Tax-exempt interest and exempt-interest dividends. For 2006 and later years, tax-exempt interest and exempt-interest dividends should be shown in box 8 of Form 1099-INT, Interest Income. Any tax-exempt interest and exempt-interest dividends subject to the alternative minimum tax should be shown in box 9 of Form 1099-INT. However, for 2006, these amounts may be shown on a substitute statement instead of a Form 1099-INT.

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.

This publication provides federal income tax information for individual shareholders of mutual funds, including money market funds. It explains how to report distributions paid to you by a mutual fund and any expenses connected with your investment. In addition, it explains how to report undistributed long-term capital gains. It also explains how to figure and report your gain or loss when you sell, exchange, or redeem your mutual fund shares. A comprehensive example, with filled-in forms, appears at the end of the publication.