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Index

A

Accelerated death benefits, Accelerated Death Benefits
Accounting periods
Change in, standard deduction not allowed, Persons not eligible for the standard deduction.
Accrued leave payment
Disability retirement and, Accrued leave payment.
Adjusted gross income (AGI), Adjustments to Income
Adjustments to income, Adjustments to Income
Age:
Elderly or disabled credit, requirements for, Qualified Individual
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.
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.
Blind persons
Standard deduction for, Higher standard deduction for blindness.

C

Child and dependent care credit, Child and Dependent Care Credit
Children
Standard deduction for, Standard Deduction for Dependents
Chronically ill persons, Chronically ill individual.
Chronically ill, defined, Terminally or chronically ill defined.
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.
Credits:
Child and dependent care, Child and Dependent Care Credit
Earned income, Earned Income Credit (EIC)
Elderly or disabled, Credit for the Elderly or the Disabled

D

Death benefit, accelerated, Accelerated Death Benefits
Decedents, Dependents.
Standard deduction, Decedent's final return.
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.
Standard deduction for, Standard Deduction for Dependents
Disability:, Permanent and total disability.
Credit for, permanently and totally disabled, Credit for the Elderly or the Disabled
Income:, Other compensation., 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
Standard deduction, Persons not eligible for the standard deduction.

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
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
Expatriate tax, effect of, Maximum Amount of Exclusion

F

Federal Employees
Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA).
Filing requirements
Decedents, Dependents.
General requirements, General Requirements
Surviving spouse, Surviving spouse.
Final return for decedent
Standard deduction, Decedent's final return.
First-time homebuyer credit
Repayment, Repaying the first-time homebuyer credit.
Form
1099-R, Form 1099-R., Form 1099-R.
5329, Form 5329.
8853, Accelerated Death Benefits
Schedule R, Credit for the Elderly or the Disabled
W-4P, Withholding.

G

Gain on sale of home (see Sale of home)
General rule, pension or annuity, Pensions and Annuities
Gifts, Gifts and inheritances.

H

Home care (see Nursing services)
Home improvements, Home Improvements
Home, sale of (see Sale of home)
Hospital services, Hospital Services
Household help, Household Help

I

Identity theft, Resolving tax-related identity theft issues.
Income
Adjustments, Adjustments to Income
Disability payments, reporting for, Disability Pensions
Earned income, defined, Earned Income Credit (EIC)
Gross, defined, Gross income.
Nontaxable, generally, Taxable and Nontaxable Income
Sale of home, Sale of Home
Self-employment, Self-employed persons.
Taxable, generally, Taxable and Nontaxable Income
Individual retirement arrangement (IRA)
Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions
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
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
Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers
Itemized deductions, Itemized Deductions
Married filing separately
One spouse has itemized, Persons not eligible for the standard deduction.

L

Life insurance proceeds, Life Insurance Proceeds
Long-term care, 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.
Long-term care insurance, Long-Term Care Insurance Contracts
Loss or disfigurement compensation, Other compensation.
Lump-sum death benefits, Social security benefits.
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.
Married filing separately
Itemized deductions
One spouse has itemized so other must as well, Persons not eligible for the standard deduction.
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
Medicare, Medicare Part A., Medicare Part B., Medicare Part D.
Benefits, Medicare.
Medicines, Medicines
Imported, Imported medicines and drugs.
Military retirement pay, Military Retirement Pay
Minimum distributions, Tax on Excess Accumulation
Missing children, Reminders
Mortgage assistance payments, Mortgage assistance payments.

N

Nonperiodic distributions, Nonperiodic Distributions
Nonqualified use, Period of nonqualified use.
Nonresident aliens
Standard deduction, Persons not eligible for the standard deduction.
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
Chronically ill individuals, Chronically ill individual.
Nutrition program for elderly, Nutrition Program for the Elderly.

O

Other items, Other Items
Overall limitation, Overall limitation.

P

Payments, estimated tax, Estimated Tax
Pensions, Pensions and Annuities
Pensions, disability, Disability Pensions
Photographs, missing children, Reminders
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 (see Sale of home)
Retirement plans, distributions, Retirement Plan Distributions
Returns
Decedent, Dependents.
Executors and administrators, Dependents.
Filing requirements, 2016 Filing Requirements
Surviving spouse, Surviving spouse.
Reverse mortgages, Reverse Mortgages

S

Salaries (see Compensation)
Sale of home, Exception to use test for individuals with a disability.
Main home, definition of, Sale of Home
Ownership and use test, Ownership and Use Tests
Sale of Home
Surviving spouse, Sale of home by surviving spouse.
Self-employed, Self-employed persons.
Short tax year
Change in annual accounting period, Persons not eligible for the standard deduction.
Sickness and injury benefits, Sickness and Injury Benefits
Simplified method, Pensions and Annuities
How to use, How to use the Simplified Method.
Who can’t use, Who can't use the Simplified Method.
Who must use, Simplified Method.
Worksheet 2-A illustration, Worksheet 2-A. Simplified Method Worksheet—Illustrated
Social security benefits, Social Security and Equivalent Railroad Retirement Benefits
lump-sum payments attributable to prior years, Social security benefits.
Standard deduction, Standard Deduction
Age 65 or older, Higher standard deduction for age (65 or older).
Blind persons, Higher standard deduction for blindness.
Dependents, Standard Deduction for Dependents
Final return of decedent, Decedent's final return.
Married filing separately
One spouse has itemized, Persons not eligible for the standard deduction.
Starting date, annuity, Annuity starting date.
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, Surviving spouse.
Surviving spouse, insurance, Surviving spouse.
Survivors of retirees, Survivors of retirees.

T

Tax
Early distributions, Tax on Early Distributions
Estimated, Tax Withholding and Estimated Tax, Estimated Tax
Excess accumulation, Tax on Excess Accumulation
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
Taxable income
Generally, Taxable and Nontaxable Income
Taxation of benefits, Are Any of Your Benefits Taxable?
Terminally ill, defined, Terminally or chronically ill defined.
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
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)
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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