Social Security & Medicare Tab Contents

Tab	Tab Title
Tab 1	Retirement Insurance Benefits Details(+)
Full Retirement Age Chart Amount of Wages or Self-Employment Income Necessary to Obtain a Quarter of Coverage Chart Social Security Overview Purpose Programs Included Under the Social Security Act and Related Laws Obtaining a Social Security Card Social Security Numbers for Noncitizens Taxpayer Identification Number (TIN) Application for Benefits Duty to Report Certain Events Totalization Agreements Non-Covered Workers Eligibility for Monthly Social Security Payments Reporting to Social Security Becoming Insured Insured Status Determining Insured Status Earning Social Security Credits Self-Employment Credits Work in a Foreign Country Earnings Records and Tax Reports Social Security Number (SSN) Earnings Record Correcting an Earnings Record Employees Employer Common-Law Test Factors Which Show Control Corporate Officers Exceptions to Common-Law Test Farm Crew Workers Wages Actual or Constructive Payment Cash-Pay Test Non-Covered Employees Self-Employment Trade or Business Exclusions from Trade or Business Partnership Royalties Nonprofessional Fiduciaries Business Carried on in an Estate or Trust Mail Carriers Land Owner Sharefarmer Newspaper Vendors Employees of Foreign Governments State and Local Government Employees Public Officials Federal Court Reporters Exemption for Religious Orders Self-Employed Ministers, Members of Religious Orders, and Christian Science Practitioners Crews of Fishing Boats Real Estate Agents and Direct Sellers Church Employees Net Earnings From Self-Employment Who Must File Methods for Calculating Net Earnings Regular Method Farm Optional Method Nonfarm Optional Method Using Both Optional Methods Special Coverage Provisions Agricultural Labor Domestic Service in a Private Home Work by a Student for a School Student Nurse Hospital Intern Employment Not in the Course of the Employer's Trade or Business Family Employment Delivering or Distributing Newspapers Nonprofit Organizations Ministers and Members of Religious Orders Crews on Fishing Boats Employment for a Foreign Government, International Organization, or Instrumentality of a Foreign Government Foreign Students and Exchange Visitors Employment as Civilian for the U.S. Government Employees for the District of Columbia Federally Sponsored Programs Member of the U.S. Armed Forces Employment Outside the U.S. Guam and American Samoa Commonwealth of the Northern Mariana Islands (CNMI) Railroad Retirement Act Included-Excluded Rule Totalization Agreements State and Local Government Employees Social Security Coverage Section 218 Agreement Mandatory Coverage Section 218 Agreement Effective Date Types of Work Not Covered by Section 218 Agreements Coverage Groups Termination of Section 218 Agreements Police Officers and Firefighters Public Transportation System Employees Positions Compensated Solely by Fees Rehired Annuitants
Tab 2	Retirement Insurance Workers Details(+)
Annual Retirement Earnings Test Exempt Amounts Chart Countries with Social Insurance or Pension Systems Chart U.S. Treasury Department Restricted Countries for Payments Chart SSA Restricted Countries for Payments Chart Retirement Insurance Benefits When Monthly Benefits Can Begin Entitlement to Benefits Amount of Benefits Railroad Retirement Benefits (RRB) Tier I and Tier II Tier I Benefits Tier II Benefits Filing a Claim Application Signing the Application When to File Applications Individuals Nearing Retirement Age Delay in Filing Where to File Department of Veterans Affairs or Railroad Retirement Board Application Considered Filed Valid Applications Completing the Application Retroactive Effect of Application Restricted Retroactivity Right to Withdraw an Application Evidence Required For Benefits Types of Evidence Proof of Age Parent-Child Relationship Child Age 18 – 19 Marriage Death Child in Care U.S. Citizenship Wages Representative Payees Representative Payees Evidence Selecting Payees Notification Responsibilities of Representative Payee Computing the Cash Benefit Rate Average Indexed Monthly Earnings (AIME) Primary Insurance Amounts (PIA) Benefit Calculation Examples Computation Allocation of Self-Employment Income Special Minimum PIA Windfall Elimination Provision (WEP) Cost-of-Living Increases Delayed Retirement Credit Recomputation of the PIA Reduced Benefit Rate Making the Reduction Recomputing the Reduced Benefit Rate Basic Reduction Formulas Effect of Basic Reduction Formulas Computing Reduction Months Computing Reduction Amount Maximum Monthly Benefits on One Earnings Record Underpayments and Overpayments Reduction or Nonpayment of Social Security Benefits Earnings Test Foreign Work Test Child in Care Requirement Good Cause Workers' Compensation or Disability Benefits Governmental Pension Conviction of Subversive Activities Deportation Aliens Confinement in a Correctional Institution Marriage Outstanding Warrants Additional Events That Can End Entitlement Benefits
Tab 3	Retirement - Taxation and Planning Details(+)
Taxation of Social Security Benefits Taxation Taxable and Nontaxable Benefits Railroad Retirement Benefits Form W-4V, Voluntary Withholding Request Form SSA-1099, Social Security Benefit Statement Form RRB-1099, Payments By the Railroad Retirement Board Lump-Sum Payments Investments to Reduce Taxes for Social Security Benefits Tax Issue Applicable Tax Law Tax Planning Strategies Possible Risks Court Case When to Start Collecting Social Security Benefits Issue Applicable Law Tax Planning Strategies Examples Possible Risks How Work Affects Retirement Benefits Benefits and Tax Issues Applicable Tax Law Planning Strategies Examples Social Security and Railroad Retirement Taxation by State Social Security Benefits Worksheet
Tab 4	Disability Details(+)
Recent Work Test for Disability Eligibility Chart Duration of Work Test for Disability Eligibility Chart Comparison of SSDI and SSI Disability Programs Chart Disability Benefits Qualifications Cash Disability Benefits and Related Disability Protection Entitlement to Benefits Eligibility Auxiliary Benefits Waiting Period Amount of Benefit Reduction or Offset of Benefit Effect of Outside Benefits on Social Security Disability Benefits Payable Lump-Sum Payments Disabled Worker's Benefits Not Paid Disabled Workers' Cash Benefits End Medicare Coverage Restarting Benefits Definition of Disability Medically Determinable Impairment Substantial Gainful Activity Disability Determinations Independent Determinations Percentage of Disability Evidence of Not Disabled Listing of Impairments Compassionate Allowances Condition Does Not Meet Listing Age, Education, and Work Experience Employment Quality Assurance and Appeals Evidence of Disability Required Evidence Categories of Evidence Period of Disability Disability Status Ceases The Ticket to Work and Self-Sufficiency Program Work Incentives Planning and Assistance And Protection And Advocacy Trial Work Period Incentive for Rehabilitation Month of Service Guidelines Benefits Not Payable Ineligibility Beginning and Ending of Trial Work Period Compassionate Allowances Conditions List Required Reporting of Certain Events Reporting to Social Security Administration (SSA)
Tab 5	Medicare Details(+)
Medicare Part B Monthly Premiums Chart Medicare Coverage Choices at a Glance Chart Medicare Savings Programs Income and Resource Limits Chart Standard Drug Benefit (Part D) Chart Basics of Medicare The Four Parts of Medicare Medicare Coverage Choices Eligibility Medicare Savings Programs Enrollment Periods Late Enrollment Penalties Medicare Part A Hospital Care Hospice Home Health Services Medicare Part B Clinical Research Studies Ambulance Services Durable Medical Equipment (DME) Mental Health Care (Outpatient) Mental Health Care (Partial Hospitalization) Prescription Drugs (Outpatient) Preventive Services Services Not Covered Medicare Part C Health Maintenance Organization (HMO) Plans Preferred Provider Organization (PPO) Plans Private Fee-for-Service (PFFS) Plans Medicare Special Needs Plans (SNP) Medicare Medical Savings Account (MSA) Plans Other Medicare Health Plans Medicare Part D What Drug Plans Cover Coverage Rules Coverage Gap Medication Therapy Management Programs Medicare Part D and Other Insurance Supplemental Insurance (Medigap) Coordination of Benefits Retiree Health Insurance Medicare Supplement Insurance (Medigap) Medigap and Medicare Advantage Plans Medigap Rights
Tab 6	SSI Details(+)
Federal Benefit Rates (FBR) - SSI Chart How Income Affects SSI Benefits Chart Comparison of SSDI and SSI Disability Programs SSI Terms Supplemental Security Income (SSI) Basic Principles of SSI SSI Benefits State Supplements Mandatory Payments Optional Payments Coordination With Medicaid Supplemental Nutrition Assistance Program (SNAP) Eligibility for SSI Categories of Eligibility Income and Property Limitations Other Requirements SSI Eligibility for Aliens Absence From the United States Filing for Other Benefits Fugitive Felons Probation and Parole Violators Institutionalization Marriage and SSI Eligibility Under More Than One Category Continuing Eligibility Recipient Reporting Requirements Fraud Income Income Defined Countable Income Earned Income Unearned Income Income and SSI Benefits Assistance Related to Disasters Assistance for Home Energy or Support and Maintenance In-Kind Income One-Third Reduction Rule Presumed Maximum Value Rule Temporary Absences Acting as an Agent SSI Resources Resources Effect on SSI Benefits SSI Resources Liquid and Non-Liquid Resources Resources Not Considered SSI Resources Ownership of Resources Countable Resources Valuation of Resources Resource Exclusions Resources Affected by Disaster Real Property That Cannot Be Sold Conditional SSI Payments Disposal of Resource at Below Market Value Deeming of Income and Resources Deeming Situations Ineligible Spouse to Eligible Individual Parent to a Child Sponsor to an Alien Essential Person to an Eligible Qualified Individual Work Incentives for the Blind or Disabled Purpose of Work Incentives Continuity of Benefits Impairment-Related Work Expenses (IRWE) Work Expenses of the Blind Plan to Achieve Self-Support (PASS) Disabled Engaged in Substantial Gainful Activity Medicaid While Working Restarting SSI Cash Benefits if Benefits Ended Because of Earned Income Federal SSI Payment Amount Federal Benefit Rate (FBR) Maximum Monthly SSI Benefit State Supplementary Payments Computation of Payments Retrospective Monthly Accounting (RMA) Proration of SSI Payments Windfall Offset Interim Assistance Reimbursement Direct Field Office Payments Presumptive Blindness or Presumptive Disability Payments Appeals
Tab 7	Survivors, Spouses, Children Details(+)
Spousal Benefits Chart Family Benefits Chart Survivor's Benefits Chart Spousal Benefits Eligibility for Spousal Benefits Amount of Spousal Benefits Termination of Spousal Benefits Eligibility for Divorced Spouse Termination of Benefits for Divorced Spouse Widow(er) Benefits Eligibility for Widow(er) Benefits Definition of Widow(er) Application for Widow(er) Benefits Effect of Remarriage on Widow(er)'s Benefits Amount of Widow(er)'s Insurance Benefit Termination of Widow(er)'s Benefits Benefits for Children Eligibility for Child's Benefits Amount of Benefits Children With Disabilities
Tab 8	Medicare, CHIP, Medigap Details(+)
Medicaid Eligibility Poverty Guidelines Medicaid Benefits Medicaid Funding Medicaid Spending Premiums, Copayments, and Other Cost Sharing CHIP Children's Health Insurance Program (CHIP) CHIP Eligibility Standards CHIP Benefits CHIP Cost Sharing Outreach and Enrollment for Medicaid and CHIP
Tab 9	Long-Term Care Details(+)
Distribution and Duration of Long-Term Care Services Chart Medicare Payment for Skilled Nursing Care Chart Long-Term Care Overview Long-Term Care Who Needs Care How Much Care is Needed Who Provides Care Where to Receive Care Who Pays for Long-Term Care Accessing Long-Term Care Staying at Home Living in a Facility Long-Term Care Planning Advance Care Plan Considerations Legal Concerns Long-Term Care Costs Average Costs Cost Trends Paying for Long-Term Care Insurance Health and Disability Insurance Long-Term Care Insurance Life Insurance Private Payment Reverse Mortgages Annuities Trusts Medicare Medicare Coverage for Long-Term Care Hospice Care Medicaid Medicaid Eligibility Applying for Medicaid Medicaid Estate Recovery Program of All-Inclusive Care for the Elderly (PACE) Veterans Affairs Benefits Programs to Help Veterans Stay in Their Homes Paying for Long-Term Care State Programs
Tab 10	VA Benefits Details(+)
Retirement Benefits Social Security Special Veterans Benefits Thrift Savings Plans Military Retirement Plans VA Pensions Dependents and Survivors Benefits Separation From Military Service Disability Benefits Disability VA Service Connected Disability Benefits Social Security Disability Health Care TRICARE VA Health Care Benefits Medicare TRICARE for Life (TFL) Other VA Benefits
Tab 11	Appeals Details(+)
Medicare Level 1 and Level 2 Appeals Chart Original Medicare (Parts A & B - Fee-for Service) flowchart Social Security Appeals Social Security Appeals Initial Determinations Representation Sample Fee Agreement Review Process Steps - Appeal Levels Appeal Time Limits Extensions 1) Reconsideration 2) Administrative Law Judge Hearing 3) Appeals Council Review 4) Civil Action in Federal District Court Medicare Appeals Complaints Versus Appeals Appeals Fast Appeals Rights and Protections in Medicare Original Medicare Appeals Advance Beneficiary Notice of Noncoverage Medical Summary Notice Levels of Appeal - Parts A and B Level 1: Redetermination by a Medicare Administrative Contractor (MAC) Level 2: Reconsideration by a Qualified Independent Contractor (QIC) Level 3: Hearing by an Administrative Law Judge (ALJ) Level 4: Review by the Medicare Appeals Council (Appeals Council) Level 5: Judicial Review in U.S. District Court Medicare Health Plan Appeals Medicare Prescription Drug Coverage Appeals Extra Help For Medicare Prescription Drug Costs Special Needs Plan (SNP) Appeals Income-Related Monthly Adjustment Amount Appeals Veterans Affairs (VA) Appeals VA Appeals Structure

TheTaxBook was voted the #1 Tax Research Solution in the 2013-2019 CPA Practice Advisor's Readers' Choice Awards. TheTaxBook received over 80% of the votes in 2019. To view the announcement of the 2019 Readers' Choice Awards in the CPA Practice Advisors Magazine, please click here.

Our customers are the reason we exist and their satisfaction is by far our #1 priority. It is our goal to produce the best products, offer them at the best prices, and provide best in class customer service. Our team of knowledgeable customer service representatives makes sure questions are answered promptly and orders are entered correctly. As a small business, we take pride in making sure you are 100% satisfied.

TheTaxBook is preferred over 11-to-1 to Quickfinder®, the CCH Master Tax Guide®, and J.K. Lasser®.*

*In a recent customer survey, participants were asked to indicate their preference for TheTaxBook compared to several of our competitors.



Out of 415 survey participants who used both TheTaxBook and Quickfinder®
TheTaxBook was preferred 11.6-to-1 over Quickfinder®.

Out of 276 survey participants who used both TheTaxBook and CCH Master Tax Guide®
TheTaxBook was preferred 15.3-to-1 over CCH Master Tax Guide®.

Out of 173 survey participants who used both TheTaxBook and J.K. Lasser®
TheTaxBook was preferred 34.6-to-1 over J.K. Lasser®.

Tax Industry News

Find coverage of new legislation and industry news.
http://thetaxbook.com/news (Current Password Required)

Free Online CPE Hours

Purchase any title from TheTaxBook Series, or a WebLibrary User, and receive free Online CPE Hours for each product purchased. Online CPE Hours do not expire.

Product	Free Online CPE Hours
TheTaxBook Series	1 hour per copy
WebLibrary Plus 1st User	5 hours per 1st user
Additional WebLibrary Plus User	1 hour per additional user
WebLibrary 1st User	2 hours per 1st User
Additional WebLibrary User	1 hour per additional user

Tools for Tax Pros

Electronic printable documents tax professionals use to provide disclosures, recordkeeping, substantiation, and more.

• Tax Organizers: Individual, Sole Proprietor, LLC, C Corporation, S Corporation
• Consent to Disclose Information
• Engagement Letter
• Estate Inventory Worksheet
• Fair Market Value Guide for Noncash Contributions
• Depreciation Worksheet
• and more!

http://thetaxbook.com/tools (Current Password Required)

Message Board

Do you have questions about a client's tax return? Use our Message Board to ask a fellow tax preparer. The Message Board is exclusive to our customers and not available to the general public.
http://thetaxbook.com/message (Current Password Required)

TheTaxBook Updates

Find a listing of pages in TheTaxBook affected by new tax law. Updates provided in PDF format for easy printing.
http://thetaxbook.com/updates (Current Password Required)

Tabbed Index

Book includes a separately tabbed index with extensive page references. More page references means less time searching for your answer.

Table of Contents

Each tab section includes a detailed Table of Contents on the first page. Go right to a tab to find your answer!

Sturdy Binder and Tough Cover

You will reference your book often. The book is designed to withstand hard use.

All Editions are 3-Hole Punched

In addition to the traditional red binding, TheTaxBook is also 3-hole punched. You can keep the book as is or remove the red binding to place the entire book into a 3-ring binder.

"I order TheTaxBook every year. It has been a great reference source and makes things easy to find. I also have recommended it to several of our new tax preparers."
Bonnie Mason
Overgaard, AZ

"I have used TheTaxBook for many years as my primary tax research book and plan on continuing for the foreseeable future."
Lawrence Vicario
Pinetop, AZ

"I wouldn't prepare tax returns without TheTaxBook. It's my go to in a quick, short time for easy reference."
Beatrice Ford
Covina, CA

"TheTaxBook is the gold standard for tax reference materials. The books are well organized, clearly written and easy to understand. The best."
Curtis Edfast
Denver, CO

"I have been a professional tax preparer for 28 years and have been using TheTaxBook for 15 years. They are wonderful reference guide and I would not start tax season without it."
Nancy Butters
Clay City, IN

"Fast, easy to use, in plain English!"
Steven Reidenberg
Yardley, PA

"It has been very helpful for what I needed. Thank you."
Marlene Martin
Sun City, AZ

“I think Tax Material, Inc. is the future of the tax reference business. TheTaxBook was very informative, easy to use and great to have in the office. [company's name removed] buys [competitor's name removed] for the offices in my district, but I would like them to look at your book next year. “
Terri Pease
Aurora, CO

"Very fast to use. Well formatted."
Michael Woolery
Oklahoma City, OK

"We find it very easy to find answers to our questions."
Thomas Klacik
Shamokin, PA

"I rely on your products for quick answers and for direction on where to find additional info."
Robert Damm
Medford, WI