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Tax Help Archives > 2005 > IRS Publications > IRS Publication 553
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| Pub. 553, Highlights of 2005 Tax Changes |
2005 Tax Year |
Index
A
- Accelerated death benefits, 2005 Changes, 2006 Changes
- Acceptance agents, 2006 Changes
- Adoption, 2005 Changes, 2006 Changes
- Airplanes, contributions of, 2005 Changes, 2005 Changes
- Alternative minimum tax, 2005 Changes, Alternative Minimum Tax (AMT)
- Alternative minimum tax:
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- Foreign tax credit, 2005 Changes
- Annual exclusion for gifts:
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- To spouses who are not U.S. citizens, Annual Exclusion for Gifts To Spouses Increased, Annual Exclusion for Gifts Increased
- Archer MSA, Archer MSA Deduction Limits Increased, Archer MSA Deduction Limits Increased
- Assistance (see Tax help)
C
- Cars, contributions of, 2005 Changes, 2005 Changes
- Casualty and theft losses, Casualty and theft losses.
- Child, new definition of qualifying, 2005 Changes
- Clean-fuel vehicles, Electric and Clean-Fuel Vehicles
- Combat pay, Nontaxable combat pay election extended.
- Comments on publication, Comments and suggestions.
- Contributions, charitable, 2006 Changes
- Contributions, charitable:
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- Temporary suspension of limits, 2005 Changes
- Whaling captains, 2005 Changes
- Credits not allowed against AMT, Alternative Minimum Tax (AMT)
- Credits:
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- Additional child tax, 2005 Changes
- Additional Child tax, 2006 Changes
- Alternative fuel vehicle refueling property, 2006 Changes, 2006 Changes
- Alternative motor vehicle, 2006 Changes, 2006 Changes
- Biodiesel and renewable diesel fuels, 2005 Changes
- Child and dependent care expenses, Credit for child and dependent care expenses.
- Child tax, Child tax credit.
- Clean renewable energy bond, 2006 Changes
- Distilled spirits, 2005 Changes
- District of Columbia first-time homebuyer, 2006 Changes
- Earned income, 2005 Changes, 2006 Changes
- Electric vehicles, Electric and Clean-Fuel Vehicles
- Energy efficient appliance, 2006 Changes
- Energy efficient home, Energy Efficient Home Credit
- Gulf bond, 2006 Changes
- Hope, 2005 Changes, Limits Increased for Hope and Lifetime Learning Credits
- Indian employment, Expired Tax Benefits
- Investment, Investment Credit Expanded, Investment Credit for Energy Property Expanded
- Lifetime learning, 2005 Changes, Limits Increased for Hope and Lifetime Learning Credits
- Nonconventional source fuel, 2005 Changes
- Possessions corporation tax, Expired Tax Benefits
- Qualified railroad track maintenance, 2005 Changes
- Renewable electricity, refined coal, and Indian coal production, 2005 Changes, 2006 Changes
- Research, Research Credit Expanded
- Residential energy, Residential Energy Credits
- Welfare-to-work, 2006 Changes
- Work opportunity, 2006 Changes
D
- Deadlines, extended tax, Extended tax deadlines.
- Dependency exemption, Dependency exemption, head of household filing status, and EIC., 2005 Changes
- Depletion:
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- Independent producers, 2005 Changes
- Depreciation limits, Depreciation limits on passenger automobiles, trucks or vans, and electric vehicles., 2006 Changes
- Depreciation:
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- Cars, Depreciation limits on passenger automobiles, trucks or vans, and electric vehicles.
- Electric transmission property, Recovery periods for depreciation of certain natural gas gathering and transmission lines and electric transmission property.
- Electric vehicles, Depreciation limits on passenger automobiles, trucks or vans, and electric vehicles., Depreciation and Section 179 Deduction
- Natural gas gathering lines, Recovery periods for depreciation of certain natural gas gathering and transmission lines and electric transmission property.
- Natural gas transmission lines, Recovery periods for depreciation of certain natural gas gathering and transmission lines and electric transmission property.
- Section 179 deduction, Increased section 179 limits., 2006 Changes
- Trucks or vans, Depreciation limits on passenger automobiles, trucks or vans, and electric vehicles.
- Divorced parents, Special Rule for Divorced and Separated Parents
- Domestic partners, California, Rules for California Domestic Partners
- Domestic production activities deduction, 2005 Changes
E
- Earned income credit, 2005 Changes, 2006 Changes
- Education benefits:
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- Education savings bond, 2005 Changes, 2006 Changes
- Hope credit, 2005 Changes, Limits Increased for Hope and Lifetime Learning Credits
- Lifetime learning credit, 2005 Changes, Limits Increased for Hope and Lifetime Learning Credits
- Education savings bond exclusion, 2005 Changes, 2006 Changes
- Educator expenses deduction, 2006 Changes
- Elective deferrals, Elective deferrals (401(k) plans)., Elective deferral (SARSEPs) limit.
- Electric transmission property, Recovery periods for depreciation of certain natural gas gathering and transmission lines and electric transmission property.
- Electric vehicles, Electric and Clean-Fuel Vehicles, Depreciation limits on passenger automobiles, trucks or vans, and electric vehicles.
- Empowerment zone business stock, Increased Section 1202 Exclusion for Gain From Empowerment Zone Business Stock
- Energy efficient commercial building property, 2006 Changes
- Estate tax applicable exclusion amount, 2006 Changes
- Estimated tax payments, Adjusting your withholding or estimated tax payments for 2006.
- Exchange rate, foreign taxes, 2005 Changes
- Exempt organizations, car donations, 2005 Changes, 2005 Changes
- Exemption amount, 2005 Changes, 2006 Changes
- Expired tax benefits, 2006 Changes, Expired Tax Benefits
- Extended tax deadlines, Extended tax deadlines.
- Extension:
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- Form 4868, 2005 Changes
- Form 7004, 2005 Changes
- Extraterritorial income exclusion, phaseout of, 2005 Changes, Phaseout of Extraterritorial Income Exclusion
F
- Form
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- 940, 2005 Changes
- 940-EZ, 2005 Changes
- 940-PR, 2005 Changes
- Form 2290:
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- Repeal of installment agreement, Heavy Highway Vehicle Use Tax (Form 2290)
- Form 720, first quarter of 2006:
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- Air transportation taxes, Changes Effective for the First Quarter of 2006
- Arrow shafts, Changes Effective for the First Quarter of 2006
- Diesel-water fuel emulsion, Changes Effective for the First Quarter of 2006
- Registered credit card issuers, Changes Effective for the First Quarter of 2006
- Renewable diesel, Changes Effective for the First Quarter of 2006
- Taxable tires, Changes Effective for the First Quarter of 2006
- Form 720, fourth quarter of 2005:
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- Fishing rods and fishing poles, Changes Effective for the Fourth Quarter of 2005
- Gas guzzler tax, Changes Effective for the Fourth Quarter of 2005
- Kerosene for use in aviation, Changes Effective for the Fourth Quarter of 2005
- Leaking underground storage tank (LUST) tax, Changes Effective for the Fourth Quarter of 2005
- Truck, trailer, and semitrailer chassis and bodies, and tractors, Changes Effective for the Fourth Quarter of 2005
- Undyed diesel fuel and undyed kerosene, use on a farm, Changes Effective for the Fourth Quarter of 2005
- Form 720, second quarter of 2006:
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- Oil spill liability tax, Changes Effective for the Second Quarter of 2006
- Form 720, third quarter of 2005:
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- Taxable tires, Changes Effective for the Third Quarter of 2005
- Form:
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- 1040-ES, Adjusting your withholding or estimated tax payments for 2006.
- 1098-C, 2005 Changes, 2005 Changes
- 3468, Investment Credit Expanded, Investment Credit for Energy Property Expanded
- 4868, 2005 Changes
- 5884, 2006 Changes
- 6765, Research Credit Expanded
- 7004, 2005 Changes
- 8835, 2005 Changes
- 8839, 2005 Changes
- 8861, 2006 Changes
- 8864, 2005 Changes
- 8899, Notice of Income From Donated Intellectual Property
- 8900, 2005 Changes
- 8901, 2005 Changes
- 8903, 2005 Changes
- 8906, 2005 Changes
- 8907, 2005 Changes
- 8908, Energy Efficient Home Credit
- 8910, 2006 Changes, 2006 Changes
- 8911, 2006 Changes, 2006 Changes
- 8912, 2006 Changes
- 944, Annual Employment Tax Filing for Small Employers
- 944(SP), Annual Employment Tax Filing for Small Employers
- 944-PR, Annual Employment Tax Filing for Small Employers
- 944-SS, Annual Employment Tax Filing for Small Employers
- T, Outright Sales of Timber by Landowners
- W-4, Adjusting your withholding or estimated tax payments for 2006.
- Fringe benefits, 2005 Changes, 2006 Changes
- FUTA, 2005 Changes
I
- Income from donated intellectual property, Notice of Income From Donated Intellectual Property
- Investment income:
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- Child under age 14, 2006 Changes
- IRAs, Individual Retirement Arrangements (IRAs)
- IRAs:
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- Contribution and deduction limit, Traditional IRA contribution and deduction limit., Traditional IRA contribution and deduction limit.
- Modified AGI limit, Modified AGI limit for traditional IRA contributions increased., Modified AGI., Modified AGI limit for traditional IRA contributions increased for a married couple filing a joint return.
- Roth IRAs, Roth IRA contribution limit., Roth IRA contribution limit., Qualified Roth Contribution Programs
- SIMPLE IRAs, Increase in limit on salary reduction contributions under a SIMPLE IRA., Additional salary reduction contributions to SIMPLE IRAs for persons 50 and older., Additional salary reduction contributions to SIMPLE IRAs for persons age 50 or older.
- Itemized deductions, Limit on Itemized Deductions Increased, 2006 Changes
- Itemized deductions:, 2005 Changes
R
- Railroad track:
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- Qualified expenditures for railroad track maintenance credit, 2005 Changes
- Rate of exchange for foreign taxes, 2005 Changes
- Recovery periods:
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- Electric transmission property, Recovery periods for depreciation of certain natural gas gathering and transmission lines and electric transmission property.
- Natural gas gathering lines, Recovery periods for depreciation of certain natural gas gathering and transmission lines and electric transmission property.
- Natural gas transmission lines, Recovery periods for depreciation of certain natural gas gathering and transmission lines and electric transmission property.
- Refineries, Deduction for Qualified U.S. Refineries
- Residents of Japan, Residents of Japan
- Roth IRAs, Roth IRA contribution limit., Roth IRA contribution limit., Qualified Roth Contribution Programs
S
- S corporations, Electing S Corporation Status
- Section 1202 exclusion, Increased Section 1202 Exclusion for Gain From Empowerment Zone Business Stock
- Section 179 deduction, Increased section 179 limits., 2006 Changes
- Section 197 recapture, 2005 Changes
- Self-employment tax, 2005 Changes, 2006 Changes
- Separated parents, Special Rule for Divorced and Separated Parents
- SIMPLE plans, SIMPLE Plans, 2006 Changes
- Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs), Simplified Employee Pensions (SEPs)
- Social security tax, Social Security and Medicare Taxes, Social Security and Medicare Taxes
- Source of compensation, 2006 Changes
- Special depreciation allowance:, Limited applicability of special depreciation allowance.
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- Limited applicability, Limited applicability of special depreciation allowance.
- Property subject to allowance, Limited applicability of special depreciation allowance.
- Standard deduction, 2005 Changes, 2006 Changes
- Standard mileage rate, 2005 Changes, 2006 Changes
- State and local general sales tax deduction, 2006 Changes
- State death taxes, Changes to State Death Taxes
- Student loan interest, 2005 Changes
- Suggestions for publication, Comments and suggestions.
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