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Tion about developments related to Schedule R (Form 1040) and its instructions, such as legislation enacted after they were published, go to IRS.gov/ScheduleR. Reminder We have discontinued Pub. 524, Credit for the Elderly or the Disabled; the last revision was for 2023. All the pertinent information from Pub. 524 has been incorporated into the Instructions for Schedule R. Prior revisions of Pub. 524 will remain available at IRS.gov/Pub524. General Instructions Purpose of Form Use Schedule R.

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