| New Rules for Spouses Who Operate a Business Together |
| Do you qualify for simplified reporting? Spouses who operate a business together have a new option for reporting their business income. In the past, husband and wife joint owners were considered a partnership for reporting purposes. New rules, which took effect this year, give spouses the option of reporting their business income as two separate sole proprietorships. |
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| Saving for Your Retirement |
| Certain taxpayers are eligible for a tax credit If your adjusted gross income is less than $50,000, you may be eligible for a nonrefundable credit against your income tax for elective contributions you make to §401 (k) plans, |
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