A

Accelerated death benefits, Accelerated Death Benefits

Adjusted gross income (AGI), 3. Adjustments to Income

Adjustments to income, 3. Adjustments to Income

Advance earned income credit, Advance Earned Income Credit Payments

Age 65, Qualified Individual

Age test, EIC, Age test.

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 under an accident or health insurance policy.

Long-term care, Long-term care insurance contracts.

No-fault insurance, Disability benefits.

Sickness and injury, Sickness and Injury Benefits

Social security, Are Any of Your Benefits Taxable?

Veterans', Veterans' benefits.

Bequests, Gifts and inheritances.

C

Child and dependent care credit, Child and Dependent Care Credit

Chronically ill, defined, Terminally or chronically ill defined.

Comments on publication, 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, 4. 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, Reminders

Endowment proceeds, Endowment Proceeds

Estimated tax, Tax Withholding and Estimated Tax, 6. 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, 7. How To Get Tax Help

G

Gain on sale of home (see Sale of home)

General rule, pension or annuity, Pensions and Annuities

Gifts, Gifts and inheritances.

Gross income, Gross income.

H

Help (see Tax help)

Home improvements, Home Improvements

Home, sale of, Sale of Home

I

Income:

Adjustments, 3. Adjustments to Income

Disability, Disability Income, Disability income.

Gross, defined, Gross income.

Nontaxable, 2. Taxable and Nontaxable Income

Sale of home, Sale of Home

Self-employment, Self-employed persons.

Taxable, 2. 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

L

Large print tax forms, Large print tax forms.

Life insurance proceeds, Life Insurance Proceeds

Long-term care insurance, Long-term care insurance contracts.

Loss or disfigurement compensation, Compensation for permanent loss or disfigurement.

Lump-sum distributions, Lump-sum distributions.

Lump-sum election, social security, Lump-Sum Election

M

Meals and lodging expenses, Meals and Lodging

Medical expenses, Medical and Dental Expenses

Medicare, Medicare A.

Military retirement pay, Military Retirement Pay

Minimum distributions, Tax on Excess Accumulation

Minimum wage, Substantial gainful activity.

Missing children, Reminders

More information (see Tax help)

Mortgage assistance payments, Mortgage assistance payments.

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, 2. 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.

O

Other items, Other Items

P

Payments, estimated tax, 6. Estimated Tax

Pensions, Pensions and Annuities

Pensions, disability, Disability Income

Photographs, missing children, Reminders

Physician's statement, disability, Physician's statement.

Prepaid insurance premiums, Prepaid insurance premiums.

Preparer, paid, 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)

Q

Qualified retirement plan, Tax on Early Distributions

Qualifying child, EIC, Who is a qualifying child?

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, 1. 2004 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

Standard deduction for 2004, 2004 Standard Deduction Tables

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 for publication, 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, 7. How To Get Tax Help

Tax option, 10-year, Lump-sum distributions.

Tax return preparers, Reminders

Tax:

Early distributions, Tax on Early Distributions

Estimated, Tax Withholding and Estimated Tax, 6. Estimated Tax

Excess accumulation, Tax on Excess Accumulation

Taxable income, 2. 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, 7. How To Get Tax Help

U

U.S. citizen or resident, U.S. citizen or resident.

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.

Voluntary withholding, Reminders

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, Reminders

Pensions and annuities, Withholding.

Voluntary, Reminders

Worker's compensation, Workers' compensation.

Worksheets, social security, Which worksheet to use.