| Publication 554 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
C
- Child and dependent care credit, Child and Dependent
Care Credit
- Chronically ill, defined, Terminally or chronically ill defined.
- Comments, Comments and suggestions.
- Compensation:
-
- For services, Compensation for Services
- Loss or disfigurement, Compensation for permanent loss or disfigurement.
- Contributions:
-
- Foreign employment, Foreign employment contributions.
- Pension or annuity, Cost.
- Cost, pension or annuity, Cost.
- Credit for the elderly or the disabled, Credit for the Elderly
or the Disabled
- 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
D
- Death benefit, accelerated, Accelerated Death Benefits
- Decedents, Decedents
- Deductions:
-
- Generally, Deductions
- Insurance premiums, Medical Insurance Premiums
- Itemized, Itemized Deductions
- Meals and lodging, Meals and Lodging
- Medical and dental, Medical and Dental Expenses
- Standard, Standard Deduction
- Deferred annuity, early distribution, 5% rate on certain early distributions from deferred annuity contracts.
- Dependents, Dependents.
- Disability income, Disability income.
- Disability income:, Disability benefits., Disability Income
- Disability:
-
- Physician's statement, Physician's statement.
- Total and permanent, Permanent and total disability.
- Distributions, retirement plan, Retirement Plan Distributions
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
- Employment tax withholding, Important Reminders
- Endowment proceeds, Endowment Proceeds
- Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make
Estimated Tax Payments
- Excess accumulation, tax on, Tax on Excess Accumulation
- Exclusion, gain on sale of home, Maximum Amount of Exclusion
F
- Federal Employees' Compensation Act (FECA), Federal Employees' Compensation Act (FECA).
- Filing requirements:
-
- Decedents, Decedents
- General requirements, General Requirements
- Surviving spouse, Surviving spouse.
- Form:
-
- 1099–R, Form 1099–R., Form 1099–R.
- 5329, Form 5329.
- 8853, Accelerated Death Benefits
- Large print, Large print tax forms.
- Schedule 3 (1040A), Credit for the Elderly
or the Disabled, Physician's statement.
- Schedule R, Credit for the Elderly
or the Disabled, Physician's statement.
- W–4P, Withholding.
- Free tax services, How To Get Tax Help
I
- Income:
-
- Adjustments, Adjustments to Income
- Disability, Disability Income, Disability income.
- Gross, defined, Gross income.
- Nontaxable, Taxable and
Nontaxable Income
- Sale of home, Sale of Home
- Self-employment, Self-employed persons.
- Taxable, Taxable and
Nontaxable Income
- Individual retirement arrangement (IRA)
-
- Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions
- Individual retirement arrangement (IRA):
-
- Contributions, Contributions.
- Deductible contribution, Deductible contribution.
- Distributions, Individual Retirement Arrangements (IRAs)
- Inheritances, Gifts and inheritances.
- Injury benefits, Sickness and Injury Benefits
- Insurance:
-
- Accident and health, Benefits under an accident or health insurance policy., Medical Insurance Premiums
- Benefits, long-term care, Long-term care insurance contracts.
- Benefits, no-fault insurance, Disability benefits.
- Life insurance proceeds, Life Insurance Proceeds
- Proceeds paid after death, Life Insurance Proceeds
- Proceeds paid before death, Accelerated Death Benefits
- IRA, Roth, Roth IRA.
- Itemized deductions, Itemized Deductions
N
- Nonperiodic distributions, Nonperiodic Distributions
- Nontaxable income:, Payments from a state fund for victims of crime.
-
- Accident or health insurance benefits, Benefits under an accident or health insurance policy.
- 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.
- Nutrition program for elderly, Nutrition Program for the Elderly.
- Public assistance payments, Public assistance.
- Sickness and injury benefits, Sickness and Injury Benefits
- Veterans' benefits, Veterans' benefits.
- Winter energy use, Payments to reduce cost of winter energy use.
- Worker's compensation, Workers' compensation.
- Nursing home, Nursing home.
- Nutrition program for elderly, Nutrition Program for the Elderly.
P
- Payments, estimated tax, Estimated Tax
- Pensions, Pensions and Annuities
- Pensions, disability, Disability Income
- Photographs, missing children, Important Reminders
- Physician's statement, disability, Physician's statement.
- Prepaid insurance premiums, Prepaid insurance premiums.
- Preparer, paid, Important Reminders
- Preparing your return, Return preparation assistance.
- Public assistance payments, Public assistance.
- Publication:
-
- 1614, Large print tax forms.
- 1615, Large print tax forms.
- Publications (see Tax help)
R
- Railroad retirement benefits, Railroad Retirement Benefits, Social Security and
Equivalent Railroad
Retirement Benefits
- Relationship test, EIC, Relationship test.
- Repayments:
-
- Social security benefits, Repayment of Benefits
- Reporting pension income, How to report.
- Residence, sale of, Sale of Home
- Residency test, EIC, Residency test.
- Retirement plans, distributions, Retirement Plan Distributions
- Returns:
-
- Decedent, Decedents
- Executors and administrators, Decedents
- Filing requirements, 2003 Filing Requirements
- Surviving spouse, Surviving spouse.
- Roth IRA, Roth IRA.
S
- Salaries (see Compensation)
- Sale of home, Sale of Home
- Self-employed, Self-employed persons.
- Sickness and injury benefits, Sickness and Injury Benefits
- Simplified method, Pensions and Annuities
- Social security benefits, Social Security and
Equivalent Railroad
Retirement Benefits
- Standard deduction, Standard Deduction
- Starting date, annuity, Cost.
- State fund for victims of crime, Payments from a state fund for victims of crime.
- Substantial gainful activity, Substantial gainful activity.
- Suggestions, Comments and suggestions.
- Surrender of Iife insurance, Surrender of policy for cash.
- Surviving spouse, Surviving spouse.
- Surviving spouse, insurance, Surviving spouse.
- Survivors, Survivors.
T
- 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, Important Reminders
- Tax:
-
- Early distributions, Tax on Early Distributions
- Estimated, Tax Withholding and Estimated Tax, Estimated Tax
- Excess accumulation, Tax on Excess Accumulation
- Taxable income, Taxable and
Nontaxable Income
- Taxation of benefits, Are Any of Your Benefits Taxable?
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- 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
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