A

Address change, Address Change

Adoption benefits, Adoption benefits.

Amended return, Amended Return

Amount you owe, Amount You Owe

C

Child's return, Child's return.

Closer connection to foreign country, Closer Connection to Foreign Country

Credit card payment, Line 25—Amount you owe.

Credit for taxes paid, Credit for taxes paid.

D

Deduction for exemptions, Deduction for exemptions.

Dependent care benefits, Dependent care benefits.

Direct deposit, Lines 23b through 23d—Direct deposit of refund.

Disability pensions, Line 3—Wages, salaries, tips, etc.

Disclosure, Disclosure, Privacy Act, and Paperwork Reduction Act Notice.

Dual-status tax year, Dual-Status Tax Year

Dual-status taxpayers, Dual-Status Taxpayers

E

Elderly Persons

Standard Deduction,

Election to be taxed as a resident alien, Election To Be Taxed as a Resident Alien

Eligible student, Qualified student loan.

Estimated tax

2005, applied to, Line 24—Applied to 2005 estimated tax.

2005, payments for , Income Tax Withholding and Estimated Tax Payments for 2005

payments, Line 19—2004 Estimated tax payments.

penalty, Line 26—Estimated tax penalty.

Exempt individual, Exempt individual.

Exemption deduction, Line 13—Exemption deduction.

Extension of time to file, Extension of time to file.

F

Federal income tax withheld, Line 18—Federal income tax withheld.

First-year choice, Resident Alien or Nonresident Alien

Foreign address, Foreign address.

Form 1-94, Item D

Form 1040-C, Line 20—Credit for amount paid with Form 1040-C.

Form comment, Disclosure, Privacy Act, and Paperwork Reduction Act Notice.

G

Gift to reduce the public debt, Gift To Reduce Debt Held By the Public

green card test, Resident Alien or Nonresident Alien

Green card test, Green Card Test

H

Head of household, Head of household.

Household employee, Line 3—Wages, salaries, tips, etc.

How to get

publications, How can you get IRS tax forms and publications?

tax forms, How can you get IRS tax forms and publications?

I

Identifying number, Identifying number.

Income tax withholding, Income Tax Withholding and Estimated Tax Payments for 2005

Installment payments, What if you cannot pay?

Interest, Interest and Penalties

Itemized deductions, Line 11—Itemized deductions.

Itemized Deductions or Standard Deduction,

J

Joint return, Joint return.

M

Missing or incorrect Form W-2, Missing or incorrect Form W-2.

N

Name change, Name change.

Nonresident alien, Resident Alien or Nonresident Alien

P

P.O. box, P.O. box.

Paid preparer, Paid preparer must sign your return.

Paperwork reduction act notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice.

Penalties, Interest and Penalties

Frivolous return, Penalty for frivolous return.

Late filing, Penalty for late filing.

Late payment, Penalty for late payment of tax.

Other, Other penalties.

Private delivery services, Private Delivery Services

Problems, unresolved tax, Help With Unresolved Tax Issues

Q

Qualified higher education expenses, Qualified student loan.

Qualified student loan, Qualified student loan.

R

Record keeping, How Long Should Records Be Kept?

Refund, Refund

Refund offset, Refund offset.

Requesting a copy of your tax return, Requesting a Copy of Your Tax Return

Resident alien , Resident Alien or Nonresident Alien

Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Scholarship and fellowship grants, Line 5—Scholarship and fellowship grants.

Scholarship and fellowship grants excluded, Line 9—Scholarship and fellowship grants excluded.

Social security and Medicare tax on tip income, Line 16—Social security and Medicare tax on tip income not reported to employer.

Standard deduction, Standard deduction.

Standard Deduction or Itemized Deduction,

State and local income taxes - taxable, Line 4—Taxable refunds, credits, or offsets of state and local income taxes.

Student loan interest deduction, Line 8—Student loan interest deduction.

Student loan interest deduction worksheet,

substantial presence test, Resident Alien or Nonresident Alien

Substantial presence test, Substantial Presence Test

T

Tax credits, Tax credits.

Tax rates, Tax rates.

Tax table, Tax table.

Tax-exempt interest, Tax-exempt interest.

Taxable income, Taxable Income

Taxable refunds, credits, or offsets, Line 4—Taxable refunds, credits, or offsets of state and local income taxes.

Taxpayer assistance, Taxpayer Assistance

Third party designee, Third Party Designee

Tip income, Line 3—Wages, salaries, tips, etc.

U

Unresolved tax problems, Help With Unresolved Tax Issues

V

Valid return, Sign and Date Your Return

W

Wages, salaries, tips, etc., Line 3—Wages, salaries, tips, etc.

When to file, When To File

Where to file, Where To File

Who must file, Who Must File