Table of Contents

• 1.   Filing Information
  • What's New
  • Reminders
  • Introduction
  • Do I Have To File a Return?
    • Individuals—In General
    • Dependents
    • Children Under Age 14
    • Self-Employed Persons
    • Aliens
    • Who Should File
  • Which Form Should I Use?
    • Form 1040EZ
    • Form 1040A
    • Form 1040
  • Does My Return Have To Be on Paper?
    • IRS e-file
  • When Do I Have To File?
    • Private delivery services.
    • Extensions of Time To File
  • How Do I Prepare My Return?
    • When Do I Report My Income and Expenses?
    • Social Security Number
    • Presidential Election Campaign Fund
    • Computations
    • Attachments
    • Third Party Designee
    • Signatures
    • Paid Preparer
    • Refunds
    • Amount You Owe
    • Gift To Reduce Debt Held by the Public
    • Peel-Off Address Label
  • Where Do I File?
  • What Happens After I File?
    • What Records Should I Keep?
    • Interest on Refunds
    • Past-Due Refund
    • Change of Address
  • What If I Made a Mistake?
    • Amended Returns and Claims for Refund
    • Penalties
• 2.   Filing Status
  • What's New for 2005
  • Introduction
  • Useful Items - You may want to see:
  • Marital Status
    • Divorced persons.
    • Divorce and remarriage.
    • Annulled marriages.
    • Head of household or qualifying widow(er) with dependent child.
    • Considered married.
    • Spouse died.
    • Married persons living apart.
  • Single
  • Married Filing Jointly
    • Filing a Joint Return
  • Married Filing Separately
    • Special Rules
    • Head of Household
    • Considered Unmarried
    • Keeping Up a Home
    • Qualifying Person
  • Qualifying Widow(er) With Dependent Child
• 3.   Personal Exemptions and Dependents
  • What's New for 2005
  • Introduction
  • Useful Items - You may want to see:
  • Exemptions
    • Personal Exemptions
  • Exemptions for Dependents
    • Qualifying Child
    • Qualifying Relative
  • Phaseout of Exemptions
  • Social Security Numbers for Dependents
    • Born and died in 2005.
    • Taxpayer identification numbers for aliens.
    • Taxpayer identification numbers for adoptees.
• 4.   Tax Withholding and Estimated Tax
  • What's New for 2006
  • Reminders
  • Introduction
  • Useful Items - You may want to see:
  • Withholding
    • Salaries and Wages
    • Tips
    • Taxable Fringe Benefits
    • Sick Pay
    • Pensions and Annuities
    • Gambling Winnings
    • Unemployment Compensation
    • Federal Payments
    • Backup Withholding
  • Estimated Tax
    • Who Does Not Have To Pay Estimated Tax
    • Who Must Pay Estimated Tax?
    • How To Figure Estimated Tax
    • When To Pay Estimated Tax
    • How To Figure Each Payment
    • How To Pay Estimated Tax
  • Credit for Withholding and Estimated Tax
    • Withholding
    • Estimated Tax
  • Underpayment Penalty