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Tax Map Index

Tax Topic Index

Affordable Care Act
Tax Topic Index

Tax Topics

About Tax Map Website
Publication 554
Tax Guide for Seniors
Introduction, Useful Items and Important Changes
For use in Preparing 2014 Returns

Chapter 1
2014 Filing Requirements

General Requirements


Chapter 2
Taxable and Nontaxable Income

Compensation for Services

Retirement Plan Distributions

Individual Retirement Arrangements (IRAs)
Pensions and Annuities

Social Security and Equivalent Railroad Retirement Benefits

Are Any of Your Benefits Taxable?
How Much Is Taxable?
How To Report Your Benefits
Lump-Sum Election
Repayments More Than Gross Benefits

Sickness and Injury Benefits

Disability Pensions
Long-Term Care Insurance Contracts
Workers' Compensation
Other Sickness and Injury Benefits

Life Insurance Proceeds

Endowment Contract Proceeds
Accelerated Death Benefits

Sale of Home

Maximum Amount of Exclusion
Ownership and Use Tests
Married Persons
Business Use or Rental of Home
Reporting the Sale

Reverse Mortgages

Other Items

Chapter 3
Adjustments to Income

Individual Retirement Arrangement (IRA) Contributions and Deductions

Chapter 4

Standard Deduction

Standard Deduction for Dependents

Itemized Deductions

Medical and Dental Expenses

Chapter 5

Credit for the Elderly or the Disabled

Can You Take the Credit?
Figuring the Credit

Child and Dependent Care Credit

Earned Income Credit (EIC)

Do You Qualify for the Earned Income Credit (EIC)?
Figuring the EIC

Chapter 6
Estimated Tax

Who Must Make Estimated Tax Payments

Chapter 7
How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
What Can the Taxpayer Advocate Service Do For You?
How Can You Reach Us?
How Can You Learn About Your Taxpayer Rights?
How Else Does the Taxpayer Advocate Service Help Taxpayers?

Low Income Taxpayer Clinics