (b) |
| IF No Continue To Decision (6) |
Decision (6)
Are you retired on permanent and total disability?
| IF Yes Continue To Decision (7) |
| IF No Continue To Process (a) |
Decision (7)
Did you reach mandatory retirement age before the tax year?
Footnote 3: Mandatory retirement age is the age set by your employer at which you would have been required to retire, had you not become disabled.
| IF Yes Continue To Process (a) |
| IF No Continue To Decision (8) |
Decision (8)
Did you receive taxable disability benefits during the tax year?
| IF Yes Continue To Process (b) |
| IF No Continue To Process (a) |
Process (a)
You aren't a qualified individual and can't claim this credit for the elderly or the disabled.
| Continue To End |
Process (b)
You are a qualified individual and may be able to claim this credit for the elderly or the disabled unless your income exceeds the limits in Table 1.
| Continue To End |
End
This is the end of the flowchart.
If you are under age 65 at the end of 2023, 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 ). You are retired on permanent and total disability if:
Even if you don't retire formally, you may be considered retired on disability when you have stopped working because of your disability.
If you retired on disability before 1977, and weren't 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.
. You are considered to be under age 65 at the end of 2023 if you were born after January 1, 1959. .
Permanent and total disability.
You have a permanent and total disability if you can't engage in any substantial gainful activity because of your physical or mental condition. 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. See Physician's statement , later.
Substantial gainful activity.
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. 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.
Information on minimum wage rates is available at DOL.gov/general/topic/wages/minimumwage.
Substantial gainful activity isn't work you do to take care of yourself or your home. It isn't unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, the nature of the work you perform may show that you are able to engage in substantial gainful activity.
The fact that you haven't worked or have been unemployed for some time isn't, of itself, conclusive evidence that you can't engage in substantial gainful activity.
The following examples illustrate the tests of substantial gainful activity.
Example 1.
Alex, a sales clerk, is retired on disability. Alex is 53 years old and now works as a full-time babysitter for the minimum wage. Although different work is performed, Alex is able to do the duties of the new job in a full-time competitive work situation for the minimum wage. The credit can’t be taken because Alex is able to engage in substantial gainful activity.
Example 2.
Blake, a bookkeeper, is retired on disability. Blake is 59 years old and now drives a truck for a charitable organization. Blake is allowed to set their own hours and isn't paid. Duties of this nature are generally performed for pay or profit. Blake works 10 hours some weeks, and some weeks 40 hours. Over the year, Blake averages 20 hours a week. The kind of work and the average hours per week conclusively show that Blake is able to engage in substantial gainful activity. This is true even though Blake isn't paid and sets their own hours. Blake can't take the credit.
Example 3.
Cameron, who retired on disability, took a job with a former employer on a trial basis. The purpose of the job was to see if Cameron could do the work. The trial period lasted for 6 months during which Cameron was paid the minimum wage. Because of Cameron's disability, only light duties of a nonproductive “make-work” nature were assigned. The activity was gainful because Cameron was paid at least the minimum wage. But the activity wasn't substantial because Cameron’s duties were nonproductive. These facts don't, by themselves, show that Cameron is able to engage in substantial gainful activity.
Example 4.
Dean, who retired on disability from a job as a bookkeeper, lives with their sister who manages several motel units. Dean helps their sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Dean can select the time of day when they feel most fit to work. Work of this nature, performed off and on during the day at Dean's convenience, isn't activity of a “substantial and gainful” nature even if Dean is paid for the work. The performance of these duties doesn't, of itself, show that Dean is able to engage in substantial gainful activity.
Sheltered employment.
Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. These qualified locations include work centers that are certified by the Department of Labor (formerly referred to as “sheltered workshops”), hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes.
Compared to commercial employment, pay is lower for sheltered employment. Therefore, one usually doesn't look for sheltered employment if they can get other employment. The fact that one has accepted sheltered employment isn't proof of the person's ability to engage in substantial gainful activity.
Physician's statement.
If you are under age 65, you must have your physician complete a statement certifying that you had a permanent and total disability on the date you retired. You can use the statement in the Instructions for Schedule R.
You don't have to file this statement with your return, but you must keep it for your records.
Veterans.
If the U.S. Department of Veterans Affairs (VA) certifies that you have a permanent and total disability, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. VA Form 21-0172 must be signed by a person authorized by the VA to do so. You can get this form from your local VA regional office.
Physician's statement obtained in earlier year.
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 2023, you may not need to get another physician's statement for 2023. For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. If you meet the required conditions, check the box on your Schedule R, Part II, line 2.
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.
Disability income.
If you are under age 65, you must also have taxable disability income to qualify for the credit. Disability income must meet both of the following requirements.
Payments that aren't disability income.
Any payment you receive from a plan that doesn't provide for disability retirement isn't disability income. Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and isn't disability income.
For purposes of the credit for the elderly or the disabled, disability income doesn't include amounts you receive after you reach mandatory retirement age. Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled.
To determine if you can claim the credit, you must consider two income limits. The first limit is the amount of your adjusted gross income (AGI). The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. The limits are shown in Table 1.
If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. See Figuring the Credit Yourself , later.
| IF your filing status is. | THEN, even if you qualify (see Figure A), you CAN'T take the credit if. | |||||
| Your adjusted gross income (AGI)* is equal to or more than. | OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. | |||||
| single, head of household, or qualifying surviving spouse | $17,500 | $5,000 | ||||
| married filing jointly and only one spouse qualifies in Figure A | $20,000 | $5,000 | ||||
| married filing jointly and both spouses qualify in Figure A | $25,000 | $7,500 | ||||
| married filing separately and you lived apart from your spouse for all of 2023 | $12,500 | $3,750 | ||||
| * AGI is the amount on Form 1040 or 1040-SR, line 11. | ||||||
. If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you can't take the credit. .
You can figure the credit yourself or the IRS will figure it for you. If you want to figure the credit yourself, skip this section and follow the instructions in Figuring the Credit Yourself , later.
If you can take the credit and you want the IRS to figure the credit for you, check the appropriate box in Part I of Schedule R and fill in Part II and lines 11 and 13 of Part III, if they apply to you. Then, on Schedule 3 (Form 1040), line 6d, enter “CFE” on the line next to that box. Attach Schedule R to your return.
| IF your filing status is. | THEN enter on line 10 of Schedule R. | ||
| single , head of household , or qualifying surviving spouse and, by the end of 2023, you were: | |||
| • | 65 or older | $5,000 | |
| • | under 65 and retired on permanent and total disability 1 | $5,000 | |
| married filing a joint return and by the end of 2023: | |||
| • | both of you were 65 or older | $7,500 | |
| • | both of you were under 65 and one of you retired on permanent and total disability 1 | $5,000 | |
| • | both of you were under 65 and both of you retired on permanent and total disability 2 | $7,500 | |
| • | one of you was 65 or older, and the other was under 65 and retired on permanent and total disability 3 | $7,500 | |
| • | one of you was 65 or older, and the other was under 65 and not retired on permanent and total disability | $5,000 | |
| married filing a separate return and you didn't live with your spouse at any time during the year and, by the end of 2023, you were: | |||
| • | 65 or older | $3,750 | |
| • | under 65 and retired on permanent and total disability 1 | $3,750 | |
| 1 Amount can't be more than the taxable disability income. |
| 2 Amount can't be more than your combined taxable disability income. |
| 3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. |
To figure the credit yourself, first check the box in Part I of Schedule R that applies to you. Only check one box in Part I. If you check box 2, 4, 5, 6, or 9 in Part I, also complete Part II of Schedule R.
Next, figure the amount of your credit using Part III of Schedule R. Steps 1 through 5 in this section can help you figure this amount.
Finally, report the amount from line 22 of Schedule R on Schedule 3 (Form 1040), line 6d. Attach Schedule R to your return.
. There are five steps in Part III to determine the amount of your credit. .
To figure the credit, you must first determine your initial amount using lines 10 through 12. Your initial amount depends on your filing status and, if you are under age 65, the amount of your taxable disability income. Table 2 shows the initial amount for each filing status. The initial amount for qualified individuals under age 65 may be less than the amount shown for a filing status; see Initial amounts for persons under age 65 next.
Initial amounts for persons under age 65.
If you are a qualified individual under age 65, your initial amount can't be more than your taxable disability income. Your initial amount will be the lesser of the initial amount shown on Table 2 for your filing status or your taxable disability income.
Special rules for joint returns.
If you file a joint return and both you and your spouse are qualified individuals, the initial amount you report for yourself and your spouse on Schedule R will depend on whether only one of you is (or both of you are) under age 65.
If only one of you is under age 65, your initial amount can't be more than $5,000 plus the taxable disability income of the spouse who is under age 65.
If both you and your spouse are under age 65, the initial amount for you and your spouse can't be more than your combined taxable disability income.
Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. You must reduce the initial amount you determined in Step 1 by these payments.
Enter these nontaxable payments on line 13a or 13b and total them on line 13c. If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received.
. Worksheets are provided in the Instructions for Form 1040 to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. .
Include the following nontaxable payments in the amounts you enter on line 13a or 13b.
. You should be sure to take into account all of the nontaxable amounts you receive. These amounts are verified by the IRS through information supplied by other government agencies. .
You must also reduce the initial amount you determined in Step 1 by your excess adjusted gross income. Figure your excess adjusted gross income on lines 14 through 17.
You figure your excess adjusted gross income as follows.
To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17).
Subtract the amount determined in Step 4 (line 18) from the initial amount determined in Step 1 (line 12), and multiply the result by 15% (0.15).
In certain cases, the amount of your credit may be limited. See Limit on credit , later.
Example.
You are 66 years old and your spouse is 64. Your spouse isn't disabled. You file a joint return on Form 1040. Your adjusted gross income is $14,630. Together you received $3,200 from social security, which was nontaxable. You figure the credit as follows.
| Example applying the 5-step process | Amount | ||
|---|---|---|---|
| (Line references (shown in parentheses) are to Schedule R) | |||
| 1. | Initial amount (line 12) | $5,000 | |
| 2. | Total nontaxable social security and other nontaxable pensions (line 13c) | $3,200 | |
| 3. | Excess adjusted gross income ($14,630 − $10,000) ÷ 2 (line 17) | $2,315 | |
| 4. | Add (2) and (3) (line 18) | $5,515 | |
| 5. | Subtract (4) from (1) (line 12 – line 18 = line 19) (Don't enter less than -0-.) | $ -0- | |
You can't take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount.
Limit on credit.
The amount of credit you can claim is generally limited to the amount of your tax. Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited.
The following examples illustrate the credit for the elderly or the disabled. The initial amounts are taken from Table 2.
Example 1.
Jesse is 58 years old, single, and files Form 1040. In 2021, Jesse retired on permanent and total disability, and is still permanently and totally disabled. Jesse got the required physician's statement in 2021 and kept it with their personal tax records. The physician signed on line B of the statement. This year, Jesse checks the box in Schedule R, Part II. Jesse doesn't need to get another statement for 2023.
Jesse received the following income for the year.
| Nontaxable social security | $700 | |
| Interest (taxable) | $100 | |
| Taxable disability pension | $14,200 | |
Jesse's adjusted gross income is $14,300 ($14,200 + $100). Jesse figures the credit on Schedule R as follows.
| 1. | Initial amount based on filing status | $5,000 | ||
| 2. | Taxable disability pension | $14,200 | ||
| 3. | Initial amount (smaller of line 1 or line 2) | $5,000 | ||
| 4. | Nontaxable social security benefits | $700 | ||
| 5. | Excess adjusted gross income ($14,300 − $7,500) ÷ 2 | $3,400 | ||
| 6. | Add lines 4 and 5 | $4,100 | ||
| 7. | Subtract line 6 from line 3 (Don't enter less than -0-.) | $900 | ||
| 8. | Multiply line 7 by 15% (0.15) | $135 | ||
| 9. | Enter the amount from the Credit Limit Worksheet—Line 21 in the Instructions for Schedule R | $46 | ||
| 10. | Credit (Enter the smaller of line 8 or line 9.) | $46 | ||
Jesse uses Schedule R to figure the credit for the elderly or disabled. Because Jesse can claim the credit, Jesse enters $46 on Schedule 3 (Form 1040), line 6d, and attaches a completed Schedule R to Form 1040. For more information on how to complete the Schedule R and obtain a physician’s statement, see the Instructions for Schedule R.
Example 2.
Riley is 53 and their spouse, Parker, is 49. Riley had a stroke 3 years ago and retired on permanent and total disability. Riley is still permanently and totally disabled because of the stroke. In November, Parker was injured in an accident at work and retired on permanent and total disability.
Riley received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,400. Parker earned $19,750 from their job and received a taxable disability pension of $1,700. Their joint return on Form 1040 shows adjusted gross income of $27,850 ($6,400 + $19,750 + $1,700). Their filing status is married filing jointly. They don't itemize deductions. They don't have any amounts that would increase their standard deduction.
Parker's doctor completed the physician's statement in the Instructions for Schedule R. Parker isn't required to include the statement with their return, but Parker must keep it for their records.
Riley got a physician's statement for the year Riley had the stroke. Riley’s doctor had signed on line B of that physician's statement to certify that Riley had a permanent and total disability. Riley has kept the physician's statement with their tax records. Riley checks the box on Schedule R, Part II, and will write Riley in the space above the box on line 2.
Riley and Parker use Schedule R to figure their credit for the elderly or disabled. They are ineligible for the credit because their initial amount is less than zero. They can’t take the credit because their nontaxable social security plus their excess adjusted gross income is more than their initial amount.
Riley and Parker made that determination on Schedule R as follows.
| 1. | Initial amount based on filing status | $7,500 | ||
| 2. | Taxable disability pension | $8,100 | ||
| 3. | Initial amount (smaller of line 1 or line 2) | $7,500 | ||
| 4. | Nontaxable social security benefits | $2,000 | ||
| 5. | Excess adjusted gross income ($27,850 − $10,000) ÷ 2 | $8,925 | ||
| 6. | Add lines 4 and 5 | $10,925 | ||
| 7. | Subtract line 6 from line 3 (Don't enter less than -0-.) | ($3,425) | ||
| 8. | Multiply line 7 by 15% (0.15) | N/A | ||
| 9. | Enter the amount from the Credit Limit Worksheet—Line 21 in the Instructions for Schedule R | N/A | ||
| 10. | Credit (Enter the smaller of line 8 or line 9.) | N/A | ||
The amount on line 3–$7,500–is less than the amount on line 6–$10,925. Subtracting $10,925 from $7,500 produces a negative amount. As a result, Riley and Parker may not claim the credit.
If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.
Preparing and filing your tax return.
After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.
Free options for tax preparation.
Your options for preparing and filing your return online or in your local community, if you qualify, include the following.
Using online tools to help prepare your return.
Go to IRS.gov/Tools for the following.
. Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law. .
Need someone to prepare your tax return?
There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:
. Although the tax preparer always signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov. .
Employers can register to use Business Services Online.
The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.
IRS social media.
Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.
The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.
Watching IRS videos.
The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.
Online tax information in other languages.
You can find information on IRS.gov/MyLanguage if English isn’t your native language.
Free Over-the-Phone Interpreter (OPI) Service.
The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.
Accessibility Helpline available for taxpayers with disabilities.
Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp.
Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.