The Internal Revenue Service has issued changes to the 2007 instructions for Form 1040 and Form 1040NR because of the Tax Technical Corrections Act of 2007.

A new publication, 4655, "Supplemental Instructions for 2007 Form 1040 and Form 1040NR," describes instructional changes that apply if a taxpayer files Form 2555 or Form 2555-EZ, owes tax on health savings accounts from Form 8889, Part III, or owes additional tax on recapture of a charitable contribution of a fractional interest in tangible personal property.

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