2005-Instructions for Form 1040

[djack1040]

The Instructions for 2005 Form 1040 US Individual Tax Return have been posted to www.irs.gov.

[JG EA]

2005

This is also on the Updates (above) 11/11/05. I've signed up for emails when new updates are available.

[S T]

Update Emails

This is a wonderful feature that The Tax Book editors are providing. I receive the email and then go to Updates. I don't forget to check it anymore.

Sandy

[Gene V]

Update

This is also on the Updates (above) 11/11/05. I've signed up for emails when new updates are available.

This is not the same instruction as the one on the update 11/11/05. The instruction on this 1040 includes Schedule A,B,C,E,F,EIC,etc.

[Brad Imsdahl]

I updated the link so that it now contains the 1040 instructions with Schedules A, B, C, etc. Interesting that they are now including the Sales Tax Tables in the Schedule A instructions this year.

[djack1040]

Form 1040 Instructions-Full File

Even though the Updates link is still working, according to the IRS site the instructions have been temporarily "pulled". (As of 8:00 pm 11/19/05)

[Black Bart]

Two Questions:

(1) A while back, IRS was working on a single and uniform standard to qualify kids for dependency, EIC, CTC, and HH. Does anyone know if that ever got passed for 2005 taxes or not?

(2) Hypothetical: Before January 1st a T/P works last day and employer furnishes W-2 for him/her. T/P then obtains a copy of the above-mentioned form 1040 and sends it to IRS.. Is there anything in the IRS code that prohibits the filing of the tax return before 2006? I don't know, but I think probably IRS would simply hold it until January 1 to process it. In any case, what I really want to know is this: Are there regs about it? Is it "legal" to file before the first of the year?

One or two taxpayers in need of an early refund ask me this every year and I always tell them that they'll have to wait until January 1st, but I don't really know. I've phoned IRS about it--they don't know either--and it's such an unusual "off-the-wall" question that they think you're a nut for asking.

[Unregistered]

IRS doesn't "open" up the system to process 2005 returns until January 13. They are QA testing with some data the first 2 weeks.

[S T]

Paper file

Bart, I would say if all the necessary information is available you can paper file and mail to the IRS as early as possible, end of December or January 1st,2nd.

Efile will not begin prior to January 13, 2006.

Sandy