Table of Contents

• Publication 554 - Introductory Material
  • What's New
  • Reminders
  • Introduction
    • Large print tax forms.
    • Volunteer Income Tax Assistance and Tax Counseling for the Elderly.
    • Tax questions.
    • Ordering forms and publications.
• 1.   2005 Filing Requirements
  • General Requirements
    • Self-employed persons.
    • Decedents
• 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
  • Disability Income
    • Cost paid by you.
    • Accrued leave payment.
    • Workers' compensation.
  • Life Insurance Proceeds
    • Installments for life.
    • Surviving spouse.
    • Endowment 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
  • Other Items
    • Payments from a state fund for victims of crime.
    • Mortgage assistance payments.
    • Payments to reduce cost of winter energy use.
    • Nutrition Program for the Elderly.
• 3.   Adjustments to Income
  • Individual Retirement Arrangement (IRA) Contributions and Deductions
    • Contributions to spousal IRAs.
    • Deductible contribution.
    • Nondeductible contribution.
• 4.   Deductions
  • Standard Deduction
    • Partly blind.
    • Standard Deduction for Dependents
    • 2005 Standard Deduction Tables
  • Itemized Deductions
    • Medical and Dental Expenses
• 5.   Credits
  • Credit for the Elderly or the Disabled
    • Can You Take the Credit?
    • Figuring the Credit
  • Child and Dependent Care Credit
  • Earned Income Credit
    • Who Can Claim the Credit?
    • Advance Earned Income Credit Payments
• 6.   Estimated Tax
  • Who Must Make Estimated Tax Payments
• 7.   How To Get Tax Help
• Index