In general, the federal income tax laws apply equally to all taxpayers regardless of age. However, certain provisions give special treatment to older Americans.

While some items are discussed in this publication because of their interest to older Americans, they apply to taxpayers generally and are explained in detail in other publications of the Internal Revenue Service (IRS). References to these free publications are included for the convenience of readers who need more information on specific subjects.

Specific tax benefits for older Americans. Specific tax benefits are available to older Americans and are listed here.

1. Higher gross income threshold for filing. You must be age 65 or older to get this benefit. (You are considered 65 on the day before your 65th birthday.)
2. Higher standard deduction. If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year.
3. Credit for the elderly or the disabled. If you qualify and meet the age requirements, you may benefit from the credit for the elderly or the disabled. To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled, later.

Ordering publications and forms. To order free publications and forms, see How To Get Tax Help, near the end of this publication.

Large print tax forms. For easier reading and to practice preparing your return, you may order large print tax forms. Use them as worksheets to figure your tax, but do not file them. Call 1-800-829-3676 and order:

• Publication 1614, which contains Form 1040, Schedules A, B, D, E, EIC, and R, and Form 1040-V, and their instructions, or
• Publication 1615, which contains Form 1040A, Schedules 1, 2, 3, and EIC, and their instructions.

When you file your actual return, do not send the large print tax forms to IRS. Use the standard forms.

Table 1. 2000 Filing Requirements Chart for Most Taxpayers

Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE). These programs help older, disabled, low-income, and non-English-speaking people fill in and file their returns. Call the telephone number listed in the forms instructions for your city or state for the location of the volunteer assistance site near you.

For the location of an American Association of Retired Persons (AARP) Tax-Aide site in your community, simply call 1-888-227-7669 or 1-877-227-7844. When prompted, enter your 5-digit zip code. Or, you can visit their web site on the Internet at
www.aarp.org/taxaide/home.html.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us while visiting our web site at www.irs.gov/help/email2.html.

You can write to us at the following address:

Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

First | Next

Publication Index | 2000 Tax Help Archives | Tax Help Archives | Home