Use Chart A, B, or C to see if you must file a return. U.S. citizens who lived in or had income from a U.S. possession should see Pub. 570. Residents of Puerto Rico can use TeleTax topic 901 (see page 8) to see if they must file. You should file no later than April 17, 2006. If you file after this date, you may have to pay interest and penalties. Availability: Usually ships the next business day. 2005 1040 U.S. Individual Income Tax Return 2005 1040$5.95