Impression Corrected

Our Viewpoints column on Jan. 31 (“Reform Has Led to a Taxpayer’s Nightmare”) may have left the impression that all taxpayers must file a new form if they claim a deduction for an individual retirement account. The new form, Form 8606, is required only by those taxpayers who elect to contribute to an IRA and do not qualify for the deduction. Therefore, if a taxpayer is sure his or her IRA payment is fully deductible, no Form 8606 is required.

JOHN V. TUNNEY

and GARY ISKOWITZ

Los Angeles