Important Changes

Who must file. Generally, the amount of income you can receive before you must file a return has been increased. See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts.

Third party designee. You can now allow the IRS to discuss your 2001 tax return with a friend, family member, or any other person you choose by checking the "Yes" box in the "third party designee" area of your return. See Third Party Designee.

Mailing your return. You may be mailing your return to a different address this year because the IRS has changed the filing location for several areas. If you received an envelope with your tax package, please use it. Otherwise, see your form instructions for where to file.

Sign your return electronically. Create your own personal identification number (PIN) and file a completely paperless tax return with IRS e-file. See Does My Return Have To Be On Paper.

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