Who must file.
Generally, the amount of income you can receive before you must file a return has been increased.

1040PC format no longer accepted.
The 1040PC format was a computer-generated paper tax return. The availability of e-filing for home computer users has reduced the need for this format. The IRS will no longer accept tax returns in the 1040PC format. The IRS encourages all former 1040PC filers to use IRS e-file

Paid preparer authorization.
You can now allow the IRS to discuss your 2000 tax return with the paid preparer who signed it by checking the "Yes" box in the area where you sign your return. See Signatures , later.

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