NEWS RELEASE FOR IMMEDIATE RELEASE

March 13, 2003

Important Filing Information if You Did Not Receive a 1099G

What is a 1099G?
If you itemized deductions on your federal income tax return for 2001 or a prior year, and received a refund of state or local taxes in 2002, you may have to include all or part of the refund in your income on your 2002 tax return. You should receive Form 1099G, Certain Government and Qualified State Tuition Program Payments, advising you of the refund amount.

What should I do if I received a 1099G in the mail after I have already filed my federal return?
If you have already filed your federal tax return, itemized your deductions and did not report your prior tax year refund, you must file an amended return.

What form do I use to file an amended federal return?
Use IRS Form 1040X - Amended US Individual Income Tax Return to correct a previously filed Form 1040, Form 1040A, Form 1040EZ, or Tele-File return. Please note that your state tax liability may be affected by a change made on your federal return.

Be sure to enter the year of the return you are amending at the top of Form 1040X. The form has three columns. Column A is used to show original or adjusted figures from the original return. Column C is used to show the correct figures. The difference between the figures in Columns A and C is shown in Column B. There is an area on the back of the form where you explain the specific changes being made on the return and the reason for each change.

Where can I get instructions on completing my amended federal return?
Visit the IRS website for instructions on completing your amended return Form 1040X.

When do I have to file my amended federal return?
Please file your amended return and pay any additional tax due by April 15, 2003, to avoid penalty and interest.