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.

Filers of Form 2555 or Form 2555-EZ must use the Foreign Earned Income Tax Worksheet in Publication 4655, instead of any version of the worksheet previously posted on the IRS Web site because the worksheet's second footnote, relating to Form 8615, has been removed.

If a taxpayer uses Form 8615 to calculate the tax on Line 4 of the worksheet, he should check the instructions for Form 8615.

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