CHRONIC ILLNESS COSTS AND INSURANCE
17:0. Overview of Tax Treatment of Chronic Illness Costs and Insurance
17:1. Long-Term Care Expenses and Insurance (e.g., for Nursing Home Care)
17:1.1. Deduction for Long-Term Care Expenses
17:1.2. Long-Term Care Insurance Premiums and Benefits
17:1.2a. Deduction for Insurance Premiums
17:1.2b. Taxation of Insurance Benefits
17:2. Life Insurance Used for Costs of Illness
17:3. Limitation on Nontaxable Payments for Chronic Illness
ELDERLY AND DISABLED TAX RELIEF
18:0. Overview of Elderly or Disabled Provisions
18:1. Increased Standard Deduction
18:2. Elderly or Disabled Tax Credit
18:2.1. Credit Computation for Persons Filing Joint Returns
18:2.2. Credit Computation for a Single Person
18:2.3. Credit for a Married Person Filing a Separate Tax Return
18.3. Retirement Community Medical Expenses
18.3.1 Assisted Living, Skilled Nursing, and Dementia Facilities
18.3.2 Continuing Care Retirement Communities
ESTATE AND GIFT TAXES ON RETIREMENT BENEFITS
19:0. Overview of Estate and Gift Taxes on Retirement Benefits
19:1. Gift Tax on Beneficiary Designation
19:2. Estate Tax Treatment of Retirement Benefits
19:2.1. The Marital Deduction
19:2.2. Exclusion Dependent on Certain Pre-1985 Events
19:2.3. Effective Use of the Credit Equivalent
19:3. Income Tax Deductions for Estate Tax Paid
RETIREMENT BENEFITS OF FOREIGN RETIREES
20:0. Overview of Taxation of Foreign Retiree Benefits
20:1. Taxation of Foreign Retirees under U.S. Treaties
20:2. Payments under U.S. Employer Retirement Plans
20:2.1. All Benefits Earned in U.S. – Some or All after 1986
20:2.2. All Benefits Earned in U.S. – All before 1987
20:2.3. Benefits Earned Within and Without U.S. – Some in U.S. after 1986
20:2.4. Benefits Earned Within and Without U.S. – But Not in U.S. after 1986
20:2.5. Benefits Earned Entirely Outside U.S.
20:2.6. Qualified Employer Plan Annuity Earned Entirely Outside U.S.
20:2.7. Qualified Employer Plan Annuity Earned Substantially Outside U.S.
20:2.8. U. S. Government Benefits Payable to Foreign Persons
20:3. Distributions from IRAs (or Roth IRAs)
20:4. U.S. Social Security Payments to Foreign Persons
20:5. Income Tax Withholding on Retirement Benefits
GLOSSARY
APPENDICES
INDEX
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17:0. Overview of Tax Treatment of Chronic Illness Costs and Insurance
17:1. Long-Term Care Expenses and Insurance (e.g., for Nursing Home Care)
17:1.1. Deduction for Long-Term Care Expenses
17:1.2. Long-Term Care Insurance Premiums and Benefits
17:1.2a. Deduction for Insurance Premiums
17:1.2b. Taxation of Insurance Benefits
17:2. Life Insurance Used for Costs of Illness
17:3. Limitation on Nontaxable Payments for Chronic Illness
ELDERLY AND DISABLED TAX RELIEF
18:0. Overview of Elderly or Disabled Provisions
18:1. Increased Standard Deduction
18:2. Elderly or Disabled Tax Credit
18:2.1. Credit Computation for Persons Filing Joint Returns
18:2.2. Credit Computation for a Single Person
18:2.3. Credit for a Married Person Filing a Separate Tax Return
18.3. Retirement Community Medical Expenses
18.3.1 Assisted Living, Skilled Nursing, and Dementia Facilities
18.3.2 Continuing Care Retirement Communities
ESTATE AND GIFT TAXES ON RETIREMENT BENEFITS
19:0. Overview of Estate and Gift Taxes on Retirement Benefits
19:1. Gift Tax on Beneficiary Designation
19:2. Estate Tax Treatment of Retirement Benefits
19:2.1. The Marital Deduction
19:2.2. Exclusion Dependent on Certain Pre-1985 Events
19:2.3. Effective Use of the Credit Equivalent
19:3. Income Tax Deductions for Estate Tax Paid
RETIREMENT BENEFITS OF FOREIGN RETIREES
20:0. Overview of Taxation of Foreign Retiree Benefits
20:1. Taxation of Foreign Retirees under U.S. Treaties
20:2. Payments under U.S. Employer Retirement Plans
20:2.1. All Benefits Earned in U.S. – Some or All after 1986
20:2.2. All Benefits Earned in U.S. – All before 1987
20:2.3. Benefits Earned Within and Without U.S. – Some in U.S. after 1986
20:2.4. Benefits Earned Within and Without U.S. – But Not in U.S. after 1986
20:2.5. Benefits Earned Entirely Outside U.S.
20:2.6. Qualified Employer Plan Annuity Earned Entirely Outside U.S.
20:2.7. Qualified Employer Plan Annuity Earned Substantially Outside U.S.
20:2.8. U. S. Government Benefits Payable to Foreign Persons
20:3. Distributions from IRAs (or Roth IRAs)
20:4. U.S. Social Security Payments to Foreign Persons
20:5. Income Tax Withholding on Retirement Benefits
GLOSSARY
APPENDICES
INDEX
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| Copyright © 2005-2008 by Vorris J. Blankenship All Rights Reserved |
The author intends that this website provide accurate and authoritative information on the subject
matter covered. However, the information provided on this website is not a substitute for the advice of
an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.
matter covered. However, the information provided on this website is not a substitute for the advice of
an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.
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