| Pub. 501, Exemptions, Standard Deduction, and Filing Information |
2005 Tax Year |
Index
A
- Abroad, citizens traveling or working:
-
- Filing requirements, U.S. Citizens or Residents Living Abroad
- Absence, temporary, Temporary absences., Temporary absences., Temporary absences.
- Accounting periods:
-
- Joint returns, Accounting period.
- Adopted child, Adopted child., Adopted child., Adopted child.
- Adoption:
-
- Taxpayer identification number, Taxpayer identification numbers for adoptees.
- Advance earned income credit:
-
- Filing requirements (Table 3),
- Age:
-
- Filing status determination, Age.
- Gross income and filing requirements (Table 1),
- Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older)
- Test, Age Test
- Aliens
-
- Dual-status (see Dual-status taxpayers)
- Nonresident (see Nonresident aliens)
- Alimony, Alimony.
- Alternative minimum tax (AMT):
-
- Filing requirements (Table 3),
- Amended returns:, Joint Return After Separate Returns, Changing your mind.
-
- (see also Form 1040X)
- Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes.
- American citizens abroad, U.S. Citizens or Residents Living Abroad
- Annulled marriages:
-
- Filing status, Annulled marriages.
- Armed forces:
-
- Combat zone, signing return for spouse, Spouse in combat zone.
- Dependency allotments, Armed Forces dependency allotments.
- GI Bill benefits, Tuition payments and allowances under the GI Bill.
- Military quarters allotments, Tax-exempt military quarters allowances.
- Assistance (see Tax help)
- ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees.
C
- Canada, resident of, U.S. citizen or resident., Citizen or Resident Test
- Capital expenses, Capital expenses.
- Child born alive, Child born alive.
- Child care expenses, Child care expenses.
- Child custody, Custodial parent and noncustodial parent.
- Child support under pre-1985 agreement, Child support under pre-1985 agreement.
- Child tax credit, Child tax credit.
- Child, qualifying, Qualifying Child
- Children
-
- Adoption (see Adopted child) (see Adoption)
- Dividends of (see this heading: Investment income of child under age 14)
- Children:
-
- Birth of child:
-
- Head of household, qualifying person to file as, Death or birth.
- Widow(er) with dependent child, qualifying person to file as, Death or birth.
- Claiming parent, when child is head of household, Special rule for parent.
- Custody of, Custodial parent and noncustodial parent.
- Death of child:
-
- Head of household, qualifying person to file as, Death or birth.
- Widow(er) with dependent child, qualifying person to file as, Death or birth.
- Filing requirements as dependents (Table 2),
- Investment income of child under age 14, Reminders, Unearned income.
- Investment income of child under age 14:
-
- Dependent filing requirements (Table 2),
- Interest and dividends, Unearned income.
- Parents' election to report on Form 8814, Reminders, Election to report child's unearned income on parent's return.
- Kidnapped, Kidnapped child.
- Social security number, Social Security Numbers for Dependents
- Stillborn, Stillborn child.
- Church employees:
-
- Filing requirements (Table 3),
- Citizen or resident test, Citizen or Resident Test
- Citizens outside U.S.:
-
- Filing requirements, U.S. Citizens or Residents Living Abroad
- Comments on publication, Comments and suggestions.
- Common law marriage, Considered married.
- Community property states:
-
- Married filing separately, treatment of income, Community property states.
- Cousin, Cousin.
- Custody of child, Custodial parent and noncustodial parent.
D
- Death:
-
- Of child, Death or birth of child.
- Of dependent, Death or birth., Death or birth.
- Of spouse, Spouse died during the year., Spouse died during the year., Spouse died before signing.
- Decedents:, Spouse died during the year.
-
- (see also Death of spouse)
- Filing requirements, Deceased Persons
- Deductions (see Personal exemption) (see Standard deduction)
- Dependent taxpayer test, Dependent Taxpayer Test
- Dependents:
-
- Birth of, Death or birth.
- Born and died within year, Born and died in 2005.
- Child's earnings, Child's earnings.
- Child's earnings:, Reminders
-
- (see also Children, subheading: Investment income of child under age 14)
- Death of, Death or birth.
- Earned income, Earned income.
- Exemption for, Exemptions for Dependents
- Filing requirements, Dependents
- Filing requirements:
-
- Earned income, unearned income, and gross income levels (Table 2),
- Married, filing joint return, Joint Return Test
- Not allowed to claim dependents, Dependent Taxpayer Test
- Qualifying child, Qualifying Child
- Qualifying relative, Qualifying Relative
- Social security number, Social Security Numbers for Dependents
- Social Security Number:
-
- Adoption taxpayer identification number, Taxpayer identification numbers for adoptees.
- Alien dependents, Taxpayer identification numbers for aliens.
- Standard deduction for, Standard Deduction for Dependents
- Standard deduction for:
-
- Worksheet (Table 9), 2005 Standard Deduction Tables
- Unearned income, Unearned income.
- Divorced parents, Children of divorced or separated parents.
- Divorced taxpayers:, Social Security Numbers for Dependents
-
- Child custody, Custodial parent and noncustodial parent.
- Child custody:, Social Security Numbers for Dependents
- Filing status, Divorced persons., Divorced persons.
- Filing status:
-
- Divorce and remarriage to same person, Divorce and remarriage.
- Joint returns, responsibility for, Divorced taxpayer.
- Joint returns, responsibility for:
-
- Relief from, Relief from joint responsibility.
- Personal exemption, Divorced or separated spouse.
- Domestic help, no exemption for, Housekeepers, maids, or servants.
- Dual-status taxpayers:
-
- Exemptions, Dual-status taxpayers.
- Joint returns not available, Nonresident alien or dual-status alien.
E
- Earned income credit:
-
- Advance filing requirements (Table 3),
- Earned income:
-
- Defined for purposes of standard deduction, Earned income defined.
- Dependent filing requirements (Table 2),
- Elderly persons:
-
- Home for the aged, Home for the aged.
- Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older)
- Eligible foster child, Eligible foster child., Eligible foster child.
- Equitable relief:
-
- Innocent spouse relief, Relief from joint responsibility.
- Exemptions, Exemptions, Taxpayer identification numbers for adoptees.
-
- Personal (see Personal exemption)
- Exemptions:
-
- Amount
-
- What's New for 2005, What's New for 2005
- Deduction for exemptions, determination of (Worksheet 2),
- Dependents, Exemptions for Dependents
- Dual-status taxpayers, Dual-status taxpayers.
- How to claim, How to claim exemptions.
- Nonresident aliens, Nonresident aliens.
- Phaseout, What's New for 2005, Phaseout of Exemptions
- Types of, Types of exemptions.
- U.S. citizen or resident, U.S. citizen or resident.
F
- Fair rental value, Fair rental value defined.
- Figures (see Tables and figures)
- Filing requirements:
-
- Citizens outside U.S., U.S. Citizens or Residents Living Abroad
- Deceased taxpayer, Deceased Persons
- Dependents, Dependents
- Dependents:
-
- Table 2,
- Generally (Table 1),
- Gross income levels (Table 1),
- Other situations requiring filing (Table 3),
- Penalty for failure to file, Who Must File
- Puerto Rico, residents of, Residents of Puerto Rico
- What's New for 2005, What's New for 2005
- Who must file, What's New for 2005, Who Must File, Filing Requirements for Most Taxpayers, Who Should File
- Filing status, Filing Status, Qualifying Widow(er) With Dependent Child
-
- Married filing jointly (see Joint returns)
- Married filing separately (see Married filing separately)
- Unmarried persons (see Single taxpayers)
- Filing status:
-
- Age 65 and older, Age.
- Annulled marriages, Annulled marriages.
- Change to:
-
- Joint return after separate returns, Joint Return After Separate Returns
- Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child.
- Determination of, Filing status., Filing Status
- Head of household, Head of household or qualifying widow(er) with dependent child., Head of Household
- Marital status, determination of, Marital Status
- Food stamps, Support provided by the state (welfare, food stamps, housing, etc.).
- Foreign employment:
-
- Citizens outside U.S., filing requirements, U.S. Citizens or Residents Living Abroad
- Foreign students, Foreign students' place of residence.
- Form 1040, Schedule A:
-
- Itemized deduction limit, Who Should Itemize
- Form 1040:
-
- Personal exemption, Form 1040 filers.
- Social security numbers, Social Security Numbers for Dependents
- Use of, How to file., How to file., How to file.
- Form 1040A:
-
- Personal exemption, Form 1040A filers.
- Social security numbers, Social Security Numbers for Dependents
- Use of, How to file., How to file., How to file.
- Form 1040EZ:
-
- Personal exemption, Form 1040EZ filers.
- Use of, How to file., How to file.
- Form 1040X:
-
- Change of filing status, Joint Return After Separate Returns
- Itemized deductions, change to standard deduction, Changing your mind.
- Standard deduction, change to itemized deductions, Changing your mind.
- Form 8332:
-
- Release of exemption to noncustodial parent, Written declaration.
- Form 8814:
-
- Parents' election to report child's interest and dividends, Reminders, Election to report child's unearned income on parent's return.
- Form 8857:
-
- Innocent spouse relief, Relief from joint responsibility.
- Form SS-5:
-
- Social Security Number request, No SSN.
- Form W-7:
-
- Individual taxpayer identification number request, Taxpayer identification numbers for aliens.
- Form W-7A:
-
- Adoption taxpayer identification number request, Taxpayer identification numbers for adoptees.
- Foster care payments and expenses, Foster care payments and expenses.
- Foster child, Eligible foster child., Eligible foster child., Foster care payments and expenses.
- Free tax services, How To Get Tax Help
- Funeral expenses, Do Not Include in Total Support
H
- Head of household:
-
- Considered unmarried, Considered Unmarried
- Cost of keeping up home, Keeping Up a Home
- Filing requirements (Table 1),
- How to file, How to file.
- Nonresident alien spouse, Nonresident alien spouse.
- Personal exemption, Head of household.
- Qualifying person, Head of Household
- Qualifying person to file as, Head of household or qualifying widow(er) with dependent child., Qualifying Person
- Qualifying surviving spouse with dependent child, Head of household or qualifying widow(er) with dependent child., Qualifying Widow(er) With Dependent Child
- Health insurance premiums, Medical insurance premiums.
- Help (see Tax help)
- Home:
-
- Aged, home for, Home for the aged.
- Cost of keeping up, Keeping Up a Home
- Household workers, no exemption for, Housekeepers, maids, or servants.
- Hurricane Katrina, Costs you do not include., Exemption for individual displaced by Hurricane Katrina., Exemption for Individual Displaced by Hurricane Katrina, Hurricane Katrina., Do Not Include in Total Support
I
- Important changes:
-
- Standard deduction, What's New for 2005
- Income:
-
- Gross, Gross Income Test
- Tax exempt, Tax-exempt income.
- Individual retirement arrangements (IRAs):
-
- Filing requirements (Table 3),
- Married filing separately, Individual retirement arrangements (IRAs).
- Individual taxpayer identification numbers (ITINs), Taxpayer identification numbers for aliens.
- Innocent spouse relief:
-
- Form 8857, Relief from joint responsibility.
- Joint returns, Relief from joint responsibility.
- Insurance premiums:
-
- Life, Do Not Include in Total Support
- Medical, Medical insurance premiums.
- IRAs (see Individual retirement arrangements (IRAs))
- Itemized deductions:
-
- Changing from standard to itemized deduction (or vice versa), Changing your mind.
- Choosing to itemize, Who Should Itemize
- Limits on, What's New for 2005, Who Should Itemize
- Limits on:
-
- What's New for 2005, What's New for 2005
- Married filing separately, Married persons who filed separate returns.
- When to itemize, When to itemize.
- ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens.
J
- Japan, residents of, Residents of Japan.
- Joint return test, Joint Return Test
- Joint returns:
-
- Accounting period, Accounting period.
- Death of spouse during year, Spouse died during the year.
- Dependents on, Joint return.
- Divorced taxpayers, Divorced persons.
- Filing status, Married Filing Jointly
- Guardian of spouse, signing as, Signing as guardian of spouse.
- How to file and forms, How to file.
- Innocent spouse, Relief from joint responsibility.
- Nonresident or dual-status alien spouse, Nonresident alien or dual-status alien.
- Personal exemption, Joint return.
- Responsibility for, Joint responsibility.
- Signing, Signing a joint return.
M
- Marital status:
-
- Determination of, Marital Status
- Married dependents, filing joint return, Joint Return Test
- Married filing jointly (see Joint returns)
- Married filing separately:
-
- Changing method from or to itemized deductions, Changing your mind.
- Community property states, Community property states.
- Filing status, Married Filing Separately
- Filing status:
-
- Change to, Joint Return After Separate Returns
- How to file, How to file.
- Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs).
- Itemized deductions, Married persons who filed separate returns.
- Personal exemption, Separate return.
- Rental activity losses, Rental activity losses.
- Special rules, Special Rules
- Married taxpayers:, Married Filing Jointly
-
- (see also Joint returns)
- Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind
- Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind
- Dual-status alien spouse, Nonresident alien or dual-status alien.
- Filing status, Married persons.
- Medical insurance premiums, Medical insurance premiums.
- Medical savings accounts (MSAs):
-
- Filing requirements (Table 3),
- Medicare taxes, not support, Do Not Include in Total Support
- Member of household or relationship test, Member of Household or Relationship Test
- Mexico, resident of, U.S. citizen or resident., Citizen or Resident Test
- Military (see Armed forces)
- Missing children:
-
- Photographs of, included in IRS publications, Reminders
- More information (see Tax help)
- Multiple support agreement, Multiple Support Agreement
P
- Parent:
-
- Head of household, claim for, Special rule for parent.
- Parents, divorced or separated, Children of divorced or separated parents.
- Penalties:
-
- Failure to file, Who Must File
- Personal exemption, Personal Exemptions
- Personal exemption:
-
- Deceased spouse, Death of spouse.
- Divorced or separated spouse, Divorced or separated spouse.
- Head of household, Head of household.
- How to claim, How to claim exemptions.
- Joint return, Joint return.
- Phaseout, What's New for 2005
- Separate return, Separate return.
- Spouse's exemption, Your Spouse's Exemption
- What's New for 2005, What's New for 2005
- Who cannot claim, Who cannot claim a personal exemption.
- Phaseout of exemptions, What's New for 2005
- Photographs:
-
- Missing children, included in IRS publications, Reminders
- Publications (see Tax help)
- Puerto Rico:
-
- Residents of, Residents of Puerto Rico
S
- Scholarships, Earned income., Scholarships., Gross income defined., Do Not Include in Total Support, Earned income defined.
- Self-employed persons:
-
- Filing requirements (Table 3),
- Gross income, Self-employed persons.
- Separate returns (see Married filing separately)
- Separated parents, Children of divorced or separated parents.
- Separated taxpayers:, Social Security Numbers for Dependents
-
- Filing status, Considered married., Married persons living apart.
- Living apart but not legally separated, Considered married.
- Personal exemption, Divorced or separated spouse.
- Signatures:
-
- Joint returns, Signing a joint return.
- Single taxpayers:
-
- Filing status, Unmarried persons., Single
- Gross income filing requirements (Table 1),
- How to file and forms, How to file.
- Personal exemption, Your Own Exemption
- Social security and Medicare taxes:
-
- Reporting of (Table 3),
- Support, not included in, Do Not Include in Total Support
- Social security benefits, Social security benefits.
- Social security numbers (SSNs):
-
- Child's, Social Security Numbers for Dependents
- Dependents, Social Security Numbers for Dependents
- Spouse
-
- Surviving (see Surviving spouse)
- Spouse:, Spouse died during the year.
-
- (see also Joint returns)
- Deceased, Spouse died before signing., Death of spouse.
- Dual-status alien spouse, Nonresident alien or dual-status alien.
- Exemption for, Your Spouse's Exemption
- Innocent spouse relief, Relief from joint responsibility.
- Nonresident alien, Nonresident alien spouse.
- Signing joint returns, Signing a joint return.
- SSNs (see Social security numbers (SSNs))
- Standard deduction, Standard Deduction, Married persons who filed separate returns.
- Standard deduction:
-
- 2005 changes, 2005 Standard Deduction Tables
- Age 65 or older, Higher Standard Deduction for Age (65 or Older)
- Amount, Standard Deduction Amount
- Blind persons, Higher Standard Deduction for Blindness
- Changing from itemized to standard deduction (or vice versa), Changing your mind.
- Comparison with itemized deduction amount, Who Should Itemize
- Dependents, Standard Deduction for Dependents
- Earned income defined, Earned income defined.
- Married filing jointly, Married Filing Jointly
- Persons not eligible, Persons not eligible for the standard deduction.
- Tables and figures, 2005 Standard Deduction Tables
- What's New for 2005, What's New for 2005
- State or local income taxes:
-
- Itemized deductions, Electing to itemize for state tax or other purposes.
- Stillborn child, Stillborn child.
- Students:
-
- Defined, Student defined.
- Foreign, Foreign students' place of residence.
- Suggestions for publication, Comments and suggestions.
- Support test:
-
- Qualifying child, Support Test (To Be a Qualifying Child)
- Qualifying relative, Support Test (To Be a Qualifying Relative)
- Surviving spouse
-
- Death of spouse (see Death of spouse)
- Surviving spouse:
-
- Gross income filing requirements (Table 1),
- Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child
- Widow(er) with dependent child:
-
- Death or birth of child, Death or birth.
- Eligibility rules, Eligibility rules.
- How to file, How to file.
- Kidnapped child, Kidnapped child.
T
- Tables and figures:,
-
- (see also Worksheets)
- Filing requirements:
-
- Dependents (Table 2),
- Gross income levels (Table 1),
- Other situations requiring filing (Table 3),
- Standard deduction:
-
- Age 65 or older or blind (Table 8), 2005 Standard Deduction Tables
- Dependents, worksheet for (Table 9), 2005 Standard Deduction Tables
- Most people (Table 7), 2005 Standard Deduction Tables
- Tax help, How To Get Tax Help
- Tax returns
-
- Amended (see Form 1040X)
- Filing of (see Filing requirements)
- Joint returns (see Joint returns)
- Tax returns:
-
- Who must file, What's New for 2005, Who Must File, Filing Requirements for Most Taxpayers, Who Should File
- Tax-exempt income, Tax-exempt income.
- Taxes, not support, Do Not Include in Total Support
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Temporary absences, Temporary absences., Temporary absences.
- Tips:
-
- Reporting of (Table 3),
- Total support, Total Support
- TTY/TDD information, How To Get Tax Help
- Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill.
W
- Welfare benefits, Support provided by the state (welfare, food stamps, housing, etc.).
- What's New for 2005
-
- Who must file, What's New for 2005
- What's New for 2005:
-
- Exemption amount, What's New for 2005
- Exemption phaseout, What's New for 2005
- Limit on itemized deduction, What's New for 2005
- Widow/widower (see Surviving spouse)
- Worksheets:
-
- Deduction for exemptions, determination of,
- Head of household status and cost of keeping up home,
- Standard deduction, 2005 Standard Deduction Tables
- Support test,
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