| Pub. 17, Your Federal Income Tax |
2005 Tax Year |
Publication 17 - Additional Material
2005 Tax Computation Worksheet—Line 44
|
|
See the instructions for line 44 in the instructions for Form 1040 to see if you can use the
worksheet below to figure your tax. |
| Note. If you are required to use this worksheet to figure the tax on an amount from another
form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule
J, or Form 8615, enter the
amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result
on the appropriate line of
the form or worksheet that you are completing.
|
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Taxable Income.
If line 43 is—
|
(a)
Enter the amount from line 43
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(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
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(d)
Subtraction
amount
|
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
|
|
At least $100,000 but not over $150,150
|
$
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× 28% (.28)
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$
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$ 5,493.50
|
$
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Over $150,150 but not over $326,450
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$
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× 33% (.33)
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$
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$ 13,001.00
|
$
|
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Over $326,450
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$
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× 35% (.35)
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$
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$ 19,530.00
|
$
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Section B—Use if your filing status is Married filing jointly or qualifying widow(er).Complete the row below that applies
to you.
Taxable Income.
If line 43 is—
|
(a)
Enter the amount from line 43
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(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
|
(d)
Subtraction
amount
|
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
|
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At least $100,000 but not over $119,950
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$
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× 25% (.25)
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$
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$ 6,670.00
|
$
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Over $119,950 but not over $182,800
|
$
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× 28% (.28)
|
$
|
$ 10,268.50
|
$
|
|
Over $182,800 but not over $326,450
|
$
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× 33% (.33)
|
$
|
$ 19,408.50
|
$
|
|
Over $326,450
|
$
|
× 35% (.35)
|
$
|
$ 25,937.50
|
$
|
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable Income.
If line 43 is—
|
(a)
Enter the amount from line 43
|
(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
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(d)
Subtraction
amount
|
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
|
|
At least $100,000 but not over $163,225
|
$
|
× 33% (.33)
|
$
|
$ 9,704.25
|
$
|
|
Over $163,225
|
$
|
× 35% (.35)
|
$
|
$ 12,968.75
|
$
|
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Taxable Income.
If line 43 is—
|
(a)
Enter the amount from line 43
|
(b)
Multiplication amount
|
(c)
Multiply
(a) by (b)
|
(d)
Subtraction
amount
|
Tax.
Subtract (d) from (c).
Enter the result here and
on Form 1040, line 44
|
|
At least $100,000 but not over $102,800
|
$
|
× 25% (.25)
|
$
|
$ 4,502.50
|
$
|
|
Over $102,800 but not over $166,450
|
$
|
× 28% (.28)
|
$
|
$ 7,586.50
|
$
|
|
Over $166,450 but not over $326,450
|
$
|
× 33% (.33)
|
$
|
$ 15,909.00
|
$
|
|
Over $326,450
|
$
|
× 35% (.35)
|
$
|
$ 22,438.00
|
$
|
Your Rights as a Taxpayer
This section explains some of your most important rights as a taxpayer including the examination, appeal, collection, and
refund processes.
Declaration of Taxpayer Rights
Protection of your rights.
IRS employees will explain and protect your rights as a taxpayer throughout your contact with us.
Privacy and confidentiality.
The IRS will not disclose to anyone the information you give us, except as authorized by law. You have the right to
know why we are asking you for
information, how we will use it, and what will happen if you do not provide requested information.
Professional and courteous service.
If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should
tell that employee's supervisor.
If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you
filed your return.
Representation.
You may either represent yourself or, with proper written authorization, have someone else represent you in your place.
Your representative must be
a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. If you are
in an interview and ask
to consult such a person, then we must stop and reschedule the interview in most cases.
You can have someone accompany you at an interview. You may make sound recordings of any meetings with our examination,
appeal, or collection
personnel, provided you tell us in writing 10 days before the meeting.
Payment of only the correct amount of tax.
You are responsible for paying only the correct amount of tax due under the law—no more, no less. If you cannot pay
all of your tax when it
is due, you may be able to make monthly installment payments.
Help with unresolved tax problems.
The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Your
local Taxpayer Advocate can
offer you special help if you have a significant hardship as a result of a tax problem. For more information, see Contacting your Taxpayer
Advocate under How To Get Tax Help.
Appeals and judicial review.
If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to
ask the Appeals Office to
review your case. You may also ask a court to review your case.
Relief from certain penalties and interest.
The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied
on the incorrect advice of an IRS
employee. We will waive interest that is the result of certain errors or delays caused by an IRS employee.
We accept most taxpayers' returns as filed. If we inquire about your return or select it for examination, it does not suggest
that you are
dishonest. The inquiry or examination may or may not result in more tax. We may close your case without change; or, you may
receive a refund.
The process of selecting a return for examination usually begins in one of two ways. First, we use computer programs to identify
returns that may
have incorrect amounts. These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past
examinations, or on certain
issues identified by compliance projects. Second, we use information from outside sources that indicates that a return may
have incorrect amounts.
These sources may include newspapers, public records, and individuals. If we determine that the information is accurate and
reliable, we may use it to
select a return for examination.
Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow
in examinations.
The following sections give an overview of how we conduct examinations.
By mail.
We handle many examinations and inquiries by mail. We will send you a letter with either a request for more information
or a reason why we believe
a change to your return may be needed. You can respond by mail or you can request a personal interview with an examiner. If
you mail us the requested
information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes.
Please do not hesitate to
write to us about anything you do not understand.
By interview.
If we notify you that we will conduct your examination through a personal interview, or you request such an interview,
you have the right to ask
that the examination take place at a reasonable time and place that is convenient for both you and the IRS. If our examiner
proposes any changes to
your return, he or she will explain the reasons for the changes. If you do not agree with these changes, you can meet with
the examiner's supervisor.
Repeat examinations.
If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax
liability, please contact us as
soon as possible so we can see if we should discontinue the examination.
If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of IRS. Most differences
can be settled without
expensive and time-consuming court trials. Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights
and How To Prepare a
Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.
If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U.S.
Tax Court, U.S. Court of
Federal Claims, or the U.S. District Court where you live. If you take your case to court, the IRS will have the burden of
proving certain facts if
you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. If the court
agrees with you on most
issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative
and litigation costs.
You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through
the appeals system,
and you gave us the information necessary to resolve the case.
Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes.
It describes:
-
What to do when you owe taxes. It describes what to do if you get a tax bill and what to do if you think your bill is wrong.
It also covers
making installment payments, delaying collection action, and submitting an offer in compromise.
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IRS collection actions. It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of
property.
Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights.
Innocent spouse relief.
Generally, both you and your spouse are each responsible for paying the full amount of any tax, interest, and penalties
due on your joint return.
However, if you qualify for innocent spouse relief, you may be relieved of all or part of the joint liability. To request
relief, you must file Form
8857, Request for Innocent Spouse Relief no later than 2 years after the date on which the IRS first attempted to collect
the tax from you. For
example, the two-year period for filing your claim may start if the IRS applies your tax refund from one year to the taxes
that you and your spouse
owe for another year. For more information on innocent spouse relief, see Publication 971, Innocent Spouse Relief, and Form
8857.
Potential Third Party Contacts
Generally, the IRS will deal directly with you or your duly authorized representative. However, we sometimes talk with other
persons if we need
information that you have been unable to provide, or to verify information we have received. If we do contact other persons,
such as a neighbor, bank,
employer, or employees, we will generally need to tell them limited information, such as your name. The law prohibits us from
disclosing any more
information than is necessary to obtain or verify the information we are seeking. Our need to contact other persons may continue
as long as there is
activity in your case. If we do contact other persons, you have a right to request a list of those contacted.
You may file a claim for refund if you think you paid too much tax. You must generally file the claim within 3 years from
the date you filed your
original return or 2 years from the date you paid the tax, whichever is later. The law generally provides for interest on
your refund if it is not
paid within 45 days of the date you filed your return or claim for refund. Publication 556, Examination of Returns, Appeal
Rights, and Claims for
Refund, has more information on refunds.
If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was
due (including
extensions) to get that refund.
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from
the IRS in several
ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
Contacting your Taxpayer Advocate.
If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.
The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights
and resolving problems that
have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision,
they can clear up
problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.
To contact your Taxpayer Advocate:
-
Call the Taxpayer Advocate toll free at
1-877-777-4778.
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Call, write, or fax the Taxpayer Advocate office in your area.
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Call 1-800-829-4059 if you are a
TTY/TDD user.
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Visit
www.irs.gov/advocate.
For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese,
Korean, Russian, and
Vietnamese, in addition to English and Spanish).
Free tax services.
To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of
free tax publications and an
index of tax topics. It also describes other free tax information services, including tax education and assistance programs
and a list of TeleTax
topics.
Internet. You can access the IRS website 24 hours a day, 7 days a week, at
www.irs.gov to:
-
E-file your return. Find out about commercial tax preparation and e-file services available free to eligible
taxpayers.
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Check the status of your 2005 refund. Click on Where's My Refund. Be sure to wait at least 6 weeks from the date you filed your
return (3 weeks if you filed electronically). Have your 2005 tax return available because you will need to know your social
security number, your
filing status, and the exact whole dollar amount of your refund.
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Download forms, instructions, and publications.
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Order IRS products online.
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Research your tax questions online.
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Search publications online by topic or keyword.
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View Internal Revenue Bulletins (IRBs) published in the last few years.
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Figure your withholding allowances using our Form W-4 calculator.
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Sign up to receive local and national tax news by email.
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Get information on starting and operating a small business.
Phone. Many services are available by phone.
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Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications
and prior-year forms and instructions. You should receive your order within 10 days.
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Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
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Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An
employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local
Taxpayer Assistance Center
for an appointment. To find the number, go to
www.irs.gov/localcontacts or
look in the phone book under United States Government, Internal Revenue Service.
-
TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and
publications.
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TeleTax topics. Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics.
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Refund information. If you would like to check the status of your 2005 refund, call 1-800-829-4477 and press 1 for automated
refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if
you filed electronically).
Have your 2005 tax return available because you will need to know your social security number, your filing status, and the
exact whole dollar amount
of your refund.
Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers,
we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to
sometimes listen in on or
record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk-in. Many products and services are available on a walk-in basis.
-
Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and
publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions,
and office supply stores
have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices
and libraries have the
Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
-
Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An
employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need
to resolve a tax problem,
have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone
in person, visit your
local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No
appointment is necessary,
but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue.
A representative will
call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to
www.irs.gov/localcontacts or
look in the phone book under United States Government, Internal Revenue Service.
Mail. You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business
days after your request is received.
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
CD-ROM for tax products. You can order Publication 1796, IRS Tax Products CD-ROM, and obtain:
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A CD that is released twice so you have the latest products. The first release ships in late December and the final release
ships in late
February.
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Current-year forms, instructions, and publications.
-
Prior-year forms, instructions, and publications.
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Tax Map: an electronic research tool and finding aid.
-
Tax law frequently asked questions (FAQs).
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Tax Topics from the IRS telephone response system.
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Fill-in, print, and save features for most tax forms.
-
Internal Revenue Bulletins.
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Toll-free and email technical support.
Buy the CD-ROM from National Technical Information Service (NTIS) at
www.irs.gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee).
CD-ROM for small businesses. Publication 3207, The Small Business Resource Guide CD-ROM for 2005, has a new look and enhanced navigation
features. This year's CD includes:
-
Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
-
All the business tax forms, instructions, and publications needed to successfully manage a business.
-
Tax law changes for 2005.
-
IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic.
-
Web links to various government agencies, business associations, and IRS organizations.
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“Rate the Product” survey—your opportunity to suggest changes for future editions.
An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or
by visiting
www.irs.gov/smallbiz.
Where To File
Note. Use this table only if you are an individual taxpayer filing your own return.
| |
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AND use the zip code below according to the form you are filing and
whether you are enclosing payment
|
| |
|
Form 1040
|
Form 1040A
|
Form 1040EZ
|
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IF you live in...
|
THEN send your return to...
|
No payment enclosed
|
Payment enclosed
|
No payment enclosed
|
Payment enclosed
|
No payment enclosed
|
Payment enclosed
|
|
Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia
|
Internal Revenue Service Center
Atlanta, GA
|
39901-0002
|
39901-0102
|
39901-0015
|
39901-0115
|
39901-0014
|
39901-0114
|
|
Alaska, Arizona, California, Hawaii, Idaho, Montana, Nevada, Oregon, Washington, Colorado, Nebraska, New Mexico, South Dakota,
Utah,
Wyoming
|
Internal Revenue Service Center
Fresno, CA
|
93888-0002
|
93888-0102
|
93888-0015
|
93888-0115
|
93888-0014
|
93888-0114
|
|
Arkansas, Kansas, Kentucky, Louisiana, Mississippi, Oklahoma, Tennessee, Texas, West Virginia
|
Internal Revenue Service Center
Austin, TX
|
73301-0002
|
73301-0102
|
73301-0015
|
73301-0115
|
73301-0014
|
73301-0114
|
|
New Jersey, Pennsylvania
|
Internal Revenue Service Center
Philadelphia, PA
|
19255-0002
|
19255-0102
|
19255-0015
|
19255-0115
|
19255-0014
|
19255-0114
|
|
Connecticut, Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri, Ohio, North Dakota, Wisconsin
|
Internal Revenue Service Center
Kansas City, MO
|
64999-0002
|
64999-0102
|
64999-0015
|
64999-0115
|
64999-0014
|
64999-0114
|
|
District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont
|
Internal Revenue Service Center
Andover, MA
|
05501-0002
|
05501-0102
|
05501-0015
|
05501-0115
|
05501-0014
|
05501-0114
|
|
American Samoa, nonpermanent residents of Guam* or the Virgin Islands**, Puerto Rico (or if excluding income under Internal
Revenue Code
section 933), dual status aliens, non-resident aliens, and anyone filing Form 4563
|
Internal Revenue Service Center
Philadelphia, PA , USA
|
19255-0215
|
19255-0215
|
|
|
All APO and FPO addresses, U.S. citizens or tax residents in a foreign country, and anyone filing Form 2555 or 2555EZ
|
Internal Revenue Service Center
Austin, TX, USA
|
73301-0215
|
73301-0102
|
* Permanent residents of Guam should use:
Department of Revenue and Taxation
Government of Guam, P.O. Box 23607
GMF, GU 96921
**Permanent residents of the Virgin Islands should use:
V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas VI 00802
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