2005 IRB Documents Pertaining to Tax Preparation

These are Announcements, Notices, and Revenue Procedures issued in IRS's weekly Internal Revenue Bulletin (IRB) that pertain to Tax Preparation.

Announcements are either in HTML or in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Document	Bulletin	Date of IRB


Announcement 2005-71(HTML)	IRB #2005-41(HTML)	October 11, 2005
Revised optional standard mileage rates for 2005. This announcement advises taxpayers that the Service is revising the optional standard mileage rates for business, medical, and moving expenses. Effective September 1, 2005, the business standard mileage rate is 48.5 cents per mile and the standard mileage rate for medical and moving expenses is 22 cents per mile. Rev. Proc. 2004-64 modified.
Announcement 2005-45(PDF, 458K)	IRB #2005-26(HTML)	June 27, 2005
Finality of Foreign Adoptions: This announcement discusses comments received in response to a revenue procedure proposed in Notice 2003–15, 2003–1 C.B. 540, and differences between the proposed revenue procedure and Rev. Proc. 2005–31.
Announcement 2005-27(PDF, 258K)	IRB #2005-16(HTML)	April 18, 2005
Advance Pricing Agreements: This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2004. This document does not provide guidance regarding the application of the arm’s length standard; rather, it reports on the structure and activities of the APA program.
Announcement 2005-12(PDF, 51K)	IRB #2005-7(HTML)	February 14, 2005
Archer MSAs & Section 220(j)(2) of the Code: For purposes of the Archer MSA pilot program, under section 220(j)(2) of the Code, 2004 is not a cut-off year.
Notice 2005-31(PDF, 61K)	IRB #2005-14(HTML)	April 4, 2005
State and local general sales tax deduction. Section 164(b)(5) of the Code: This notice provides guidance to taxpayers who elect to deduct state and local general sales taxes in lieu of state and local income taxes under section 164(b)(5) of the Code.
Rev. Proc. 2005-78(HTML)	IRB #2005-51(HTML)	December 19, 2005
Optional standard mileage rates. This procedure announces 44.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contribution, and 18 cents as the optional rate for use of an automobile as a medical or moving expense for 2006. Special rates apply to the charitable use of an automobile for the provision of relief related to Hurricane Katrina. The procedure also provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 2004-64, as modified by Announcement 2005-71, superseded.
Rev. Proc. 2005-67(HTML)	IRB #2005-42(HTML)	October 17, 2005
Per diem allowances. This procedure provides optional rules for deeming substantiated the amount of certain business expenses of traveling away from home reimbursed to an employee or deductible by an employee or self-employed individual. Rev. Proc. 2005-10 superseded.
Rev. Proc. 2005-39(PDF, 120K)	IRB #2005-28(HTML)	July 11, 2005
Facsimile signatures on forms in 94X series: This procedure updates Rev. Rul. 82–29 to allow corporate officers or authorized agents to sign additional employment tax related documents using alternative signature methods. Rev. Rul. 82–29 modified and clarified.
Rev. Proc. 2005-31(PDF, 91K)	IRB #2005-26(HTML)	June 27, 2005
Finality of an adoption of a foreign-born child: This procedure provides safe harbors for determining the finality of the adoption of eligible foreign-born children for purposes of the adoption credit and the exclusion for employer-provided assistance for qualified adoption expenses. The expenses of a re-adoption proceeding may be qualified adoption expenses. Notice 2003-15 modified and superseded.
Rev. Proc. 2005-27(PDF, 195K)	IRB #2005-20(HTML)	May 16, 2005
Serving in a Combat Zone: This procedure provides an updated list of time-sensitive acts, the performance of which may be postponed under sections 7508 and 7508A of the Code. Section 7508 postpones specified acts for individuals serving in the Armed Forces of the United States or serving in support of such Armed Forces in a combat zone. Section 7508A of the Code permits a postponement of specified acts for taxpayers affected by a Presidentially declared disaster or a terroristic or military action. The list of acts in this procedure supplements the list of postponed acts in section 7508(a)(1) of the Code and section 301.7508A-1(b) of the regulations. Rev. Proc. 2004-13 superseded.
Rev. Proc. 2005-14(PDF, 77K)	IRB #2005-7(HTML)	February 14, 2005
Like-kind exchange of a principal residence. This procedure provides guidance on applying the exclusion of gain from the sale or exchange of a principal residence under section 121 of the Code and the nonrecognition of gain from the exchange of like-kind property under section 1031 to a single exchange of property.
Rev. Proc. 2005-13(PDF, 127K)	IRB #2005-12(HTML)	March 21, 2005
Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles (including trucks, vans, and electric automobiles) with tables detailing the limitations on depreciation deductions for passenger automobiles first placed in service during calendar year 2005 and the amounts to be included in income for passenger automobiles first leased during calendar year 2005.
Rev. Proc. 2005-10(PDF, 141K)	IRB #2005-3(HTML)	January 18, 2005
Per diem allowances. This procedure provides optional rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as determining the amount of deductible meal and incidental expenses while traveling away from home. It updates Rev. Proc. 2004-60, 2004-42 I.R.B. 682, to revise the high-low substantiation method to conform to changes in the per diem rates made by the General Services Administration. Rev. Proc. 2004-60 superseded.

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