Revocation of exemption from self-employment tax. If you are a minister, a member of a religious order not under a vow of poverty, or a Christian Science practitioner, and are exempt from self-employment tax because you have an approved Form 4361, you now have until April 15, 2002, to revoke that exemption. This deadline is extended beyond April 15, 2002, if you get an extension to file your 2001 return.

To revoke the exemption, you must file Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.

The revocation will be effective for either 2000 or 2001 and all later years. You will be covered under the social security system and your earnings will be subject to self-employment tax during those years. Once you revoke the exemption, you can never again elect exemption from self-employment tax.

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.

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