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▀▀▀▀▀▀▀▀ ▀▀▀▀▀ ▀▀ ▀▀ ▀▀▀▀▀ ▀▀ ▀▀ ▀▀▀▀▀▀▀ ▀▀▀▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀▀▀▀▀▀ ▀▀▀ ▀▀▀ ▀▀▀▀▀▀▀ ▀▀▀▀▀ ▀▀▀ ▀▀▀▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀ ▀▀▀▀▀ ▀▀ ▀▀ ▀▀▀▀▀▀▀ ▀▀▀▀▀ ▀▀ ▀▀ For 1993 Tax Year Version 1.1 UNREGISTERED VERSION Copyright (c) Soft Breeze, 1993 TAX CHECK is designed to give a fast estimate of federal tax liability. Please consult an accountant before making any major tax-planning changes! TAX CHECK For 1993 Version 1.1 Copyright (c) 1993 by Soft Breeze All Rights Reserved Thank you for trying TAX CHECK, a quick and accurate way to see what your possible federal tax liability may be in advance. TAX CHECK and its documentation are copyrighted. Feel free to use the program and, if you find it useful, please register your copy by sending a check for $9.95. By registering we'll enter your name on the TAX CHECKLIST. You'll get the 1994 program mailed direct to you (expected release 4/94). Also, TAX CHECKLIST customers receive upgrade and product news. Please mail your registration to: Gregory M. Brown, C.P.A. c/o Soft Breeze P. O. Box 2805 Daphne, AL 36526-2805 USA Please help support the concept of shareware by registering your copy of TAX CHECK. See REGISTER.TXT for an order form. T A B L E O F C O N T E N T S Introduction .......................................... 1 TAX CHECK Files ....................................... 2 Installation .......................................... 3 Running TAX CHECK ..................................... 4 The Main Menu ......................................... 5 The Utilities Menu .................................... 6 Filing Status ......................................... 7 Your Wages ............................................ 8 Your Spouse's Wages ................................... 9 Other Income .......................................... 10 Adjustments (to Income) ............................... 12 Deductions (Itemized v.s. Standard Deductions) ........ 13 Personal Exemptions ................................... 15 Your Tax Withheld ..................................... 16 Your Spouse's Tax Withheld ............................ 17 Other Tax Payments .................................... 18 Tax Credits ........................................... 19 Other Taxes Owed ...................................... 20 User Support .......................................... 21 Legal Stuff ........................................... 22 TAX CHECK Page 1 Introduction TAX CHECK is a program that gives you a fast and reliable estimate of your potential federal tax liability in time to make changes. TAX CHECK has been written for everyday people (non-accountants) in easy to understand terms. TAX CHECK is arranged in a "shoebox" format that allows you to select each tax topic from a menu. The tax topics can be selected as many times as needed. Each tax topic has a discussion of available options and lists common examples of these tax items. In addition, tips to minimize your tax liability are presented. The Utilities Menu gives you essential file and print functions. File options let you save your input data to a file or read from a file you previously saved. You may display or print your estimate summary and quit the program from the Utilities Menu as well. Most taxpayers will be able to use TAX CHECK without any other aid or advice. Those taxpayers who have as their main source of income regular wages and/or interest income and have common deductions will find TAX CHECK easy to use. For those taxpayers with more complex tax items, the documentation provides some additional information not available on the program display. The documentation is organized by each tax topic as it appears on the tax topic menu. Some tax items requiring more complicated calculations can only be discussed in general terms. A few words of caution are in order now. For taxpayers with more complex tax items, we strongly suggest you seek the advice of an accountant. Your accountant should assist you in any special tax issues. Also, TAX CHECK is not intended for higher incomes. Generally, incomes over $100,000 require special handling that is beyond the scope of this program. REMEMBER YOUR ESTIMATE IS ONLY AS GOOD AS YOUR INPUT! Your income and deductions must be relatively predictable for 1993. If this is true, TAX CHECK should generate a reasonably accurate estimate. TAX CHECK Page 2 TAX CHECK Files I put TAX CHECK on the Paradise Island Bulletin Board as a ZIP file. It must be un-zipped using the PKUNZIP program. The installation process is described below. Some businesses that sell shareware distribute TAX CHECK in a different form than I do. I have no control over what is done to my program after I put it on the bulletin board. If you are reading this file, it has already been removed from the ZIP archive file. Shareware resellers: do not change the TAX CHECK archive! I distribute this version of TAX CHECK as TC93-11.ZIP which contains all the files listed below (the programs and DOC files). If you're reading this DOC file, you probably do not need to unZIP anything. The files that comprise TAX CHECK 1993 Version 1.1 are: FILE_ID.DIZ file information INSTALL.EXE installation program READ1ST.DOC quick start guide REGISTER.TXT registration form TAXCHECK.DOC this documentation file TAXCHECK.EXE the main program TAX CHECK Page 3 Installation First, I am assuming you got TAX CHECK from a bulletin board. I distribute it as a ZIP file which contains all the TAX CHECK files listed above. You must use PKUNZIP.EXE, also found on many bulletin boards, to extract the TAX CHECK files from the ZIP archive. The simplest way to install the program is to use the install program (after extracting the TAX CHECK files from the ZIP): 1. Type: INSTALL. 2. Follow the directions on the screen to install the program. 3. Run the program by typing TAXCHECK (or TAXCHECK /M for mono display) from the /TAXCHECK directory. This is the simplest way to use TAX CHECK. If you are familiar with DOS, you may install the program many different ways. Here's an example: 1. Make a directory for TAX CHECK (e.g. MD \TAXCHECK). 2. Change to the directory (e.g. CD\TAXCHECK). 3. Copy TC93-11.ZIP to this directory. 4. Type: PKUNZIP TC93-11. 5. Run the program by typing TAXCHECK (or TAXCHECK /M for mono display) from this directory. If you did not get the program as TC93-11.ZIP, contact whoever gave you the program to find out what changes they have made. TAX CHECK Page 4 Running TAX CHECK For a color display, simply enter "TAXCHECK" (without the quotes). If you issue the TAXCHECK command and receive a "BAD COMMAND" message, check to see that you have the right directory and that the TAXCHECK.EXE file is listed in your directory. For a monochrome display, enter "TAXCHECK /M" (without the quotes). Since TAX CHECK does not check for monochrome, this parameter option tells the program to choose black and white colors only. (The only other parameter options available are /H or /? for help.) TAX CHECK Page 5 The Main Menu The Main Menu is the "command post" for TAX CHECK. From here you can access any menu items as often as necessary. The menu items consist of all tax topics and the Utilities Menu (explained in detail in preceding sections). There are two ways to select a menu item. You may press the highlighted key, which moves the cursor to the menu item, or use the UP and DOWN keys to move the cursor. Once the cursor is on the menu item, press ENTER to confirm your choice. Options Highlighted keys are: F Filing Status determines your standard deduction and the tax tables used. Y Your Wages can be input from a recent pay check. S Spouse's Wages can be similarly input from a recent pay check. I Other Income, such as interest and dividends, are entered here. A Adjustments to income are specific payments that reduce income. D Deductions allowed are a choice of the standard deduction amount (automatically awarded on input of filing status) or you can itemize for more. E Personal Exemptions are allowed for you and each dependent. W Your Tax Withheld can be input from a recent pay check. H Spouse's Tax Withheld can be similarly input from a recent pay check. O Other Taxes Paid are tax payments that reduce your tax owed. C Tax Credits are specific payments that reduce your tax owed. T Other Taxes Owed are additional taxes that you may owe. U Utilities Menu lists file and print options (explained next). TAX CHECK Page 6 The Utilities Menu The Utilities Menu contains the file and print options. You may exit the TAX CHECK program from the Utilities Menu as well. The selection of menu items is very similiar to the Main Menu. You can access any menu items as often as necessary. You may choose the menu item by two techniques. Press the highlighted key, which moves the cursor to the menu item, or use the UP and DOWN keys to move the cursor. Once the cursor is on the menu item, press ENTER to confirm your choice. Options Highlighted keys are: M Main Menu, if you want to return there. O Open Data File to read your previously saved input. S Save Data File to record your input. D Display Estimate summary on screen. P Print Estimate summary to your printer. Q Quit TAX CHECK, but be sure and save your data first. TAX CHECK Page 7 Filing Status Your filing status for 1993 may do more to change your estimate than any other input. The standard deduction allowed and the tax tables used are all based on your filing status. You may change your filing status (such as to try married filing separately rather than married filing jointly) if you wish. However, be sure to choose an appropriate filing status, since this plays such a major part in determining your tax liability. Options The only acceptable input here is 1, 2, 3, or 4. 1 Single taxpayers tend to pay more than their married counter- parts. Head of household is available for single taxpayers that have at least one child in their household they support. 2 Married taxpayers should generally use joint filing status. 3 Married filing separately status has in rare instances resulted in a combined lower overall tax liability. But things can get a little more complicated that way. Only one of the taxpayers filing separately can claim itemized deductions. 4 Head of household tax rates are closer to married filing jointly tax rates (which are the lowest). You qualify for head of household tax status if on December 31, 1993 you are: a. unmarried or legally separated, and b. paying over half the cost of a home for a dependent, and c. the dependent qualifies under the rules (see Personal Exemptions). Tax Tip You have to input a filing status in order to have the standard deduction calculated and the right tax table applied. TAX CHECK Page 8 Your Wages For most taxpayers, this is the primary source of income. The income input here will be added to any other income input on other tax topics. The only acceptable keys here are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Options Computing your salary from your pay check stub is an easy way to figure 1993 income. Simply find your gross wage (before taxes or other deductions are taken out) and input this at the first prompt. At the second prompt input the number of times you get paid during the year. For example, if you are paid weekly use 52, every two weeks use 26, or twice a month use 24. The product of this input is your annual salary. If you know this salary amount and wish to input it at the first prompt, you will need to input a one (1) at the second prompt. The annual salary calculated from your input must be a positive amount or that input will be ignored. Tax Tips Remember to use a normal pay check. Don't use a pay check that includes unusual amounts of hours or overtime or bonuses. You will want to consider any bonuses or raises that you expect to receive in 1993. You could add these amounts to your wages or to other income (another tax topic). TAX CHECK Page 9 Your Spouse's Wages (This information is basically a repeat of the earlier section.) For most taxpayers, this is a primary source of income. The income input here will be added to any other income input on other tax topics. The only acceptable keys here are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Options Computing your spouse's salary from their pay check stub is an easy way to figure 1993 income. Simply find their gross wage (before taxes or other deductions are taken out) and input this at the first prompt. At the second prompt input the number of times your spouse gets paid during the year. For example, if they are paid weekly use 52, every two weeks use 26, or twice a month use 24. The product of this input is your spouse's annual salary. If you know this salary amount and wish to input it at the first prompt, you will need to input a one (1) at the second prompt. The annual salary calculated from your input must be a positive amount or that input will be ignored. Tax Tips Remember to use a normal pay check. Don't use a pay check that includes unusual amounts of hours or overtime or bonuses. You will want to consider any bonuses or raises that your spouse expects to receive in 1993. You could add these amounts to their wages or to other income (another tax topic). TAX CHECK Page 10 Other Income The total of any other income you may receive in 1993 should be input here. The input amount can be positive (for a gain) or negative (for a loss). The first prompt must be answered with the letter I for Income or the letter L for Loss. The only acceptable keys on the second prompt are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Options Some other income sources are: Taxable Interest Income and Dividend Income Don't include any tax-exempt interest. Dividends are distributions of money, stock, or other property from a corporation. Include all ordinary dividends. Capital gain distributions are treated below. Business Income (or Loss) Deduct most expenses of doing business from your income to determine net earnings or loss. Net earnings are added to your other income and net loss is subtracted from other income. Capital Gain (or Loss) Capital gains or losses result from the sale or exchange of business property. Generally, the difference on the sale is added to income if it is a gain or subtracted from income on a loss. IRA, Pensions, and Annuity Distributions If the distribution is fully taxable, input the total amount. If the distribution is partially taxable, you will need to figure the amount to input. Figuring this amount is rather complex and may require the advice of an accountant. Rents, Royalty, Partnership, Estate and Trust Income Deduct operating expenses to arrive at your net earnings or losses. Generally, a loss is not allowed unless the investment is "at-risk" of being lost. These income types require special considerations. We suggest you consult an accountant. Taxable Social Security Benefits Social security may be partially taxable. Take half of any social security benefits exceeding $25,000 for single, married filing separately, and head of household or $32,000 for married filing joint (1992 rates) as taxable social security benefits. TAX CHECK Page 11 Other Income Options Continued Other Sources of Income: Alimony Received Farm Income (or Loss) Unemployment Compensation Prizes and Awards Gambling Winnings TAX CHECK Page 12 Adjustments (to Income) Some payments, known as adjustments to income, are subtracted from income. This new adjusted amount is called adjusted gross income (A.G.I.). Adjusted gross income is an amount used for many tax computations, usually limitations (particularly, if you itemize). Also, many state income forms begin with the adjusted gross income amount. The only acceptable keys here are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Options Input the total of all adjustments to income as a positive amount: IRA Contributions You and your spouse can take an adjustment for contributions to an IRA account up to $2,000 a year each. The adjustment amount is not available to single, head of household, or married filing separately filers with A.G.I. above $35,000 or married filing joint filers with A.G.I. above $50,000 (1992 rates). Adjustment amounts are partially limited beginning with A.G.I. income above $25,000 and $40,000, respectively (1992 rates). One-half of Self-employment Tax If you are self-employed and your net earnings are more than $400, you are required to pay self-employment tax. This tax is for F.I.C.A. and Medicare taxes that would have been paid if you worked for an employer. Self-employed Health Insurance Costs 25% of the cost of health insurance for you, your spouse, and dependents can be used as an adjustment if you are self-employed. Keogh Retirement Plan and SEP Contributions Generally, the adjustment amount is limited to the lesser of 25% of your net earnings or $30,000. Other Adjustments to Income: Penalty on Early Withdrawal of Savings Alimony Paid (not child support payments) TAX CHECK Page 13 Deductions (Itemized v.s. Standard Deductions) TAX CHECK displays the standard deduction amount it calculated according to your previous input on joint status. This amount is used for your deduction amount, unless you have itemized deductions that exceed the standard deduction. The higher amount is used to reduce income before calculating tax you owe. The only acceptable keys here are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Options: If you wish to itemize, you may input the total of all the possible deductions listed below: Mortgage Interest Any conventional mortgage or home equity loan interest is generally deductible. Points paid on a mortgage are deductible as well. The loans are limited to your main home and a second home. Further limits are specified for additional mortgages and refinancing taken out after October 13, 1987. Real Estate Taxes If you have mortgage interest, you probably have real estate or property taxes. Don't include charges that improve your property (such as for sidewalks repair). State and Local Taxes If you have regular wages, you should have state and/or local taxes withheld. Add to that any estimated state and local taxes you will make in 1993. Medical and Dental Expenses Generally most medical expenses from a doctor or for drugs prescribed by a doctor are allowable. Health insurance policy costs can be included, except for the basic cost of Medicare insurance (Medicare A). Cosmetic surgery for non-health reasons are not allowed. Your total medical expenses must exceed 7.5% of your adjusted gross income (total income less adjustments to income [See Adjustments]). The part that is deductible is the portion of medical expenses above the 7.5% of adjusted gross income (A.G.I.). TAX CHECK Page 14 Deductions (Itemized v.s. Standard Deductions) Options Continued Gifts to Charity You may deduct contributions to religious, charitable, scientific, or literary organizations. These contributions may be cash, property, or out-of-pocket expenses. The contributions are limited to 30% of your A.G.I for cash and 20% of A.G.I. for property contributions. Casualty and Theft Losses Unreimbursed losses of property due to theft, vandalism, fire, storm, or accidents are deductible. The amount of each separate casualty or loss must be more than $100. The total amount of all losses during the year must exceed 10% of A.G.I. Moving Expenses If you moved in connection with your job or business (and your company did not reimburse you), you can deduct the moving costs. The new workplace must be at least 35 miles farther from your old home. Miscellaneous Deductions (deductable must exceeds 2% of A.G.I.): Unreimbursed employee expenses (e.g. Union dues, uniforms, travel) Tax return preparation fees Safety deposit box rental Custodial (e.g. trust account) fees Investment expenses of a regulated investment company Certain losses of nonfederally insured deposits in insolvent banks Tax Tip: These deductions may not be used as itemized deductions: Personal interest payments (e.g. credit card interest) Interest paid on your debts by others Political contributions Dues, fees, or bills paid to country club or fraternal orders Losses of money or property misplaced or lost Damage to property caused by termites, moths, or other insects Personal legal expenses Expenses for commuting to your regular workplace Fines and penalties Expenses of producing tax-exempt income TAX CHECK Page 15 Personal Exemptions Personal exemptions are given to you, your spouse (if married), and each qualifying dependent. Each personal exemption you input is worth $2,350 for 1993. Your input must be a positive number. One personal exemption is automatically given to you at the start of the program. The maximum number of exemptions allowed is 25. The only acceptable keys here are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Tax Tips Don't forget to give yourself one exemption. This is the default number of exemptions, if you don't change it. For a dependent to qualify, they must meet all of the following: a. the dependent must be a relative, and b. the dependent must be a U.S. citizen (or a resident of Canada or Mexico), and c. the dependent's gross income for 1993 is less than $2,350, and d. you will provide over half the dependent's support during 1993. TAX CHECK Page 16 Your Tax Withheld (Figuring the tax withheld from your pay is very similiar to our earlier discussion on computing your wages and is basically repeated here with the neccessary modifications.) For most taxpayers, this is the primary source of tax payments. The tax payments input here will be added to any other tax payments input on other tax topics. The only acceptable keys here are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Options Computing your tax withheld from your pay check stub is an easy way to figure 1993 tax payments. Simply find your federal tax withheld (not social security, state, local, or other taxes) and input this at the first prompt. At the second prompt input the number of times you get paid during the year. For example, if you are paid weekly use 52, every two weeks use 26, or twice a month use 24. The product of this input is your annual tax payments withheld. If you know this amount and wish to input it at the first prompt, you will need to input a one (1) at the second prompt. The annual tax payments withheld calculated from your input must be a positive amount or that input will be ignored. Tax Tips Remember to use a normal pay check. Don't use a pay check that includes unusual amounts of hours or overtime or bonuses. You will want to consider any bonuses or raises that you expect to receive in 1993. You could add any potential tax withholdings to your tax payments withheld here or to other tax payments (another tax topic). TAX CHECK Page 17 Your Spouse's Tax Withheld (Figuring your spouse's tax withheld from your pay is very similiar to our earlier discussion on computing your spouse's wages and is basically repeated here with modifications.) For most taxpayers, this is a primary source of tax payments. The tax payments input here will be added to any other tax payments input on other tax topics. The only acceptable keys here are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Options Computing your spouse's taxes withheld from their pay check stub is an easy way to figure 1993 tax payments. Simply find their federal tax withheld (not social security, state, local, or other taxes) and input this at the first prompt. At the second prompt input the number of times your spouse gets paid during the year. For example, if they are paid weekly use 52, every two weeks use 26, or twice a month use 24. The product of this input is your spouse's annual tax payments withheld. If you know this amount and wish to input it at the first prompt, you will need to input a one (1) at the second prompt. The annual tax payments withheld calculated from your input must be a positive amount or that input will be ignored. Tax Tips Remember to use a normal pay check. Don't use a pay check that includes unusual amounts of hours or overtime or bonuses. You will want to consider any bonuses or raises that your spouse expects to receive in 1993. You could add any potential tax withholdings to your spouse's tax payments withheld here or to other tax payments (another tax topic). TAX CHECK Page 18 Other Tax Payments Input any additional tax payments that you may make during 1993 here. Input the tax payments as a positive amount. The only acceptable keys here are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Options Other tax payments can include: Quarterly estimated tax payments you will make in 1993 Excess Social Security or Medicare taxes paid in 1993 TAX CHECK Page 19 Tax Credits Tax credits generate more tax savings than adjustments and deductions. Tax credits are a dollar-for-dollar reduction of tax liability, while adjustments and deductions reduce the income that tax is calculated on. The only acceptable keys here are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Options Input the total of these tax credits: Dependent Care Expenses Most people that work and have child care expenses can get a credit up to $2,400 a child for up to two children (1992 rate). Earned Income Credit If you have a child and your adjusted gross income is less than $23,050, see if you qualify for earned income credit (the amount of the credit comes from a table). Credit for the Elderly and Disabled You or your spouse must be 65 or older or totally disabled to be eligible. In addition, your adjusted gross income must be below the following amounts to qualify: $17,500 for single and head of household filers, $20,000 for married filing joint where one spouse is eligible, $25,000 where both spouses are eligible and, $12,500 for married filing separately. Other Tax Credits: Foreign Tax Credit General Business Credit Investment Credit Low-Income Housing Credit TAX CHECK Page 20 Other Taxes Owed You may owe additional taxes. This amount will be added to the tax the program calculates on your income. The only acceptable keys here are the numeric keys and the ENTER key. Any other key pressed will end your input at that prompt as if you had pressed the ENTER key. If you make an input error, press ENTER to return to the Main Menu and press ENTER once more to go back to the tax topic. Options Input any of the following taxes: Self-employment Tax (See Adjustments section) Alternative Minimum Tax Social Security and Medicare Tax on Tip Income Tax on Qualified Retirement Plans and IRA's Advance Earned Income Credit Payments TAX CHECK Page 21 User Support If you like TAX CHECK, I ask you to please send a check for $9.95 to the address below (see REGISTER.TXT for an order form). This will register you on the TAX CHECKLIST. Those customer receive the 1994 program as soon as it's available. Also, TAX CHECKLIST users get upgrade and product news. I won't make a living at this, but your support will help keep up the program. If you register, I promise to respond to your questions in a timely manner. I can't return phone calls, so just call the bulletin board listed below and leave me a message. This is the best way to contact me. Generally, I check the mail every other day. If you leave a message, wait a week and (unless I'm on vacation [what's that?]) you should have a reply. Otherwise, you can write to the address below. When asking questions, I must know what version of the program you are using. For problems, I need a detailed description of what is or is not happening. "It doesn't work" just isn't good enough. Here is the easiest place to reach me. It is where I leave SOFT BREEZE programs and messages. Pleasure Island Bulletin Board (205) 948-4586 HST Dual Standard 300-14400 baud 8 data bits, 1 stop bit, no parity Please mail inquiries, money, suggestions, etc. to this address: Gregory M. Brown, C.P.A. c/o Soft Breeze P. O. Box 2805 Daphne, AL 36526-2805 USA TAX CHECK Page 22 Legal Stuff This program has been tested and should do what I say it will. Because of the variety of system configurations and hardware out there, I can't make any promises of suitability or functionality or be responsible for direct or consequential damages. This program may not be modified, sold or marketed by itself or as part of a "package" without the express written consent of the author.