A couple of days ago I was talking about how lawmakers seem to have responded to the almost universal availability of computers to U.S. tax payers by making the tax law so complex that it’s close to impossible to prepare an accurate return without a computer. For the individual tax payer with wage or salary...Read More

The fourth of July is a day to remember the radical concepts (for 1776) that formed the foundation for the government of the USA. It’s also a time to remember how far we’ve gone in the 23 decades that have passed since 1776, in both good and bad directions. One of the bad directions is,...Read More

There are 5 tests that have to be met to claim someone as your dependent: Member of Household or Relationship Test: the person must live with you or be related to you. Citizen or Resident Test: must be citizen of U.S. or legal resident alien. Joint Return Test: the person must not file a joint return with anyone...Read More