| Pub. 554, Older Americans' Tax Guide |
2005 Tax Year |
Index
A
- Accelerated death benefits, Accelerated Death Benefits
- Accrued leave payment:
-
- Disability retirement and, Accrued leave payment.
- Adjusted gross income (AGI), Adjustments to Income
- Adjustments to income, 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)
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, Other compensation.
- 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 Pensions, Other compensation., 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, 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) payments, 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 Pensions, 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, Other compensation., Medical Insurance Premiums
- Benefits, long-term care, Long-Term Care Insurance Contracts
- Benefits, no-fault insurance, Other compensation.
- 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, Other compensation.
- 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, Other compensation.
- 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.
- Workers' 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 Pensions, 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.
- Profit-sharing plan, Retirement and profit-sharing plans.
- 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, 2005 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 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, 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, 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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