Roth IRA. If a Roth IRA owner withdrew an amount from a traditional IRA in 1998 and converted it to the Roth IRA, any amount the owner had to include in income as a result of the withdrawal was included ratably over the 4-year period beginning with 1998, unless the owner elected to report the full amount in 1998. If the owner died during 2001, any amount not previously reported must be included on the decedent's final return. For more information, see Roth IRA under Final Return for Decedent.

Consistent treatment of estate and trust items. Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return.

Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. It usually takes 4 to 6 weeks to get an ITIN.

An ITIN is for tax use only. It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U.S. law.

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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