For highlights of any tax changes for the current tax year please refer to the "What's New" section of the Form 1040 Instructions, the Form 1040A Instructions, or the Form 1040EZ Instructions. You may also refer to Publication 553, Highlights of the Current Year Tax Changes. Remember, this information is effective for the current the tax year.

References:

• Publication 553, Highlights of 2006 Tax Changes

Source: www.irs.gov