Important Changes

Limit on credit. For 2000, your credit can offset both your regular tax (after reduction by any foreign tax credit) and your alternative minimum tax, if any. Previously, the credit could offset only your regular tax.

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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