Symbols

401(k) plans, Elective Deferrals (401(k) Plans)

403(b) plans, 403(b) Plan Changes, 403(b) Plan Changes

, Contributions for Relief of Tsunami Victims

A

Additional child tax credit, Additional Child Tax Credit Expanded

Alternative minimum tax, Alternative Minimum Tax Foreign Tax Credit (AMTFTC) 90% Limit Repealed

Archer medical savings accounts (MSAs), Archer Medical Savings Accounts (MSAs) Extended

Assistance (see Tax help)

B

Bona fide residence, Bona fide residence.

C

Carryback/carryover of foreign tax credit, Foreign Tax Credit—Modified Carryback and Carryover Periods

Cars:

Depreciation, Depreciation limits on passenger automobiles.

Donations of, Charitable Contributions of Cars, Boats, and Aircraft, Acknowledgement Required for Car Donations

Standard mileage rate, Standard Mileage Rate

Catch-up contributions, Catch-up contributions., Catch-up contributions.

Charitable contributions, Charitable Contributions of Property Over $500,000, Corporate Contributions of Property Over $5,000 (see Contributions, charitable)

Charitable contributions:

Intellectual property, Charitable Contributions of Patents and Other Intellectual Property

Patents, Charitable Contributions of Patents and Other Intellectual Property

Child and dependent care credit, Credit for Child and Dependent Care Expenses for 2002 and 2003

Child care credit, Credit for Child and Dependent Care Expenses for 2002 and 2003

Child tax credit, Additional Child Tax Credit Expanded

Child's investment income, Investment Income of Child Under Age 14

Child, uniform definition of, Uniform Definition of a Qualifying Child

Clean-fuel vehicles, Electric and Clean-Fuel Vehicles

Combat pay:

Child tax credit, Additional Child Tax Credit Expanded

Dependent care benefits, Dependent Care Benefits

Earned income credit, Nontaxable combat pay election.

Comments on publication, Comments and suggestions.

Contributions, charitable:

Boats, Charitable Contributions of Cars, Boats, and Aircraft

By corporations, Corporate Contributions of Computer Technology and Equipment

Cars, Charitable Contributions of Cars, Boats, and Aircraft

Computers, Corporate Contributions of Computer Technology and Equipment

Intellectual property, Charitable Contributions of Patents and Other Intellectual Property

Patents, Charitable Contributions of Patents and Other Intellectual Property

Planes, Charitable Contributions of Cars, Boats, and Aircraft

Tsunami relief, Contributions for Relief of Tsunami Victims, Contributions for Relief of Tsunami Victims

Credits:

Child care, Credit for Child and Dependent Care Expenses for 2002 and 2003

Child tax, Additional Child Tax Credit Expanded

Earned income, Earned Income Credit Amounts Increased, Earned Income Credit (EIC) Amounts Increase

Health coverage, Health Coverage Tax Credit

Low sulfur diesel, Low Sulfur Diesel Fuel Credit

Renewable energy and refined coal, Credit for Electricity and Refined Coal Produced From Qualified Energy

Research, Extension of Research Credit

Welfare-to-work, Work Opportunity Credit and Welfare-to-Work Credit Have Been Extended

Work opportunity, Work Opportunity Credit and Welfare-to-Work Credit Have Been Extended

D

Dependency exemption, Dependency exemption, head of household filing status, and EIC., Dependency Exemption

Dependent care benefits, Dependent Care Benefits

Depletion, Percentage Depletion

Depreciation:

Cars, Depreciation limits on passenger automobiles.

Electric vehicles, Depreciation limits on electric vehicles.

Involuntary conversions, Figuring Depreciation for Property Acquired in a Like-kind Exchange or Involuntary Conversion

Like-kind exchanges, Figuring Depreciation for Property Acquired in a Like-kind Exchange or Involuntary Conversion

Limits, Depreciation limits on passenger automobiles., Depreciation limits on trucks or vans., Depreciation limits on electric vehicles.

Section 179 deduction, Increased section 179 limits.

Trucks or vans, Depreciation limits on trucks or vans.

Discrimination suits, Unlawful Discrimination Claims

Domestic production, deduction for, Deduction for Domestic Production Activities

E

Earned income credit, Earned Income Credit Amounts Increased, Earned Income Credit (EIC), Earned Income Credit (EIC) Amounts Increase

Education benefits:

Education savings bonds, Income Limits Increased for Reduction of Education Savings Bond Exclusion

Hope credit, Income Limits Increased for Hope and Lifetime Learning Credits

Lifetime learning credit, Income Limits Increased for Hope and Lifetime Learning Credits

Qualified tuition programs, Distributions From Privately- Sponsored Qualified Tuition Programs (QTPs) May Be Tax Free

Student loan interest, Student Loan Interest Deduction

Student loan repayment, Student Loan Repayment Assistance May Be Tax Free

Tuition and fees deduction, Tuition and Fees Deduction

Education savings bonds, Income Limits Increased for Reduction of Education Savings Bond Exclusion

Educators, Educator Expenses Deduction Extended

Elective deferrals, Elective Deferrals (401(k) Plans), Elective Deferral (SARSEPs) Limit

Electric vehicles:

Credit, Electric and Clean-Fuel Vehicles

Deduction, Electric and Clean-Fuel Vehicles

Depreciation limits, Depreciation limits on electric vehicles.

Employee stock options, Employment Taxes on Employee Stock Options

Empowerment zone business stock, Section 1202 Exclusion Increased for Gain from Empowerment Zone Business Stock

Enterprise zone business stock, Section 1202 Exclusion Increased for Gain from Empowerment Zone Business Stock

Environmental cleanup costs, Environmental Cleanup Cost Deduction

Estimated tax payments, Adjusting your withholding or estimated tax payments for 2005.

Exempt organizations, car donations, Acknowledgement Required for Car Donations

Exemption amount, Exemption Amount Increased, Exemption Amount Increases

Expatriated entities and related persons, Minimum Taxable Income Limit for Expatriated Entities and Related Persons

Expatriated individuals, Expatriation of Individuals

Extraterritorial income exclusion, repeal of, Repeal of Extraterritorial Income Exclusion

F

Federal unemployment tax deposits, Increase to FUTA Tax Deposit Requirement

Fishermen, income averaging, Income Averaging for Farmers and Fishermen

Foreign tax credit, Foreign Tax Credit — Taxes on Income or Gain, Foreign Tax Credit—Modified Carryback and Carryover Periods, Alternative Minimum Tax Foreign Tax Credit (AMTFTC) 90% Limit Repealed

Foreign taxes, translation of, Translation of Foreign Taxes

Form:

1040A, Higher Taxable Income Limits for Using Form 1040A, 1040EZ, and TeleFile

1040EZ, Higher Taxable Income Limits for Using Form 1040A, 1040EZ, and TeleFile

1040–ES, Adjusting your withholding or estimated tax payments for 2005.

2290, 6. Excise Taxes

4136, 6. Excise Taxes

6765, Extension of Research Credit

720, 6. Excise Taxes

8812, Additional Child Tax Credit Expanded

8835, Credit for Electricity and Refined Coal Produced From Qualified Energy

8849, 6. Excise Taxes

8854, Expatriation of Individuals

8896, Low Sulfur Diesel Fuel Credit

940, Increase to FUTA Tax Deposit Requirement

W-4, Adjusting your withholding or estimated tax payments for 2005.

H

Head of household filing status, Head of Household Filing Status

Health coverage tax credit, Health Coverage Tax Credit

Health savings accounts (HSAs), Health Savings Accounts (HSAs)

Help (see Tax help)

Hope credit, Income Limits Increased for Hope and Lifetime Learning Credits

I

Income averaging for fishermen, Income Averaging for Farmers and Fishermen

Investment income of child, Investment Income of Child Under Age 14

IRAs, Modified AGI Limit for Traditional IRAs Increases, New Method for Figuring Net Income On Returned or Recharacterized IRA Contributions, Modified AGI Limit for Traditional IRAs Increases, Roth IRA Contribution Limit

Itemized deductions, Limit on Itemized Deductions Increased

J

Japan-U.S. tax treaty, Residents of Japan

L

Lifetime learning credit, Income Limits Increased for Hope and Lifetime Learning Credits

Limit on elective deferrals, Increase in the limit on elective deferrals., Increase in the limit on elective deferrals.

Livestock, weather-related sales of, Weather-Related Sales of Livestock Reported After 2002

Local income tax deduction, State and Local General Sales Tax Deduction

P

Passenger automobiles, Depreciation limits on passenger automobiles.

Patents, donations of, Charitable Contributions of Patents and Other Intellectual Property, Charitable Contributions of Patents and Other Intellectual Property

Possessions of the U.S., U.S. Possessions Income

Q

Qualified plans, Qualified Plans, Qualified Plans

Qualified tuition programs, Distributions From Privately- Sponsored Qualified Tuition Programs (QTPs) May Be Tax Free

R

Reforestation, Expensing Reforestation Costs

Residents of Japan, Residents of Japan

Retirement plans:

403(b), 403(b) Plan Changes, 403(b) Plan Changes

IRAs, Modified AGI Limit for Traditional IRAs Increases, Roth IRA Contribution Limit

Qualified plans, Qualified Plans, Qualified Plans

SEPs, Simplified Employee Pensions (SEPs), Simplified Employee Pensions (SEPs)

SIMPLEs, SIMPLE Plans

TSPs, Thrift Savings Plan (TSP)

Roth IRAs, Roth IRA Contribution Limit

Rural mail carriers, Rural Mail Carriers

S

Section 1202 exclusion, Section 1202 Exclusion Increased for Gain from Empowerment Zone Business Stock, Section 1202 Exclusion Increased for Gain from Empowerment Zone Business Stock

Section 179 deduction, Increased section 179 limits., Section 179 Deduction Limit for Sport Utility and Certain Other Vehicles

Section 529 plans (see Qualified tuition programs)

Self-employment tax, Self-Employment Tax, Self-Employment Tax

SIMPLE plans, SIMPLE Plans

Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs), Simplified Employee Pensions (SEPs)

Social security tax, Social Security and Medicare Taxes

Sport utility vehicles, Section 179 Deduction Limit for Sport Utility and Certain Other Vehicles

Standard deduction, Standard Deduction Amount Increased, Standard Deduction Amount Increases

Standard mileage rate, Standard Mileage Rate, Standard Mileage Rate

State income tax deduction, State and Local General Sales Tax Deduction

Straddles, Straddle Rules

Student loan interest, Student Loan Interest Deduction

Student loan repayments, Student Loan Repayment Assistance May Be Tax Free

Suggestions for publication, Comments and suggestions.

T

Tax help, 8. How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Teachers, Educator Expenses Deduction Extended

TeleFile, Higher Taxable Income Limits for Using Form 1040A, 1040EZ, and TeleFile

Thrift savings plans, Thrift Savings Plan (TSP)

Timber, sales of, Capital Gain Treatment Applies to Outright Sales of Timber

Traditional IRAs, Modified AGI Limit for Traditional IRAs Increases

Translation of foreign taxes, Translation of Foreign Taxes

Travel, meals, and entertainment:

Officers, directors, or more-than-10% shareholders, Limit on Deduction of Certain Travel, Meals, and Entertainment Expenses for Officers, Directors, or More-Than-10% Shareholders

Trucks or vans, Depreciation limits on trucks or vans.

Tuition and fees deduction, Tuition and Fees Deduction

U

U.S. possessions, U.S. Possessions Income

W

Withholding:

For 2005, Adjusting your withholding or estimated tax payments for 2005.

Payments to foreign persons, Withholding on Payments to Foreign Persons, Withholding on Payments to Foreign Persons

Supplemental wages, Increase to Withholding on Supplemental Wage Payments Exceeding $1,000,000