The Idle Air Control (IAC) valve on a 2005 Dodge Neon SXT is located on the
throttle body. It's usually a small, cylindrical valve mounted on the side or top of the throttle body. The throttle body itself is located on the intake manifold, near the engine's front.
To be certain, you should consult a repair manual specific to your 2005 Dodge Neon SXT. A visual inspection with the engine cool and possibly using a diagram from a repair manual or online automotive parts website will help you identify it precisely.