Pub. 527 (2005), Residential Rental Property |
2005 Tax Year |
Publication 527 - Additional Material
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information
from the IRS in several
ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
Contacting your Taxpayer Advocate.
If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.
The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights
and resolving problems that
have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision,
they can clear up
problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.
To contact your Taxpayer Advocate:
-
Call the Taxpayer Advocate toll free at
1-877-777-4778.
-
Call, write, or fax the Taxpayer Advocate office in your area.
-
Call 1-800-829-4059 if you are a
TTY/TDD user.
-
Visit
www.irs.gov/advocate.
For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese,
Korean, Russian, and
Vietnamese, in addition to English and Spanish).
Free tax services.
To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of
free tax publications and an
index of tax topics. It also describes other free tax information services, including tax education and assistance programs
and a list of TeleTax
topics.
Internet. You can access the IRS website 24 hours a day, 7 days a week, at
www.irs.gov to:
-
E-file your return. Find out about commercial tax preparation and e-file services available free to eligible
taxpayers.
-
Check the status of your 2005 refund. Click on Where's My Refund. Be sure to wait at least 6 weeks from the date you filed your
return (3 weeks if you filed electronically). Have your 2005 tax return available because you will need to know your social
security number, your
filing status, and the exact whole dollar amount of your refund.
-
Download forms, instructions, and publications.
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Order IRS products online.
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Research your tax questions online.
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Search publications online by topic or keyword.
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View Internal Revenue Bulletins (IRBs) published in the last few years.
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Figure your withholding allowances using our Form W-4 calculator.
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Sign up to receive local and national tax news by email.
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Get information on starting and operating a small business.
Phone. Many services are available by phone.
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Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications
and prior-year forms and instructions. You should receive your order within 10 days.
-
Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
-
Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An
employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local
Taxpayer Assistance Center
for an appointment. To find the number, go to
www.irs.gov/localcontacts or
look in the phone book under United States Government, Internal Revenue Service.
-
TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and
publications.
-
TeleTax topics. Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics.
-
Refund information. If you would like to check the status of your 2005 refund, call 1-800-829-4477 and press 1 for automated
refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if
you filed electronically).
Have your 2005 tax return available because you will need to know your social security number, your filing status, and the
exact whole dollar amount
of your refund.
Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers,
we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to
sometimes listen in on or
record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk-in. Many products and services are available on a walk-in basis.
-
Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and
publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions,
and office supply stores
have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices
and libraries have the
Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
-
Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An
employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need
to resolve a tax problem,
have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone
in person, visit your
local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No
appointment is necessary,
but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue.
A representative will
call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to
www.irs.gov/localcontacts or
look in the phone book under United States Government, Internal Revenue Service.
Mail. You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business
days after your request is received.
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
CD-ROM for tax products. You can order Publication 1796, IRS Tax Products CD-ROM, and obtain:
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A CD that is released twice so you have the latest products. The first release ships in late December and the final release
ships in late
February.
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Current-year forms, instructions, and publications.
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Prior-year forms, instructions, and publications.
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Tax Map: an electronic research tool and finding aid.
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Tax law frequently asked questions (FAQs).
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Tax Topics from the IRS telephone response system.
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Fill-in, print, and save features for most tax forms.
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Internal Revenue Bulletins.
-
Toll-free and email technical support.
Buy the CD-ROM from National Technical Information Service (NTIS) at
www.irs.gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee).
CD-ROM for small businesses. Publication 3207, The Small Business Resource Guide CD-ROM for 2005, has a new look and enhanced navigation
features. This year's CD includes:
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Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
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All the business tax forms, instructions, and publications needed to successfully manage a business.
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Tax law changes for 2005.
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IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic.
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Web links to various government agencies, business associations, and IRS organizations.
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“Rate the Product” survey—your opportunity to suggest changes for future editions.
An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or
by visiting
www.irs.gov/smallbiz.
Tax Publications for Individual Taxpayers See How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail.
General Guides
|
1
|
Your Rights as a Taxpayer
|
17
|
Your Federal Income Tax (For Individuals)
|
334
|
Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ
|
509
|
Tax Calendars for 2006
|
553
|
Highlights of 2005 Tax Changes
|
910
|
Guide to Free Tax Services
|
Specialized Publication
|
3
|
Armed Forces' Tax Guide
|
54
|
Tax Guide for United States Citizens and Residents Aliens Abroa
|
225
|
Farmer's Tax Guide
|
463
|
Travel, Entertainment, Gift, and Car Expenses
|
501
|
Exemptions, Standard Deduction, and Filing Information
|
502
|
Medical and Dental Expenses
|
503
|
Child and Dependent Care Expenses
|
504
|
Divorced or Separated Individuals
|
505
|
Tax Withholding and Estimated Tax
|
508
|
Tax Benefits for Work-Related Education
|
514
|
Foreign Tax Credit for Individuals
|
516
|
United States Government Civilian Employees Stationed Abroad
|
517
|
Social Security and Other Information for Members of the Clergy and Religious Workers
|
519
|
United States Tax Guide for Aliens
|
520
|
Scholarships and Fellowships
|
521
|
Moving Expenses
|
523
|
Selling Your Home
|
524
|
Credit for the Elderly or the Disabled
|
525
|
Taxable and Nontaxable Income
|
526
|
Charitable Contributions
|
527
|
Residential Rental Property
|
529
|
Miscellaneous Deductions
|
530
|
Tax Information for First-Time Homeowners
|
531
|
Reporting Tip Income
|
534
|
Depreciating Property Placed in Service Before 1987
|
536
|
Net Operating Losses for Individuals, Estates, and Trusts
|
537
|
Installment Sales
|
541
|
Partnerships
|
544
|
Sales and Other Dispositions of Assets
|
547
|
Casualties, Disasters, and Thefts
|
550
|
Investment Income and Expenses
|
551
|
Basis of Assets
|
552
|
Recordkeeping for Individuals
|
554
|
Older Americans' Tax Guide
|
555
|
Community Property
|
556
|
Examination of Returns, Appeal Rights, and Claims for Refund
|
559
|
Survivors, Executors, and Administrators
|
561
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Determining the Value of Donated Property
|
564
|
Mutual Fund Distributions
|
570
|
Tax Guide for Individuals With Income From United States Possessions
|
571
|
Tax-Sheltered Annuity Plans (403(b) Plans)
|
575
|
Pension and Annuity Income
|
584
|
Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)
|
587
|
Business Use of Your Home (Including Use by Day-care Providers)
|
590
|
Individual Retirement Arrangements
|
593
|
Tax Highlights for United States Citizens and Residents Going Abroad
|
594
|
The Internal Revenue Service Collection Process
|
596
|
Earned Income Credit
|
721
|
Tax Guide to United States Civil Service Retirement Benefits
|
901
|
United States Tax Treaties
|
907
|
Tax Highlights for Persons with Disabilities
|
908
|
Bankruptcy Tax Guide
|
915
|
Social Security and Equivalent Railroad Retirement Benefits
|
919
|
How Do I Adjust My Tax Withholding?
|
925
|
Passive Activity and At-Risk Rules
|
926
|
Household Employer's Tax Guide
|
929
|
Tax Rules for Children and Dependents
|
936
|
Home Mortgage Interest Deduction
|
946
|
How To Depreciate Property
|
947
|
Practice Before the Internal Revenue Service and Power of Attorney
|
950
|
Introduction to Estate and Gift Taxes
|
967
|
Internal Revenue Service Will Figure Your Tax
|
969
|
Medical Savings Accounts
|
970
|
Tax Benefits for Education
|
971
|
Innocent Spouse Relief
|
972
|
Child Tax Credit (For Individuals Sent Here From the Form 1040 or 1040A Instructions)
|
1542
|
Per Diem Rates
|
1544
|
Reporting Cash Payments of Over $10,000
|
1546
|
The Taxpayer Advocate Service of the Internal Revenue Service
|
Spanish Language Publications
|
1SP
|
Derechos del Contribuyente
|
579SP
|
Cómo Preparar la Declaración de Impuesto Federal
|
594SP
|
Qué es lo que Debemos Saber sobre el Proceso de Cobro del IRS
|
596SP
|
Crédito por Ingreso del Trabajo
|
850
|
English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service
|
1544SP
|
Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o
Negocio)
|
Commonly Used Tax Forms See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.
Form Number and Form Title
|
1040
|
United States Individual Income Tax Return
|
Schedule A & B
|
Itemized Deductions & Interest and Ordinary Dividends
|
Schedule C
|
Profit or Loss From Business
|
Schedule C-EZ
|
Net Profit From Business
|
Schedule D
|
Capital Gains and Losses
|
Schedule D-1
|
Continuation Sheet for Schedule D
|
Schedule E
|
Supplemental Income and Loss
|
Schedule EIC
|
Earned Income Credit
|
Schedule F
|
Profit or Loss From Farming
|
Schedule H
|
Household Employment Taxes
|
Schedule J
|
Income Averaging For Farmers and Fishermen
|
Schedule R
|
Credit for the Elderly or the Disabled
|
Schedule SE
|
Self-Employment Tax
|
1040A
|
United States Individual Income Tax Return
|
Schedule 1
|
Interest and Ordinary Dividends for Form 1040A Filers
|
Schedule 2
|
Child and Dependent Care Expenses for Form 1040A Filers
|
Schedule 3
|
Credit for the Elderly or the Disabled for Form 1040A Filers
|
1040EZ
|
Income Tax Return for Single and Joint Filers With No Dependents
|
1040-ES
|
Estimated Tax for Individuals
|
Form Number and Form Title
|
1040X
|
Amended United States Individual Income Tax Return
|
2106
|
Employee Business Expenses
|
2106-EZ
|
Unreimbursed Employee Business Expenses
|
2210
|
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
|
2441
|
Child and Dependent Care Expenses
|
2848
|
Power of Attorney and Declaration of Representative
|
3903
|
Moving Expenses
|
4562
|
Depreciation and Amortization
|
4868
|
Application for Automatic Extension of Time To File United States Individual Income Tax Return
|
4952
|
Investment Interest Expense Deduction
|
5329
|
Additional Taxes on Qualified Plans (including Individual Retirement Arrangements) and Other Tax-Favored
Accounts
|
6251
|
Alternative Minimum Tax--Individuals
|
8283
|
Non-cash Charitable Contributions
|
8582
|
Passive Activity Loss Limitations
|
8606
|
Nondeductible Individual Retirement Arrangements
|
8812
|
Additional Child Tax Credit
|
8822
|
Change of Address
|
8829
|
Expenses for Business Use of Your Home
|
8863
|
Education Credits
|
9465
|
Installment Agreement Request
|
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