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Publication 525 2001 Tax Year

Important Change for 2001

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Advance payment of the rate reduction credit. If you received a check from the IRS during 2001 for the advance payment of the rate reduction credit, do not report it on your tax return. It is not taxable. For more information about the rate reduction credit, see Publication 553, Highlights of 2001 Tax Changes and the Rate Reduction Credit Worksheet in the instructions for Form 1040 (or Form 1040A or 1040EZ).

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