The Internal Revenue Service has made several changes to the 2007 instructions for Form 1040 and 1040NR as a result of the Tax Technical Corrections Act of 2007.

The paper and online versions of the 2007 Form 1040 (and Form 1040NR) and instructions will not be revised. The tax from Form 8889, Part III (relating to health savings accounts) that was to be reported on Form 1040, line 44 (or Form 1040NR, line 41), using checkbox "c" must instead be included in the total on Form 1040, line 63 (or Form 1040NR, line 58), as an additional write-in tax. On the dotted line next to Form 1040, line 63 (or Form 1040NR, line 58), taxpayers or preparers enter "HDHP" and the amount of this tax.

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