File 2005 Taxes
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File 2005 Taxes
File 2005 taxes Index A Adoption Child tax credit, Adopted child. File 2005 taxes (see also Child tax credit) Afghanistan, Afghanistan area. File 2005 taxes Aliens, Alien Status Amount of exclusion, Amount of Exclusion Arabian peninsula, Arabian peninsula. File 2005 taxes Assistance (see Tax help) C Child tax credit, Child Tax Credit Limits Modified adjusted gross income, Modified AGI. File 2005 taxes Qualifying child, Qualifying Child Child, qualifying, Qualifying child. File 2005 taxes Claims for tax forgiveness, Claims for Tax Forgiveness Codes, W-2, Form W-2 Codes Combat zone Election to include pay for earned income credit, Nontaxable combat pay election. File 2005 taxes Exclusion, Combat Zone Exclusion Extension of deadlines, Service That Qualifies for an Extension of Deadline Related forgiveness, Combat Zone Related Forgiveness Community property, Community Property, Residents of community property states. File 2005 taxes Contingency operation, Service That Qualifies for an Extension of Deadline Credits Child tax, Child Tax Credit Earned income, Earned Income Credit Excess social security tax withheld, Credit for Excess Social Security Tax Withheld First-time homebuyer, First-Time Homebuyer Credit D Decedents, Forgiveness of Decedent's Tax Liability Deductions, itemized, Itemized Deductions Domicile, Domicile. File 2005 taxes Dual-status aliens, Dual-Status Aliens E Earned income credit, Earned Income Credit Social security card, Social security number. File 2005 taxes Social security number, Social security number. File 2005 taxes Educational expenses, Educational Expenses Employee business expenses, Employee Business Expenses Excess social security tax withholding credit, Credit for Excess Social Security Tax Withheld Excess withholding credit How to take, How to take the credit. File 2005 taxes Expenses Employee business, Employee Business Expenses Moving, Moving Expenses Extension of deadlines, Extension of Deadlines Extension of time to file, Extensions F Family, Adopted child. File 2005 taxes (see also Child tax credit) Filing returns, Filing Returns First-time homebuyer credit, First-Time Homebuyer Credit Foreclosures Mortgage settlement payouts, Foreclosures Foreign income, Foreign Source Income Foreign moves, Foreign Moves Forms 1040, Foreign Moves, Itemized Deductions, Where To File 1040A, Where To File 1040EZ, Where To File 1040NR, Nonresident Aliens 2106, Employee Business Expenses, Reimbursement. File 2005 taxes 2106-EZ, Employee Business Expenses 2848, Signing Returns, Spouse overseas. File 2005 taxes 3903, Moving Expenses 4868, Extensions W-2, Form W-2 Codes, Form W-2. File 2005 taxes , Nontaxable combat pay election. File 2005 taxes Foster care Child tax credit, Qualifying Child Free tax services, Free help with your tax return. File 2005 taxes G Gross income, Gross Income H Help (see Tax help) Home Away from, Away from home. File 2005 taxes Definition of, Away from home. File 2005 taxes Sale of, Sale of Home Homebuyer credit, First-Time Homebuyer Credit Hospitalization, Hospitalized While Serving in a Combat Zone, Hospitalized After Leaving a Combat Zone, Qualified hospitalization. File 2005 taxes I Income Foreign source, Foreign Source Income Gross, Gross Income Individual retirement arrangements, Individual Retirement Arrangements Installment agreement Payment deferment, Request for deferment. File 2005 taxes Interest rate (maximum), Maximum Rate of Interest Iraq, Arabian peninsula. File 2005 taxes Itemized deductions, Itemized Deductions J Joint returns, Joint returns. File 2005 taxes , Joint returns. File 2005 taxes , Joint returns. File 2005 taxes K Kosovo, The Kosovo area. File 2005 taxes M Military action related forgiveness, Terrorist or Military Action Related Forgiveness Military Spouses Residency Relief Act Domicile, Military Spouses Residency Relief Act (MSRRA) Miscellaneous itemized deductions, Employee Business Expenses Missing status, Missing status. File 2005 taxes , Spouse in missing status. File 2005 taxes , Missing status. File 2005 taxes Modified adjusted gross income (MAGI) Child tax credit limits, Modified AGI. File 2005 taxes Moving expenses, Moving Expenses N Nonresident aliens, Nonresident Aliens P Permanent change of station, Permanent change of station. File 2005 taxes Personal representative, Forgiveness of Decedent's Tax Liability Power of attorney, Signing Returns Professional dues, Professional Dues Publications (see Tax help) Q Qualifying child, Qualifying child. File 2005 taxes R Reimbursements Employee business expenses, Reimbursement. File 2005 taxes Moving and storage, Services or reimbursements provided by the government. File 2005 taxes Uniforms, Uniforms Reservists, Armed Forces reservists. File 2005 taxes Travel, Armed Forces Reservists Uniforms, Uniforms Resident aliens, Resident Aliens Returns Filing, Filing Returns Signing, Signing Returns S Sale of home, Sale of Home Same-sex marriage, Same-Sex Marriage SCRA violation payouts, Foreclosures Separate returns, Separate returns. File 2005 taxes Servicemembers Civil Relief Act, Maximum Rate of Interest Serving in a combat zone, Serving in a Combat Zone Social security numbers (SSNs) Earned income credit, Residency test. File 2005 taxes Spouse Deadline extension, Spouses. File 2005 taxes Died, Spouse died during the year. File 2005 taxes Incapacitated, Spouse incapacitated. File 2005 taxes Missing, Spouse in missing status. File 2005 taxes Nonresident alien, Treating nonresident alien spouse as resident alien. File 2005 taxes Overseas, Spouse overseas. File 2005 taxes State bonus payments, State bonus payments. File 2005 taxes T Tax forgiven, Combat Zone Related Forgiveness Tax help, How To Get Tax Help Temporary work location, Temporary work location. File 2005 taxes Terrorist related forgiveness, Terrorist or Military Action Related Forgiveness Transportation, Armed Forces reservists. File 2005 taxes Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses TTY/TDD information, How To Get Tax Help U Uniforms, Uniforms W When to file, When To File Where to file, Where To File Y Yugoslavia, The Kosovo area. File 2005 taxes Prev Up Home More Online Publications
Small Business/Self-Employed Topics
Market Segment Understandings (MSU)
The IRS, in a continuing effort to increase tax compliance and at the same time reduce taxpayer burden, has expanded its MSU Program into other industries. The newest additions are new voluntary compliance agreements for all industries where tipping is customary.
These voluntary compliance agreements are designed to enhance tax compliance among tipped employees through taxpayer education instead of through traditional enforcement actions, such as tip examinations.
Tip agreements available are:
EmTRAC - Employer-designed Tip Reporting Alternative Commitment (PDF). Taxpayers in the Food and beverage industry designing their own tip compliance program in conjunction with the IRS.
Page Last Reviewed or Updated: 27-Dec-2013
The File 2005 Taxes
File 2005 taxes Index A Active participation, Active participation. File 2005 taxes Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. File 2005 taxes Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. File 2005 taxes Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. File 2005 taxes Increasing amounts, Effect of increasing amounts at risk in subsequent years. File 2005 taxes Nonrecourse financing, Nonrecourse financing. File 2005 taxes At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. File 2005 taxes Loss defined, Loss defined. File 2005 taxes Partners, Loss limits for partners and S corporation shareholders. File 2005 taxes S corporation shareholders, Loss limits for partners and S corporation shareholders. File 2005 taxes Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. File 2005 taxes Excluded business, Qualifying business. File 2005 taxes Qualified corporation, Qualified corporation. File 2005 taxes Qualifying business, Qualifying business. File 2005 taxes Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. File 2005 taxes C Closely held corporation, Closely held C corporation. File 2005 taxes Commercial revitalization deduction, Commercial revitalization deduction (CRD). File 2005 taxes Corporations Closely held, Corporations. File 2005 taxes , Corporations. File 2005 taxes Controlled group of, Controlled group of corporations. File 2005 taxes Personal service, Corporations. File 2005 taxes , Corporations. File 2005 taxes Qualified, Qualified corporation. File 2005 taxes CRD, Commercial revitalization deduction (CRD). File 2005 taxes D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. File 2005 taxes Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. File 2005 taxes Gift, Dispositions by gift. File 2005 taxes Installment sale, Installment sale of an entire interest. File 2005 taxes Partial, Partial dispositions. File 2005 taxes E Excluded business, definition of, Qualifying business. File 2005 taxes F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. File 2005 taxes Form 6198, Form 6198. File 2005 taxes 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. File 2005 taxes Free tax services, Free help with your tax return. File 2005 taxes G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. File 2005 taxes Limited partners, Limited partners. File 2005 taxes M Material participation, Material Participation, Corporations. File 2005 taxes Modified adjusted gross income, Phaseout rule. File 2005 taxes N Nonrecourse loan, Nonrecourse financing. File 2005 taxes P Participation, Participation. File 2005 taxes Active, Active participation. File 2005 taxes Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. File 2005 taxes Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). File 2005 taxes Q Qualified person, nonrecourse financing, Qualified person. File 2005 taxes Qualifying business, at-risk rules, Qualifying business. File 2005 taxes R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. File 2005 taxes Rental activity $25,000 offset, Special $25,000 allowance. File 2005 taxes Active participation, Active participation. File 2005 taxes Exceptions, Exceptions. File 2005 taxes Phaseout rule, Phaseout rule. File 2005 taxes Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. File 2005 taxes S Section 1245 property, Section 1245 property. File 2005 taxes Self-charged interest, Self-charged interest. File 2005 taxes Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. File 2005 taxes Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. File 2005 taxes T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. File 2005 taxes W Worksheet 1, Worksheet 1. File 2005 taxes Worksheet 3, Worksheet 3. File 2005 taxes Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. File 2005 taxes , Worksheet A. File 2005 taxes Significant Participation Passive Activities Worksheet B, Worksheet B. File 2005 taxes , Worksheet B. File 2005 taxes Significant Participation Activities With Net Income Prev Up Home More Online Publications