Business Owner   Articles     Benefits and retirement plans       Benefit plans for small businesses       What employers need to know about workers' compensation insurance     Starting a business       Advantages and disadvantages of self-employment       Choosing an entity for your business       Funding a business       Hiring your first employee       Qualifying for the home office deduction       Record keeping for your own business       Starting or buying a business       Tax planning for the self-employed     Transferring or selling a business       Transferring your family business   Decision Tools     Choosing an entity       Choosing a business entity       Comparison of LLCs, LLPs, and professional corporations       How C Corporations, Limited Liability Companies, and Limited Liability Partnerships Protect Personal Assets     Tax planning       Accelerating deductions/postponing income       Accelerating income/postponing deductions   FAQs     Home-based businesses       Can I deduct home office expenses?       If I work at home occasionally, am I entitled to a home office deduction?     Incorporating a business       Can I change my business from a C corporation to an S corporation?       Can I change my business from an S corporation to a C corporation?       Should I incorporate my business?     Partnerships       How does a limited partnership work?     Valuing a business       How can I determine what my business is worth for estate and gift tax purposes?   Education Planning   Articles     Education planning basics       ABCs of financial aid       Can I afford to send my child to college?       Education tax credits       Going back to school as an adult       The best ways to save for college   Decision Tools     Financial aid       Comparison of federal higher education loans     Tax issues       Comparison of education tax credits and deductions   FAQs     529 plan basics       Do 529 plans include both state savings plans and prepaid tuition plans?       How long have 529 plans been around?       How many states currently have 529 plans?       What can you tell me about employer-sponsored 529 plans?       What is the Independent 529 Plan?       What's the difference between state savings plans and prepaid tuition plans?       Who can legally offer 529 plans?       Why are these plans referred to as "529" plans?     Education tax credits       Now that my child is in college, am I entitled to any education tax credits?       What are the Hope credit and the Lifetime Learning credit?   Estate Planning   Articles     Estate planning basics       Estate planning--an introduction       Wills--the cornerstone of your estate plan   Decision Tools     Trusts       Advantages of trusts   Government Benefits   Articles     Social Security       Understanding Social Security   Retirement Planning   Articles     Saving for retirement       Deciding what to do with your 401(k) plan when you change jobs       Estimating your retirement income needs       Saving for retirement and a child's education at the same time       What to do after you've been automatically enrolled in your company's retirement plan     Social Security       Understanding Social Security   Decision Tools     401(k) plans       Should you save in a 401(k) or a Roth IRA?     IRAs       Comparison of traditional IRAs and Roth IRAs     Social Security       Social Security figures at-a-glance       Sources of retirement income: filling the Social Security gap   FAQs     Health care issues       How can I pay for nursing home care?       How do I enroll in Medicare?     Saving for retirement       How aggressive should I be when I invest for retirement?       How can we possibly save for retirement and our child's college education at the same time?       How much money should I save for retirement?   Special Situations   Articles     Divorce       Dealing with divorce     Marriage       Getting started: establishing a financial safety net   FAQs     Divorce       Are alimony payments considered taxable income?       How do I protect my assets in the event of a divorce?       My husband and I are divorcing after 30 years of marriage. Will I still be able to receive Social Security retirement benefits based on his earnings record after our divorce?       My husband and I are getting divorced. How do we decide whose health insurance policy will cover the children?       What are the tax implications of child support payments?   Tax Planning   Articles     General tax planning       Am I having enough withheld?       Choosing an income tax filing status       Income tax planning and 529 plans       Tax benefits of home ownership       Tax planning for income       Tax planning for the self-employed       Taxation of investments       Year-end tax planning     Tax credits and deductions       Education tax credits       Personal deduction planning       Understanding personal tax credits   Decision Tools     General tax planning       Accelerating deductions/postponing Income       Accelerating income/postponing deductions   FAQs     General tax planning       Am I having enough tax withheld from my paycheck?       Are my Social Security benefits subject to income tax?       Are scholarships and grants subject to federal income tax?       Do I have to file a federal income tax return?       I have investment property. What does basis mean, and how do I determine the basis of my property?       My spouse passed away this year. When I file my taxes, what filing status should I claim?       What is my tax bracket?       What is the basis of property received as a gift?       What is the kiddie tax?       Will I have to pay tax on my investment income?     Taxes and home ownership       Can I deduct the cost of improvements or repairs I've made to my home?       How do I figure the tax on the sale of my home?       I refinanced my principal home last year and paid points. What are points, and can I deduct them on my tax return?       I rent my home out for two weeks each year. Do I have to show this rental income on my federal income tax return?       If I prepay next year's taxes this year, can I deduct them this year?       My town has assessed against me a real estate betterment for new sewer lines installed in my street. May I deduct this amount on my tax return?       We just bought our first home. What can we deduct from the settlement statement?