Compared are the cut iTunes Version (R-Rated) and the uncut Canadian DVD (rated 18A)

The differences:

39 cuts = 1 minute and 1 second.
2 alternate scenes = 3 seconds + uncut.

Just like the forth installment, only a cut version of part 5 of the Return of the Living Dead series is available in the iTunes store. Violence has either been entirely or partially removed.

4 Min
Extended shot of the zombie eating the back of the guy's head including yanking out his brains.
1.5 sec

4 Min
Extended shot of the female zombie with the bullet hole in her forehead.
0.5 sec

4 Min
Extended shot of the zombie's head being poked around in. Blood keeps leaking.
0.5 sec

5 Min
When the gangster's head gets squashed, the iTunes Version lacks one single frame.
1 frame

5 Min
The gangster's head keeps getting squashed. His eyes pop out, blood is gushing out. In the iTunes Version, there is only a part of the head getting squashed. Furthermore, the shot has been slowed down.
no difference

Cut	Uncut

5 Min
Extended shot of Charlie and the bite wound on his neck.
1 sec

5 Min
Extended shot of the zombie after the head. The zombie hits the ground.
2.5 sec

31 Min
The beginning of the shot, when the zombie is gnawing at the back of the guitar player, is missing.
1 sec

31 Min
The drummer pulls his sticks out of the zombie's eyes. A lot of blood is gushing out. Then the zombie drops.
1.5 sec

31 Min
The shot of Chucky decapitating the zombie is also in the iTunes Version, but the blood gushing out of the neck is missing.
1 sec

50 Min
Missing shot of the zombie gnawing at the driver's neck.
2 sec

50 Min
The next shot is slightly shorter as well.
0.5 sec

50 Min
Extended shot of the blood-splattered windshield and the zombie feasting on his victims behind it.
2 sec

54 Min
The zombie bites off a piece of a student's back of the head.
1 sec

54 Min
Shortly afterwards, a shot of the zombie with a piece of the head hanging out of his mouth is missing.
3 sec

58 Min
The zombie gets hit by more bullets.
2 sec

58 Min
Extended shot of the zombie after the headshot.
2 sec

59 Min
Extended shot of the ax in the zombie's head (bloody). The following shot of that is shorter as well.
2 sec

59 Min
Blood gushes out of the neck.
0.5 sec

59 Min
Same here.
1 sec

71 Min
Extended shot of the zombie with a knife in his head.
2 sec

72 Min
The shot of the zombie yanking out the woman's brain is shorter in the iTunes Version.
1 sec

73 Min
A few zombies are feasting on two women.
6 sec

76 Min
Additional shot of the zombie after the headshot. Blood is gushing out of the bullet hole.
4 sec

76 Min
Another zombie with blood gushing out of a bullet hole in the forehead.
1 sec

76 Min
Another shot of that.
2 sec

78 Min
Extended shot of a zombie yanking out the brain out of a guest's head plus an intercut to the screaming woman.
4 sec

78 Min
A zombie runs in front of the camera and yells "Brain!". His arm stump is on view.
3 sec

80 Min
Extended shot of blood gushing out of the female zombie's head that tried to bite Shelby before.
0.5 sec

80 Min
A similar shot of that is missing.
0.5 sec

83 Min
Another shot of Zombie Jeremy with the bloody bullet hole in his forehead.
2 sec

83 Min
Jeremy turns to the camera.
3.5 sec

83 Min
He hits the wall. The iTunes Version here contains a shot that is actually being used a little later: the shot of Jeremy sliding down the wall.
Cut: 1 sec
Uncut: 4 sec

83 Min
Extended shot of Jeremy sliding down the wall.
1 sec

83 Min
Extended shot of a zombie yanking out a guy's brain.
0.5 sec

83 Min
Extended shot of the guy's brain getting yanked out.
0.5 sec

83 Min
The same thing happens to another victim.
0.5 sec

84 Min
Extended shot of the zombie after the headshot.
0.5 sec

84 Min
When a zombie yanks out a dead guy's brain, the iTunes Version is a little shorter.
1 sec

84 Min
The zombie with a bloody head wound.
1 sec

86 Min
The zombie goes Tyson on the guy. Blood is gushing out.
1 sec