Publication 505 (2/2007), Tax Withholding and Estimated Tax

Publication 505 - Additional Material

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

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 2007
553	Highlights of 2006 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 Abroad
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	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)

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

Publication 505 - Additional Material

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.

Commonly Used Tax Forms See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.