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? Form 1040 has been redesigned. Forms 1040A and 1040EZ will no longer be used.? Most tax rates have been reduced.? The child tax credit amount has been increased up to $2,000.? A new tax credit of up to $500 may be available for each dependent who doesn't qualify for the child tax credit.? The deduction for state and local taxes has been limited.? The deduction for miscellaneous expenses has been eliminated.? The overall limit on itemized deductions has been eliminated. For details on these and other changes see What's New in these instructions.