So, here we are less than a month away from that dreaded income tax day  April 15. Has a year gone by already?

As the author Margaret Mitchell wrote in “Gone With the Wind”: ‘Death and taxes and childbirth! There’s never any convenient time for any of them!”

To help you prepare your tax returns this year, here are some common mistakes and cons to be aware of, plus a couple of reminders from the Internal Revenue Service.

The mistakes

Remember those tax refund checks the IRS sent out last summer? Well, those payments are causing quite a bit of confusion. More than 1 million tax returns already filed have an error because of the newly added “Rate Reduction Credit” line on tax forms. You’ll find this credit on line 47 of Form 1040, line 30 of Form 1040A, and line 7 of Form 1040EZ.

The refund was a payment in advance for changes in the individual income tax rate. The maximum amount of those checks was $300 for a single person or a married person filing separately, $500 for a head of household and $600 for a married couple filing jointly or a qualifying widow or widower.

According to the IRS, the addition of this new credit line on the tax forms is generating the following errors:

 Entering the advance payment amount when the line should be left blank because you already got the maximum payment allowed.

 Trying to claim the credit when the line should be blank because you were claimed as a dependent on your parents’ or guardian’s return. However, some people who were claimed as dependents in 2000, but weren’t in 2001, may be entitled to the credit if they had sufficient income.

 Failure to take the credit when you are entitled to it. You may not have received a full refund because the advance payment was based on your 2000 tax information. But if something changed  such as your income being higher in 2001  you would be able to claim the rest of the credit now. If you leave the line blank when you should be claiming the credit, the IRS should correct your error. But this correction may cause a delay in any refund.

 Reporting the advanced payment as a “taxable refund” or as “other income.” It is not taxable.

If you already have filed your tax return and realize you made one of the above mistakes, don’t fret. You don’t have to file an amended return. The IRS says it is checking all returns to see if the credit is reported correctly and will notify taxpayers if a change is needed. For help in understanding the credit line, go to the IRS Web site at www.irs.gov or call the IRS TeleTax line at (800) 829-4477. Then press “3” to listen to recorded tax topics and choose topic 609. You also can call (800) 829-1040.

A couple of reminders

 Newlyweds or the recently divorced should remember that there must be no mismatch between the names on tax returns and those used to register for Social Security numbers. For example, if you got married and changed your name, you need to get a new Social Security card so when you file your taxes, the name matches the one listed with the Social Security Administration.

 Military pay received by enlisted personnel is exempt from income tax for any month or months that the service members spend in the Afghanistan combat zone. For commissioned officers, this exclusion is limited to the highest rate of enlisted pay, plus imminent danger/hostile fire pay. Taxpayers covered by this relief provision should put the words “Enduring Freedom” in red at the top of their tax returns, says the IRS.

For more information check IRS Publication 3, “Armed Forces’ Tax Guide.” You can view a copy on the IRS Web site.

Are you having fun yet? I’m not.