Publication 554 - Older Americans' Tax Guide - 2004 (Page 30 of 31) in pdf

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Index

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Standard . . . . . . . . . . . . . . . . . . . . . . . . 17

Deferred annuity, early

Accelerated death benefits . . . . . . 14

Income:

distribution . . . . . . . . . . . . . . . . . . . . . 9

Adjustments . . . . . . . . . . . . . . . . . . . . 16

Adjusted gross income

Dependents . . . . . . . . . . . . . . . . . . . . . . . 4

Disability . . . . . . . . . . . . . . . . . . . . 13, 23

(AGI) . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Gross, defined . . . . . . . . . . . . . . . . . . . 4

Disability:

Adjustments to income . . . . . . . . . . 16

Nontaxable . . . . . . . . . . . . . . . . . . . . . . 5

Physician’s statement . . . . . . . . . . 23

Advance earned income

Sale of home . . . . . . . . . . . . . . . . . . . 15

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Total and permanent . . . . . . . . . . . 23

Self-employment . . . . . . . . . . . . . . . . . 4

Age 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

Disability income . . . . . . . . . . . . . . . . 23

Taxable . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Age test, EIC . . . . . . . . . . . . . . . . . . . . . 26

Distributions, retirement plan . . . . 5

Individual retirement arrangement

American Association of Retired

(IRA):

Persons (AARP) . . . . . . . . . . . . . . . . 3

Adjustments to income . . . . . . . . . 16

Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Contributions . . . . . . . . . . . . . . . . . . . 16

Early distributions, tax . . . . . . . . . . . 9

Assistance (See Tax help)

Deductible contribution . . . . . . . . . 17

Earned income credit . . . . . . . . . . . . 25

Distributions . . . . . . . . . . . . . . . . . . . . . 5

Elderly or disabled credit . . . . . . . 22

Inheritances . . . . . . . . . . . . . . . . . . . . . . 16

Employment tax withholding . . . . . 2

Injury benefits . . . . . . . . . . . . . . . . . . . 13

Base amount, social security

Endowment proceeds . . . . . . . . . . . 14

benefits . . . . . . . . . . . . . . . . . . . . . . . . 11

Insurance:

Estimated tax . . . . . . . . . . . . . . . . 11, 27

Accident and health . . . . . . . . . 13, 20

Benefits:

Excess accumulation, tax

Benefits, long-term care . . . . . . . . 13

Accident or health . . . . . . . . . . . . . . 13

on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Long-term care . . . . . . . . . . . . . . . . . 13

Benefits, no-fault insurance . . . . . 13

Exclusion, gain on sale of

Life insurance proceeds . . . . . . . . 14

No-fault insurance . . . . . . . . . . . . . . 13

home . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Proceeds paid after death . . . . . . 14

Sickness and injury . . . . . . . . . . . . . 13

Proceeds paid before death . . . . 14

Social security . . . . . . . . . . . . . . . . . . 10

Veterans’ . . . . . . . . . . . . . . . . . . . . . . . 16

IRA, Roth . . . . . . . . . . . . . . . . . . . . . . . . . 17

Bequests . . . . . . . . . . . . . . . . . . . . . . . . . 16

Itemized deductions . . . . . . . . . . . . . 20

Federal Employees’ Compensation

Act (FECA) . . . . . . . . . . . . . . . . . . . . . 13

Filing requirements:

Decedents . . . . . . . . . . . . . . . . . . . . . . . 4

Child and dependent care

Large print tax forms . . . . . . . . . . . . . 2

General requirements . . . . . . . . . . . 4

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

Life insurance proceeds . . . . . . . . 14

Chronically ill, defined . . . . . . . . . . 14

Surviving spouse . . . . . . . . . . . . . . . . 5

Long-term care insurance . . . . . . . 13

Comments on publication . . . . . . . . 3

Form:

Loss or disfigurement

Compensation:

compensation . . . . . . . . . . . . . . . . . 13

1099-R . . . . . . . . . . . . . . . . . . . . . . . . 7, 9

For services . . . . . . . . . . . . . . . . . . . . . 5

Lump-sum distributions . . . . . . . . . . 7

5329 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Loss or disfigurement . . . . . . . . . . . 13

Lump-sum election, social

8853 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Contributions:

security . . . . . . . . . . . . . . . . . . . . . . . . 12

Large print . . . . . . . . . . . . . . . . . . . . . . . 2

Foreign employment . . . . . . . . . . . . . 6

Schedule 3 (1040A) . . . . . . . . 22, 23

Pension or annuity . . . . . . . . . . . . . . . 6

Schedule R . . . . . . . . . . . . . . . . . 22, 23

Cost, pension or annuity . . . . . . . . . 6

Meals and lodging expenses . . . . 21

W-4P . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Credit:

Medical expenses . . . . . . . . . . . . . . . . 20

Free tax services . . . . . . . . . . . . . . . . 27

Child and dependent care . . . . . . 25

Medicare . . . . . . . . . . . . . . . . . . . . . . . . . 21

Earned income . . . . . . . . . . . . . . . . . 25

Military retirement pay . . . . . . . . . . 10

The elderly or the disabled . . . . . . 22

Minimum distributions . . . . . . . . . . 10

Credit for the elderly or the

Gain on sale of home (See Sale of

Minimum wage . . . . . . . . . . . . . . . . . . . 23

disabled . . . . . . . . . . . . . . . . . . . . . . . . 22

home)

Missing children . . . . . . . . . . . . . . . . . . 2

General rule, pension or

More information (See Tax help)

annuity . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Mortgage assistance

Death benefit, accelerated . . . . . . 14

Gifts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

payments . . . . . . . . . . . . . . . . . . . . . . 16

Decedents . . . . . . . . . . . . . . . . . . . . . . . . . 4

Gross income . . . . . . . . . . . . . . . . . . . . . 4

Deductions:

Generally . . . . . . . . . . . . . . . . . . . . . . . 17

Nonperiodic distributions . . . . . . . . 7

Insurance premiums . . . . . . . . . . . . 20

Help (See Tax help)

Itemized . . . . . . . . . . . . . . . . . . . . . . . . 20

Nontaxable income:

Home improvements . . . . . . . . . . . . 22

Meals and lodging . . . . . . . . . . . . . . 21

Accident or health insurance

Medical and dental . . . . . . . . . . . . . 20

Home, sale of . . . . . . . . . . . . . . . . . . . . 15

benefits . . . . . . . . . . . . . . . . . . . . . . . 13

Page 30

Publication 554 - Older Americans' Tax Guide - 2004 Page 30

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