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IRS.gov Website
Index of Publication 554 - Tax Guide for SeniorsTOC
A
Accounting periods:
Change in, standard deduction not allowed, You are filing a tax return for a short tax...
Accrued leave payment:
Disability retirement and, Accrued leave payment.
Adjusted gross income (AGI), Adjustments to Income
Age:
Elderly or disabled credit, requirements for, Age 65. You are considered to be age 65 on...
Standard deduction for age 65 or older, Higher standard deduction for age (65 or older).
American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly.
Assistance, See: Tax help
B
Base amount, social security benefits, Base Amount
Blind persons:
C
Children:
Standard deduction for, Standard Deduction for Dependents
Chronically ill, defined, Terminally or chronically ill defined.
Compensation:
Contributions:
Pension or annuity, Cost.
Cost, pension or annuity, Cost.
Credits:
Child and dependent care, Child and Dependent Care Credit
D
Death benefit, accelerated, Accelerated Death Benefits
Disability, Permanent and total disability.
Credit for, permanently and totally disabled, Credit for the Elderly or the Disabled
Income, Disability benefits you receive for loss..., Payments that aren't disability income.
Definition and exceptions, for elderly and disabled credit, Disability income.
Exclusions from, generally, Persons with disabilities.
Inclusions in, generally, Persons with disabilities.
Sale of home, for persons with, See: (See Sale of home)
Distributions, retirement plan, Retirement Plan Distributions
Drugs, See: Medicines
Dual-status taxpayers:
E
Early distributions, tax, Tax on Early Distributions
Earned income credit, Earned Income Credit (EIC)
Elderly:
Credit for, persons who are, Credit for the Elderly or the Disabled
Endowment proceeds, Endowment Contract Proceeds
Excess accumulation, tax on, Tax on Excess Accumulation
Exclusion, gain on sale of home:
Expatriate tax, effect of, Maximum Amount of Exclusion
F
Federal Employees:
Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA).
Final return for decedent:
Standard deduction, Decedent's final return.
First-time homebuyer credit:
G
Gain on sale of home, See: Sale of home
General rule, pension or annuity, General Rule. You must use this method if...
L
Long-term care:
Maintenance and personal care services, Maintenance or personal care services is...
Qualified insurance contracts, Qualified long-term care insurance contracts.
Long-term care insurance, Long-Term Care Insurance Contracts
Loss or disfigurement compensation, Compensation you receive for permanent loss...
Lump-sum death benefits, Social security benefits.
Lump-sum election, social security, Lump-Sum Election
M
Maintenance and personal care services, Maintenance or personal care services is...
Married filing separately:
Itemized deductions:
One spouse has itemized so other must as well, You are married and filing a separate return,...
Married taxpayers:
Age 65 or older spouse:
Standard deduction, Spouse 65 or older or blind.
Blind spouse:
Standard deduction, Spouse 65 or older or blind.
Meals and lodging expenses, Meals and Lodging
Medical expenses, Medical and Dental Expenses
Minimum distributions, Tax on Excess Accumulation
P
Payments, estimated tax, Estimated Tax
Pensions, disability, Disability Pensions
Photographs, missing children, Photographs of missing children.
Preparer, paid, Tax return preparers.
Preparing your return, Return preparation assistance.
Public assistance payments, Welfare benefits.
Publications, See: Tax help
Q
R
S
Salaries, See: Compensation
Sale of Home:
Self-employed, Self-employed persons.
Short tax year:
Change in annual accounting period, You are filing a tax return for a short tax...
Social security benefits, Social Security and Equivalent Railroad Retirement Benefits
lump-sum payments attributable to prior years, Social security benefits.
State fund for victims of crime, Payments from a state fund for victims of crime.
Supplemental Security Income (SSI) benefits, Social security benefits.
Surrender of Iife insurance, Surrender of policy for cash.
Surviving spouse, insurance, Surviving spouse.
T
Tax option, 10-year, Lump-sum distributions.
Taxable income:
Taxation of benefits, Are Any of Your Benefits Taxable?
Transportation expenses, Transportation
U
U.S. citizen or resident alien:
Eligibility for elderly or disabled credit:
Exceptions for certain nonresident aliens, U.S. citizen or resident alien.
Filing requirements, General Requirements
W
Wages, See: Compensation
Withholding:
Pensions and annuities, Withholding.
Worksheets, social security, Which worksheet to use.
TOC