File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2005 Taxes

Where To File 2011 Tax ReturnFirstgov Gov1040nr Ez 2012How To File An Amended Tax Return For 2013Irs Gov FreefilePa Tax Forms 2011Us Irs E File Free1040ez 2012 Worksheet2010 1040 Ez Tax FormFree Electronic Tax FilingCompare State Income Taxes2010 1040ez FormH R Block 2011 TaxesFile Tax Return2011 Irs Form 1041Amended Tax ReturnsWhere To File Federal Tax Return 2012How To Amend Tax ReturnHow To Do Amended Tax Return2011 Tax Preparation Software1040ez Electronic FilingFile A 1040ezWww Irs Amended ReturnsIrs Amendment FormIrs Gov Free FileHow To File A 1040 Ez1040 State Tax FormState Tax Forms 2012Free Tax ServiceState Tax Form 2013Tax Breaks For The UnemployedMilitary State Tax ExemptionsFile Free State Income TaxFile My State Taxes Free1040ezformIrs Gov State Tax FormsHow To File Tax AmendmentFiling 1040nr2011 1040a10 40 Easy

2005 Taxes

2005 taxes Publication 557 - Additional Material Table of Contents Appendix. 2005 taxes Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. 2005 taxes Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 2005 taxes 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. 2005 taxes No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 2005 taxes 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. 2005 taxes Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. 2005 taxes 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. 2005 taxes , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. 2005 taxes Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. 2005 taxes Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. 2005 taxes    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. 2005 taxes Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). 2005 taxes    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. 2005 taxes    4Deductible as a business expense to the extent allowed by section 192. 2005 taxes    5Deductible as a business expense to the extent allowed by section 194A. 2005 taxes 6Application is by letter to the address shown on Form 8718. 2005 taxes A copy of the organizing document should be attached and the letter should be signed by an officer. 2005 taxes    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. 2005 taxes    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). 2005 taxes    9Although the organization files a partnership return, all distributions are deemed dividends. 2005 taxes The members are not entitled to pass through treatment of the organization's income or expenses. 2005 taxes    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). 2005 taxes    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). 2005 taxes    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). 2005 taxes Use Form 1024 if applying for recognition under section 501(c)(4). 2005 taxes    13See section 501(c)(29) for details. 2005 taxes    14See Revenue Procedure 2012-11, sec. 2005 taxes 4. 2005 taxes 01, 2012-7 I. 2005 taxes R. 2005 taxes B. 2005 taxes 368, for details. 2005 taxes Appendix. 2005 taxes Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. 2005 taxes You should bear in mind that requirements for these instruments may vary under applicable state law. 2005 taxes See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. 2005 taxes DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . 2005 taxes Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. 2005 taxes Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2005 taxes Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. 2005 taxes No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. 2005 taxes Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2005 taxes   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. 2005 taxes ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 2005 taxes Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. 2005 taxes   In witness whereof, we have hereunto subscribed our names this day of , 20. 2005 taxes Appendix. 2005 taxes Sample Articles of Organization, continued Draft B The Charitable Trust. 2005 taxes Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. 2005 taxes ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2005 taxes Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. 2005 taxes The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. 2005 taxes Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. 2005 taxes No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. 2005 taxes No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. 2005 taxes b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. 2005 taxes On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 2005 taxes The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. 2005 taxes Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. 2005 taxes The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. 2005 taxes c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. 2005 taxes It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2005 taxes d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. 2005 taxes Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2005 taxes An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. 2005 taxes All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. 2005 taxes Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. 2005 taxes The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. 2005 taxes Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. 2005 taxes Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. 2005 taxes  None of the trustees shall be required to furnish any bond or surety. 2005 taxes None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. 2005 taxes  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. 2005 taxes A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. 2005 taxes  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. 2005 taxes Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. 2005 taxes a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. 2005 taxes No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. 2005 taxes b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. 2005 taxes c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. 2005 taxes d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. 2005 taxes e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. 2005 taxes f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. 2005 taxes Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. 2005 taxes Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. 2005 taxes Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. 2005 taxes Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. 2005 taxes No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. 2005 taxes No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. 2005 taxes Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . 2005 taxes Trustee Trustee Prev  Up  Next   Home   More Online Publications
Español

Department of Defense Inspector General

The Department of Defense Inspector General combats waste, fraud, and abuse by conducting audits and investigations. The Office of the Inspector General reports its findings to the secretary of defense and to Congress.

Contact the Agency or Department

Website: Department of Defense Inspector General

E-mail:

Address: 4800 Mark Center Dr
Alexandria, VA 22350-1500

Phone Number: (703) 604-8324

The 2005 Taxes

2005 taxes Index A Abatement of interest and penalties, Abatement of interest and penalties. 2005 taxes Accidents, Deductible losses. 2005 taxes , Nondeductible losses. 2005 taxes Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. 2005 taxes , Adjustments to Basis Amended returns, Amended return. 2005 taxes Appraisals, Appraisal. 2005 taxes , Costs of photographs and appraisals. 2005 taxes Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. 2005 taxes Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. 2005 taxes , Adjustments to Basis Replacement property, Basis of replacement property. 2005 taxes Business or income-producing property, Business or income-producing property. 2005 taxes Business purposes, property used partly for, Property used partly for business and partly for personal purposes. 2005 taxes C Cars Accidents, Deductible losses. 2005 taxes Fair market value of, Car value. 2005 taxes Cash gifts, Cash gifts. 2005 taxes Casualty losses, Table 3. 2005 taxes When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. 2005 taxes Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. 2005 taxes Nondeductible losses, Nondeductible losses. 2005 taxes Progressive deterioration, Progressive deterioration. 2005 taxes Proof of, Casualty loss proof. 2005 taxes When to report, Losses. 2005 taxes Workbooks for listing property, Workbooks for casualties and thefts. 2005 taxes Clean up costs, Cost of cleaning up or making repairs. 2005 taxes Condemnation, Condemnations. 2005 taxes Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. 2005 taxes Clean up, Cost of cleaning up or making repairs. 2005 taxes Incidental expenses, Related expenses. 2005 taxes Landscaping, Landscaping. 2005 taxes Photographs taken after loss, Costs of photographs and appraisals. 2005 taxes Protection, Cost of protection. 2005 taxes Repair, Cost of cleaning up or making repairs. 2005 taxes Replacement, Replacement cost. 2005 taxes D Death of taxpayer Postponement of gain, Death of a taxpayer. 2005 taxes Deductible losses, Deductible losses. 2005 taxes Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. 2005 taxes , Table 3. 2005 taxes When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. 2005 taxes Reporting Loss on Deposits When to report, Loss on deposits. 2005 taxes Disaster area losses, Lessee's loss. 2005 taxes Claiming on amended return, Claiming a disaster loss on an amended return. 2005 taxes Federal loan canceled, Federal loan canceled. 2005 taxes Federally declared disaster, Business or income-producing property located in a federally declared disaster area. 2005 taxes , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. 2005 taxes Form 1040X, How to report the loss on Form 1040X. 2005 taxes Home made unsafe, Home made unsafe by disaster. 2005 taxes How to deduct loss in preceding year, How to deduct your loss in the preceding year. 2005 taxes Inventory, Disaster loss to inventory. 2005 taxes Main home rules, Main home in disaster area. 2005 taxes , Gains. 2005 taxes Qualified disaster mitigation payments, Qualified disaster mitigation payments. 2005 taxes Qualified disaster relief payments, Qualified disaster relief payments. 2005 taxes Records to keep, Records. 2005 taxes Tax deadlines postponed, Covered disaster area. 2005 taxes When to deduct, When to deduct the loss. 2005 taxes Table 3, Table 3. 2005 taxes When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. 2005 taxes Disaster relief grants, Disaster relief. 2005 taxes Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. 2005 taxes F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. 2005 taxes Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. 2005 taxes Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. 2005 taxes , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. 2005 taxes Figuring loss, Theft loss proof. 2005 taxes , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. 2005 taxes Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. 2005 taxes Form 1040, Schedule D, Personal-use property. 2005 taxes Form 1040X Disaster area losses, How to report the loss on Form 1040X. 2005 taxes Form 4684 Reporting gains and losses on personal-use property, Personal-use property. 2005 taxes Free tax services, Free help with your tax return. 2005 taxes G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. 2005 taxes Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. 2005 taxes H Help (see Tax help) I Incidental expenses, Related expenses. 2005 taxes Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. 2005 taxes Interest abatement, Abatement of interest and penalties. 2005 taxes Inventory losses, Loss of inventory. 2005 taxes Disaster area losses, Disaster loss to inventory. 2005 taxes L Landscaping, Landscaping. 2005 taxes Leased property, Leased property. 2005 taxes When to report, Lessee's loss. 2005 taxes Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. 2005 taxes Records of, Theft loss proof. 2005 taxes Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. 2005 taxes (Table 3), Table 3. 2005 taxes When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. 2005 taxes , Married taxpayers. 2005 taxes Mislaid or lost property, Mislaid or lost property. 2005 taxes Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. 2005 taxes Nondeductible losses, Nondeductible losses. 2005 taxes P Payments for living expenses, Insurance payments for living expenses. 2005 taxes Penalty abatement, Abatement of interest and penalties. 2005 taxes Personal property Loss deduction, figuring of, Personal property. 2005 taxes Personal-use property Reporting gains and losses, Personal-use property. 2005 taxes Personal-use real property, Exception for personal-use real property. 2005 taxes Photographs Documentation of loss, Costs of photographs and appraisals. 2005 taxes Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. 2005 taxes Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. 2005 taxes Changing mind, Changing your mind. 2005 taxes Replacement property acquired after return filed, Replacement property acquired after return filed. 2005 taxes Replacement property acquired before return filed, Replacement property acquired before return filed. 2005 taxes Required statement, Required statement. 2005 taxes Substituting replacement property, Substituting replacement property. 2005 taxes Three-year limit, Three-year limit. 2005 taxes Proof of loss, Proof of Loss Protection costs, Cost of protection. 2005 taxes Publications (see Tax help) R Records of loss, Theft loss proof. 2005 taxes Recovered stolen property, Recovered stolen property. 2005 taxes Reimbursements Cash gifts, Cash gifts. 2005 taxes Disaster relief, Disaster relief. 2005 taxes Employer's emergency disaster fund, Employer's emergency disaster fund. 2005 taxes Failure to file a claim, Failure to file a claim for reimbursement. 2005 taxes Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. 2005 taxes Related person, replacement property bought from, Buying replacement property from a related person. 2005 taxes Repair costs, Cost of cleaning up or making repairs. 2005 taxes Replacement cost, Replacement cost. 2005 taxes Replacement period, Replacement Period Extension of, Extension. 2005 taxes Replacement property, Replacement Property Advance payment, Advance payment. 2005 taxes Basis adjustment to corporation's property, Basis adjustment to corporation's property. 2005 taxes Basis of, Basis of replacement property. 2005 taxes Main home, Main home replaced. 2005 taxes In disaster area, Main home in disaster area. 2005 taxes Postponement of gain, Replacement property acquired before return filed. 2005 taxes Reporting gains and losses, Reporting a gain. 2005 taxes , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. 2005 taxes Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. 2005 taxes Table 1, Table 1. 2005 taxes Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. 2005 taxes Personal-use property, Personal-use property. 2005 taxes Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. 2005 taxes State disaster relief grants for businesses, State disaster relief grants for businesses. 2005 taxes Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. 2005 taxes Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. 2005 taxes When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. 2005 taxes Mislaid or lost property, Mislaid or lost property. 2005 taxes Proof of, Theft loss proof. 2005 taxes When to deduct (Table 3), Table 3. 2005 taxes When To Deduct a Casualty or Theft Loss When to report, Losses. 2005 taxes Workbooks for listing property, Workbooks for casualties and thefts. 2005 taxes Timber loss, Timber loss. 2005 taxes W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. 2005 taxes Prev  Up     Home   More Online Publications