February 2, 1982

An article yesterday on the marriage of Roslyn Reiser to Paul Zimelman incorrectly identified the bridegroom's professional affiliation. He is a concert tenor known professional ly as Paul Zim and former ca ntor of Congregation B'nai Jeshurun in New York.

Last year, every employee of the Scandinavian Airlines System was given a 50-page booklet with a bold red cover, printed in large type and illustrated with cartoons. At first glance, it looked like a comic book, or a perhaps a child's coloring book. But its intent was serious, and its message was somber. S.A.S., the international airline jointly owned by the Swedish, Danish and Norwegian Governments, was in big trouble: After 17 profitable years in a row, and despite continuing earnings from hotels and other sidelines, it had lost money two years running - $14.9 million in the fiscal year ended Sept.30, 1980, and $9.1 million last year. Jan Carlzon, the 40-year-old former tour operator who is the chief executive officer of S.A.S., and the president of S.A.S. Group, exhorted his employees on the booklet's cover, ''Let's get in there and fight.'' Inside, he said that the airline would not survive unless it learned to be more like the ''street fighters from the rough-and-tumble American domestic market such as Delta.''

Raising their hands hesitantly, fewer than a third of the seventh graders indicated they had ever heard of Eugene O'Neill when the two-hour class began at the O. Henry School in lower Manhattan. Before the class was over, all the pupils were enthusiastically acting out a shipboard near-riot based on ''Moon of the Caribbees,'' one of the playwright's rarely performed one-act plays. It was a theater-in-education workshop at the school - Intermediate School 70 at 333 West 17th Street - and theater people sat on the floor with 23 youngsters in Lillian Becker's creative writing classroom, where the furniture had been shoved to the sides. The day before, the professionals had worked with Mrs. Becker's other classes - 41 ninth graders and 32 sixth graders. ''Just by pushing the desks aside and sitting on the floor, it's not school anymore,'' she said, looking ready for a good time and noting that her students ''read a lot of plays in creative writing - it opens them up more than literature does.''

A listing yesterday of events for the James Joyce centenary gave an incorrect date for a reading by Irene Worth at the Muhlenberg branch of the New York Public Library. It took place last night.

Your Taxes A Guide to Preparing 1982 Returns Second of 12 articles. By DEBORAH RANKIN One of the first decisions someone must make when preparing a tax return is what filing status to claim. Filing status - one of those intimidating jargon terms coined by the Internal Revenue Service - usually, but not always, mirrors your marital status. It determines the rates at which your income will be taxed and the size of the zero bracket amount (formerly known as the standard deduction) you will be able to claim. There are four different categories of filing status: single, married filing jointly, married filing separately, and head of household.