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Pub. 554, Older Americans' Tax Guide 2004 Tax Year

Index

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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.

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