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Complete 2005 Taxes Online

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Complete 2005 Taxes Online

Complete 2005 taxes online Publicación 4492(SP) - Introductory Material Tabla de contenidos Introducción Artículos de interés - A usted quizá le interese ver: Introducción En esta publicación se explican las disposiciones principales de la Katrina Emergency Tax Relief Act of 2005 (Ley de Alivio Tributario para Desastres Causados por el Huracán Katrina del 2005) y la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005). Complete 2005 taxes online Artículos de interés - A usted quizá le interese ver: Publicación 526 Charitable Contributions (Contribuciones Caritativas), en inglés 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas Netas de Operación (NOL) para Personas Físicas, Caudales Hereditarios y Fideicomisos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos, en español 946 How to Depreciate Property (Cómo Depreciar los Bienes), en inglés Formas (e instrucciones) 4506Request for Copy of Tax Return (Solicitud de una Copia de la Declaración de Impuestos), en inglés 4506-TRequest for Transcript of Tax Return (Solicitud de un Apógrafo de la Declaración de Impuestos), en inglés 4684Casualties and Thefts (Hechos Fortuitos y Robos), en inglés 5884Work Opportunity Credit (Crédito por Oportunidad de Trabajo), en inglés 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma (Créditos para Patronos o Empleadores Afectados por el Huracán Katrina, Rita o Wilma), en inglés 8863Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), en inglés 8915Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés Anterior  Subir  Siguiente   Inicio   More Online Publications
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The federal government's Do Not Call (DNC) Registry allows you to permanently restrict telemarketing calls by registering your phone number at donotcall.gov or by calling 1-888-382-1222. If you receive telemarketing calls after your number has been in the national registry for three months, you can file a complaint using the same web page and toll-free number.

The Federal Trade Commission advises that it is not necessary to register cell phone numbers on the DNC Registry despite e-mail claims circulating on the Internet telling you to do so.

Placing your number on this national registry will stop most telemarketing calls, but not all of them. Calls that are still permitted include those from:

  • Political Organizations
  • Charities
  • Telephone surveyors
  • Some insurance situations
  • Organizations with which you have a relationship

How To File A Complaint About A Sales Call

If you think a sales call is in violation of the Federal Trade Commission rule and want to file a complaint, use the online resource.

A Federal Trade Commission rule defines what telemarketers can and cannot do when making a sales call. Callers must:

  • Provide the seller's name.
  • Disclose that the call is a sales call.
  • Tell you exactly what they're trying to sell.
  • Disclose the total cost and other terms of sale before you make any payment for the goods or services
  • Tell you if they don't allow refunds, exchanges or cancellations

If a prize is involved, the caller must give you the odds of winning, inform you that no purchase is necessary, and tell you how to get instructions for entering without buying anything.

It's illegal for telemarketers to:

  • Misrepresent what they're offering.
  • Call before 8 a.m. or after 9 p.m.
  • Threaten, intimidate or harass you, or call again if you ask them not to.

This FTC rule applies even when you receive a call from a telemarketer in another state or country. It also applies if you make a call to a company in another state or country in response to a mail solicitation.

The rule generally does not apply when you call to order from a catalog or in response to an ad on television or radio, or in a magazine or newspaper. It also does not apply to solicitations you receive by fax or e-mail. Be aware that certain types of businesses, including nonprofit organizations, investment brokers and advisors, banks and financial institutions, are exempt from the rule.

In addition, telemarketers are not allowed to use auto dialers to reach cell phones.

If you get a phone call from someone who says they are with your bank and/or credit company and they ask you to provide or confirm any personal information:

  • Do NOT answer any questions.
  • Hang up immediately.
  • Call your bank or credit company directly and tell them what happened.

The Complete 2005 Taxes Online

Complete 2005 taxes online 5. Complete 2005 taxes online   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. Complete 2005 taxes online Making the election. Complete 2005 taxes online Form 3115. Complete 2005 taxes online Income TaxesAccrual of contested income taxes. Complete 2005 taxes online Employment Taxes Other TaxesAdditional Medicare Tax. Complete 2005 taxes online What's New Additional Medicare Tax. Complete 2005 taxes online  Beginning in 2013, you must withhold a 0. Complete 2005 taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Complete 2005 taxes online Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Complete 2005 taxes online See Employment Taxes , and Self-employment tax , later. Complete 2005 taxes online Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Complete 2005 taxes online You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Complete 2005 taxes online Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. Complete 2005 taxes online When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Complete 2005 taxes online This applies whether you use the cash method or an accrual method of accounting. Complete 2005 taxes online Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. Complete 2005 taxes online You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Complete 2005 taxes online Limit on accrual of taxes. Complete 2005 taxes online   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Complete 2005 taxes online However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. Complete 2005 taxes online Example. Complete 2005 taxes online Your state imposes a tax on personal property used in a trade or business conducted in the state. Complete 2005 taxes online This tax is assessed and becomes a lien as of July 1 (accrual date). Complete 2005 taxes online In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Complete 2005 taxes online Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Complete 2005 taxes online You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Complete 2005 taxes online Uniform capitalization rules. Complete 2005 taxes online   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. Complete 2005 taxes online They also apply to certain taxpayers who acquire property for resale. Complete 2005 taxes online Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Complete 2005 taxes online For more information, see chapter 1. Complete 2005 taxes online Carrying charges. Complete 2005 taxes online   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Complete 2005 taxes online You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Complete 2005 taxes online For more information, see chapter 7. Complete 2005 taxes online Refunds of taxes. Complete 2005 taxes online   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. Complete 2005 taxes online For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Complete 2005 taxes online    You must include in income any interest you receive on tax refunds. Complete 2005 taxes online Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Complete 2005 taxes online The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Complete 2005 taxes online Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Complete 2005 taxes online See Taxes for local benefits , later. Complete 2005 taxes online If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Complete 2005 taxes online However, you can elect to ratably accrue the taxes during the year. Complete 2005 taxes online See Electing to ratably accrue , later. Complete 2005 taxes online Taxes for local benefits. Complete 2005 taxes online   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Complete 2005 taxes online These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Complete 2005 taxes online You should increase the basis of your property by the amount of the assessment. Complete 2005 taxes online   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Complete 2005 taxes online If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. Complete 2005 taxes online Example. Complete 2005 taxes online To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Complete 2005 taxes online The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Complete 2005 taxes online The city is paying the principal and interest with the annual payments made by the property owners. Complete 2005 taxes online The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Complete 2005 taxes online The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Complete 2005 taxes online Charges for services. Complete 2005 taxes online   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Complete 2005 taxes online Purchase or sale of real estate. Complete 2005 taxes online   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Complete 2005 taxes online   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. Complete 2005 taxes online Treat the seller as paying the taxes up to but not including the date of sale. Complete 2005 taxes online Treat the buyer as paying the taxes beginning with the date of sale. Complete 2005 taxes online You can usually find this information on the settlement statement you received at closing. Complete 2005 taxes online   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. Complete 2005 taxes online Example. Complete 2005 taxes online Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Complete 2005 taxes online He has not elected to ratably accrue property taxes. Complete 2005 taxes online November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Complete 2005 taxes online He sold the property on June 30, 2013. Complete 2005 taxes online Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Complete 2005 taxes online He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. Complete 2005 taxes online Electing to ratably accrue. Complete 2005 taxes online   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Complete 2005 taxes online Example. Complete 2005 taxes online Juan Sanchez is a calendar year taxpayer who uses an accrual method. Complete 2005 taxes online His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Complete 2005 taxes online July 1 is the assessment and lien date. Complete 2005 taxes online If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. Complete 2005 taxes online Separate elections. Complete 2005 taxes online   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. Complete 2005 taxes online Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Complete 2005 taxes online See Form 3115 , later. Complete 2005 taxes online Making the election. Complete 2005 taxes online   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. Complete 2005 taxes online The statement should show all the following items. Complete 2005 taxes online The trades or businesses to which the election applies and the accounting method or methods used. Complete 2005 taxes online The period to which the taxes relate. Complete 2005 taxes online The computation of the real estate tax deduction for that first year. Complete 2005 taxes online   Generally, you must file your return by the due date (including extensions). Complete 2005 taxes online However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Complete 2005 taxes online Attach the statement to the amended return and write “Filed pursuant to section 301. Complete 2005 taxes online 9100-2” on the statement. Complete 2005 taxes online File the amended return at the same address where you filed the original return. Complete 2005 taxes online Form 3115. Complete 2005 taxes online    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. Complete 2005 taxes online For more information, including applicable time frames for filing, see the Instructions for Form 3115. Complete 2005 taxes online Note. Complete 2005 taxes online If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. Complete 2005 taxes online R. Complete 2005 taxes online B. Complete 2005 taxes online 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Complete 2005 taxes online R. Complete 2005 taxes online B. Complete 2005 taxes online 689, and Revenue Procedure 2012-20, 2012-14 I. Complete 2005 taxes online R. Complete 2005 taxes online B. Complete 2005 taxes online 700, or any successor. Complete 2005 taxes online Revenue Procedure 2011-14 is available at  www. Complete 2005 taxes online irs. Complete 2005 taxes online gov/irb/2011-04IRB/ar08. Complete 2005 taxes online html. Complete 2005 taxes online Income Taxes This section discusses federal, state, local, and foreign income taxes. Complete 2005 taxes online Federal income taxes. Complete 2005 taxes online   You cannot deduct federal income taxes. Complete 2005 taxes online State and local income taxes. Complete 2005 taxes online   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Complete 2005 taxes online An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Complete 2005 taxes online   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. Complete 2005 taxes online Accrual of contested income taxes. Complete 2005 taxes online   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. Complete 2005 taxes online   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. Complete 2005 taxes online You cannot deduct them in the year in which the liability is finally determined. Complete 2005 taxes online    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. Complete 2005 taxes online Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. Complete 2005 taxes online   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. Complete 2005 taxes online You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Complete 2005 taxes online For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Complete 2005 taxes online Foreign income taxes. Complete 2005 taxes online   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Complete 2005 taxes online S. Complete 2005 taxes online possession. Complete 2005 taxes online However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Complete 2005 taxes online S. Complete 2005 taxes online tax under the foreign earned income exclusion or the foreign housing exclusion. Complete 2005 taxes online For information on these exclusions, see Publication 54, Tax Guide for U. Complete 2005 taxes online S. Complete 2005 taxes online Citizens and Resident Aliens Abroad. Complete 2005 taxes online For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Complete 2005 taxes online Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Complete 2005 taxes online Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. Complete 2005 taxes online You may also need to pay certain employment taxes from your own funds. Complete 2005 taxes online These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Complete 2005 taxes online Note. Complete 2005 taxes online Additional Medicare Tax is only imposed on the employee. Complete 2005 taxes online There is no employer share of Additional Medicare Tax. Complete 2005 taxes online Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. Complete 2005 taxes online You can deduct the employment taxes you must pay from your own funds as taxes. Complete 2005 taxes online Example. Complete 2005 taxes online You pay your employee $18,000 a year. Complete 2005 taxes online However, after you withhold various taxes, your employee receives $14,500. Complete 2005 taxes online You also pay an additional $1,500 in employment taxes. Complete 2005 taxes online You should deduct the full $18,000 as wages. Complete 2005 taxes online You can deduct the $1,500 you pay from your own funds as taxes. Complete 2005 taxes online For more information on employment taxes, see Publication 15 (Circular E). Complete 2005 taxes online Unemployment fund taxes. Complete 2005 taxes online   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Complete 2005 taxes online Deduct these payments as taxes. Complete 2005 taxes online Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Complete 2005 taxes online Excise taxes. Complete 2005 taxes online   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. Complete 2005 taxes online However, see Fuel taxes , later. Complete 2005 taxes online   For more information on excise taxes, see Publication 510. Complete 2005 taxes online Franchise taxes. Complete 2005 taxes online   You can deduct corporate franchise taxes as a business expense. Complete 2005 taxes online Fuel taxes. Complete 2005 taxes online   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. Complete 2005 taxes online Do not deduct these taxes as a separate item. Complete 2005 taxes online   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Complete 2005 taxes online For more information, see Publication 510. Complete 2005 taxes online Occupational taxes. Complete 2005 taxes online   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Complete 2005 taxes online Personal property tax. Complete 2005 taxes online   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Complete 2005 taxes online Sales tax. Complete 2005 taxes online   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Complete 2005 taxes online If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Complete 2005 taxes online If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Complete 2005 taxes online If the property is depreciable, add the sales tax to the basis for depreciation. Complete 2005 taxes online For more information on basis, see Publication 551. Complete 2005 taxes online    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Complete 2005 taxes online Also, do not include these taxes in gross receipts or sales. Complete 2005 taxes online Self-employment tax. Complete 2005 taxes online   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Complete 2005 taxes online This deduction only affects your income tax. Complete 2005 taxes online It does not affect your net earnings from self-employment or your self-employment tax. Complete 2005 taxes online   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). Complete 2005 taxes online   For more information on self-employment tax, see Publication 334. Complete 2005 taxes online Additional Medicare Tax. Complete 2005 taxes online   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Complete 2005 taxes online See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Complete 2005 taxes online Prev  Up  Next   Home   More Online Publications