Important Changes for 2000 The following are some of the tax changes for 2000. For informationon other changes, see Publication 553. Extended due date for Forms 1098, 1099, and W-2 filedelectronically.Beginning in 2000, if you file Forms 1098, 1099, or W-2electronically (not by magnetic media), your due date for filing themwith the Internal Revenue Service or the Social SecurityAdministration will be extended to March 31. (If you do not file themelectronically, the due date is February 28 for Forms 1098 and 1099and February 29 for Form W-2.) The due date for giving the recipient these forms will still beJanuary 31. For information about filing Forms 1098, 1099, or W-2Gelectronically, see Publication 1220, Specifications for FilingForms 1098, 1099, 5498, and W-2G Magnetically or Electronically.For information about filing Form W-2 electronically withthe Social Security Administration, call1-800-772-6270. Section 179 deduction.For 2000, the total cost you can elect to deduct under section 179of the Internal Revenue Code is increased to $20,000. For informationon the section 179 deduction, see Depreciation in chapter 8. Self-employment tax.The maximum net self-employment earnings subject to the socialsecurity part of the self-employment tax increases to $76,200 for2000. Standard mileage rate.The standard mileage rate for the cost of operating your car, van,pickup, or panel truck in 2000 is 32 1/2 cents a mile forall business miles driven. See Car and Truck Expenses inchapter 8.