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Publication 554 2008 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
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, Other compensation.
Long-term care, Long-Term Care Insurance Contracts
No-fault insurance, Other compensation.
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 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, Dependents.
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
Exemption:
Phaseout, What's New
What's New for 2008, What's New
Exemptions:
Phaseout, What's New

F

Federal Employees:
Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA).
Filing requirements:
Decedents, Dependents.
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

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 care (see Nursing services)
Home improvements, Home Improvements
Home, sale of, Sale of Home
Hospital services, Hospital Services
Household help, Household 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, Cost paid by you.
Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers
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.

O

Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI).
Other items, Other Items

P

Payments, estimated tax, Estimated Tax
Pensions, Pensions and Annuities
Pensions, disability, Disability Pensions
Phaseout of exemptions, What's New
Phaseout of itemized deductions, Itemized Deductions
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)

Q

Qualified retirement plan, Tax on Early Distributions

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, Dependents.
Executors and administrators, Dependents.
Filing requirements, 2008 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

U

U.S. citizen or resident, U.S. citizen or resident alien.
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.
Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly.
Volunteer work, Volunteer work.

W

Wages (see Compensation)
What's New for 2008:
Exemption phaseout, What's New
Winter energy use payments, Payments to reduce cost of winter energy use.
Withholding:
Employment tax, Reminders
Pensions and annuities, Withholding.
Workers' compensation, Workers' Compensation
Worksheets, social security, Which worksheet to use.

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