Important Changes Self-employed health insurance deduction rate increase.For 1999, the rate increased from 45% to 60%. Stop-smoking programs.You can now include in medical expenses amounts you pay for aprogram to stop smoking. If you paid for a program in 1997 or 1998,you may be able to file an amended return on Form 1040X, AmendedU.S. Individual Income Tax Return, to include in medicalexpenses the amounts you paid for that stop-smoking program. However,you cannot include in medical expenses amounts you pay for drugs thatdo not require a prescription, such as nicotine gum or patches, thatare designed to help stop smoking. Photographs of missing children.The Internal Revenue Service is a proud partner with the NationalCenter for Missing and Exploited Children. Photographs of missingchildren selected by the Center may appear in this publication onpages that would otherwise be blank. You can help bring these childrenhome by looking at the photographs and calling1-800-THE-LOST(1-800-843-5678) if you recognize a child.