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	<title>Trager, Kevy &#38; Trager Tax Info &#38; News &#187; 2005 Tax Year</title>
	<atom:link href="http://www.tktcpa.com/category/tax-info-by-year/2005-tax-year/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.tktcpa.com</link>
	<description>Tax Services, Information, and News</description>
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		<item>
		<title>Sales and use Tax Classifications of Capital Improvements and Repairs to Real Property</title>
		<link>http://www.tktcpa.com/2005/04/sales-and-use-tax-classifications-of-capital-improvements-and-repairs-to-real-property/</link>
		<comments>http://www.tktcpa.com/2005/04/sales-and-use-tax-classifications-of-capital-improvements-and-repairs-to-real-property/#comments</comments>
		<pubDate>Fri, 01 Apr 2005 20:41:28 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[2005 Tax Year]]></category>

		<guid isPermaLink="false">http://www.tktcpa.com/?p=187</guid>
		<description><![CDATA[Sales and use Tax Classifications of Capital Improvements and Repairs to Real Property]]></description>
			<content:encoded><![CDATA[<p><a target='_blank' href='http://www.tktcpa.com/wp-content/uploads/2010/02/salestax-class-2005taxyear.pdf' title-'Sales and use Tax Classifications of Capital Improvements and Repairs to Real Property'>Sales and use Tax Classifications of Capital Improvements and Repairs to Real Property</a></p>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Federal Tax Rate Schedules for 2005 &#8211; Heads of Households</title>
		<link>http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-heads-of-households/</link>
		<comments>http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-heads-of-households/#comments</comments>
		<pubDate>Sat, 01 Jan 2005 20:59:47 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[2005 Tax Year]]></category>

		<guid isPermaLink="false">http://www.tktcpa.com/?p=63</guid>
		<description><![CDATA[Taxable Income &#160; Over But Not Over &#160; Pay &#160; + % onExcess &#160; of amountover $ 0- $10,450 $ 0 10 % $ 0 10,450- 39,800 1,045.00 15 10,450 39,800- 102,800 5,447.50 25 39,800 102,800- 166,450 21,197.50 28 102,800 166,450- 326,450 39,019.50 33 166,450 326,450- &#8230;&#8230; 91,819.50 35 326,450]]></description>
			<content:encoded><![CDATA[<table border="0" cellspacing="3" align="center">
<tr>
<td colspan="2" align="center">Taxable Income</td>
<td colspan="6">&nbsp;</td>
</tr>
<tr>
<td align="center">Over</td>
<td align="center">But Not Over</td>
<td rowspan="8">&nbsp;</td>
<td align="center">Pay</td>
<td rowspan="8">&nbsp;</td>
<td align="center">+ % on<br />Excess</td>
<td rowspan="8">&nbsp;</td>
<td align="center">of amount<br />over</td>
</tr>
<tr>
<td colspan="8">
<hr /></td>
</tr>
<tr>
<td align="right">$ 0-</td>
<td align="right">$10,450</td>
<td align="right">$ 0</td>
<td align="left">10 %</td>
<td align="right">$ 0</td>
</tr>
<tr>
<td align="right">10,450-</td>
<td align="right">39,800</td>
<td align="right">1,045.00</td>
<td align="left">15</td>
<td align="right">10,450</td>
</tr>
<tr>
<td align="right">39,800-</td>
<td align="right">102,800</td>
<td align="right">5,447.50</td>
<td align="left">25</td>
<td align="right">39,800</td>
</tr>
<tr>
<td align="right">102,800-</td>
<td align="right">166,450</td>
<td align="right">21,197.50</td>
<td align="left">28</td>
<td align="right">102,800</td>
</tr>
<tr>
<td align="right">166,450-</td>
<td align="right">326,450</td>
<td align="right">39,019.50</td>
<td align="left">33</td>
<td align="right">166,450</td>
</tr>
<tr>
<td align="right">326,450-</td>
<td align="right">&#8230;&#8230;</td>
<td align="right">91,819.50</td>
<td align="left">35</td>
<td align="right">326,450</td>
</tr>
</table>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Federal Tax Rate Schedules for 2005 &#8211; Married Individuals Filing Separately</title>
		<link>http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-married-individuals-filing-separately/</link>
		<comments>http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-married-individuals-filing-separately/#comments</comments>
		<pubDate>Sat, 01 Jan 2005 20:58:50 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[2005 Tax Year]]></category>

		<guid isPermaLink="false">http://www.tktcpa.com/?p=61</guid>
		<description><![CDATA[Taxable Income &#160; Over But Not Over &#160; Pay &#160; + % onExcess &#160; of amountover $ 0- $7,300 $ 0 10 % $ 0 7,300- 29,700 730.00 15 7,300 29,700- 59,975 4,090.00 25 29,700 59,975- 91,400 11,658.75 28 59,975 91,400- 163,225 20,457.75 33 91,400 163,225- &#8230;&#8230; 44,160.00 35 163,225]]></description>
			<content:encoded><![CDATA[<table border="0" cellspacing="3" align="center">
<tr>
<td colspan="2" align="center">Taxable Income</td>
<td colspan="6">&nbsp;</td>
</tr>
<tr>
<td align="center">Over</td>
<td align="center">But Not Over</td>
<td rowspan="8">&nbsp;</td>
<td align="center">Pay</td>
<td rowspan="8">&nbsp;</td>
<td align="center">+ % on<br />Excess</td>
<td rowspan="8">&nbsp;</td>
<td align="center">of amount<br />over</td>
</tr>
<tr>
<td colspan="8">
<hr /></td>
</tr>
<tr>
<td align="right">$ 0-</td>
<td align="right">$7,300</td>
<td align="right">$ 0</td>
<td align="left">10 %</td>
<td align="right">$ 0</td>
</tr>
<tr>
<td align="right">7,300-</td>
<td align="right">29,700</td>
<td align="right">730.00</td>
<td align="left">15</td>
<td align="right">7,300</td>
</tr>
<tr>
<td align="right">29,700-</td>
<td align="right">59,975</td>
<td align="right">4,090.00</td>
<td align="left">25</td>
<td align="right">29,700</td>
</tr>
<tr>
<td align="right">59,975-</td>
<td align="right">91,400</td>
<td align="right">11,658.75</td>
<td align="left">28</td>
<td align="right">59,975</td>
</tr>
<tr>
<td align="right">91,400-</td>
<td align="right">163,225</td>
<td align="right">20,457.75</td>
<td align="left">33</td>
<td align="right">91,400</td>
</tr>
<tr>
<td align="right">163,225-</td>
<td align="right">&#8230;&#8230;</td>
<td align="right">44,160.00</td>
<td align="left">35</td>
<td align="right">163,225</td>
</tr>
</table>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Federal Tax Rate Schedules for 2005 &#8211; Married Filing Jointly and Surviving</title>
		<link>http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-married-filing-jointly-and-surviving/</link>
		<comments>http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-married-filing-jointly-and-surviving/#comments</comments>
		<pubDate>Sat, 01 Jan 2005 20:58:12 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[2005 Tax Year]]></category>

		<guid isPermaLink="false">http://www.tktcpa.com/?p=59</guid>
		<description><![CDATA[Taxable Income &#160; Over But Not Over &#160; Pay &#160; + % onExcess &#160; of amountover $ 0- $14,600 $ 0 10 % $ 0 14,600- 59,400 1,460.00 15 14,600 59,400- 119,950 8,180.00 25 59,400 119,950- 182,800 23,317.50 28 119,950 182,800- 326,450 40,915.50 33 182,800 326,450- &#8230;&#8230; 88,320.00 35 326,450]]></description>
			<content:encoded><![CDATA[<table border="0" cellspacing="3" align="center">
<tr>
<td colspan="2" align="center">Taxable Income</td>
<td colspan="6">&nbsp;</td>
</tr>
<tr>
<td align="center">Over</td>
<td align="center">But Not Over</td>
<td rowspan="8">&nbsp;</td>
<td align="center">Pay</td>
<td rowspan="8">&nbsp;</td>
<td align="center">+ % on<br />Excess</td>
<td rowspan="8">&nbsp;</td>
<td align="center">of amount<br />over</td>
</tr>
<tr>
<td colspan="8">
<hr /></td>
</tr>
<tr>
<td align="right">$ 0-</td>
<td align="right">$14,600</td>
<td align="right">$ 0</td>
<td align="left">10 %</td>
<td align="right">$ 0</td>
</tr>
<tr>
<td align="right">14,600-</td>
<td align="right">59,400</td>
<td align="right">1,460.00</td>
<td align="left">15</td>
<td align="right">14,600</td>
</tr>
<tr>
<td align="right">59,400-</td>
<td align="right">119,950</td>
<td align="right">8,180.00</td>
<td align="left">25</td>
<td align="right">59,400</td>
</tr>
<tr>
<td align="right">119,950-</td>
<td align="right">182,800</td>
<td align="right">23,317.50</td>
<td align="left">28</td>
<td align="right">119,950</td>
</tr>
<tr>
<td align="right">182,800-</td>
<td align="right">326,450</td>
<td align="right">40,915.50</td>
<td align="left">33</td>
<td align="right">182,800</td>
</tr>
<tr>
<td align="right">326,450-</td>
<td align="right">&#8230;&#8230;</td>
<td align="right">88,320.00</td>
<td align="left">35</td>
<td align="right">326,450</td>
</tr>
</table>
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		</item>
		<item>
		<title>Federal Tax Rate Schedules for 2005 &#8211; Single Individuals</title>
		<link>http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-single-individuals/</link>
		<comments>http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-single-individuals/#comments</comments>
		<pubDate>Sat, 01 Jan 2005 20:57:19 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[2005 Tax Year]]></category>

		<guid isPermaLink="false">http://www.tktcpa.com/?p=57</guid>
		<description><![CDATA[Taxable Income &#160; Over But Not Over &#160; Pay &#160; + % onExcess &#160; of amountover $ 0- $7,300 $ 0 10 % $ 0 7,300- 29,700 730.00 15 7,300 29,700- 71,950 4,090.00 25 29,700 71,950- 150,150 14,652.50 28 71,950 150,150- 326,450 36,548.50 33 150,150 326,450- &#8230;&#8230; 94,727.50 35 326,450]]></description>
			<content:encoded><![CDATA[<table border="0" cellspacing="3" align="center">
<tr>
<td colspan="2" align="center">Taxable Income</td>
<td colspan="6">&nbsp;</td>
</tr>
<tr>
<td align="center">Over</td>
<td align="center">But Not Over</td>
<td rowspan="8">&nbsp;</td>
<td align="center">Pay</td>
<td rowspan="8">&nbsp;</td>
<td align="center">+ % on<br />Excess</td>
<td rowspan="8">&nbsp;</td>
<td align="center">of amount<br />over</td>
</tr>
<tr>
<td colspan="8">
<hr /></td>
</tr>
<tr>
<td align="right">$ 0-</td>
<td align="right">$7,300</td>
<td align="right">$ 0</td>
<td align="left">10 %</td>
<td align="right">$ 0</td>
</tr>
<tr>
<td align="right">7,300-</td>
<td align="right">29,700</td>
<td align="right">730.00</td>
<td align="left">15</td>
<td align="right">7,300</td>
</tr>
<tr>
<td align="right">29,700-</td>
<td align="right">71,950</td>
<td align="right">4,090.00</td>
<td align="left">25</td>
<td align="right">29,700</td>
</tr>
<tr>
<td align="right">71,950-</td>
<td align="right">150,150</td>
<td align="right">14,652.50</td>
<td align="left">28</td>
<td align="right">71,950</td>
</tr>
<tr>
<td align="right">150,150-</td>
<td align="right">326,450</td>
<td align="right">36,548.50</td>
<td align="left">33</td>
<td align="right">150,150</td>
</tr>
<tr>
<td align="right">326,450-</td>
<td align="right">&#8230;&#8230;</td>
<td align="right">94,727.50</td>
<td align="left">35</td>
<td align="right">326,450</td>
</tr>
</table>
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		</item>
		<item>
		<title>2005 New York Tax Rate Schedules  &#8211; Head of Household</title>
		<link>http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-head-of-household/</link>
		<comments>http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-head-of-household/#comments</comments>
		<pubDate>Sat, 01 Jan 2005 20:37:53 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[2005 Tax Year]]></category>

		<guid isPermaLink="false">http://www.tktcpa.com/?p=184</guid>
		<description><![CDATA[If line 5 is: &#160; Over But Not Over &#160; The tax is: &#160; &#160; &#160; &#160; $ 0- $11,000 &#160; 4 % of line 5 11,000- 15,000 $ 440 plus 4.5% of the excess over $11,000 15,000- 17,000 620 plus 5.25% of the excess over 15,000 17,000- 30,000 725 plus 5.9% of the excess [...]]]></description>
			<content:encoded><![CDATA[<table border="0" cellspacing="3" align="center">
<tr>
<td colspan="2" align="left">If line 5 is:</td>
<td colspan="6">&nbsp;</td>
</tr>
<tr>
<td align="center">Over</td>
<td align="center">But Not Over</td>
<td rowspan="9">&nbsp;</td>
<td align="center">The tax is:</td>
<td rowspan="9">&nbsp;</td>
<td align="center">&nbsp;</td>
<td rowspan="9">&nbsp;</td>
<td align="center">&nbsp;</td>
</tr>
<tr>
<td colspan="8">
<hr /></td>
</tr>
<tr>
<td align="right">$ 0-</td>
<td align="right">$11,000</td>
<td align="right">&nbsp;</td>
<td align="left">4 %</td>
<td align="left">of line 5</td>
</tr>
<tr>
<td align="right">11,000-</td>
<td align="right">15,000</td>
<td align="right">$ 440 plus</td>
<td align="left">4.5%</td>
<td align="left">of the excess over $11,000</td>
</tr>
<tr>
<td align="right">15,000-</td>
<td align="right">17,000</td>
<td align="right">620 plus</td>
<td align="left">5.25%</td>
<td align="left">of the excess over 15,000</td>
</tr>
<tr>
<td align="right">17,000-</td>
<td align="right">30,000</td>
<td align="right">725 plus</td>
<td align="left">5.9%</td>
<td align="left">of the excess over 17,000</td>
</tr>
<tr>
<td align="right">30,000-</td>
<td align="right">125,000</td>
<td align="right">1,492 plus</td>
<td align="left">6.85%</td>
<td align="left">of the excess over 30,000</td>
</tr>
<tr>
<td align="right">125,000-</td>
<td align="right">500,000</td>
<td align="right">8,000 plus</td>
<td align="left">7.25%</td>
<td align="left">of the excess over 125,000</td>
</tr>
<tr>
<td align="right">500,000-</td>
<td align="right">&#8230;&#8230;..</td>
<td align="right">36,125 plus</td>
<td align="left">7.7%</td>
<td align="left">of the excess over 500,000</td>
</tr>
</table>
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		</item>
		<item>
		<title>2005 New York Tax Rate Schedules  &#8211; Single and Married Filing Separately</title>
		<link>http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-single-and-married-filing-separately/</link>
		<comments>http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-single-and-married-filing-separately/#comments</comments>
		<pubDate>Sat, 01 Jan 2005 20:37:21 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[2005 Tax Year]]></category>

		<guid isPermaLink="false">http://www.tktcpa.com/?p=182</guid>
		<description><![CDATA[If line 5 is: &#160; Over But Not Over &#160; The tax is: &#160; &#160; &#160; &#160; $ 0- $8,000 &#160; 4 % of line 5 8,000- 11,000 $ 320 plus 4.5% of the excess over $8,000 11,000- 13,000 455 plus 5.25% of the excess over 11,000 13,000- 20,000 560 plus 5.9% of the excess [...]]]></description>
			<content:encoded><![CDATA[<table border="0" cellspacing="3" align="center">
<tr>
<td colspan="2" align="left">If line 5 is:</td>
<td colspan="6">&nbsp;</td>
</tr>
<tr>
<td align="center">Over</td>
<td align="center">But Not Over</td>
<td rowspan="9">&nbsp;</td>
<td align="center">The tax is:</td>
<td rowspan="9">&nbsp;</td>
<td align="center">&nbsp;</td>
<td rowspan="9">&nbsp;</td>
<td align="center">&nbsp;</td>
</tr>
<tr>
<td colspan="8">
<hr /></td>
</tr>
<tr>
<td align="right">$ 0-</td>
<td align="right">$8,000</td>
<td align="right">&nbsp;</td>
<td align="left">4 %</td>
<td align="left">of line 5</td>
</tr>
<tr>
<td align="right">8,000-</td>
<td align="right">11,000</td>
<td align="right">$ 320 plus</td>
<td align="left">4.5%</td>
<td align="left">of the excess over $8,000</td>
</tr>
<tr>
<td align="right">11,000-</td>
<td align="right">13,000</td>
<td align="right">455 plus</td>
<td align="left">5.25%</td>
<td align="left">of the excess over 11,000</td>
</tr>
<tr>
<td align="right">13,000-</td>
<td align="right">20,000</td>
<td align="right">560 plus</td>
<td align="left">5.9%</td>
<td align="left">of the excess over 13,000</td>
</tr>
<tr>
<td align="right">20,000-</td>
<td align="right">100,000</td>
<td align="right">973 plus</td>
<td align="left">6.85%</td>
<td align="left">of the excess over 20,000</td>
</tr>
<tr>
<td align="right">100,000-</td>
<td align="right">500,000</td>
<td align="right">6,453 plus</td>
<td align="left">7.25%</td>
<td align="left">of the excess over 100,000</td>
</tr>
<tr>
<td align="right">500,000-</td>
<td align="right">&#8230;&#8230;..</td>
<td align="right">36,453 plus</td>
<td align="left">7.7%</td>
<td align="left">of the excess over 500,000</td>
</tr>
</table>
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		</item>
		<item>
		<title>2005 New York Tax Rate Schedules  &#8211; Married Filing Jointly and Surviving</title>
		<link>http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-married-filing-jointly-and-surviving/</link>
		<comments>http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-married-filing-jointly-and-surviving/#comments</comments>
		<pubDate>Sat, 01 Jan 2005 20:35:19 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[2005 Tax Year]]></category>

		<guid isPermaLink="false">http://www.tktcpa.com/?p=179</guid>
		<description><![CDATA[If line 5 is: &#160; Over But Not Over &#160; The tax is: &#160; &#160; &#160; &#160; $ 0- $16,000 &#160; 4 % of line 5 16,000- 22,000 $ 640 plus 4.5% of the excess over $16,000 22,000- 26,000 910 plus 5.25% of the excess over 22,000 26,000- 40,000 1,120 plus 5.9% of the excess [...]]]></description>
			<content:encoded><![CDATA[<table border="0" cellspacing="3" align="center">
<tr>
<td colspan="2" align="left">If line 5 is:</td>
<td colspan="6">&nbsp;</td>
</tr>
<tr>
<td align="center">Over</td>
<td align="center">But Not Over</td>
<td rowspan="9">&nbsp;</td>
<td align="center">The tax is:</td>
<td rowspan="9">&nbsp;</td>
<td align="center">&nbsp;</td>
<td rowspan="9">&nbsp;</td>
<td align="center">&nbsp;</td>
</tr>
<tr>
<td colspan="8">
<hr /></td>
</tr>
<tr>
<td align="right">$ 0-</td>
<td align="right">$16,000</td>
<td align="right">&nbsp;</td>
<td align="left">4 %</td>
<td align="left">of line 5</td>
</tr>
<tr>
<td align="right">16,000-</td>
<td align="right">22,000</td>
<td align="right">$ 640 plus</td>
<td align="left">4.5%</td>
<td align="left">of the excess over $16,000</td>
</tr>
<tr>
<td align="right">22,000-</td>
<td align="right">26,000</td>
<td align="right">910 plus</td>
<td align="left">5.25%</td>
<td align="left">of the excess over 22,000</td>
</tr>
<tr>
<td align="right">26,000-</td>
<td align="right">40,000</td>
<td align="right">1,120 plus</td>
<td align="left">5.9%</td>
<td align="left">of the excess over 26,000</td>
</tr>
<tr>
<td align="right">40,000-</td>
<td align="right">150,000</td>
<td align="right">1,946 plus</td>
<td align="left">6.85%</td>
<td align="left">of the excess over 40,000</td>
</tr>
<tr>
<td align="right">150,000-</td>
<td align="right">500,000</td>
<td align="right">9,481 plus</td>
<td align="left">7.25%</td>
<td align="left">of the excess over 150,000</td>
</tr>
<tr>
<td align="right">500,000-</td>
<td align="right">&#8230;&#8230;..</td>
<td align="right">35,731 plus</td>
<td align="left">7.7%</td>
<td align="left">of the excess over 500,000</td>
</tr>
</table>
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		</item>
		<item>
		<title>2005 Annual Limits Relating to Financial Planning &#8211; Long Term Care Insurance</title>
		<link>http://www.tktcpa.com/2005/01/2005-annual-limits-relating-to-financial-planning-long-term-care-insurance/</link>
		<comments>http://www.tktcpa.com/2005/01/2005-annual-limits-relating-to-financial-planning-long-term-care-insurance/#comments</comments>
		<pubDate>Sat, 01 Jan 2005 20:26:58 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[2005 Tax Year]]></category>

		<guid isPermaLink="false">http://www.tktcpa.com/?p=170</guid>
		<description><![CDATA[Per diem daily limit $240 Premium as a deductible medical expense limitation&#160;&#160;&#160;&#160;Age 40 or under&#160;&#160;&#160;&#160;Age 41 &#8211; 50&#160;&#160;&#160;&#160;Age 51 &#8211; 60&#160;&#160;&#160;&#160;Age 61 &#8211; 70&#160;&#160;&#160;&#160;Age 71 or older $270$510$1,020$2,720$3,400]]></description>
			<content:encoded><![CDATA[<table cellpadding="5" align="center" width="85%">
<tr>
<td>Per diem daily limit</td>
<td>$240</td>
</tr>
<tr>
<td>Premium as a deductible medical expense limitation<br />&nbsp;&nbsp;&nbsp;&nbsp;Age 40 or under<br />&nbsp;&nbsp;&nbsp;&nbsp;Age 41 &#8211; 50<br />&nbsp;&nbsp;&nbsp;&nbsp;Age 51 &#8211; 60<br />&nbsp;&nbsp;&nbsp;&nbsp;Age 61 &#8211; 70<br />&nbsp;&nbsp;&nbsp;&nbsp;Age 71 or older</td>
<td><br />$270<br />$510<br />$1,020<br />$2,720<br />$3,400</td>
</tr>
</table>
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		</item>
		<item>
		<title>2005 Annual Limits Relating to Financial Planning &#8211; Medicare</title>
		<link>http://www.tktcpa.com/2005/01/2005-annual-limits-relating-to-financial-planning-medicare/</link>
		<comments>http://www.tktcpa.com/2005/01/2005-annual-limits-relating-to-financial-planning-medicare/#comments</comments>
		<pubDate>Sat, 01 Jan 2005 20:26:25 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[2005 Tax Year]]></category>

		<guid isPermaLink="false">http://www.tktcpa.com/?p=168</guid>
		<description><![CDATA[Monthly premium: Part A/Part B $375/$78.20 Part A coverage&#160;&#160;&#160;&#160;First 60 days patient paid deductible&#160;&#160;&#160;&#160;Next 30 days patient pays per day&#160;&#160;&#160;&#160;Next 60 days patient pays per day&#160;&#160;&#160;&#160;Over 150 days patient pays per day $912$228$456All costs Part B coverage&#160;&#160;&#160;&#160;Deductible&#160;&#160;&#160;&#160;Coinsurance $11020% Skilled Nursing Benefits&#160;&#160;&#160;&#160;First 20 days patient pays per day&#160;&#160;&#160;&#160;Next 80 days patient pays per day&#160;&#160;&#160;&#160;Over 100 days [...]]]></description>
			<content:encoded><![CDATA[<table cellpadding="5" align="center" width="85%">
<tr>
<td>Monthly premium: Part A/Part B</td>
<td>$375/$78.20</td>
</tr>
<tr>
<td>Part A coverage<br />&nbsp;&nbsp;&nbsp;&nbsp;First 60 days patient paid deductible<br />&nbsp;&nbsp;&nbsp;&nbsp;Next 30 days patient pays per day<br />&nbsp;&nbsp;&nbsp;&nbsp;Next 60 days patient pays per day<br />&nbsp;&nbsp;&nbsp;&nbsp;Over 150 days patient pays per day</td>
<td><br />$912<br />$228<br />$456<br />All costs</td>
</tr>
<tr>
<td>Part B coverage<br />&nbsp;&nbsp;&nbsp;&nbsp;Deductible<br />&nbsp;&nbsp;&nbsp;&nbsp;Coinsurance</td>
<td><br />$110<br />20%</td>
</tr>
<tr>
<td>Skilled Nursing Benefits<br />&nbsp;&nbsp;&nbsp;&nbsp;First 20 days patient pays per day<br />&nbsp;&nbsp;&nbsp;&nbsp;Next 80 days patient pays per day<br />&nbsp;&nbsp;&nbsp;&nbsp;Over 100 days patient pays per day</td>
<td><br />$0<br />$114<br />All costs</td>
</tr>
</table>
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