•Brush up on relevant tax law/tax changes. While this it is not always possible for non-tax professional to be fully versed on tax law, more informed you are, better you will be able to assist in return preparation process, provide important information, and keep unnecessary questions to a minimum. Visit IRS website (www.irs.gov) and website for your state department of taxation/revenue – you will most likely be surprised how taxpayer friendly these sites can be.

•Compile your questions into an organized list. Try to avoid asking questions haphazardly/at random during your tax appointment or making multiple phone calls to your preparer in same manner. This is not an efficient use of your time or your preparer’s.

•Be on time for your appointment. While we are all busy, there is probably no one as pressed for time as a tax preparer during tax season. If you are late, this could take away from time preparer can spend with you. It is important to keep in mind that your preparer may have appointments with other clients before and after your appointment. Accordingly, keep in mind that it is possible for your appointment or one before yours to run a few minutes over scheduled/allotted time, so be patient.

•Avoid distractions during your tax appointment. Chit chatting with your preparer, cell phones and pagers, and bringing children with you to your tax appointment can create unnecessary distractions for your preparer which could result in unintentional errors on your tax returns. Your preparer needs to be able to fully concentrate on task at hand.

•Do not delay getting information to your preparer. If after your tax appointment you need to get back with your preparer with additional information, do so immediately so your return is still fresh in your preparer’s mind and to avoid last minute April 15th rush. Remember, your preparer has many other clients to deal with. Thus, he/she cannot be expected to call to remind you that he/she is still waiting on information from you. You should take responsibility for getting additional information needed to your preparer and for following up in regards to your returns in process.

As for some specific items that you will not want to forget to bring to your appointment:

•Make sure you have all documents related to income. Examples include wage statements (Forms W-2s); pension and retirement income (Forms 1099-R); interest and dividend income (bank statements and reports, Forms 1099-INT, Forms 1099-DIV); self-employed business income; lottery or gambling winnings; Social Security; unemployment compensation; rental income; commissions; and tips.

•Provide documentation of expenses and losses. Examples include self-employed business expenses; lottery or gambling losses; expenses from rentals; medical and dental expenses; unreimbursed employment-related expenses; job-related educational expenses; job search expenses; moving expenses; and child care expenses (to include care provider’s full name, address, and tax ID or Social Security number).

•Provide documentation related to your home. Typically, home ownership provides many great tax benefits. If you buy or sell a home during year, make sure you bring complete documentation regarding sale or purchase of a home. Additionally, bring information/statements related to real estate and personal property taxes and mortgage and/or home equity loan interest paid.

•Documentation related to miscellaneous income or debt. Other items to bring documentation on, if applicable, include, but are not limited to: sales of stocks and bonds; state and local tax refunds; alimony paid or received; estimated or foreign taxes paid; and cash and non-cash charitable donations.

•Information on new dependents to be claimed on your tax return or changes to dependents. If you have had a baby, gotten married, have begun supporting a relative, etc., your preparer will need name, Social Security number, and date of birth information (also discussed below). A name change is another example of such information that your preparer will need.

If you are not sure if something has tax implications, bring related document or information and ask!

Furthermore, if you are a new client to your preparer, you will need following items/information as well:

•Your prior year tax returns to include relevant supporting items such as Forms W-2s. Not only your Federal return, but also your state and any local returns. There are items on your prior year returns that may carry forward to your current tax returns. Additionally, returns allow preparer to better understand your tax situation.

•Full names, Social Security numbers, and dates of birth for all persons that will be included on your tax returns. It is very important that names and Social Security numbers given to your preparer exactly match up with what is on individual’s Social Security card. Bringing actual Social Security cards to your appointment helps to ensure this. Additionally, dates of birth must be accurate. When such information is not accurate, this can cause your return to be rejected for processing or otherwise cause a delay in processing of your returns.

In addition to above listed items, your preparer may have some additional required items, such as a valid state issued identification card or driver’s license for each taxpayer.

Remember, even though preparer bears some responsibility, you are ultimately responsible for your tax return. So finding a great preparer and being prepared and organized will help ensure that you recognize greatest tax savings possible and that your tax appointment goes smoothly!

By Tiffany J. Morisue, CPA, 01/21/05 e-mail: tiffany@rrohio.com

Surprise Boxes ...

Keep surprise boxes in your vehicle. Explain to your child that he may open surpise box if he is good throughout week. The surprise box may contain baby photos of your child, his favorite storybook, a favorite snack and a simple craft item that he can quickly put together.

Healthy Snacks ...

Visit your local grocery store with your child and ask him to choose a variety of healthy kid snacks that he will pack and carry to daycare. Many children who are adjusting to daycare need something familiar to hold onto as they try to feel secure and comfortable being away from parents. If your daycare provider prepares meals, gradually reduce number of snacks in your child's lunch box until your child starts eating foods prepared at daycare.

Bedtime Stories ...

Visit your local library and borrow books that focus on children going to daycare. Read these books at bedtime. From pictures in storybook your child will see other children going to daycare and will understand that he is not only one experiencing separation anxiety. Ask your child about his day at daycare and try to determine if he is adjusting slowly or not adjusting at all. After a week or two most children adjust nicely to new daycare settings. For some children it may take longer.

If you suspect that your child is still not adjusting try to drop by daycare unannounced to see if your child is interacting with other kids. Look at his interaction with daycare provider and types of activities he is engaged in. Discuss any of your concerns with your daycare provider and allow time for adjustment. If there is no change after about a week or two try looking into other childcare options which may be better suitable for your child.