Publication 530 |
2001 Tax Year |
Important Reminders
Limit on itemized deductions.
Certain itemized deductions (including real estate taxes and home
mortgage interest) are limited if your adjusted gross income is more
than $132,950 ($66,475 if you are married filing separately). For more
information, see the instructions for Schedule A (Form 1040).
Limit on mortgage interest credit.
Your mortgage interest credit for 2001 can offset both your regular
tax (after reduction by any foreign tax credit) and your alternative
minimum tax for the year, if any. See Figuring the Credit
under Mortgage Interest Credit, 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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