It all depends on the distro you pick. The most user-friendly ones only need /boot (under 50MB) and /root (more than 3GB at least) and you can make a /home (whatever size you want) to store your files and documents.
Distro's like Gentoo suggest having /var, /opt and the rest, but you don't have to have those.
Keep it simple. Also if your RAM exceeds 1GB, you don't really need a SWAP.