Before You Fill In Form 1040
- See How To Avoid Common Mistakes on page
53.
- If you were in the Balkans or the Persian Gulf area (for example, you participated in Operation
Joint Forge or Operation Allied Force), see Pub. 3.
Did You Convert an
IRA to a Roth IRA in 1998?
If you did and you chose to report the taxable amount over 4 years, see 1998 Roth
IRA Conversions on page 23 to find out the taxable amount you must report in 2000
on line 15b.
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For details on the changes for 2000 and 2001, see Pub. 553.
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Student Loan Interest Deduction
If you paid interest on a qualified student loan, you may be able to deduct up to
$2,000
of the interest on Line 24. See the instructions for Line 24
IRA Deduction Allowed to More People Covered by Retirement Plans
You may be able to take an IRA deduction if you were covered by a retirement plan and your modified adjusted gross
income is less than the amount shown below that applies to you.
- Single, head of household, or married filing separately and you lived apart from your spouse for all of
2000--$42,000.
- Married filing jointly or qualifying widow(er)--$62,000.
See the instructions for Line 23.
Business Standard Mileage Rate
The rate for business use of a vehicle during 2000, is 32 1/2 cents a mile.
Earned Income Credit (EIC)
You may be able to take this credit if you earned less than $31,152 (less than
$10,380 if you do not have any qualifying children).
See the instructions for Lines 60a and 60b that begin on page 40.
Foster Child- New
Definition for the Child Tax Credit and the EIC
New rules apply to determine who is a foster child for purposes of the child
tax credit and the EIC. For details, see Qualifying Child for Child Tax
Credit on page 20 or Foster Child on page 43.
Paid Preparer Authorization
If you want to allow the IRS to discuss your 2000 tax return with the paid preparer who signed it, check the "Yes"
box in the area where you sign your return. See page 52 for details.
Mailing Your Return
You may be mailing your return to a different service center this year because the IRS has changed the filing
location for several areas. If you received an envelope with a tax package, please use
it. Otherwise see Where Do You File? on the back cover
Photographs of Missing Children
The IRS is a proud partner with the National Center for Missing and Exploited Children.
Photographs of missing children selected by the Center may appear in this booklet on pages
that would otherwise be blank. You can help bring these children home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
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