? Form 1040 has been redesigned. Forms 1040A and 1040EZ will no
longer be used. ? Most tax rates have been reduced. ? The child tax
credit amount has been increased up to $2,000. ? A new tax credit
of up to $500 may be available for each dependent who doesn't
qualify for the child tax credit. ? The deduction for state and
local taxes has been limited. ? The deduction for miscellaneous
expenses has been eliminated. ? The overall limit on itemized
deductions has been eliminated. For details on these and other
changes see What's New in these instructions.
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