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2005 Tax Year |
Keyword: Tax Forms
This is archived information that pertains only to the 2005 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
How do I request a copy of my tax return for last year?
If you need an exact copy of a previously filed and processed return and
all attachments (including Form W-2 (PDF)), you must
complete Form 4506 (PDF) , Request for Copy
of Tax Return and mail it to the IRS address in the instructions along
with a $39 fee for each tax year requested. Copies are generally available
for returns filed in the current and past 6 years.
In cases where an exact copy of the return is not needed, tax return and
transcripts may be ordered. The tax return transcript shows most line items
contained on the return as it was originally filed, including any accompanying
forms and schedules. In most cases, a tax return transcript will meet the
requirements for lending institutions for mortgage verification purposes.
The transcript can be ordered by completing a Form 4506-T (PDF) or calling (800) 829-1040 and following the prompts in the recorded
message. There is no charge for the transcript and you should receive it in
10 business days from the time we receive your request. Tax return transcripts
are generally available for the current and past three years. If you need
a statement of your tax account which shows changes that you or the IRS made
after the original return was filed, you must request a "Tax Account Transcript".
This transcript shows basic data including marital status, type of return
filed, adjusted gross income, taxable income, payments and adjustments made
on your account. Tax return and account transcripts are generally available
for the current and past 3 years.
Form 4506-T (PDF) can also be used to get proof
from the IRS that you did not file a tax return for a particular tax year.
Forms can be downloaded at Forms & Pubs or ordered by calling (800)
829-3676.
References:
- Form 4506 (PDF) Request for Copy of Tax
Return
- Form 4506-T (PDF) Request for Transcript
of Tax Return
Can I get copies of my prior year Forms W-2 from the IRS?
The quickest way to obtain a copy of a prior year Form W-2 (PDF) is through your employer. If that is not possible, you can order
and pay for copies of your entire return (attachments include Form W-2 (PDF)) from IRS, or order Form W-2 (PDF) information
at no charge from the IRS. The IRS can provide Form W-2 (PDF) information for up to 10 years. Information for the current year
is generally not available until the year after it is filed with the IRS.
For example, Form W-2 (PDF) information for 2005,
filed in 2006, will not be available from IRS until 2007.
To receive a copy of your return or transcript, complete and mail Form 4506 (PDF), Request for Copy of Tax Return or Form 4506-T (PDF) Request for Transcript of Tax Return. You
should allow 60 calendar days for a response.
References:
- Form 4506 (PDF), Request for Copy of Tax
Return
- Form 4506-T (PDF) Request for Transcript
of Tax Return
How do I obtain forms (including prior year) and publications not
available on your site?
By phone: Call (800) 829-3676 (available M-F 7:00 am - 10:00 pm).
I received a Form 1099-MISC with an amount in box 7, (nonemployee
compensation). What forms and schedules should be used to report income earned
as an independent contractor?
Independent contractors report their income on Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship),
or you may qualify to use Form 1040, Schedule C-EZ (PDF), Net
Profit from Business (Sole Proprietorship). You should also be aware
of Form 1040, Schedule SE (PDF), Self-Employment
Tax, which must be filed if net earnings from self-employment are $400
or more. This form is used to figure your social security and Medicare tax
which is based on your net self-employment income. You may also need to file Form 2210 (PDF), Underpayment of Estimated Tax by Individuals,
Estates & Trusts, if you do not make estimated tax payments.
What, if any, quarterly forms must I file to report income as an
independent contractor?
There are no quarterly income reporting requirements for Federal income
tax purposes. However, because you will have no withholding taken from your
income, you may need to make quarterly estimated tax payments. For information
on how to make estimated tax payments refer to Form 1040-ES (PDF), Estimated Tax for Individuals.
You need to be aware that there may be state and local requirements for
estimated tax payments. You can start looking for information at How
to Contact Us. You may want to go to your state's individual Web site
for additional information. To access the state you need go to our Alphabetical
State Index.
I sold my principal residence this year. What form do I need to
file?
If you meet the ownership and use tests, you will generally only need to
report the sale of your home if your gain exceeds a certain dollar prescribed
by law. To determine the amount of gain that can be excluded from income refer
to Publication 523 Selling Your Home You may be entitled
to exclude gain from income if during the 5-year period ending on the date
of the sale, you must have:
- Owned the home for at least 2 years (the ownership test), and
- Lived in the home as your main home for at least 2 years (the use test).
If you owned and lived in the property as your main home for less than
2 years, you may still be able to claim an exclusion in some cases. If you
are required or choose to report a gain, it is reported on Form 1040, Schedule D (PDF) , Capital Gains and Losses .
If you were on qualified extended duty in the U.S. Armed Services or the
Foreign Service you may suspend the five-year test period for up to 10 years.
You are on qualified extended duty when the extended duty lasts for more than
90 days or for an indefinite period AND:
- At a duty station that is at least 50 miles from the residence sold, or
- When residing under orders in government housing.
This change applies to home sales after May 6, 1997. You may use this provision
for only one property at a time and one sale every two years.
For additional information on selling your home, refer to Publication 523, Selling
Your Home .
What form(s) do we need to fill out to report the sale of rental
property?
The gain or loss on the sale of rental property is reported on Form 4797 (PDF), Sale of Business Property. Form 1040, Schedule D (PDF), Capital Gains and Losses,
is often used in conjunction with Form 4797. For further information, refer
to Publication 544, Sales on Other Disposition of Assets,Publication 550, Investment Income and Expense, the Instructions to Form 4797 (PDF), Sale of Business Property, and
the Instructions to Form 1040, Schedule D, Capital Gain and Losses.
What forms do we file to report a loss on the sale of a rental property?
The loss on the sale of rental property is reported on Form 4797 (PDF), (Sale of Business Property) as ordinary loss.
Which form do I use to file my business income tax return?
To determine which form you should file for your business entity, select
one of the following links:
. Publication 541, Partnerships
. Publication 542, Corporations
. Publication 3402 (PDF), Tax Issues
for LLCs
. Publication 334, Tax Guide for Small Business
. Entities: Sole Proprietor, Partnership, Limited Liability Company/Partnership
(LLC/LLP), Corporation, Subchapter S Corporation
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