Contents Important Changes for 1999   ............................. 2 Important Change for 2000   ............................... 2 Introduction  ........................................................ 2 Gross Income   ..................................................... 3 Includible Items  ................................................ 3 Excludable Items   ............................................. 3 Foreign Source Income  ................................... 4 Community Property  ........................................ 4 Adjustments to Income   ..................................... 4 Individual Retirement Arrangements  ............... 4 Moving Expenses   ............................................ 4 Combat Zone Exclusion  .................................... 5 Combat Zone  ................................................... 5 Serving in a Combat Zone   .............................. 6 Amount of Exclusion  ........................................ 6 Alien Status   ........................................................ 7 Resident Aliens  ................................................ 7 Nonresident Aliens  ........................................... 8 Dual-Status Aliens  ........................................... 8 Exemptions  ......................................................... 8 Dependents ...................................................... 8 Sale of Home   ...................................................... 10 Itemized Deductions   .......................................... 10 Miscellaneous Itemized Deductions  ................ 10 Earned Income Credit  ........................................ 12 Persons With a Qualifying Child  ...................... 12 Persons Without a Qualifying Child  ................. 14 Earned Income   ................................................ 14 Advance Earned Income Credit   ...................... 15 IRS Will Figure Your Credit for You  ................ 15 Child Tax Credit   ................................................. 15 Qualifying Child  ................................................ 15 Decedents  ........................................................... 16 Combat Zone Forgiveness  .............................. 16 Terroristic or Military Action Forgiveness  ........ 16 Claims for Tax Forgiveness  ............................. 17 Filing Returns  ..................................................... 17 Where To File  .................................................. 18 When To File  ................................................... 18 Extensions  ....................................................... 18 Signing Returns  ............................................... 19 Refunds ............................................................ 19 Extension of Deadline   ....................................... 19 Filing Returns for Combat Zone Participants   . 21 How To Get More Information   .......................... 21 Department of the Treasury Internal Revenue Service Publication 3 Cat. No. 46072M Armed Forces' Tax Guide For use in preparing 1999  Returns