Important Change

Tax computation for certain dependents. Generally, the tax computed for a dependent using the 2001 Tax Table or Tax Rate Schedules can be reduced to take into account the new 10% tax rate. To figure the reduced tax, use the Tax Computation Worksheet for Certain Dependents in the instructions for Form 1040 (line 40), Form 1040A (line 26), and Form 1040EZ (line 11).

This computation does not apply to the following.

• Dependents who received (before any offsets) an advance payment of their 2001 taxes.
• Dependents who file Form 1040NR, Nonresident Alien Income Tax Return.

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