Tax Preparation Help  
Publication 524 2008 Tax Year

Index

A

Adjusted gross income (AGI):
Income limits for, Income Limits
Age:
Age 65, Age 65.
Mandatory retirement age, Payments that are not disability income.
Assistance (see Tax help)

C

Citizenship requirement, U.S. Citizen or Resident Alien
Comments on publication, Comments and suggestions.
Credit figured by IRS, Credit Figured for You, Form 1040A
Form 1040, Schedule R, Form 1040.
Form 1040A, Schedule 3, Form 1040A

D

Disability benefits:
Nontaxable by law, Step 2. Total Certain Nontaxable Pensions and Benefits
Disability income, Disability income.
Disability, permanent and total disability, Qualified Individual, Permanent and total disability.

E

Eligibility for credit, Are You Eligible for the Credit?
Employer's accident or health plans or pension plans:
Disability income from, Disability income.
Excess adjusted gross income, Step 3. Determine Excess Adjusted Gross Income

F

Figuring the credit yourself
Form 1040, Schedule R, Figuring the Credit Yourself
Form 1040A, Schedule 3, Figuring the Credit Yourself
Figuring the credit yourself:, Figuring the Credit Yourself, Examples
Determine excess AGI, Step 3. Determine Excess Adjusted Gross Income
Determine initial amount, Step 1. Determine Initial Amount
Determine the credit, Step 5. Determine Your Credit
Determine the total of steps 2 and 3, Step 4. Determine the Total of Steps 2 and 3
Total certain nontaxable pensions and benefits, Step 2. Total Certain Nontaxable Pensions and Benefits
Foreign military service:
Pension, annuity, or disability benefit from, Step 2. Total Certain Nontaxable Pensions and Benefits
Foreign Service:
Pension, annuity, or disability benefit from, Step 2. Total Certain Nontaxable Pensions and Benefits
Form 1040, Schedule R, Physician's statement., Physician's statement obtained in earlier year., Figuring the Credit Yourself
Form 1040, schedule R,
Form 1040A, Schedule 3, Physician's statement., Physician's statement obtained in earlier year., Form 1040., Form 1040A, Figuring the Credit Yourself,
Form RRB-1099:
Payments by Railroad Retirement Board, Step 2. Total Certain Nontaxable Pensions and Benefits
Form SSA-1099:
Social security benefit statement, Step 2. Total Certain Nontaxable Pensions and Benefits
Free tax services, How To Get Tax Help

H

Head of household, Head of household.
Help (see Tax help)

I

Income limits, Income Limits
Initial amounts for persons under age 65, Initial amounts for persons under age 65.

J

Joint returns, Married Persons

L

Limit on credit, Limit on credit.
Lump-sum payments:
Accrued annual leave, Payments that are not disability income.
Death benefits paid to surviving spouse or child, Step 2. Total Certain Nontaxable Pensions and Benefits

M

Mandatory retirement age, Payments that are not disability income.
Married taxpayers, Married Persons
Mentally incompetent persons:
Sheltered employment for, Sheltered employment.
Missing children:
Photographs of, Reminder
More information (see Tax help)

N

National Oceanic and Atmospheric Administration:
Pension, annuity, or disability benefit from, Step 2. Total Certain Nontaxable Pensions and Benefits
Nonresident aliens, Exceptions.
Nontaxable payments, Step 2. Total Certain Nontaxable Pensions and Benefits

P

Pension or annuity payments:
Nontaxable by law, Step 2. Total Certain Nontaxable Pensions and Benefits
Permanent and total disability, Qualified Individual, Permanent and total disability.
Physician certification, Permanent and total disability., Physician's statement.
Public Health Service:
Pension, annuity, or disability benefit from, Step 2. Total Certain Nontaxable Pensions and Benefits
Publications (see Tax help)

Q

Qualified individual, Qualified Individual
Qualified individual:
Age 65 or older, Qualified Individual
Under age 65 and retired on permanent and total disability, Qualified Individual, Under Age 65

R

Residence requirement, U.S. Citizen or Resident Alien

S

Sheltered employment, Sheltered employment.
Social security payments, Step 2. Total Certain Nontaxable Pensions and Benefits
Substantial gainful activity, Substantial gainful activity.
Suggestions for publication, Comments and suggestions.

T

Tables and figures:
Figure A, Qualified individual determination, Substantial gainful activity.
Figure B, Income limits, Substantial gainful activity.
Table 1, Initial amounts,
Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
TTY/TDD information, How To Get Tax Help

U

U.S. citizens and resident aliens, U.S. Citizen or Resident Alien

V

VA Form 21-0172:
Certification of permanent and total disability, Veterans.
Veterans:
Certification by VA of permanent and total disability, Veterans.
Exclusion of nontaxable pension or annuity payment or disability benefits, Step 2. Total Certain Nontaxable Pensions and Benefits

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