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IRS.gov Website
Index of Publication 554 - Tax Guide for Seniors
TOC
A
B
C
D
E
F
G
H
I
L
M
N
O
P
Q
R
S
T
U
V
W
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
Age:
Standard deduction for age 65 or older,
Higher standard deduction for age (65 or older).
Age 65,
Age 65. You are considered to be age 65 on...
American Association of Retired Persons (AARP),
Volunteer Income Tax Assistance and Tax Counseling for the Elderly.
Annuities,
Pensions and Annuities
Assistance,
See:
Tax help
B
Base amount, social security benefits,
Base Amount
Benefits:
Accident or health,
Benefits you receive under an accident or...
Long-term care,
Long-Term Care Insurance Contracts
No-fault insurance,
Disability benefits you receive for loss...
Sickness and injury,
Sickness and Injury Benefits
Social security,
Are Any of Your Benefits Taxable?
Veterans',
Veterans' benefits.
Bequests,
Gifts and inheritances.
Blind persons:
Standard deduction for,
Higher standard deduction for blindness.
C
Child and dependent care credit,
Child and Dependent Care Credit
Children:
Standard deduction for,
Standard Deduction for Dependents
Chronically ill persons,
An individual is chronically ill if, within...
Chronically ill, defined,
Terminally or chronically ill defined.
Compensation:
For services,
Compensation for Services
Loss or disfigurement,
Compensation you receive for permanent loss...
Contributions:
Foreign employment,
Foreign employment 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 (EIC)
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
Decedents,
If you could be claimed as a dependent by...
Standard deduction,
Decedent's final return.
Deductions:
Generally,
Deductions
Insurance premiums,
Medical Insurance Premiums
Itemized,
Some individuals should itemize their deductions...
Meals and lodging,
Meals and Lodging
Medical and dental,
Medical and Dental Expenses
Standard,
Standard Deduction
Dependents,
Dependents.
Standard deduction for,
Standard Deduction for Dependents
Disabilities, individuals with:
Ownership and use test,
Exception to use test for individuals with a disability.
Disability:
Person with,
Persons with disabilities.
Physician's statement,
Physician's statement.
Total and permanent,
Permanent and total disability.
Disability income,
Disability income.
,
Disability Pensions
,
Disability benefits you receive for loss...
Distributions, retirement plan,
Retirement Plan Distributions
Drugs,
See:
Medicines
Dual-status taxpayers:
Standard deduction,
You are a nonresident or dual-status alien...
E
Early distributions, tax,
Tax on Early Distributions
Earned income credit,
Earned Income Credit (EIC)
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
Estimated tax,
Estimated Tax
,
Who Must Make Estimated Tax Payments
,
Tax Withholding and Estimated Tax
Excess accumulation, tax on,
Tax on Excess Accumulation
Exclusion, gain on sale of home,
Maximum Amount of Exclusion
F
Federal Employees:
Compensation Act (FECA) payments,
Federal Employees' Compensation Act (FECA).
Filing requirements:
Decedents,
If you could be claimed as a dependent by...
General requirements,
General Requirements
Surviving spouse,
Surviving spouse.
Final return for decedent:
Standard deduction,
Decedent's final return.
First-time homebuyer credit:
Recapture,
Recapturing of 2008 first-time homebuyer credit.
,
Recapture of the first-time homebuyer credit for purchases in 2009, 2010, or 2011.
Form:
1099-R,
Form 1099-R.
,
Form 1099-R.
5329,
Form 5329.
8853,
To report taxable accelerated death benefits...
Schedule R,
Credit for the Elderly or the Disabled
,
Physician's statement.
W-4P,
Withholding.
Free tax services,
G
Gain on sale of home,
See:
Sale of home
General rule, pension or annuity,
General Rule. You must use this method if...
Gifts,
Gifts and inheritances.
H
Help,
See:
Tax help
Home care,
See:
Nursing services
Home improvements,
Home Improvements
Home, sale of,
You may be able to exclude from income any...
Hospital services,
Hospital Services
Household help,
Household Help
I
Income:
Adjustments,
Adjustments to Income
Disability,
Disability income.
,
Disability Pensions
Gross, defined,
Gross income.
Nontaxable,
Taxable and Nontaxable Income
Sale of home,
You may be able to exclude from income any...
Self-employment,
Self-employed persons.
Taxable,
Taxable and Nontaxable Income
Individual retirement arrangement (IRA):
Adjustments to income,
Individual Retirement Arrangement (IRA) Contributions and Deductions
Contributions,
Contributions.
Deductible contribution,
Deductible contribution.
Distributions,
Individual Retirement Arrangements (IRAs)
Inheritances,
Gifts and inheritances.
Injury benefits,
Sickness and Injury Benefits
,
If you pay the entire cost of an accident...
Insurance:
Accident and health,
Medical Insurance Premiums
,
Benefits you receive under an accident or...
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:
One spouse has itemized,
You are married and filing a separate return,...
L
Life insurance proceeds,
Life Insurance Proceeds
Long-term care,
Long-Term Care
Chronically ill individuals,
An individual is chronically ill if, within...
Maintenance and personal care services,
Maintenance or personal care services is...
Qualified insurance contracts,
Qualified long-term care insurance contracts.
Qualified services,
Qualified long-term care services.
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
Medicare,
Medicare Part A.
,
Medicare Part B.
,
Medicare Part D.
Benefits,
Medicare.
Medicines,
Medicines
Imported,
Imported medicines and drugs.
Military retirement pay,
Military Retirement Pay
Minimum distributions,
Tax on Excess Accumulation
Minimum wage,
Substantial gainful activity.
Missing children,
Photographs of missing children.
More information,
See:
Tax help
Mortgage assistance payments,
Mortgage assistance payments.
N
Nonperiodic distributions,
Nonperiodic Distributions
Nonqualified use,
Period of nonqualified use.
Nonresident aliens:
Standard deduction,
You are a nonresident or dual-status alien...
Nontaxable income,
Payments from a state fund for victims of crime.
Accident or health insurance benefits,
Benefits you receive under an accident or...
Bequests,
Gifts and inheritances.
Generally,
Taxable and Nontaxable Income
Gifts,
Gifts and inheritances.
Inheritances,
Gifts and inheritances.
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.
Winter energy use,
Payments to reduce cost of winter energy use.
Workers' compensation,
Workers' Compensation
Nursing home,
Nursing home.
Nursing services,
Nursing Services
Chronically ill individuals,
An individual is chronically ill if, within...
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,
Pensions and Annuities
Pensions, disability,
Disability Pensions
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.
Profit-sharing plan,
Retirement and profit-sharing plans.
Public assistance payments,
Welfare benefits.
Publications,
See:
Tax help
Q
Qualified retirement plan,
For this purpose, a qualified retirement...
R
Railroad retirement benefits,
Railroad Retirement Benefits
,
Social Security and Equivalent Railroad Retirement Benefits
,
Equivalent tier 1 railroad retirement benefits...
Repayments:
Social security benefits,
Repayment of Benefits
Reporting pension income,
How to report.
Residence, sale of,
You may be able to exclude from income any...
Retirement plans, distributions,
Retirement Plan Distributions
Returns:
Decedent,
If you could be claimed as a dependent by...
Executors and administrators,
If you could be claimed as a dependent by...
Filing requirements,
2012 Filing Requirements
Surviving spouse,
Surviving spouse.
Reverse mortgages,
Reverse Mortgages
S
Salaries,
See:
Compensation
Sale of home,
You may be able to exclude from income any...
Sale of Home:
First-time homebuyer credit,
Recapturing of 2008 first-time homebuyer credit.
,
Recapture of the first-time homebuyer credit for purchases in 2009, 2010, or 2011.
Surviving spouse,
Sale of home by surviving spouse.
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
Simplified method,
Simplified Method. You generally must use...
Social security benefits,
Social Security and Equivalent Railroad Retirement Benefits
Standard deduction,
Standard Deduction
Age 65 or older,
Higher standard deduction for age (65 or older).
Blind persons,
Higher standard deduction for blindness.
Dependents,
Standard Deduction for Dependents
Final return of decedent,
Decedent's final return.
Married filing separately:
One spouse has itemized,
You are married and filing a separate return,...
Starting date, annuity,
From this total cost, subtract any refunded...
State fund for victims of crime,
Payments from a state fund for victims of crime.
Substantial gainful activity,
Substantial gainful activity.
Surrender of Iife insurance,
Surrender of policy for cash.
Surviving spouse,
Surviving spouse.
Surviving Spouse,
Sale of home by surviving spouse.
Surviving spouse, insurance,
Surviving spouse.
Survivors of retirees,
Survivors of retirees.
T
Tax:
Early distributions,
Tax on Early Distributions
Estimated,
Estimated Tax
,
Tax Withholding and Estimated Tax
Excess accumulation,
Tax on Excess Accumulation
Tax counseling for the elderly (TCE),
Volunteer Income Tax Assistance and Tax Counseling for the Elderly.
Tax help,
How To Get Tax Help
Tax option, 10-year,
Lump-sum distributions.
Tax return preparers,
Tax return preparers.
Taxable income,
Taxable and Nontaxable Income
Taxation of benefits,
Are Any of Your Benefits Taxable?
Taxpayer Advocate,
Taxpayer Advocate Service.
Terminally ill, defined,
Terminally or chronically ill defined.
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
Victims of crime,
Payments from a state fund for victims of crime.
Volunteer income tax assistance (VITA),
Volunteer Income Tax Assistance and Tax Counseling for the Elderly.
Volunteer work,
Volunteer work.
W
Wages,
See:
Compensation
Winter energy use payments,
Payments to reduce cost of winter energy use.
Withholding:
Employment tax,
Employment tax withholding.
Pensions and annuities,
Withholding.
Workers' compensation,
Workers' Compensation
Worksheets, social security,
Which worksheet to use.
TOC