Important Changes Standard mileage rate.Germany HOtelsGenerally, if you drive your car to and from school, you can deduct32 1/2 cents per mile before April 1, 1999, and 31 centsper mile after March 31. See Transportation Expenses underWhat Educational Expenses Are Deductible? Limit on itemized deductions.If your adjusted gross income for 1999 is more than $126,600($63,300 if you are married filing separately), your itemizeddeductions may be limited. See the instructions for line 28 ofSchedule A (Form 1040). accommodation in MadridPhotographs 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.