Standard deduction. For most people who do not itemize their deductions, the standard deduction is higher in 2008 than it was in 2007. See Standard Deduction, later.

Earned income credit. The maximum amount of income you can earn and still get the credit has increased. You may be able to take the credit if you earn less than:

For more information, see Earned Income Credit, later.

Exemption phaseout. You lose part of the benefit of your exemptions if your adjusted gross income is above a certain amount. For 2008, the phaseout begins at $119,975 for married persons filing separately; $159,950 for single individuals; $199,950 for heads of household; and $239,950 for married persons filing jointly or qualifying widow(ers). However, beginning in 2008, you can lose no more than of the amount of your exemptions. In other words, each exemption cannot be reduced to less than $2,333. For more information, see Phaseout of Exemptions in Publication 501, Exemptions, Standard Deduction, and Filing Information.

IRA deduction expanded. You and your spouse, if filing jointly, each may be able to deduct up to $5,000 ($6,000 if age 50 or older at the end of the year). For more information, see Individual Retirement Arrangements (IRAs), later.

Tax relief for Kansas disaster area. Temporary tax relief was enacted as a result of May 4, 2007, storms and tornadoes affecting the Kansas disaster area. The tax benefits provided by this relief include suspended limits for certain personal casualty losses and special rules for withdrawals and loans from IRAs and other qualified retirement plans. For more details on these and other tax benefits related to the Kansas disaster area, see Pub. 4492-A.

Standard deduction increased by real estate taxes. If you are not itemizing deductions and you paid state and local real estate taxes, you can take a real property tax deduction in addition to your standard deduction. See the instructions for your tax return if you are claiming the standard deduction and you paid taxes on real property (real estate taxes).

Post-marriage sale of your home. If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. For more information, see Post-marriage sale of your main home under Ownership and Use Tests, later.

Tax return preparers. Choose your preparer carefully. If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Remember, however, that you are still responsible for the accuracy of every item entered on your return. If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due.

Hurricane tax relief. Special rules apply to the use of retirement funds (including IRAs) by qualified individuals who suffered an economic loss as a result of Hurricane Katrina, Rita, or Wilma. While qualified hurricane distributions can no longer be made, special rules apply to the repayment of these distributions. See Hurricane-Related Relief in Publication 575, Pension and Annuity Income, and in Publication 590, Individual Retirement Arrangements (IRAs), for information on these special rules.

Third party designee. You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. It also allows your designee to perform certain actions. See your income tax package for details.

Employment tax withholding. Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. The publication will help you determine if you need to file a return and, if so, what items to report on your return. Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it.

Table I has a list of questions you may have about filing your federal tax return. To the right of each question is the location of the answer in this publication. Also, at the back of this publication there is an index to help you search for the topic you need.

While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. The following are some examples.