| Pub. 554, Older Americans' Tax Guide |
2006 Tax Year |
This is archived information that pertains only to the 2006 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 persons, Chronically ill individual.
- 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
- Dependents, Dependents.
- Disabilities, individuals with:
-
- Ownership and use test, Exception to use test for individuals with a disability.
- Disability income, Disability income.
- Disability income:, Disability Pensions, Other compensation.
- Disability:
-
- Person with, Persons with disabilities.
- Physician's statement, Physician's statement.
- Total and permanent, Permanent and total disability.
- Distributions, retirement plan, Retirement Plan Distributions
- Drugs (see Medicines)
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
- Employment taxes, Employment taxes.
- Endowment proceeds, Endowment Contract 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
- 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.
- 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
- Itemized deductions, Itemized Deductions
L
- Life insurance proceeds, Life Insurance Proceeds
- Long-term care, Long-Term Care
- Long-term care insurance, Long-Term Care Insurance Contracts
- Long-term care:
-
- Chronically ill individuals, Chronically ill individual.
- Maintenance and personal care services, Maintenance and personal care services.
- Qualified insurance contracts, Qualified long-term care insurance contracts.
- Qualified services, Qualified long-term care services.
- Loss or disfigurement compensation, Other compensation.
- Lump-sum distributions, Lump-sum distributions.
- Lump-sum election, social security, Lump-Sum Election
M
- Maintenance and personal care services, Maintenance and personal care services.
- Meals and lodging expenses, Meals and Lodging
- Medical expenses, Medical and Dental Expenses
- Medicare, Medicare Part A., Medicare Part B., Medicare Part D.
- Medicare:
-
- Benefits, Medicare.
- Medicines, Medicines
- Medicines:
-
- Imported, Imported medicines and drugs.
- 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, 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, Welfare benefits.
- 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.
- Nursing services, Nursing Services
- Nursing services:
-
- Chronically ill individuals, Chronically ill individual.
- Nutrition program for elderly, Nutrition Program for the Elderly.
P
- Payments, estimated tax, Estimated Tax
- Pensions, Pensions and Annuities
- Pensions, disability, Disability Pensions
- 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, Welfare benefits.
- Publications (see Tax help)
R
- Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits
- Repayments:
-
- Social security benefits, Repayment of Benefits
- Reporting pension income, How to report.
- Residence, sale of, Sale of Home
- Retirement plans, distributions, Retirement Plan Distributions
- Returns:
-
- Decedent, Decedents
- Executors and administrators, Decedents
- Filing requirements, 2006 Filing Requirements
- Surviving spouse, Surviving spouse.
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 of retirees, Survivors of retirees.
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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