The Internal Revenue service is offering some advice to anyone who might be having trouble with a new line on the 2001 return – a line for the Rate Reduction Credit. Many taxpayers think they are supposed to enter the amount of the advance payment they received last summer as part of the tax changes at the federal level. Janice Lawrence of the IRS in St. Louis says anyone who received the maximum amount last summer does not have to enter anything on this line. The line is only to be filled in by those who feel they received less than they should have received. An IRS worksheet can help determine whether an underpayment was made.