, IRS· officiall cd t at 10 orkiDI p re arc fili eftl'lredly a d not a bo cbold·. , Ace in 'at , if ap­ plicable, could re ult in a credit of up to $953 in 1990. (SI le tax-payen are not y ••• 20- elilible for t e credit). At t for er any rue, the IRS has' launcbed a tudy into the m tter, fter it brougbt to tbeir attention that orne 10 er income ingle mothers, ere mi in out on the credit. In the me mime, if you have any question , contact your nearest IRS office.