On page 29 of last week's Washington Business Tax Guide, under moving expenses, there was a typographical error. You must work in the new area, though not necessarily for the same employer, for at least 39 weeks in the 12-month period following the move.

In that same section, a sentence was dropped from a paragraph. That paragraph should read:

Subject to specified dollar limits, you may deduct the cost of travel, meals and lodging for house-hunting trips before the move but after getting the new job. You also may include the cost of meals and lodging for up to 30 days if you had to stay in temporary quarters after moving to the new area.

On page 31 of the guide, under the tax computations section, there was the incorrect statement: If you use form 1040, you must determine your own tax liability. Following is the correct information:

The IRS also will calculate your tax liability on Form 1040 if you meet the various conditions specified on page 3 of the instruction booklet.

But if you itemize deductions, want to income-average, have more than $50,000 adjusted gross income or don't fit any of the other requirements listed, you'll have to determine your own tax liability. Use the tax table if your net taxable income doesn't exceed the new $50,000 ceiling, unless you use Schedule G (income averaging), the alternative tax on Schedule D or Form 4726 for the 50 percent maximum tax on earned income.