Publication 3 (2005), Armed Forces' Tax Guide

A

Advance earned income credit, Advance Earned Income Credit
Afghanistan, Afghanistan area.
Aliens, Alien Status
Amount of exclusion, Amount of Exclusion
Assistance (see Tax help)

C

Child tax credit, Child Tax Credit

Child, qualifying, Qualifying child., Qualifying child., Qualifying child.

Claims for tax forgiveness, Claims for Tax Forgiveness

Combat zone:

Election to include pay for earned income credit, Nontaxable combat pay election.
Exclusion, Combat Zone Exclusion
Extension of deadlines, Service That Qualifies for an Extension of Deadline
Qualified hazardous duty area, Qualified hazardous duty area.
Tax forgiveness, Combat Zone Tax Forgiveness

Comments on publication, Comments and suggestions.

Community property, Community Property, Residents of community property states.

Contingency operation, Service That Qualifies for an Extension of Deadline

Credits:

Advance earned income, Advance Earned Income Credit
Child tax, Advance Earned Income Credit, Child Tax Credit
Earned income, Earned Income Credit

D

Decedents, Decedents
Deductions, itemized, Itemized Deductions
Dependents, Dependents
Domicile, Domicile.
Dual-status aliens, Dual-Status Aliens

E

Earned income credit, Earned Income Credit

Educational expenses, Educational expenses.

Employee business expenses, Employee Business Expenses

Exemptions, Exemptions

Expenses:

Employee business, Employee Business Expenses
Moving, Moving Expenses

Extension of deadlines, Extension of Deadline

Extension of time to file, Extensions

F

Filing returns, Filing Returns, Filing Returns for Combat Zone or Contingency Operation Participants

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.
2106-EZ, Employee Business Expenses
2848, Signing Returns, Spouse overseas.
3903, Moving Expenses
4868, Extensions
8822, Refunds
W-2, Form W-2., Nontaxable combat pay election.

Free tax services, How To Get Tax Help

G

Gross income, Gross Income

H

Help (see Tax help)

Home:

Away from, Away from home.
Definition of, Away from home.
Sale of, Sale of Home

Hospitalization, Hospitalized while serving in the combat zone., Hospitalized after leaving the combat zone., Deadline extension period., Qualified hospitalization.

Hurricane Katrina, Exemption for individual displaced by Hurricane Katrina.

I

Income:

Foreign source, Foreign Source Income
Gross, Gross Income

Individual retirement arrangements, Individual Retirement Arrangements

Installment agreement:

Payment deferment, Request for deferment.

Interest rate (maximum), Maximum rate of interest.

Iraq, Persian Gulf area.

Itemized deductions, Itemized Deductions

J

Joint returns, Joint returns., Joint returns., Joint returns.

K

Kosovo, The Kosovo area.

M

Military action tax forgiveness, Terrorist or Military Action Tax Forgiveness
Miscellaneous itemized deductions, Employee Business Expenses
Missing status, Missing status., Spouse in missing status., Missing status.
More information (see Tax help)
Moving expenses, Moving Expenses

N

Nonresident aliens, Nonresident Aliens

P

Permanent change of station, Permanent change of station.
Persian Gulf, Persian Gulf area.
Personal representative, Decedents
Power of attorney, Signing Returns
Professional dues, Professional dues.
Publications (see Tax help)

Q

Qualified hazardous duty area extension, Service That Qualifies for an Extension of Deadline
Qualifying child, Qualifying child., Qualifying child., Qualifying child.

R

Refunds, Refunds

Reimbursements:

Employee business expenses, Reimbursement.
Moving and storage, Services or reimbursements provided by the government.
Uniforms, Uniforms.

Reservists:, Armed Forces reservists.

Travel, Armed Forces Reservists
Uniforms, Uniforms.

Resident aliens, Resident Aliens

Returns:

Filing, Filing Returns
Signing, Signing Returns

S

Sale of home in 2005, Rules for Sales in 2005

Separate returns, Separate returns.

Servicemembers Civil Relief Act , Maximum rate of interest.

Serving in a combat zone, Serving in a Combat Zone

Spouse:

Deadline extension, Spouses.
Died, Spouse died during the year.
Incapacitated, Spouse incapacitated.
Missing, Spouse in missing status.
Nonresident alien, Treating nonresident alien spouse as resident alien.
Overseas, Spouse overseas.

Suggestions for publication, Comments and suggestions.

T

Tax forgiven, Combat Zone Tax Forgiveness
Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Temporary work location, Temporary work location.
Terrorist tax forgiveness, Terrorist or Military Action Tax Forgiveness
Transportation, Armed Forces reservists.
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.

Index

A

C

D

E

F

G

H

I

J

K

M

N

P

Q

R

S

T

U

W

Y