District of Columbia first-time homebuyer credit. The credit for first-time homebuyers in the District of Columbia has been extended to include home purchases before January 1, 2002. For 2000 and 2001, the credit can offset both your regular tax (after reduction by any foreign tax credit) and your alternative minimum tax, if any. For more information about this credit for first-time homebuyers, see page 2.

Limit on mortgage interest credit. For 2000 and 2001, your mortgage interest credit for the year can offset both your regular tax (after reduction by any foreign tax credit) and your alternative minimum tax for that 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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