For use in preparing 2003 Returns

Attention: This publication will not be revised for use in preparing 2004 returns. For the next revision, we are considering using a new format that will not require annual updates. Since the tax law this publication covers generally does not significantly change from year to year, you can use this 2003 text as a general guide to prepare 2004 returns. To find changes that may affect 2004 returns, see What's New in your income tax return instructions; Publication 553, Highlights of 2004 Tax Changes; or What's Hot In Tax Forms, Pubs, and Other Tax Products at www.irs.gov/formspubs. To comment on this revision process, see Comments and Suggestions on page 2.