Tax Help Archives  
> <map name=
  Home > Tax Help Archives > 2005 > IRS Publications > IRS Publication 929
Pub. 929, Tax Rules for Children and Dependents 2005 Tax Year

Publication 929 - Additional Material

Table of Contents

This image is too large to be displayed in the current screen. Please click the link to view the image.

Form 1040A, page 1, for Sara L. Brown

This image is too large to be displayed in the current screen. Please click the link to view the image.

Form 1040A, page 2, for Sara L. Brown

This image is too large to be displayed in the current screen. Please click the link to view the image.

Form 8615 for Sara L. Brown

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1

Before you begin:

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1. Enter the amount from Form 1040A, line 27 1. 49,200*      
2. Enter the amount from Form 1040A, line 9b 2. 450*          
3. Enter the amount from Form 1040A, line 10 3. 300*          
4. Add lines 2 and 3 4. 750      
5. Subtract line 4 from line 1. If zero or less, enter -0- 5. 48,450      
6. Enter the smaller of:              
  •The amount on line 1, or                
  •$29,700 if single or married filing separately,                
  $59,400 if married filing jointly or qualifying widow(er), or
Right brace
 6. 49,200*      
  $39,800 if head of household.                  
7. Is the amount on line 5 equal to or more than the amount on line 6?          
 
Yes.		 Skip lines 7 through 9; go to line 10 and check the “No” box.          
 
No.		 Enter the amount from line 5 7. 48,450      
8. Subtract line 7 from line 6 8. 750      
9. Multiply line 8 by 5% (.05) 9. 38  
10. Are the amount on lines 4 and 8 the same?          
 
Yes.		 Skip lines 10 through 13; go to line 14.  
 
No.		 Enter the smaller of line 1 or line 4 10.        
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) 11.        
12. Subtract line 11 from line 10 12.        
13. Multiply line 12 by 15% (.15) 13.    
14. Figure the tax on the amount on line 5. Use the Tax Table. Enter tax here 14. 6,541  
15. Add lines 9, 13, and 14 15. 6,579  
16. Figure the tax on the amount on line 1. Use the Tax Table. Enter tax here 16. 6,654  
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040A, line 28 17. 6,579  
   
* See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions.

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2

Before you begin:

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1. Enter the amount from Form 1040A, line 27 1. 1,350*      
2. Enter the amount from Form 1040A, line 9b 2. 600*          
3. Enter the amount from Form 1040A, line 10 3. 400*          
4. Add lines 2 and 3 4. 1,000      
5. Subtract line 4 from line 1. If zero or less, enter -0- 5. 350      
6. Enter the smaller of:              
  •The amount on line 1, or                
  •$29,700 if single or married filing separately,                
  $59,400 if married filing jointly or qualifying widow(er), or
Right brace
 6. 1,350*      
  $39,800 if head of household.                  
7. Is the amount on line 5 equal to or more than the amount on line 6?          
 
Yes.		 Skip lines 7 through 9; go to line 10 and check the “No” box.          
 
No.		 Enter the amount from line 5 7. 350      
8. Subtract line 7 from line 6 8. 1,000      
9. Multiply line 8 by 5% (.05) 9. 50  
10. Are the amount on lines 4 and 8 the same?          
 
Yes.		 Skip lines 10 through 13; go to line 14.  
 
No.		 Enter the smaller of line 1 or line 4 10.        
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) 11.        
12. Subtract line 11 from line 10 12.        
13. Multiply line 12 by 15% (.15) 13.    
14. Figure the tax on the amount on line 5. Use the Tax Table. Enter tax here 14. 36*  
15. Add lines 9, 13, and 14 15. 86  
16. Figure the tax on the amount on line 1. Use the Tax Table. Enter tax here 16. 136*  
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040A, line 28 17. 86  
   
* See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions.

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3

Before you begin:

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1. Enter the amount from Form 1040A, line 27 1. 2,550      
2. Enter the amount from Form 1040A, line 9b 2. 1,050          
3. Enter the amount from Form 1040A, line 10 3. 700          
4. Add lines 2 and 3 4. 1,750      
5. Subtract line 4 from line 1. If zero or less, enter -0- 5. 800      
6. Enter the smaller of:              
  •The amount on line 1, or                
  •$29,700 if single or married filing separately,                
  $59,400 if married filing jointly or qualifying widow(er), or
Right brace
 6. 2,550*      
  $39,800 if head of household.                  
7. Is the amount on line 5 equal to or more than the amount on line 6?          
 
Yes.		 Skip lines 7 through 9; go to line 10 and check the “No” box.          
 
No.		 Enter the amount from line 5 7. 800      
8. Subtract line 7 from line 6 8. 1,750      
9. Multiply line 8 by 5% (.05) 9. 88  
10. Are the amount on lines 4 and 8 the same?          
 
Yes.		 Skip lines 10 through 13; go to line 14.  
 
No.		 Enter the smaller of line 1 or line 4 10.        
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) 11.        
12. Subtract line 11 from line 10 12.        
13. Multiply line 12 by 15% (.15) 13.    
14. Figure the tax on the amount on line 5. Use the Tax Table. Enter tax here 14. 81  
15. Add lines 9, 13, and 14 15. 169  
16. Figure the tax on the amount on line 1. Use the Tax Table. Enter tax here 16. 256  
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040A, line 28 17. 169  
   
 

How To Get Tax Help

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.

  • Call, write, or fax the Taxpayer Advocate office in your area.

  • Call 1-800-829-4059 if you are a
    TTY/TDD user.

  • 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.

Access by computer
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.

  • 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.

  • Download forms, instructions, and publications.

  • Order IRS products online.

  • Research your tax questions online.

  • Search publications online by topic or keyword.

  • View Internal Revenue Bulletins (IRBs) published in the last few years.

  • Figure your withholding allowances using our Form W-4 calculator.

  • Sign up to receive local and national tax news by email.

  • Get information on starting and operating a small business.

Phone number
Phone. Many services are available by phone.

  • 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.

  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.

  • 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.

  • TeleTax topics. Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics.

  • 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 services
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.

Address you may need
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

Request information on CDROM
CD-ROM for tax products. You can order Publication 1796, IRS Tax Products CD-ROM, and obtain:

  • 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.

  • Current-year forms, instructions, and publications.

  • Prior-year forms, instructions, and publications.

  • Tax Map: an electronic research tool and finding aid.

  • Tax law frequently asked questions (FAQs).

  • Tax Topics from the IRS telephone response system.

  • Fill-in, print, and save features for most tax forms.

  • Internal Revenue Bulletins.

  • 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).

Request information on CDROM
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.

  • “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.

This image is too large to be displayed in the current screen. Please click the link to view the image.

Pubs list

Previous | First | Next

Publications Index | 2005 Tax Help Archives | Tax Help Archives Main | Home