Introduction

The purpose of this publication is to provide a general overview of selected topics that are of interest to older Americans. The publication is divided into chapters to help you determine if you need to file a return and, if so, what items to report on your return. Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Later in the Introduction, we will also explain how you can order large print tax forms or get help from a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) program in your area.

Table i has a list of questions you may have about filing your federal tax return. To the right of each question is the location in this publication where you will find the related discussion. Also, at the back of this publication there is an index to help you search for the topic you need.

While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older Americans. The following are some examples.

• Higher gross income threshold for filing. You must be age 65 or older to get this benefit. (You are considered 65 on the day before your 65th birthday.)
• Higher standard deduction. If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year.
• Credit for the elderly or the disabled. If you qualify, you may benefit from the credit for the elderly or the disabled. To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled, later.

Return preparation assistance. The IRS wants to make it easier for you to file your federal tax return. You may find it helpful to order large print tax forms or visit a VITA, TCE, or AARP site near you.

Large print tax forms. For easier reading and to practice preparing your return, you may order large print tax forms. Use them as worksheets to figure your tax, but do not file them. Call 1-800-829-3676 and order:

• Publication 1614 , which contains Form 1040, Schedules A, B, D, E, EIC, and R, and Form 1040-V, and their instructions, or
• Publication 1615 , which contains Form 1040A, Schedules 1, 2, 3, and EIC, and their instructions.

When you file your actual return, do not send the large print tax forms to IRS. Use the standard forms.

To order other free publications and forms, see chapter 7, How To Get Tax Help.

Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE). These programs provide free help for older, disabled, low-income, and non-English-speaking people to fill in and file their returns. For the VITA/TCE site nearest you, contact the IRS Taxpayer Education Coordinator at your local IRS office.

For the location of an American Association of Retired Persons (AARP) Tax-Aide site in your community, call 1-888-227-7669 or 1-877-227-7844. When asked, be ready to press in or speak your 5-digit zip code. Or, you can visit their web site on the Internet at
www.aarp.org/taxaide/home.html.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us while visiting our web site at www.irs.gov.

You can write to us at the following address:

Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

Table i. What You Should Know About Federal Taxes
(Note: The following is a list of questions you may have about filling out your federal income tax return. Chapters are given to help you find the related discussion in this publication.)

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