This is archived information that pertains only to the 2005 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
For highlights of any tax changes for the current tax year please refer to the "What's New" section of the Form 1040 Instructions, the Form 1040A Instructions or the Form 1040EZ Instructions. You may also refer to Publication 553 for Highlights of the Current Year Tax Changes.
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