Publication 936 |
2000 Tax Year |
Important Changes
Paid preparer authorization.
Beginning with your return for 2000, you can check a box and
authorize the IRS to discuss your tax return with the paid preparer
who signed it. If you check the "Yes" box in the signature area
of your return, the IRS can call your paid preparer to answer any
questions that may arise during the processing of your return. Also,
you are authorizing your paid preparer to perform certain actions. See
your income tax package for details.
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.
Important Reminders
Personal interest.
Personal interest is not deductible. Examples of personal interest
include interest on a loan to purchase an automobile for personal use
and credit card and installment interest incurred for personal
expenses.
But you may be able to deduct interest you pay on a qualified
student loan. For details, see Publication 970,
Tax Benefits for
Higher Education.
Limit on itemized deductions.
Certain itemized deductions (including home mortgage interest) are
limited if your adjusted gross income is more than $128,950 ($64,475
if you are married filing separately). For more information, see the
instructions for Schedule A (Form 1040).
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