Important Changes

Reporting capital gain distributions on Form 1040A. You may be able to report your capital gain distributions from mutual funds (or other regulated investment companies) on Form 1040A, instead of on Form 1040. A worksheet in the Form 1040A instructions is used to figure the tax. For details, see How To Report, later.

Photographs of missing children. The Internal Revenue Service 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 publication 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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