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If you moved since filing your last tax return, you should file a Form 8822, Change of Address, with the local office of the IRS serving your old address.

For 1998, consider having your refund directly deposited into your bank account. To do that, you have to complete a few extra lines on your Form 1040 or state return. For a quicker refund, have us file your return electronically with your refund being deposited into your bank account. For a small fee, our office can take care of electronic filing most US and Massachusetts income tax returns. We are an "Authorized IRS e-file Provider." Call us!

1. Set date and time to 12/31/99 11:59.00pm.
2. Turn system off and wait at least 1 minute.
3. Turn system on and enter BIOS setup.
4. Verify date reported by BIOS setup is 1/1/2000.
5. Set date and time to 2/28/2000 11:59.00pm.
6. Turn system off and wait at least 1 minute.
7. Turn system on and enter BIOS setup.
8. Verify date reported by BIOS setup is 2/29/2000
9. Reset your date and time to the current settings.

My answer: NO! The following is applied only to the federal (US) return when the child is under age 14. No tax if "unearned" income is under $700. Unearned income includes taxable income other than wages, trade or business or self-employment income. Unearned income from $700 to $1399 will be taxed at the child's rate. Anything over $1400 is taxed at the parent's marginal rate. This means your son files a return and pays a tax on the amount over $699. Thanks SE for this question.

TAX TIPS AND FACTS will appear on our World Wide Web page, at http://www.rak-1.com making it available the WORLD. Last month, 1,923 Internet surfers from 18 countries accessed our web page and read TAX TIPS AND FACTS on-line. Several of the readers asked to be added to the list to receive TAX TIP OF THE WEEK.

If your accountant isn't a Certified Public Accountant, think twice about where you are getting your advice. Who do you want handling your financial and business matters?

If your accountant isn't a CPA, it's time to seek professional help.

He went up to the counter and asked about them. "What's the deal with these monkeys?" he inquired. The owner came up and said "Ahh, you've got a good eye. They are each very special - let's start with the first one." The monkey sat quietly, picking at his fur, brushing himself and cleaning up his cage and seemed happy at the attention.

"This monkey is very talented - he can handle your office duties, He knows word processing, spreadsheets, can bang out presentations in no time and is very organized - filing is amazing."

"Wow, I had no idea" replies the customer, "How much is it?" "This one is $300." "What about the others?" the customer asked.

They moved onto the 2nd monkey which seemed just a little quirky - he'd move from side to side and was a little fidgety with lots of candy bar wrappers at the bottom of the cage. "They all have special talents, let me show you the next one. This monkey here is amazingly proficient in computers and programming. He can build databases, design web pages in JAVA and HTML. He knows all about networks and can bring your whole office up to the 21st century in technology." "Wow, that's amazing! How much is this monkey?" asked the customer. "This one is a pretty good deal at $1,000." having his attention piqued, the customer wanted to know more.

"Okay, what about the last monkey. How much is that one worth?" The third monkey looked back at them and turned away uninterested. "Ahhh...this is the most expensive monkey here. This monkey is $5,000" "Sheesh" replied the customer. "I bet this one can do everything huh?!" "Well, actually" said the owner "this monkey is always doing something and looks busy but he never really produces anything - he's a Y2K Consultant Monkey."

Thanks to Patrick Angel (an Internet surfer) through my friend Norm Rubin.

Whether you're saving to buy a house, send your children to college or secure your retirement, you need a member of the Massachusetts Society of CPAs to assist you. Roger A. Kahan is an active member of the Massachusetts Society of CPAs.

Now we are engaged in a great mass of calculations, testing where that taxpayer or any taxpayer so confused and so impoverished can long endure.

We have met on Form 1040. We have come to dedicate a large portion of our income to a final resting place with those men who here spend their lives that they may spend our money.

It is altogether anguish and torture that we should do this, but in a legal sense we cannot evade, we cannot cheat, we cannot underestimate this tax. The collectors clever and sly, have gone far beyond our power to add and subtract.

Our creditors will little note and not long remember what we paid here, but the Internal Revenue Service and Department of Revenue can never forget what we report here.

It is for us taxpayers rather to be devoted to the tax return which the Government has thus for so nobly created. It is from these vanquished dollars that we take increased devotion to the few remaining; that we hereby highly resolve that next year shall not find us in a higher income tax bracket; that this taxpayer (underpaid and overworked), shall figure out more deductions and that "TAXATION OF THE PEOPLE, BY THE CONGRESS AND FOR THE GOVERNMENT" shall not cause our solvency to perish from the earth.