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Index of Publication 554 - Tax Guide for SeniorsTOC
A
Accelerated death benefits, Accelerated Death Benefits
Accounting periods:
Change in, standard deduction not allowed, You are filing a tax return for a short tax...
Accrued leave payment:
Disability retirement and, Accrued leave payment.
Adjusted gross income (AGI), Adjustments to Income
Adjustments to income, Adjustments to Income
Advance earned income credit, Advance Earned Income Credit Payments
Age:
Standard deduction for age 65 or older, Higher standard deduction for age (65 or older).
American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly.
Assistance, See: Tax help
B
Base amount, social security benefits, Base Amount
Blind persons:
C
Child and dependent care credit, Child and Dependent Care Credit
Children:
Standard deduction for, Standard Deduction for Dependents
Chronically ill, defined, Terminally or chronically ill defined.
Comments on publication, Comments and suggestions.
Compensation:
Contributions:
Pension or annuity, Cost.
Cost, pension or annuity, Cost.
Credit:
Child and dependent care, Child and Dependent Care Credit
Earned income, Earned Income Credit
The elderly or the disabled, Credit for the Elderly or the Disabled
Credit for the elderly or the disabled, Credit for the Elderly or the Disabled
D
Death benefit, accelerated, Accelerated Death Benefits
Deductions:
Generally, Deductions
Insurance premiums, Medical Insurance Premiums
Meals and lodging, Meals and Lodging
Medical and dental, Medical and Dental Expenses
Dependents, Dependents.
Standard deduction for, Standard Deduction for Dependents
Disabilities, individuals with:
Disability:
Physician's statement, Physician's statement.
Total and permanent, Permanent and total disability.
Disability income, Disability income.
Disaster loss, standard deduction increased by, Higher standard deduction for net disaster loss.
Distributions, retirement plan, Retirement Plan Distributions
Drugs, See: Medicines
Dual-status taxpayers:
E
Early distributions, tax, Tax on Early Distributions
Earned income credit, Earned Income Credit
Elderly or disabled credit, Credit for the Elderly or the Disabled
Elderly persons:
Standard deduction for age 65 or older, Higher standard deduction for age (65 or older).
Employment tax withholding, Employment tax withholding.
Employment taxes, Employment taxes.
Endowment proceeds, Endowment Contract Proceeds
Excess accumulation, tax on, Tax on Excess Accumulation
Exclusion, gain on sale of home, Maximum Amount of Exclusion
Exemption:
What's New for 2008, Exemption phaseout.
Exemptions:
F
Federal Employees:
Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA).
Filing requirements:
General requirements, General Requirements
Surviving spouse, Surviving spouse.
Final return for decedent:
Standard deduction, Decedent's final return.
Free tax services, How To Get Tax Help
G
Gain on sale of home, See: Sale of home
General rule, pension or annuity, General Rule. You must use this method if...
Gross income, Gross income.
H
Help, See: Tax help
Home care, See: Nursing services
Home improvements, Home Improvements
Hospital services, Hospital Services
Household help, Household Help
I
Individual retirement arrangement (IRA):
Insurance:
Benefits, long-term care, Long-Term Care Insurance Contracts
Benefits, no-fault insurance, Disability benefits you receive for loss...
Life insurance proceeds, Life Insurance Proceeds
Proceeds paid after death, Life Insurance Proceeds
Proceeds paid before death, Accelerated Death Benefits
Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers
Itemized deductions, Some individuals should itemize their deductions...
Married filing separately:
L
Life insurance proceeds, Life Insurance Proceeds
Long-term care:
Maintenance and personal care services, Maintenance or personal care services is...
Qualified insurance contracts, Qualified long-term care insurance contracts.
Long-term care insurance, Long-Term Care Insurance Contracts
Loss or disfigurement compensation, Compensation you receive for permanent loss...
Lump-sum distributions, Lump-sum distributions.
Lump-sum election, social security, Lump-Sum Election
M
Maintenance and personal care services, Maintenance or personal care services is...
Married filing separately:
Itemized deductions:
One spouse has itemized so other must as well, You are married and filing a separate return,...
Married taxpayers:
Age 65 or older spouse:
Standard deduction, Spouse 65 or older or blind.
Blind spouse:
Standard deduction, Spouse 65 or older or blind.
Meals and lodging expenses, Meals and Lodging
Medical expenses, Medical and Dental Expenses
Medicines, Medicines
Military retirement pay, Military Retirement Pay
Minimum distributions, Tax on Excess Accumulation
More information, See: Tax help
Mortgage assistance payments, Mortgage assistance payments.
N
Nonperiodic distributions, Nonperiodic Distributions
Nonresident aliens:
Nontaxable income, Payments from a state fund for victims of crime.
Accident or health insurance benefits, Benefits you receive under an accident or...
Mortgage assistance payments, Mortgage assistance payments.
No-fault insurance benefits, Disability benefits you receive for loss...
Nutrition program for elderly, Nutrition Program for the Elderly.
Public assistance payments, Welfare benefits.
Sickness and injury benefits, Sickness and Injury Benefits
Veterans' benefits, Veterans' benefits.
Workers' compensation, Workers' Compensation
Nursing home, Nursing home.
Nursing services:
Nutrition program for elderly, Nutrition Program for the Elderly.
O
Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI).
Other items, Other Items
P
Payments, estimated tax, Estimated Tax
Pensions, disability, Disability Pensions
Phaseout of exemptions, Exemption phaseout.
Phaseout of itemized deductions, You may be subject to a limit on some of...
Photographs, missing children, Photographs of missing children.
Physician's statement, disability, Physician's statement.
Prepaid insurance premiums, Prepaid insurance premiums.
Preparer, paid, Tax return preparers.
Preparing your return, Return preparation assistance.
Public assistance payments, Welfare benefits.
Publications, See: Tax help
Q
R
Real estate taxes, standard deduction increased by, Higher standard deduction for real estate taxes.
Repayments:
Social security benefits, Repayment of Benefits
Reporting pension income, How to report.
Retirement plans, distributions, Retirement Plan Distributions
Returns:
Executors and administrators, If you could be claimed as a dependent by...
Filing requirements, 2008 Filing Requirements
Surviving spouse, Surviving spouse.
Reverse mortgages, Reverse Mortgages
S
Salaries, See: Compensation
Self-employed, Self-employed persons.
Short tax year:
Change in annual accounting period, You are filing a tax return for a short tax...
Sickness and injury benefits, Sickness and Injury Benefits
State fund for victims of crime, Payments from a state fund for victims of crime.
Substantial gainful activity, Substantial gainful activity.
Suggestions for publication, Comments and suggestions.
Surrender of Iife insurance, Surrender of policy for cash.
Surviving spouse, Surviving spouse.
Surviving spouse, insurance, Surviving spouse.
Survivors of retirees, Survivors of retirees.
T
Tax option, 10-year, Lump-sum distributions.
Tax return preparers, Tax return preparers.
Taxation of benefits, Are Any of Your Benefits Taxable?
Total and permanent disability, defined, Permanent and total disability.
Transportation expenses, Transportation
TTY/TDD information, How To Get Tax Help
U
U.S. citizen or resident, U.S. citizen or resident alien.
Unemployment compensation, Unemployment compensation.
V
Veterans' benefits, Veterans' benefits.
Viatical settlement, Accelerated Death Benefits
Volunteer work, Volunteer work.
W
Wages, See: Compensation
What's New for 2008:
Exemption phaseout, Exemption phaseout.
Withholding:
Pensions and annuities, Withholding.
Workers' compensation, Workers' Compensation
Worksheets, social security, Which worksheet to use.
TOC