The World of Computer Software/World_Of_Computer_Software-02-385-Vol-1of3.iso/t/taxprep9.zip/ZIPDISK1.ZIP/TAXHELP.PM2

Text File | 1992-12-28 | 109KB | 2,479 lines

|SCHEDULE SE
|Important Notes

 * Use Page 1 for Taxpayer Information and Page 2 for
   Spouse Information.
|Social Security Self-Employment Tax

Schedule SE is used to compute the self-employment tax for
persons who had net earnings from self-employment of $400 or
more (or wages of $108.28 or more from an electing church or
church organization).
Only three pages of Schedule E or nine rental properites
are allowed for Electronic Filing.
Form 8582 must be included with your tax return if 1) You have
prior year unallowed losses from any passive activities OR
2) passive activities other than rental real estate activities are
included in your tax return OR 3) You actively participated in all
rental real estate activities and losses from these activities
exceeded $25,000.
Form 8582 must be included with the tax return when combined
losses on Line 23, Deductible Rental Loss, are greater than $25,000.
Line 18e description line and amounts must be blank for
electronically filed returns.
Only the first page of Schedule E contains total amounts in any
of the following Line numbers: 3, 4, 12, 19, 20, 24, 25 and 26,
when multiple pages of Schedule E are used.
The US Postal Service established new standard Postal Zip
Codes and State Codes for APO/FPO addresses. A City has APO
or FPO, therefore enter the corresponding State based on
the following chart:

       CITY             STATE           ZIP CODE

       APO           AA:Americas       34000-34099
       FPO           AA:Americas       34000-34099

       APO           AE:Europe         09000-09899
       FPO           AE:Europe         09000-09899

       APO           AP:Pacific        96200-96699
       FPO           AP:Pacific        96200-96699
Your city address is an APO/FPO city, and the APO/FPO box in
Basic Information is not marked.
The APO/FPO Box is marked in Basic Information, however, APO/FPO
is not in the city name entered or the city is not a valid
APO/FPO city.  The following is a list of valid APO/FPO Cities:

              APO Miami, FPO Miami,
              APO New York, FPO New York,
              APO San Francisco, FPO San Francisco,
              APO Seattle and FPO Seattle.
|BASIC INFORMATION
|Important Notes

 * For Electronic Filing purposes the Taxpayer's and Spouse's
   first name and last name (if different) are combined.  You
   may view the EFILE name above the Address Lines.  This EFILE
   name will be sent electronically.  You may make corrections
   to this line, but only the first 35 characters will be
   transmitted.
|Basic Information

Complete Basic Information before beginning a new return.
Basic Information
Personal Information

|Title

Enter the title that is used after the last name, such as, Jr,
Sr or III, etc.  Anything entered on this line will be printed
after the last name. Do not enter Mr, Mrs, Ms, Dr, etc., on
this line.  If you wish to use Mr, Mrs, etc., enter it before
the first name.  However, if you will be electronically filing
this tax return, do not enter a title used before the first
or last name, such as Mr or Mrs.
Basic Information
Personal Information

|Nonresident Alien

If you file a separate return and your spouse has no social
security number and no income, enter "NRA" in the space
provided for your spouse's number.
Basic Information
Personal Information

|Social Security Number Applied For

If an individual does not have a social security number, a
number should be applied for by filing Form SS-5 with your local
SSA office. If you do not receive a number by the time the return
is due, mark the "Applied For" box.
A fiscal year is any year other than a calendar year. Most
individual taxpayers are NOT fiscal year filers. Make sure the
taxpayer qualifies as a fiscal year filer.
Basic Information
Tax Return Information

|Presidental Election Campaign Fund

Congress set up the Presidental Election Campaign Fund to
help pay for Presidental election costs. If an individual
wants $1 of his/her tax dollars to go to this fund, the
"Yes" box should be checked. Checking "Yes" will not change
the tax or reduce the refund.
Basic Information
Tax Return Information

|Under Age 14 With More Than $1000 of Investment Income

For children under age 14, investment income (such as
taxable interest and dividends) over $1200 is subject to tax
at the top marginal tax rate of his or her parents.
You have already indicated the taxpayer is over 65.  Please
verify your input.
Basic Information
Tax Return Information

|Special Rule for Aliens

If, at the end of 1992 a Taxpayer was a nonresident alien or
a dual-status alien married to a U.S. citizen or resident
alien, the Taxpayer may be able to file a joint return with
the Spouse. If a joint return is filed, the Taxpayer and Spouse
must agree to be taxed on their combined worldwide income.
Please refer to IRS Publication 519 for further instruction.
Basic Information
Tax Payments

|Federal Overpayment From 1991

Enter the amount of overpayment reported on the 1991 federal
Form 1040, Line 65, to be applied to 1992 estimated taxes.
This question applies only to married filing
separate returns. Please verify filing status.
If you need to enter additional information or detail
for your line entry, after exiting this message:

|Press ~C F5 ~A to *zoom* to a Supporting Schedule
There is an amount entered for other taxes on Line 7, but no
description is entered.  To avoid IRS scrutiny of your tax
return, you should describe the type of other taxes included
on Line 7.
There is an amount entered on Line 19 but no description is
entered.  To avoid IRS scrutiny of your tax return, you should
describe the type of Unreimbursed Employee Expenses included on
Line 19.
There is an amount entered on Line 20 but no description is
entered.  To avoid IRS scrutiny of your tax return, you should
describe the type of Other Expenses included on Line 20.
Line 20 contains the description "GAMBLING LOSSES".  Gambling
losses are not subject to the 2% minimum limit. These losses
should be reported on Line 25, Schedule A.
Line 20 or Line 25 contains one of the following descriptions:
"Child Care", "Child-Care", "Medical", "Casualty", "Dependent
Care", or "Theft". These type of expenses are reported in other
areas of your return and do not belong on Lines 20 or Line 25
of Schedule A.
There is an amount entered on Line 25 but no description is entered.
To avoid IRS scrutiny of your tax return, you should describe the type
of deductions included on Line 25.
Line 25 contains one of the following descriptions:  "Tax Preparation",
"Tax Prep", "Safe Deposit Box", "Investment", "Union Dues", "Uniforms",
"Protective Clothing".  These type of expenses are reported on Line 19,
unreimbursed employee expenses or Line 20, other expenses, and are
subject to the 2% of AGI limitation.
Line 3, Number of Qualifying Individuals, is equal to zero.
Line 4, Qualified Expense or Limit has an entry, therefore
Line 3 must be greater than zero.
Line 3, Number of Qualifying Individuals, is equal to zero.
Line 16, Part II Credit has an entry, therefore Line 3 must
be greater then zero.
Earned income is not entered on Line 9.  To be eligible for the
child care credit, Line 9 must have an entry.
Filing status is married filing joint and spouse's earned income
is not entered on Line 10.  To be eligible for the child care credit,
Line 10 must have an entry.  See Form 2441 instructions if spouse is
a student or disabled.
*Macro*1
Identification Number is not entered. An SSN or EIN or one of
the following: "REFUSED", "TAXEXEMPT", "UNABLE" must be reported
in order to take the child care credit.
*Macro*1
Identification Number must be an SSN or EIN or one of
the following: "REFUSED", "TAXEXEMPT", "UNABLE".
*Macro*1
Care provider's name is not entered.  A name must be provided in
order to take the child care credit.
*Macro*1

Line 1(d) of Form 2441 must contain an amount paid to the Care
Provider.
Routing Transit Number (RTN) entered on Line 7, in Part II,
Direct Deposit information, is not a valid number.  The (RTN)
must contain 9 numbers and begin with numbers between 01 - 12
or 21 - 32.  If you have entered the correct RTN, please verify
the RTN number with your financial institution. This return may
be ineligible for the direct deposit election.
Direct Deposit of your refund is indicated on Form 8453 and ONE
or ALL of the following is missing:  Line 6, Bank Name, Line 7,
RTN, Line 8, DAN, OR a box for each of Lines 9, 10 and 11 is not
marked. If you are making the Direct Deposit election, make
certain to complete every line of Form 8453, Part II.
This box may be marked only if filing status is Single, Head of
Household, or Qualifying Widow(er).  Mark the appropriate box for
filing status as indicated on Form 1040.
This box may be marked only if filing status is Married Filing
Joint.  Mark the appropriate box for filing status as indicated on
Form 1040.
This box may be marked only if filing status is Married Filing
Separate.  Mark the appropriate box for filing status as indicated
on Form 1040.
ERO phone number is missing in Part IV.
You have indicated in Part IV that you are not the paid preparer
for this return and the Self Employed Box is marked OR there is
an entry in Date Prepared in Part IV.  If you are not the paid
preparer, both of these lines must be blank.
You must indicate in Part IV whether you are the Electronic
Return Originator (ERO) for this tax return.  Marking yes will
import your ERO information from Preparer Information in the
OPTIONS menu.
An EFIN was not entered.  You must enter a valid EFIN in order
to electronically file your tax return.
Line 8, Depositor Account Number (DAN), is entered incorrectly.
Make certain there are no spaces entered between characters.
Example: 123 22 445 should be entered as 12322445.
|FORM 8453
|Important Notes

 * Make certain to mark the electronic filing box in Return
   Setup Information (RETURNS menu) if you wish to file your
   return electronically.
|Form 8453
|U.S. Individual Income Tax Declaration for Electronic Filing

Form 8453 is used by an individual to declare his/her intention
to electronically file a tax return.  Generally, a refund must
be expected to file electronically.  However, certain areas of
the country are accepting balance due returns.
Line A, Principal Business is blank.  You must
enter a principal business if your business code
is equal to '8888' or zeros or blank.
The amount on line 30 does not equal the amount on Form 8829
line 34.
The EIN number on Line D must not be the same as the Social
Security Number of the taxpayer or spouse.
Line 10 contains an amount, therefore, you cannot
electronically file this return using the TAX PREP
program.  Form 4562 (not supported by TAX PREP) is
required to be completed.
"NRA" is checked for Spouse SSN in Basic Information. An "NRA"
Spouse is not eligible to file Schedule C.
Line F is unmarked.  Mark either the Cash or Accrual box.
If Cash or Accrual is not the accounting method used in
your business, then mark "Other" and describe the accounting
method used.
Line F is marked and your business carries inventory.  The
Accrual method must be used when selling a product that requires
inventory records to be maintained.
Line 3, Net Income, must equal Line 1, Gross Sales minus Line 2,
Returns/Allowances.
Line 10, Car and Truck Expense, contains an entry.  In order to
substantiate the expense claimed on Line 10, complete Form 4562,
Lines 22a and b, Line 23 or 24 (Columns A through D), and Lines 27
through 33.  Make certain to choose the correct page of Form 4562
that corresponds with the Schedule C used.
Line 31 shows a loss and Line 32, At-Risk question, is not answered.
Form 6198 must be completed when there is a loss on Schedule C,
Line 31, and Box 32b is marked "Some Investment is not At-Risk".
Only three pages of this form are allowed for Electronic Filing.
Line 10, Car and Truck Expenses, has an entry. Form 4562, Page
2, Vehicle Information, Lines 22a and 22d, 23 or 24, Columns A-D
and Lines 27-33 must be completed for each vehicle. Make certain
to choose the correct page of Form 4562 that corresponds with the
Schedule C used.
CAUTION !! This line is reserved for any Amortization amounts
entered on Form 4562.  DO NOT enter "Other Expense" items on
this line if a deduction for amortization will be claimed.
However, if no amortization expenses will be reported, you may
use this line to enter "Other Expense" items.
|Form 8829
|Expenses for Business Use of Your Home

Form 8829 is used to figure the allowable expenses for
business use of the home on Schedule C (Form 1040) and
any carryover to 1993 of amounts not deductible in 1992.

Special requirements must be met to deduct expenses for the
business use of the home. Even if the requirements are met,
deductible expenses are limited. Refer to Pub 587, Business
Use of Your Home and Pub 936, Home Mortgage Interest Deduction.
If the taxpayer first used a home for business before
1986, you must manually enter the appropriate
depreciation percentage on line 39.  To do this,
press Ctrl O, while the cursor is on line 39 and then
enter the appropriate depreciation percentage on line 39.

See Pub 534 Depreciation, for the percentage to enter.
Taxpayer's SSN is not a valid social security number.
SSN is not valid if it is in the range from 650-00-0000 to
699-99-9999, OR equal to or greater than 729-00-0000.
Please enter letters only on this field.
*MACRO*1
Description and amount Lines must be entered consecutively.
For Electronic Filing, Lines may not be skipped, you may have
to override (use the F6 key) to enter correctly.
|FORM 1040
|Important Notes

 * Form 1040 will not print unless a filing status is selected.
 * For each dependent listed on Line 6c, be sure to mark the
   appropriate box to indicate whether the dependent is:
   a) a child who lived with *you_Low*, b) a child who did
   not live with *you_Low*, or c) an other dependent.
 * The IRS approved Form 1040 may be generated using graphics
   printed or laser forms only.
 * If your income exceeds a certain amount, your deduction
   for exemptions may be limited.  To access the worksheet
   which is used to compute the limitation, move your
   cursor to line 36 of Form 1040 and press F5.
|Form 1040
|U.S. Individual Income Tax Return

Form 1040 is the main form of every individual's income tax
return. Form 1040 may be used to file a return even though
*you_Low* may qualify to use Form 1040A or Form 1040EZ.

The IRS does not accept a computer-generated, substitute form
for Form 1040. The IRS approved Form 1040 may be generated
using graphics printed or laser forms only.
|Fiscal Year

A fiscal year is any year other than a calendar year.
Make sure you qualify as a fiscal year taxpayer before
entering dates.
                                               Form 1040, Line 7
|Wages, Salaries, Tips

Generally, everything received in payment for personal services
must be included in gross income. In addition to wages, salaries,
commissions, tips and fees, this includes other forms of compensation
such as fringe benefits, payments for certain expenses incurred, or
goods or services received in payment for personal services.
                                              Form 1040, Line 8a
|Interest Income

Taxable interest income includes: interest from banks, savings
and loan associations, money-market certificates, credit unions,
savings bonds, seller financed mortgages, etc.
                                              Form 1040, Line 8b

Tax-exempt interest income (such as interest on certain state,
county, & municipal bonds) must be reported on the tax return.
Exempt-interest dividends received as a shareholder in a mutual
fund or other regulated investment company should also be reported
as tax-exempt interest. IRA interest is tax-deferred interest
and is taxable when the IRA is received.
                                              Form 1040, Line 10
|Refund Income

If a refund of state or local (or foreign) income taxes was received
in 1992 that *you_low* paid and deducted before 1992, all or part of
this refund may have to be reported as income if *your_Low* itemized
deductions for state and local taxes resulted in a tax benefit.  If
*you_Low* did not itemize deductions in the previous year, the refund
does not have to be included as income on the tax return.
                                              Form 1040, Line 11
|Alimony Income

Alimony or separate maintenance payments are amounts paid to a spouse
or former spouse under a divorce or separation instrument and must
be included in income. If you are not sure if you should report these
amounts in income in 1992, check with the attorney who negotiated the
divorce settlement.
IRS Pub 334                                  Form 1040, Line 12
|Sole Proprietorships

If a business was operated or a profession practiced as a sole
proprietorship, income and expenses must be reported on a
Schedule C. The net profit or loss is reported on Form 1040.
                                             Form 1040, Line 13
|Capital Gains & Losses

A gain or loss resulting from the sale of a capital asset must
be reported on the tax return. Most property owned and used for
personal purposes, pleasure, or investment is a capital asset.
For example, a house, furniture, car, stocks and bonds are
capital assets. Depreciable business property, inventoriable
assets, property held primarily for sale to customers in the
ordinary course of business, copyrights, and similar items are
not capital assets. Capital losses are deductible after off-
setting the losses with capital gains. The capital loss deduction
is limited to $3,000 ($1500 if married filing separately).
                                            Form 1040, Line 14
|Capital Gain Distribution Not on Line 13

These distributions or dividends are paid by regulated investment
companies, mutual funds, and real estate investment trusts from
their net realized long-term capital gain.  Report capital gain
distributions as long-term capital gains on the tax return,
regardless of how long the stock in the mutual fund was owned.
                                            Form 1040, Line 15
|Other Gains & Losses

A sale, exchange, or involuntary conversion of property used
in a Trade or Business or held for the production of rents or
royalties sometimes results in a capital gain or loss and
sometimes in an ordinary gain or loss. Form 4797 is used to
report these transactions.
                                            Form 1040, Line 16a
|Total IRA Distributions

IRA distributions include regular distributions, early
distributions, rollovers, and any other money or property
received from an IRA account or annuity.
                                            Form 1040, Line 16b
|Taxable IRA Distributions

The taxable portion of the IRA distributions received will
be indicated on Form 1099R. If nondeductible contributions were
made for the current year, see IRS Publication 590 and use Form 8606.
                                            Form 1040, Line 17b
|Taxable Pension & Annuity

Generally, if the employee did not pay any part of the cost of
an employee pension or annuity, and the employer did not
withhold part of the cost of the contract from the employee's
pay, the amounts received each year are fully taxable. If the
employee paid a portion of the cost of the pension or annuity,
that portion which represents a return of the employee's cost
will not be taxed.
                                            Form 1040, Line 18a
|Rental & Royalty Income

Rental income is any payment received for the use or occupation
of property. You generally must include in your gross income all
amounts received as rent.
                                            Form 1040, Line 18b
|Pships/Estates/Trusts

If you are a member of a Partnership, joint venture, or a
shareholder in an S corporation, use Schedule E, Part II to
report the share of the Partnership or S corporation (whether
or not it was received) or loss as reported on Schedule K-1.

If you are a beneficiary of an Estate or Trust, use Schedule E,
Part III to report your share of the Estate or Trust income
(whether or not it was received) or loss as reported on Schedule
K-1.
IRS Pub 225                                 Form 1040, Line 19
|Farm Income

The term "farm" includes stock, dairy, poultry, fruit and truck
farms, plantations, ranches, and all land used for farming
purposes. Use Schedule F to report farm income and expenses.
                                            Form 1040, Line 20a
|Unemployment Compensation

Unemployment compensation is fully taxable. Do not include any
supplemental unemployment benefits received from a company-
financed benefit fund which should be reported on Form 1040,
Line 7.
                                            Form 1040, Line 20b
|Repaid Unemployment Compensation

If an overpayment of unemployment compensation was received in
the current tax year and any of it was repaid, the amount repaid
should be deducted from the amount of unemployment compensation
received.
                                            Form 1040, Line 21a
|Social Security Income

If the only income received during the current tax year was
social security or equivalent railroad retirement benefits,
these benefits are not taxable and a tax return probably does
not have to be filed.

By January 31, 1993 *you_Low* should receive a Form SSA-1099
showing the total Social Security benefits paid to *you_Low*
in 1992. If railroad retirement benefits treated as Social
Security were received, *you_Low* should receive Form RRB-1099.
                                            Form 1040, Line 21b
|Taxable Social Security Income

Use the Social Security Benefits Worksheet to determine any taxable
social security or railroad retirement benefits. The total amount of
benefits received & reported on Forms SSA-1099 and RRB-1099 must be
entered on the Worksheet. Any taxable portion of social security
benefits calculated on the Worksheet should be entered on this Line.
                                            Form 1040, Line 22
|Other Income

Use Line 22 to report any income you can't find a place for on
the return or other schedules. If necessary show the information
on an attached statement. This income may have been reported on
Form 1099-MISC or Form W-2G. Do not report any income from self-
employment here.
                                            Form 1040, Line 24a/24b
|Taxpayer's IRA Deduction

The amount contributed to an IRA account may be deductible. However,
if *you_Low* (or spouse, if filing joint) were covered by a retirement
plan at work, the deduction may be reduced or eliminated.
                                            Form 1040, Line 25
|One-Half Self-Employment Tax Deduction

If an individual was self-employed, one-half of the tax paid for
the year may be deducted as an adjustment to gross income.
                                            Form 1040, Line 26
|Self-Employed Health Insurance Deduction

If an individal is self-employed and had net earnings from self-
employment for the year, up to 25% of the amount paid for health
insurance on behalf of the Taxpayer, Spouse, and dependents may be
reported. Please refer to IRS instructions for further guidance.
                                            Form 1040, Line 27
|Keogh & SEP Deduction

Self-employed individuals may deduct payments to a Keogh (HR 10)
plan or Simplified Employee Pension (SEP) plan as an adjustment
to gross income on Form 1040. Payments for employees should be
deducted on Schedules C or F. For more information, get IRS
Publication 560.
                                            Form 1040, Line 28
|Early Withdrawal Penalty

The penalty charged from prematurely withdrawing savings from
any taxable time-deposit account may be deducted as an adjustment
to income.
                                            Form 1040, Line 29
|Alimony Paid

Periodic payments of alimony or separate maintenance payments made
under a court decree may be deducted. Do not deduct lump-sum cash or
property settlements, voluntary payments not made under a court
order or written separation agreement, or amounts specified as
child support.
IRS Pub 535                                 Form 1040, Line 30a
|Other Adjustments to Income

Other adjustments include: Forestation/Reforestation Amortization,
repayment of Sub-pay, Qualified Performing Artists, Employer-
Provided Vehicle, etc.
                                            Form 1040, Line 33c
|Spouse Itemize/Dual Status Alien

If this box is checked, the standard deduction CANNOT be taken.
                                            Form 1040, Line 34
|Itemized Deductions

Federal income tax will be less if the larger of:
standard deduction or total itemized deductions reportable on
Schedule A (Form 1040) is taken. Refer to IRS Publication 17.
                                            Form 1040, Line 34
|Standard Deduction

The STANDARD DEDUCTION is intended to reduce the need for many
taxpayers to itemize actual deductions. Please refer to IRS
Publication 17 for further guidance.
                                            Form 1040, Line 38e
|Interest/Dividend Income of Child Under 14

Form 8814 should be filed if a Taxpayer elects to report
the interest and or dividend income of his/her child under age
14 on his/her return.
                                            Form 1040, Line 39
|Additional Taxes

Taxes owed on an accumulation distribution made by a trust
in the current tax year are calculated on Form 4970.

A qualifying individual who was age 50 or over on January 1, 1986,
may elect a 5-year or 10-year forward averaging rule that may
reduce the tax on lump-sum distributions. This tax is calculated
on Form 4972.
                                           Form 1040, Line 41
|Child & Dependent Care Expenses

The credit for child care is allowed if *you_Low* kept up a
home that included a child under age 13 or a disabled
spouse or dependent. This credit (up to 30% of the amount
paid) may be taken if someone was paid to care for a
dependent child or other qualifying person so *you_Low*
(and spouse if married) could work or look for work in 1992.
Please refer to IRS Publication 503.
                                          Form 1040, Line 42
|Credit for the Elderly or the Disabled

*You_Up* may be able to take this credit if, by the end of 1992,
*you_low* were:

 * Age 65 or older, or
 * Retired on permanent & total disability and had
   taxable income in 1992.
                                          Form 1040, Line 43
|Foreign Tax Credit

Form 1116 explains when this credit for payment of income tax
to a foreign country may be taken. Please refer to IRS Publication
514.
                                          Form 1040, Line 44a
|General Business Credit

The general business credit for 1992 consists of investment
tax credits (Form 3468), targeted jobs tax credits (Form 5884),
alcohol fuels credits (Form 6478), research credits (Form 6756),
and low-income housing credits (Form 8586). If there are two or
more credits, or a carryover from an earlier year of any general
business credit, Form 3800 must be filed. The appropriate Form
must be completed and attached for each credit and summarized
on Form 3800.
                                          Form 1040, Line 44b
|Mortgage Interest Credit

Mortgage credit certificates issued by state and local
governments may entitle a certificate holder to a mortgage
interest credit. Use Form 8369 to compute the credit.
                                          Form 1040, Line 44c
|Credit for Prior Year Minimum Tax

Form 8801 is used to compute the Minimum Tax Credit, if any,
deductible in 1992 and any Minimum Tax Credit carryover to 1993.
                                         Form 1040, Line 47
|Self-Employment Tax

If *you_Low* had self-employment income, and earned under
$55,500 in Wages from which social security tax or RRTA tax
was withheld, self-employment tax may have to be paid.
Please refer to Schedule SE (Form 1040).
                                         Form 1040, Line 48
|Alternative Minimum Tax

Alternative Minimum Tax is imposed if it exceeds the regular
income tax. Please refer to IRS Publication 909 for further
guidance.
                                         Form 1040, Line 49
|Recapture Taxes

If *you_low* disposed of investment credit property or changed
its use before the end of its useful life or recovery period,
you may owe the tax calculated on Form 4255.

If property was disposed of (or there was a reduction in the
qualified basis of the property) on which low-income housing
credit was taken, *you_low* may owe the tax computed on Form 8611.
                                         Form 1040, Line 50
|Social Security Tax on Tip Income Not Reported to Employer

To calculate the tax on tips, use Form 4137. Please refer to IRS
instructions for further guidance.
                                         Form 1040, Line 51
|Tax on IRA & Retirement Plans

Please refer to Form 5329 for instructions in calculating any taxes
owed on early distributions from Qualified plans or excess contributions
to your IRA.
                                         Form 1040, Line 52
|Advanced Earned Income Credit

Advanced earned income credit is income received in expectation
of being able to claim the earned income credit for the current
tax year. An employer will regularly include a portion of the
credit in your Wages. The amount received will be included on the
Form W-2 for the employee.
                                         Form 1040, Line 53
|Other Taxes

Other taxes include uncollected tax on tips, penalties for
excessive Keogh distributions, excess Golden Parachute Payments
and Installment Sales for Dealers in Personal Property. For
further details, please refer to IRS instructions.
                                         Form 1040, Line 56
|Earned Income Credit

If *you_Low* can take the Earned Income Credit, Schedule EIC
must be completed and attached to the return. There are certain
requirements that must be met before qualifying for the Earned
Income Credit. Please refer to Schedule EIC instructions for
further details.
                                         Form 1040, Line 57
|Extension of Time to File

To get an automatic four-month extension to file Form 1040,
file Form 4868 by April 15th. If *you_low* filed Form 4868
to get an extension of time to file Form 1040, enter the amount
paid with that form. Also include any amounts paid with Forms
2688 or 2350.
                                         Form 1040, Line 58
|Excess SS, Medicare & RRTA Tax Withheld

If *you_Low* had more than one employer and total wages were
over $55,500, the employers may have withheld too much social
security tax.

If *you_Low* had more than one employer and total wages were
over $130,200, the employers may have withheld too much Medicare
tax.
                                        Form 1040, Line 59a

|Regulated Investment Company Credit

Use Form 4469 to claim this credit and attach Copy B of Form 2439
to your tax return.
                                       Form 1040, Line 59b
|Credit for Federal Tax on Fuels

A credit may be taken for Federal tax paid on gasoline and
special fuels for qualifying purposes by filing Form 4136.
                                       Form 1040, Line 65
|Penalty for Underpayment of Estimated Tax

If the amount owed is $500 or more and more than 10% of the tax
shown on the return, or the 1992 estimated tax liability was
underpaid for any payment period, a penalty may be owed. Use
Form 2210 (Form 2210F for farmers and fishermen) to see if there
is a penalty.
Combat pay is entered on line 30a, and the Desert Storm box
in Basic Information is not marked.
|SCHEDULE B
|Important Notes

 * Interest Nominee distributions, Accrued interest, Tax-
   Exempt interest, or OID adjustments must be listed on
   Line 1. Make certain to enter the applicable type of
   interest in the "Type" column ("N" for Nominee, "A" for
   Accrued, "E" for Tax-Exempt, "O" for OID).

 * Dividend distributions received as Nominee must be listed
   on Line 5.  Make certain to enter the "N" (for Nominee
   distributions) in the "Type" column.
|Schedule B
|Interest and Dividend Income

This schedule is used to report interest and dividend income.
Schedule B must be filed : (1) if more than $400 in
taxable interest or gross dividend income is received, (2) if
*you_low* had a foreign account, or was a grantor of, or
transferor to, a foreign trust.
                                           Schedule B, Line 1a
|Seller Financed Interest Inc

Report the interest portion of any payments received from an
individual based on a take-back mortgage or other form of
seller financing that resulted from the sale of a home or
other property. Show the Payer's name and the amount.
Enter "T" for Taxpayer, "S" for Spouse, or "J" for Joint.
Schedule B
Line 1 & 5

|Type of Interest or Dividends

The letter ("N") should be entered indicating Nominee amounts for
both Interest and Dividend reporting. For Interest reporting only,
indicate Accrued Interest,("A") Tax-Exempt Interest, ("E") or
OID Adjustments ("O") in the Type column.
                                           Schedule B, Line 1b
|Interest Income

Report ALL taxable interest (other than seller-financed mortgage
interest) received or that was credited to an account so that it
could be withdrawn. List each payer's name and show the amount.
                                          Schedule B, Line 3
|Excludable Savings Bond Interest

If *you_low* cashed series EE US Savings bonds during 1992 that
were issued after 1989, part or all of the interest on those bonds
may be excluded from income.  Get Form 8815, Exclusion of Interest
From Series EE US Savings Bonds Issued After 1989, to determine if
you qualify for the interest exclusion.
                                          Schedule B, Line 5
|Dividend Income

Report ALL dividend income. Include capital gain and nontaxable
distributions. Include cash value of stock, property or
merchandise received as a dividend. If shares are owned in a
mutual fund see IRS Publication 564.  List the payer's name and
show the amount of income. If securities are held by a brokerage firm
(in "street name"), list the name of the brokerage firm shown on
Form 1099-DIV.
                                           Schedule B, Line 7
|Capital Gain Distributions

Capital gain distributions are paid by regulated investment companies,
mutual funds and real estate investment trusts from their net realized
long-term capital gains. A Form 1099-DIV or mutual fund statement will
show the amount to be reported as capital gain distribution. All capital
gain distributions should be reported as long-term. See IRS instructions
for further details.
                                          Schedule B, Line 8
|Nontaxable Distributions

A distribution that is not paid out of earnings is a nontaxable
return of capital; that is, a partial payback of *your_Low*
investment. A return of capital or non-taxable distribution
reduces the cost basis of the stock.
                                          Schedule B, Line 11a
|Foreign Account

Answer "YES" if *you_low* had a bank account, securities
account or other financial account in a foreign country, or
if more than 50% of the stock of any corporation that owns
one or more foreign bank accounts was owned by *you_low*.
However, even if the above applies, there are exceptions.
Refer to IRS instructions for Form 1040 for more information.
                                         Schedule B, Line 12
|Foreign Trust

Answer "YES", if the taxpayer was the grantor of, or transferor
to, a foreign trust which existed during the current year,
whether or not there was any beneficial interest in the trust.
There is an entry on Schedule D, Line 2 or Line 10, and Form 2119
has not been completed.
Schedule D, Line 20, may not be greater than $3000, or if filing
status is Married Separate, Line 20 may not be greater than $1500.
There is an entry on Schedule D, Line 29, Tax Computation, and
either Line 18 or Line 19 do not have entries, or Line 37, Form
1040, Taxable Income is not greater than :

           51,900 (Single),
           86,500 (Married filing Joint/Qualifying Widower),
           43,250 (Marriedfiling Separately),
           74,150 (Head of Household).
The sum of Line 8 and Line 18 is not equal to zero AND Page 2
of Schedule D has not been completed or is not significant.
|SCHEDULE E - Page 2
|Important Notes

    If you are a member of a partnership or
    joint venture, or a shareholder in an S
    corporation, use Schedule E, Part II to
    report your share of the Partnership or
    S Corporation income.  If you have a
    passive activity loss, you generally need
    to complete Form 8582 to calculate the
    amount of allowable loss. For more
    information on passive activities,
    see the IRS instructions for Form 8582
    and IRS Publication 925.
|Schedule E Page 2
|Partnerships, S Corporations, Estates, Trusts, REMIC's, etc.

Schedule E, Page 2, is used to report an individual's share of
income or (loss) from Partnerships, S corporations, Estates,
Trusts, and REMICS. This information is reported to the
individual on Schedule K-1 (Form 1065) for Partnerships,
Schedule K-1 (Form 1120S) for S Corporations, and Schedule K-1
(Form 1041) for Estates and Trusts.
                                           Schedule E Page 2,
|Partnerships and S Corporations

Members of a partnership or joint venture, or shareholders
of an S corporation, must use Part II to report their share of
the Partnership or S corporation income (even if not received)
or loss. A Schedule K-1 should be received from the Partnership or
the S Corporation. Schedule K-1 and its instructions will tell
where on the tax return to report income or loss and other items.

If there is a passive activity loss, a Taxpayer generally
needs to complete Form 8582. Please refer to IRS instructions and
IRS Publication 925.
                                           Schedule E Page 2,
|Estates & Trusts

If an individual is the beneficiary of an Estate or Trust,
Part III should be used to report their share of income
(even if it is not received) or loss. A Schedule K-1
(Form 1041) should be received from the fiduciary. The Schedule
K-1 and its instructions will tell where on the tax return
to report income or loss and other items.
                                           Schedule E Page 2,
|Income or Loss from REMICS

If an individual is a residual holder of a Real Estate
Mortgage Investment Conduit, Part IV should be used to
report the total share of the REMIC's taxable income or
loss for each quarter included in the tax year.

A Schedule Q (Form 1066) and instructions should be
received for each quarter. REMIC income or loss reported on
Schedule E is NOT income or loss from a passive activity.
Please refer to IRS instructions for further guidance.
The 1st and 3rd Lines of Employer's Name & Address in BOX 2 of
your Form W-2, must be provided.  If no address is available for
Line 2, enter NONE.
Incorrect state abbreviation used.  Enter the standard US Postal
state abbreviation.
The Box at the bottom of the screen is blank.  You must include
an "N" if Form W-2 was either altered, handwritten or typed, or
include an "S" if it was computer produced print or an IRS form
or IRS approved facsimile.
Line 17 and Line 18 don't allowed periods. Round off amounts
so no periods are entered.
The employee name and address, Lines 19a and 19b, must be completed.
The employer EIN, Line 3 must be entered.
This form is significant (will be transmitted to the IRS)
and there is no amount entered on Line 10. There
must be an amount entered on this Line.
Line 5 does not equal Taxpayer's or Spouse's Social Security
Number. Employee SSN must equal the Taxpayer's or the Spouse's SSN.
|SCHEDULE E - Page 1
|Important Notes

    Use Schedule E, Part I to report income and
    expenses from rental real estate activities.
    The passive activity rules may limit the
    amount of losses you can deduct. For more
    information on passive activities, see the IRS
    instructions for Form 8582 and IRS Publication 925.
|Schedule E - Page 1
|Rental & Royalty Income or Loss

Schedule E (Page 1) is used to report rental and royalty income
or (loss) and expenses. Report farm rental income or loss on
Form 4835.

You may report income for up to 15 rental/royalty properties for
a single return. If reporting information for more than 3 properties,
complete the first Schedule E (Part I), then press ~C F4 ~A (Next Page)
to load another Schedule E (Part I).
                                          Schedule E, Line 4
|Royalty Income

Report royalties from oil, gas or mineral properties (not
including operating oil, gas or mineral interests); copyrights;
and patents on this Line.
                                          Schedule E, Line 23
|Deductible Rental Loss

If there is a deductible rental loss, generally Form 8582 needs to
be completed to calculate the amount of deductible loss. Please refer
to IRS instructions or IRS Publication 925 for exceptions to filing
Form 8582.
|SCHEDULE D
|Important Notes


    Use Schedule D to report the sale or exchange of a capital
    asset.  Most property you own and use for personal purposes,
    pleasure, or investment is a capital asset.  For example,
    your house, furniture, car, stocks, and bonds, are capital
    assets.
|Schedule D
|Capital Gains and Losses

Schedule D is used to report gains or losses from the sale or
exchange of capital assets that are not held in connection with a
Trade or Business. Schedule D is also used to calculate your tax
on long term capital gains when taxable income exceeds specified
amounts, reconcile Forms 1099-B with the tax return, and calculate
capital loss carryovers from 1992 to 1993.
Enter the date on which the property was sold to the broker or
other party.
Enter either the gross sales price or the net sales price from
the sale. If stocks or bonds were sold and a Form 1099-B or
similar statement was received from a broker that shows gross
sales price, enter that amount here. However, if the broker
advised that gross proceeds (gross sales price) less commissions
and optiom premiums were reported to the IRS, enter that net
amount in column (d). If the net amount is entered in this
column, do not include the commissions and option premiums
in column (e).
In general, cost or other basis is the cost of the property plus
purchase commissions, improvements, and minus depreciation,
amortization, and depletion.  (Special rules apply to property
acquired by gift or inheritance; see IRS instructions).
For more information, see IRS instructions or get IRS Publication
551, Basis of Assets.
                                         Schedule D, Line 1d
|Other Transactions

Do not include real estate transactions in this Section.
Report the sales price for other transactions on this line.
Selling expenses may be used to adjust cost or basis.
                                         Schedule D, Line 2
|Sale of Home

Enter the amount, if any, recognized as a short-term gain from
the sale of *your_low* home.  Proceeds from the sale or
exchange of a principal residence are treated as capital gains
(losses may not be deducted). Form 2119 must be used to calculate
the gain and must be included with your tax return.
                                         Schedule D, Line 3
|Installment Sales

If installments for property sold are being received, and the
intallment method was elected to report the gain, Form 6252 must
be used to calculate the current year gain and must be included
with your tax return. Please refer to IRS Publication 537 for more
information.
                                         Schedule D, Line 5
|Partnership Capital Gain/Loss

If an interest was held in a Partnership, S Corporation or an Estate
or Trust which reported a capital gain or (loss) from its own investment,
gain or (loss) as reported to you on Schedule K-1 is reported on Schedule D
of your tax return.
                                         Schedule D, Line 6
|Capital Loss Carryover

Enter the amount from *your_low* 1991 Schedule D, Line 38.
A short-term or long-term loss carryover is any amount which was
not deductible in a previous year because of capital loss limitations.
                                         Schedule D, Line 9a
|Other Transactions

Do not include real estate transactions and sales of other
capital assets.
                                         Schedule D, Line 10
|Sale of Home

Enter the amount, if any, recognized as a long-term gain from
the sale of *your_low* home. Proceeds from the sale or
exchange of a principal residence are treated as capital gains
(losses may not be deducted). Form 2119 must be used to calculate
the gain and must be included with your tax return.
                                         Schedule D, Line 15
|Business Gain

Long term gains from sales or exchanges of Trade or Business assets
and involuntary conversions are reported on Form 4797, Part I and may
be transferred as long-term capital gains to Schedule D.
                                         Schedule D, Line 16
|Capital Loss Carryover

Enter the amount from *your_low* 1991 Schedule D, Line 45.
A short-term or long-term loss carryover is any amount which was
not deductible in a previous year because of capital loss limitations.
                                         Schedule D, Line 46
|Election Not To Use The Installment Method

Unless a timely election is made, an installment sale is
automatically reported on the installment basis.  To report the
entire gain in the year of sale, the election must be made within
the time for filing the return (plus extensions) for the year of
sale by reporting the entire gain on Schedule D or Form 4797.
|Form W-2

Form W-2 is used to report wages, tips, and other compensation,
third party sick pay, allocated tips, employee social security
tax, income tax withheld, state and city income tax withheld,
and to support the credits shown on an individual income tax
return.

The line items on the Form W-2 input screen are arranged in the
same order as they appear on the actual Form W-2.  Wage and tax
information entered on this input screen is transferred throughout
the tax return where needed.

Up to 20 Form W-2s may be entered for a single return. If *you_low*
have more than one Form W-2, press ~C F4 ~A to enter information
on another Form W-2 input screen.  For each Form W-2 entered, make
sure to indicate the owner of the W-2 (i.e., Taxpayer or Spouse).
                                          Form W-2, Box 1
|Control Number

Enter the control number from Form W-2, Box 1.
                                          Form W-2,
                                          Form 1099-R
|Wage & Tax Statement for Taxpayer/Spouse

The letter (T) automatically defaults to the
Taxpayer/Spouse Box. If the Form W-2 is for the Spouse,
enter the letter (S) in Box.
                                          Form W-2, Box 6
|Employee Information Box

Mark the Box(es) that apply from Form W-2, Box 6.
|Statutory Employee

This Box should be marked ONLY if the Statutory Employee
Box is checked in Box 6 of the actual Form W-2.  Statutory
employees include full time life insurance salespeople,
certain agent or commission drivers and traveling salespeople,
and certain homeworkers.

If deducting expenses as a Statutory Employee, report the
Wages in Box 10 of Form W-2 AND your expenses on Schedule C.
If you are not deducting business expenses, report your
income on Form 1040, Line 7. A Form 1040 must be filed if
completing Schedule C.
Allocated tips shown on Form W-2 should be included in gross
income on Form 1040, Line 7, unless the taxpayer's records show
that the allocated amount was not received.

Form 4137 must be filed and attached to Form 1040. The taxpayer
may not use Form 1040EZ or Form 1040A.
|SCHEDULE C
|Important Notes


    If you operated a business or practiced a profession as
    a sole proprietorship, complete Schedule C. If you had
    more than one business, or if you and your spouse had
    separate businesses, you must complete a separate Schedule
    C for each business.

    If you did not materially participate in the operation
    of the Trade or Business activity reported on this
    Schedule C in 1992, your ability to deduct all losses
    may be limited. See the instructions for Form 8582,
    Passive Activity Loss Limitations.
|Schedule C
|Profit or Loss From Business

Schedule C is used to report a profit or loss from a
business or profession operated as a sole proprietorship.
A sole proprietor owns the business, acts as a self-employed
professional, or acts as an independent contractor.  A
separate Schedule C must be prepared for each business
and/or profession.

At the top of Schedule C, make certain to designate whether
the business income and expenses are for the (T)axpayer or (S)pouse.
Enter "T" for Taxpayer, "S" for Spouse.
                                          Schedule C, Line B
|Business Code

See Schedule C, Page 2 for the list of business codes.
                                          Schedule C, Line F(1)
|Cash Accounting

The cash method must be used unless account books were kept.
                                          Schedule C, Line F(2)
|Accrual Accounting

Under the accrual method of accounting, income is reported in
the year earned and expenses are deducted or capitalized when
they are incurred.
                                          Schedule C, Line F(3)

|Other Accounting

If "OTHER" method is marked, an explanation of the accounting
method must be attached to the tax return.
                                         Schedule C, Line 1a
|Gross Sales or Receipts

Gross receipts or sales from business also includes amounts
from as shown on 1099-MISC ("non-employee compensation"). Don't
include gains or losses on the sale of property used in a
business or profession, or dividends from stock held in the
ordinary course of business.
                                        Schedule C, Line 2
|Returns and Allowances

Enter such items as returned sales, rebates, and allowances from
the sales price.
                                       Schedule C, Line 4
|Cost of Goods Sold and/or Operations

Cost of Goods Sold: If engaged in a trade or business in which
the production, purchase, or sale of merchandise was an income-
producing factor, merchandise inventories must be taken into
account at the beginning and end of the tax year.

Cost of Operations: (Inventories Not an Income-Producing Factor).
                                       Schedule C, Line 6
|Other Income

Some examples of other income are: interest, dividends, scrap
sales, bad debts that were recovered, state gasoline or fuel
tax refunds, etc.
There is a loss amount entered on Schedule E, Line 27, Column(i)
and Column(f), "Some Is Not At Risk" is marked AND Form 6198 has
not been completed. If you have some amounts of your investment
that are not at risk and you have a loss for that activity, Form
6198 must be completed.
Lines 39 and 41 contain amounts and Form 4835 is not completed.
Form 4835 must be completed if there is an entry on Line 39 and
Line 41.
Schedule E, Line 27, Column(b) has something other than "P" or "S".
This Line can only have "P", "S", or be blank.
|Filing Status

   Enter: ~C 1 ~A for filing status SINGLE
   Enter: ~C 2 ~A for filing status MARRIED JOINT
   Enter: ~C 3 ~A for filing status MARRIED SEPARATE
   Enter: ~C 4 ~A for filing status HEAD of HOUSEHOLD
   Enter: ~C 5 ~A for filing status QUALIFYING WIDOWER
|Tax Planner

Use the *owner* Tax Planner to compare the tax results of
up to four alternative tax plans.  The Tax Planner has 4
pages available to prepare up to 4 Tax Plans. A summary of
the alternative plans is displayed at the top of each page
of the Tax Planner.
Line 7 is greater than zero and is not reported
on Schedule D, Line 14 OR Form 1040, Line 14.
Line 3 contains an amount, indicating Excludable Savings Bond
Interest.  If your tax return requires an amount on this
Line, you cannot file electronically.
|SCHEDULE A
|Important Notes

    If you itemize you can deduct part of your medical
    and dental expenses and unreimbursed employee business
    expenses and amounts you paid for certain taxes,
    interest, charitable contributions, and miscellaneous
    expenses.

    If your adjusted gross income exceeds $105,250
    ($52,625 if married filing separate), your Itemized
    Deductions may be limited. To access the worksheet
    which is used to compute the limitation, move your
    cursor to line 26 of Schedule A and press F5.
|Schedule A
|Itemized Deductions

This schedule is used to report ITEMIZED deductions which
include the following : Medical and Dental expenses, Taxes paid,
Interest paid, Charitable contributions, Casualty and theft
losses, Moving expenses, Job expenses and Miscellaneous
deductions.
                                          Schedule A, Line 1
|Medical and Dental Expenses

Certain unreimbursed medical and dental expenses incurred
may be deducted. But expenses incurred for an individual's
general well-being are generally not deductible. Amounts paid
for prescription medicines and drugs, insulin, doctors,
dentists, nurses, hospitals, transportation and lodging,
and other expenses such as hearing aid, dentures, eyeglasses
and medical insurance premiums in excess of 7.5% of Adjusted
Gross Income are allowed as itemized deductions.
                                         Schedule A, Line 5
|State and Local Income Tax

State and local taxes may be deducted as an itemized deduction.
Include state and local taxes that were withheld and estimated
payments made in the current tax year, including payments made for
a prior year. Also include any part of a prior year refund of
state or local income taxes that were credited to 1992
estimated state or local taxes.
                                         Schedule A, Line 6
|Real Estate Taxes

Deductible real estate taxes are any state, local, or foreign
taxes on real property levied for the general public welfare.
                                        Schedule A, Line 7
|Other Taxes

Other deductible taxes are: personal property tax paid on
autos, etc., and foreign income taxes (for which no credit
has been taken). If *you_Low* had any deductible tax not listed
on Schedule A, lines 5 or 6, list the kind of tax and the amount
on Schedule A, line 7.
                                        Schedule A, Line 9a
|Home Mortgage Interest

Home mortgage interest paid to financial institutions is generally
deductible. If an individual and at least one other person (other
than a spouse if filing a joint return) were liable for and paid
interest on the mortgage, and the other person received the Form 1098,
attach a statement to the return showing the name and address of that
individual. Next to Line 9a, write "See Attached". Please refer to IRS
Publication 936 for any deduction limits.
                                        Schedule A, Line 10
|Deductible Points

Points are also called loan origination fees, maximum loan
charges, or premimum charges. The amount paid with funds
other than those obtained from the lender may be deducted
in the year of payment if the loan is used to buy or improve
a main home and is secured by that home. For more details,
please refer to IRS Publication 545.
                                       Schedule A, Line 11
|Investment Interest

Investment interest is interest paid on money borrowed that
is allocable to property held for investment.  It does not
include any interest allocable to a passive activity. Complete
and attach Form 4952.  See IRS instructions for more details.
                                       Schedule A, Line 13
|Cash Contributions

Generally, contributions of money or property to qualified
organizations may be deducted. Please refer to IRS instructions
for further detail.
                                       Schedule A, Line 14
|Noncash Charitable Contributions

If items such as clothing or furniture were donated, deduct
their fair market value at the time they were given.  If the
amount of the deduction is more than $500, complete and
attach Form 8283.
                                       Schedule A, Line 15
|Carryover of Contributions

If a contribution carryover is claimed, a statement must be
attached showing the contribution year or years, and the excess
amount carried over for each year.
                                       Schedule A, Line 17
|Casualty and Theft

A casualty is the damage, destruction, or loss of property
resulting from an identifiable event that is sudden, unexpected
or unusual.

To report casualty or theft losses of property that is not
trade or business, income-producing, or rent or royalty property,
complete & attach Form 4684. See IRS instructions for details on
losses that may or may not be deducted.
                                      Schedule A, Line 18
|Moving Expenses

This deduction can be taken if the move related to the new
job or business was at least 35 miles farther from the old home
than the old home was from the old workplace. If there was no
former workplace, the new workplace must be at least 35 miles
from the old home. Complete and attach Form 3903.
                                     Schedule A, Line 19
|Unreimbursed Employee Expenses

Job expenses paid for which there was no reimbursement are
deductible as unreimbursed employee business expenses. In some
cases a Form 2106 must be filled out. Please refer to the IRS
instructions for further guidance.
                                    Schedule A, Line 20
|Misc Expense-Amounts Paid to Produce/Collect Taxable Income

Use this Line for amounts you paid to produce or collect taxable
income, manage or protect property held for earning income, and
for tax preparation fees.
                                    Schedule A, Line 20
|Oth Misc Exp-Amounts Paid to Produce/Collect Taxable Income

Other miscellaneous expenses subject to the 2% AGI limit are
expenses necessary in the production and collection of income.
                                    Schedule A, Line 25
|Other Miscellaneous Expenses Not Subject to 2%

Other miscellaneous expenses are allowed as an itemized
deduction and are not subject to the 2% AGI limit.
These expenses include: gambling losses to the extent of
gambling winnings, Federal estate tax on income in respect
of a decedent, amortizable bond premimum on bonds aquired
before Oct. 23, 1986, deduction for repayment of substantial
amounts under a claim of right, unrecovered investment in
pension, impairment-related work expenses of a handicapped
person.
If the city is APO or FPO then the state must equal "AA",
"AE", or "AP" and the zip code must be within range.

      City            State             Zip Code
   APO or FPO          AA               340nn
   APO or FPO          AE               090nn-098
   APO or FPO          AP               962nn-966
The zip code entered in taxpayer address is not a valid zip code
or not in the appropriate range for the state entered.
The following state abbreviations are not allowed for electronic
filers with filing status: Married filing separate:

            AZ  LA  TX  CA  NV  WA  ID  NM  WI

If you live in one of these states and your filing status is
married filing separate, this return should be filed by mail.
Beginning and ending year information on Form 1040 contains
entries. If you are a calendar year taxpayer, do not enter
ANY information here. Fiscal year filers may not file electronically.
Beginning and ending year information is entered on Form 1040.
If you are a calendar year taxpayer, do not enter ANY information
here. If you qualify as a fiscal year taxpayer, entries here are correct.
Either the Taxpayer's or Spouse's first name is missing. You must
enter a Taxpayer's first name and (if married filing joint) a Spouse's
first name.
Taxpayer's SSN is missing or is not a valid social security number.
SSN is not valid if it is in the range from 650-00-0000 to
699-99-9999, OR equal to or greater than 729-00-0000.
Filing status #2 is marked and Spouse's social security number
is not entered.  Enter Spouse's SSN in Basic Information.  If
Spouse does not have a social security number, the "APPLIED" or
"NRA" Box must be marked in Basic Information.
Filing status #3 is marked and Spouse's social security number
is not entered.  Enter Spouse's SSN in Basic Information.
If the Spouse does not have a social security number, the
"APPLIED" or "NRA" Box must be marked in Basic Information.
Spouse's SSN is not a valid social security number. SSN
is not valid if it is in the range from 650-00-0000 to
699-99-9999, OR equal to or greater than 729-00-0000.
The address in Basic Information must be filled out completely.
Filing Status #3 is marked and Spouse's name is not entered.
Enter your Spouse's name in Basic Information or directly on
Line 3 of Form 1040.
Filing Status #4 is marked and no child name is entered on Line 4
OR a dependent is not listed on Line 6c.
Filing status #5 is marked and Year Spouse Died (Line 5) is not
equal to "90" or "91".
Line 5 contains a year, and the filing status is not Qualifying
Widow(er).  A year should only be entered on this Line when filing
status is Qualifying Widow(er) for the two years following the death
of the spouse.
Filing Status is equal to Married Filing Jointly or Married
Filing Separate and the Exempt Spouse Box, Line 6b, is not
checked.
The total number of Boxes checked, Lines 6a and 6b, may not be
greater than two.
The number of boxes checked is greater than one (1) on Lines
6a and 6b.  For filing status Single, Head of Household
(unless the NRA box in Basic Information is marked) or
Qualifying Widow(er), a personal exemption for a spouse may
not be taken.
Both Boxes on Lines 6a and 6b are not marked. You have marked
filing status Head of Household and the NRA Box in Basic
Information. You are entitled to an exemption for a Non-Resident
Alien Spouse.
*Macro*1
Both the first and last names must be entered for a dependent.
*Macro*1
Dependent information is entered and a Dependent SSN is not
entered OR Under Age 1 is not marked.
*Macro*1
Dependent information is entered on this Line and Dependent
Relationship is not entered.
*Macro*1
Dependent information is entered on this Line and Dependent
Months in Home is not entered.  If dependent did not live
in the home, enter 00 for Months in Home.
*Macro*1
Dependent information is entered on this Line and none of the
Boxes: Live With, Not Live, or Oth Dep are marked.  You must
mark one of these Boxes.
Dependent SSN on Form 1040, Line 6c is not in the range of either
001010000 to 649999999, or 700000000 to 728999999.
*Macro*1
Dependent SSN on Line 6c is not in the range of either 001010000
to 649999999, or 700000000 to 728999999.
Only a Social Security number consisting of 9 numbers or one
of the following may be entered for a Dependent's SSN:

DECEDENT, APPLIED, F4029, AMISH, MENNONITE, OR SSA205(C).
*Macro*1
Only a Social Security number consisting of 9 numbers or one
of the following may be entered for a Dependent's SSN:

DECEDENT, APPLIED, F4029, AMISH, MENNONITE, OR SSA205(C).
Only one of the following may be entered for Dependent Relationship:

CHILD, FOSTERCHILD, GRANDCHILD, GRANDPARENT, PARENT, BROTHER,
SISTER, AUNT, UNCLE, NEPHEW, NIECE, NONE, SON, DAUGHTER or OTHER

For ADOPTED CHILD or STEPCHILD enter "CHILD".  For FOSTER CHILD
enter "FOSTERCHILD".
*Macro*1
Only one of the following may be entered for Dependent Relationship:

CHILD, FOSTERCHILD, GRANDCHILD, GRANDPARENT, PARENT, BROTHER,
SISTER, AUNT, UNCLE, NEPHEW, NIECE, NONE, SON, DAUGHTER or OTHER

For ADOPTED CHILD or STEPCHILD enter "CHILD".  For FOSTER CHILD
enter "FOSTERCHILD".
Number of months in the home for a dependent may only be a number
within the range of 00 to 12 or "F" for Foreign (dependents who
lived in Canada or Mexico) if filing Electronically.  If not
filing electronically, you may also choose 'B' for born or 'D'
for deceased.
*Macro*1
Number of months in the home for a dependent may only be a number
within the range of 00 to 12 or "F" for Foreign (dependents who
lived in Canada or Mexico) if filing Electronically.  If not
filing electronically, you may also choose 'B' for born or 'D'
for deceased.
Dependent SSN cannot match the Taxpayer SSN or the Spouse SSN.
*Macro*1
Dependent SSN cannot match the Taxpayer SSN or the Spouse SSN.
You have indicated that a child did not live with you due to
divorce or separation on Line 6c.  One of the following boxes
MUST also be marked: Form 1040 or Form 1040A, Line 6d;
Form 8453, Paper Document indicator; Form 8332, Exemption for
Non-Custodial Parent; Form 2120, Multiple Support Agreement.
Filing Status #5 is marked and a dependent child is not entered
on Line 6c. A dependent child is required to qualify you for this
filing status.
Line 6c, Number of Children Not Living With You Due to Divorce
or Separation, is greater than zero, and the Relationship
literal is other than CHILD, DAUGHTER, GRANDCHILD, or SON, or
the corresponding number of months is other than zero (00).
Line 6e is greater than zero and Line 33b is marked indicating
the Taxpayer can be claimed by someone on another tax return.  When
the Box on Line 33b is marked, Line 6e should not be greater than zero.
Line 6e does not equal the total of the following:  Boxes 6a, 6b, and
6c (number of children who lived with you, number of children not living
with you, number of other dependents listed).
The first description entry for Line 7 contains something other than
"FB".  This field must have the entry FB or be blank.
The second description entry for Line 7 contains something other than
"SCHSHIP".  This field must have the entry SCHSHIP or be blank.
The third description entry for Line 7 contains something other than
"DCB".  This field must have the entry DCB or be blank.
Line 8a does not match the amount on Line 4, Schedule B, or Schedule B
is not completed.
Line 9 does not match the amount on Line 10, Schedule B, or Schedule B
is not completed.
Line 12 does not match Schedule C, Line 31, or Schedule C is
not completed.
Line 13 does not match Schedule D, Line 19, or Line 20
(if a loss), or Schedule D is not completed.
Capital Gain Distributions cannot be a negative amount.
The same amount has been entered on Lines 17a and 17b, Pension
and Annuity Distributions.  The amounts on Lines 17a and 17b
may not be equal. If your distribution is fully taxable, then
an entry is made on Line 17b only.
The same amount has been entered on Lines 16a and 16b, IRA
Distributions.  The amounts on Lines 16a and 16b may not be
equal. If your distribution is fully taxable, then an entry
is made on Line 16b only.
Line 18 does not match Line 26 or Line 40, Schedule E, or
Schedule E is not completed.
Line 20 description is not blank and contains something
other than the word "REPAYMENT".  Line 20 should contain the
word REPAYMENT only when Line 20b is greater than zero.
The one character space on Line 21b, should contain a D or
be blank.
There is an entry on Line 21b and Line 21a is blank.  If Line
21b has an entry, then Line 21a must also have an entry.
You entered an amount for other income on Line 22.  To avoid
IRS scrutiny of your tax return, you should describe the type of
income included on Line 22.  Avoid words like "other" or
"miscellaneous" when describing the type of income.
The description Line to the left of Line 27 may contain
only "DB" (for Defined Benefit) or be blank.
Line 29 is present and the recipient Social Security Number is
not present or is not in the range of either (001010000 to 649999999,
or 700000000 to 728999999), or is equal to
the Taxpayer's Social Security Number.
A recipient's SSN is entered on Line 29 and the amount of alimony
paid has not been entered.
The following are the only entries that may appear on Line 30a
if filing electronically:  "QPA", "REFORESTATION", "SUB-PAY TRA",
"JURY PAY", or "COMBAT PAY".
The description Line on Line 30a is not blank and contains a
description not normally used for this Line. The following are the
entries normally used on this Line:  "QPA", "REFORESTATION"
"SUB-PAY TRA",  or "JURY PAY".
Line 30 equals "JURY PAY" and Line 22 description does not
equal "JURY PAY".
Line 34 does not match Schedule A, Line 26 or Schedule A is not
completed.
The standard deduction amount on Line 34 indicates an additional
amount for age or blindness, Line 42 has an entry or Occupation
entered in Basic Information is "RETIRED", and one of the boxes on
Line 33a are not marked.  A box must be marked on Line 33a.
Line 33a must not be greater than four.
Line 33b is not marked, Schedule A is not completed, and
Line 34 does not have a valid standard deduction. A valid
standard deduction is $3,600 if filing status is Single,
$5,250 if filing status is Head of Household, $6,000 if
filing status is Married Filing Jointly or Qualifying
Widower, or $3,000 if Married Filing Separately. If any Box
on Line 33 is marked an additional deduction is available.
Please see the IRS instructions for further guidance.
The description on Line 34b is not equal to "IE" or blank.
If your Itemized Deductions are less than your Standard
Deduction, and you are itemizing anyway (for state purposes),
then this Line must contain "IE".
If Line 38c equals "X", then Schedule D, Line 29 must equal
Form 1040, Line 38.
Schedule D, Line 38c Box is marked. Form 1040, Line 13 and
Line 14, cannot both contain amounts.
Line 38c is marked, indicating that your tax has been calculated
on Form 8615.  When Form 8615 is included with a tax return, a
the tax return cannot be filed electronically.
Line 39a, Form 4970 box is marked or Line 39b, Form 4972 box
is marked or Line 39 contains an amount. Returns with Additional
Taxes (Forms 4970 or 4972) may not be electronically filed.
The description Line to the left of Line 41 or 42 may contain
only "AMT" (when credit is limited by Alternative Minimum Tax)
or be blank.
Line 41 does not match Line 16 of Form 2441, or Form 2441 is
not completed.
There is a negative amount on one or more of Lines 41 thru 46.
Tax Credit amounts cannot be less than zero.
Line 44c or 59a is greater than zero, indicating a credit on Forms
8801 or 2439.  This tax return cannot be filed electronically.
Line 44 contains a description and/or an amount.  Returns
with Other credits may not be electronically filed.
Exempt SE Tax Indicator, Line 47, must have the entry
"F4029" or "F4360" or blank.
Line 47 does not match Schedule SE, Line 15.
Line 49b, Form 8611, Box is marked and/or there is an amount
entered.  If your tax return requires Form 8611, this return
cannot be filed electronically.
Line 49b contains an amount. If you haven't already done so, you
should manually complete Form 8611, and attach it to your tax
return in proper form sequence. Form 8611 is not supported by
TAXPREP.
The description for Line 53a must be blank or contain only one
of the following:

"EPP", "S72P", "UTOT", or "S453C".
If Earned Income Credit, Line 56, is greater than zero then one
of the following must be true: one or more Forms W-2 are reported;
one or more Forms 1099_R are reported with Distribution Code equal
to 3; one or more Schedules C are reported; Schedule E, Part/S-Corp
indicators must be "P"; one or more Schedules F are reported; or
Type of Other Income and Amount of Other Income on the Form 1040
is reported.
Line 56 is greater than zero and EIC eligibility equals "NO".
If the box on Line 56a is marked, there should not be an
amount on Line 56. Mark the box on Line 56a only if you are NOT
eligible for the Earned Income Credit.
Earned income Credit, Line 56, is claimed.  In order to claim
Earned Income Credit, your filing status must be one of the
following: Married Filing Joint, Head of Household or
Qualified Widow(er).
The Adjusted Gross Income on Line 56 is greater than $22,370.
EIC may not be claimed.  Your AGI should be less than or equal
to $22,370 in order to claim the Earned Income Credit.
Line 59c is greater than zero indicating Overpaid Windfall
Profit Tax.  An amount cannot be entered on Line 62a and the
description on Line 62 must be blank or this return may
not be filed electronically.  When an Overpaid Windfall Profit
Tax is required on this Line, this return should be filed
through the mail.
Line 61, (1040A Line 29), Amount Overpaid, is greater than zero and
Line 64, (1040A Line 32), Amount You Owe, is also greater than zero.
Both cannot be greater than zero.
Line 62, (1040A Line 30), plus Line 63, (1040A Line 31), plus Line 65,
(1040A Line 33), does not equal the amount on Line 61, (1040A Line 29).
This tax return has a balance due indicated on Line 64 (1040A
Line 32).  Electronically filing of balance due returns is not
supported by TAXPREP.
ES Penalty Indicator, Line 65, should have a value of A, B, C, or D
or be blank.
You must mark a Filing Status.
A first and last name must be entered for each dependent.
Make certain to enter the year *your_low* spouse died in the
space below.  If *your_low* spouse died in 1990 or 1991 and
*you_low* did not remarry in 1992, *you_low* may be able to
file as a Qualifying Widower. Please refer to IRS instructions
for further guidance.
To file as a Qualifying Widower, *your_low* spouse must have
died in 1990 or 1991, and *you_low* did NOT remarry in 1992.
Please refer to IRS instructions for further guidance.
Form 1040, Line 15 must have the entry "F4684" or be blank.
Line 30 has an amount and there is NO entry on the following Lines:

   Line 24a or 24b, IRA deduction
   Line 25, One-half of Self-employment tax
   Line 26, Self-employed insurance deduction
   Line 27, Keogh and Sep deduction
   Line 28, Penalty on early withdrawal
   Line 29, Alimony
   Line 30, Write-in Adjustment

You must have an entry on at least one Line (Lines 24 - 29) in
order to claim a Total Adjustments amount on Line 30.
Line 38e contains an amount, indicating Additional Tax
has been calculated using Form 8814. When Form 8814 is included
with a tax return, the tax return cannot be filed electronically.
A tax return with an entry on Line 39 cannot be filed electronically.
City has something other than 'APO' OR 'FPO', and state
is equal to one of the following: 'AA', 'AE', or 'AP'.
City MUST equal 'APO' or 'FPO' when the state is equal
to one of the states above.
Line 50 has something other than "RRTA".
Description for Line 53a must be blank or may contain only
one of the following:

"EPP", "S72P", "UTOT", or "S453C".
Line 59a, Form 2439 Box, is marked or there is an amount
entered, indicating a credit from Form 2439. If your tax return
requires an entry on this Line, you cannot electronically file.
Only enter information for Paid Preparer or Non-Paid
Preparer.  Both cannot be present.
If Preparer EIN or Preparer SSN are entered, then it must be
numerics and not equal to all nines or all zeroes.
Preparer EIN or SSN is missing. If any Preparer information is
entered, then either Preparer EIN OR Preparer SSN must be entered
and the Non-Paid Preparer box unmarked.
If your tax return requires an entry on any of the
following Lines, you cannot electronically file your
return using TAX PREP :

15, 42, 43, 44, 48, 49, 50, 51, 56, 59, 65.
When Line 8a or Line 8b has an entry, Line 8c must also
have an entry.
The SSN on Page 1 of this Schedule SE is not the SSN of the first
Taxpayer listed on Form 1040.  Page 1 is for the primary Taxpayer,
Page 2 is for the Spouse if filing status is married filing jointly.
The SSN on Page 2 of this Schedule SE is not equal to Spouse's SSN, or
the Applied Box is not marked for Spouse in Basic.  Page 2 of Schedule
SE is for the Spouse when filing status is married filing jointly.
|FORM 2441
|Important Notes

* Complete Line 1 (all columns) for each person or organization
  who provided care.
* Enter the number of qualifying persons cared for on Line 3.
* Enter the total qualified expenses on Line 4.
|Form 2441
|Credit for Child & Dependent Care Expenses

Form 2441 is used to claim a credit for child and dependent care
expenses. The credit may be taken if the taxpayer paid someone to
care for a child or other qualifying person so that the taxpayer
could work or look for work. The qualifying person must be under
the age of 13 (except for a disabled spouse or dependent).
Other rules can apply to children of divorced or separated parents;
see the IRS instructions for Form 2441.
                                               Form 2441, Line 1
|Persons or Organizations Name Who Provided The Care

Complete Columns (a) through (d) for each person or organization
that provided the care.

Enter the care provider's name and address. If the Taxpayer was
covered by an employers's dependent care plan and the employer
furnished the care (either at taxpayer's workplace or by hiring
a care provider), see IRS instructions.
                                              Form 2441, Line 1a
|Providers ID Number

If the care provider is an individual, enter his or her social
security number (SSN). For other than an individual, enter the
care provider's Employer Identification Number (EIN). If the care
provider is a tax-exempt organization, enter "Tax Exempt".
                                              Form 2441, Line 1d
|Amount of Child Care Paid By Taxpayer

Enter the total amount actually paid in 1992 to the care provider.
Also include amounts the employer paid on the Taxpayer's behalf to a
third party. It does not matter when the expenses were incurred.
Do not reduce this amount by any reimbursement received.
                                              Form 2441, Line 3
|Qualifying Persons

See IRS instructions for qualifying persons.
                                             Form 2441, Lines 9/10
|Earned Income

The amount of qualified expenses may not be more than the
Taxpayer's earned income or, if married filing a joint
return, the smaller of the Taxpayer's earned income or
the Spouse's earned income. See IRS instructions regarding a
Spouse who was a full-time student or disabled.
                                             Form 2441, Line 15a
|Prior Year Expense

If the Taxpayer had qualified expenses for 1991 that were not paid
until 1992, he or she may be able to increase the amount of credit
that may be taken in 1992. Enter any 1991 expenses paid in 1992.
The 1991 expenses must be within 1991 limits.
                                             Form 2441, Line 15b
|Prior Year Adjusted Gross Income

Enter Adjusted Gross Income as shown on the 1991 Form 1040, Line 32
or 1991 Form 1040A, Line 16.
                                              Form 2441, Line 17
|Employer Provided Dependent Care Benefits

Enter the total amount of employer-provided dependent care
benefits received in 1992. This amount should be separately shown
on  Form(s) W-2 and labeled as "DCB". Do not include the amounts
that were reported as Wages in Box 10 of Form(s) W-2.
                                              Form 2441, Line 18
|Amount Forfeited

If an individual had a flexible spending account, any amount
included on Line 17 that was not received because the expense
was not incurred is considered forfeited. This forfeited amount
should be entered on Line 18. DO NOT include amounts expected
at a further date.
|Your EFile Disk is full !

Please insert a blank, formatted diskette.

|Continue (Y/N) ?
|Copy Aborted !!
|Copy complete!
You may copy as many tax returns to the
EFile Data Disk(s) as disk space allows.

Insert a blank newly formatted diskette
in Drive A. This will become your EFile
Data Disk to send to:
         TenKey Publishing, Inc.

Press the RETURN key to begin copying
to your EFile Data Disk in Drive A.
The Tax Return : *Macro*1
has been successfully copied to
your EFile Data Disk in Drive A.
Returns may be mailed
after January 15.

Insert the following into
your TenKey Disk Mailer:

1) EFile Data Disk(s)
2) Form(s) 8453 & attachments
3) Check for $15.00 to TenKey

TenKey is an IRS approved
Electronic Transmitter.
Send Disk   TenKey Publishing, Inc.
Mailer To:  7650 Municipal Drive
            Orlando, FL  32819

|~C PRESS ANY KEY TO CONTINUE ~A
Note: After Disk Mailing, DO NOT mail your
PAPER tax return to the IRS. This will
result in a duplicate filing of your tax
return and may subject you to penalties.
|Efile Disk Mailing

To get your fast tax refund, you
will need to make a copy of your
data diskette and mail it to
*owner*.
This Return has not been validated. Please be
sure that the return set-up EFile box is marked.
Then, go to the FORMS Menu to review your return.
You will be asked to validate your return upon
exiting the FORMS Menu. Press "Y" for YES!
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return rejection by the IRS. Please review your
return and validate again.

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To electronically file your tax return by disk, your EFile
tax return data will be copied to a diskette and you will
then mail the diskette to TenKey Publishing. TenKey will
then transmit your return to the IRS computers.
|Change Colors

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change screen colors as desired.  You must
exit and re-enter the *owner* package to display
the new colors.
                 Change Settings

*owner* allows you to turn the following certain features
ON or OFF.

       *  Automatic Calculation
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       *  Print Zeroes
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|Calculator Operators
|════════════════════
~C + ~A : Add                     ~C X ~A : Clear Entry
~C - ~A : Subtract                ~C C ~A : Clear All
~C * ~A : Multiply                ~C G ~A : Get Field Value
~C / ~A : Divide                  ~C P ~A : Put Field Value
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You cannot OVERRIDE the result of the supporting schedule
for this line.  You may change this number by ZOOMING to the
schedule with the ~C F5 ~A ZOOM key.  If you wish to delete
the supporting schedule, press the ~C F7 ~A CLEAR key while
you are in the schedule.
There are no more supporting schedules left.  If you have
created supporting schedules that are not needed, you may
access those schedules, then clear the information with the
~C F7 ~A CLEAR key.
You cannot enter information into this field because there
is a supporting schedule attached to it.  Press ~C F5 ~A ZOOM
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schedule, press the ~C F7 ~A CLEAR key while in the schedule.
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comes from another form or schedule.  You may access that
form or schedule by pressing the ~C F5 ~A ZOOM key. If you
wish to override this entry, press the ~C F6 ~A OVERRIDE key,
then enter the override value.
This line is automatically calculated.  If you
wish to change the result, press the ~C F6 ~A OVERRIDE key,
then enter the override value.
You cannot ZOOM to a supporting form, schedule,
or detail from this line.
There are no more pages in that direction.
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due to insufficient space on the current screen.
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You have more than *Max* returns in your data
path. Only *Max* returns will be displayed in the
tax return list. Back-up completed tax returns and
then delete these returns.
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disk in order to perform this operation.
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may be full, or it may have bad sectors.  You may
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The return you selected is not in your current data path.
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data path through DOS.  Or, *owner* was not able to save
the return the last time it was accessed. This could happen
if you turn off (or reboot) your computer without first
exiting out of the *owner* program.

|Do you wish to rebuild your returns directory listing ?
You have entered an invalid social security number.
Please check the number and enter it again.
Please complete the information in the
Return Setup.  Make sure to enter a
Taxpayer SSN and a Taxpayer Last Name.
  You already have a return with this
  social security number. Please check the
  number and try again.
|Printer Type

Select the brand and model of your printer from this
menu. Based on the printer selected, *owner*
provides the printer control codes needed for the print
procedure. You do not need to edit the printer control codes.

If your printer is not listed in the menu, select a
printer type that closely resembles your printer.
Or, select "Other" and edit the printer codes from
the Printer Settings menu. Consult your printer
manual for the appropriate codes to use.
|Output To Printer/Disk

Designate whether to output directly to a printer
or to a disk file for later printing. To print the
contents of a disk file, you must exit out
of the *owner* program.  Use either the DOS
Copy or Print command to print the disk file.
|Begin Printing

This prompt will output your tax information
either to a printer or disk file as selected in
the Output to Printer/Disk prompt. If you chose
to send the output to the printer, make certain
that your printer is "on-line".  Press the RETURN
key to start the print process.
|Printer Error !

*owner* cannot find your printer. Make sure it
is plugged in to both the computer and to
the electric company, and that it is turned
on, has paper, and is on-line.

|Try Again ?
The following laser printers DO NOT support the use
of graphic characters:

               HP LaserJet (Series I)
               Canon LBP 8II
               Canon LBP 8III

If your printer is one of the above, DO NOT turn the
Graphics Printing option to ON.
|Important Notes

When loading selected forms for the first time,
a window with important notes about the form will
be displayed. If you wish to bypass the "Important
Notes" use this option to turn "Important Notes "OFF".
|Access Restricted Fields

*owner* does not allow access to some calculated
fields. If you would like to access all the fields in
a form, set this option to ON.
|Automatic Calculation

This option determines when the program performs the
calculations for the forms and schedules. IF the AUTO
CALC is turned ON, *owner* automatically performs
calculations in the background, providing instant
screen updates of the form computations. If you do not
want the automatic calculations to interfere with the
data entry process, turn the AUTO CALC setting to OFF.
|Print ZEROES

*owner* normally prints zeroes on line numbers that do not
have an entry.  If you do not wish to print zeroes, set the
PRINT ZEROES option to OFF.
This feature is not installed in this version.
|This feature is not installed in this version.
|Disk Error !

*owner* has a problem with your disk drive.
Make sure that:

     ° The disk is in the drive.
     ° It is not write-protected.
     ° The disk drive door is closed.
Please select a return from the RETURNS menu.
There are no help index items available.
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|The PRINT FORM function is not available for this form.
|SETUP MENU

Use the SETUP menu to enter a variety of functions,
from changing screen colors to accessing restricted
fields. Those functions are provided under the SETUP
menu to permit you to control the operation of your
tax program.
*owner* could not find the subdirectory that
you specified. Please check your spelling and
try again.
|Print Method

Select your print method: Laser Printing or
Dot-Matrix & Substitute.

An IBM or Epson graphics compatible printer
is required to print the dot matrix graphics form
for Forms 1040 and 8453.
|EFILE MENU

With the built-in electronic filing module, you can
prepare tax returns and electronically file tax
returns through TenKey Publishing.
|ToolBox

In the ToolBox menu, you will find the Tax Planner which
can be used to compare up to 4 alternative tax plans.

For information on *owner*, select "*owner* Info" from the
ToolBox menu.
To exit out of *owner*, press the ~C ESC ~A key from
the main menu or, go to the Quit menu and select:

|Quit *owner*
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COMPLETE, TRANSMITTED, or ACCEPTED.  You will not be able to
modify the tax return information if the return is marked with
one of the above statuses.  If you need to enter updated or
new information into the tax return, go back to the RETURNS menu
and change the return's status to IN PROCESS.
|Ready to print the Interview Summary . . .
This function can be used on files with
a status of In Process or Validated Only.
You may use F8 in this menu to change the
status of this file.
This return may contain errors that will cause it
to reject when electronically filed!

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Status changed to *MACRO*3 for return : *MACRO*1
*MACRO*2
Change status for *MACRO*1
Any change to the data in this return will
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and the data file that the IRS has on record.
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of this file back to In Process before any
changes are made.
|Tax Planner

Use the *owner* Tax Planner to compare the tax results of
up to four alternative tax plans.
|TAX PREP

         Tax software developed by: TenKey Publishing, Inc.
                                    7650 Municipal Drive
                                    Orlando, FL 32819
                    Laser Forms by: Center Piece Software

|Telephone Numbers

   To order Laser print option   407-351-0966  (FAX) 407-351-3525

   Technical Support             407-351-3349  (FAX) 407-351-3525

|Copyright (c) 1992, 1993, TenKey Publishing, Inc.
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The return may now be electronically filed. To transmit
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|Validation Error Report
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    + : The value comes from a calculation
    # : You have decided to OVERRIDE one of
        the above with F6.
The hex number you entered is not valid.
*owner* could not find the laser form file, TAXLASER.*MACRO*1
Are you sure you copied the *owner* laser disk files to
your program subdirectory?

*owner* cannot laser print your return without this file.
|Printing Aborted !!
|Finished Printing !!
|There is an engine problem!
|*macro*1
|*macro*2
|*macro*3
|*macro*1

|*macro*2

|*macro*3
Enter the number of copies
you wish to print.



RETURN=Continue * ESC=Exit
|Ready to print *macro*1

|The output will be : *macro*2

|*macro*3
Please enter a positive
number for that entry.
To print dot matrix forms (Graphics 1040 & 8453), you
must select the proper PRINTER TYPE.
|Printer Error!

*owner* can't find your printer. Make sure it
is plugged in to both the computer and to
the electric company, and that it is turned
on, has paper, and is on-line.

|Try Again ?
|Your data disk is full !

|Job not done !
|Now printing
*owner* cannot find your data path/drive.  If your data path/drive
is set to A: or B:, make certain that you have a disk on the drive
or the drive door is closed.  If your data path/drive is on your
hard disk, make certain that the subdirectory designated as your
data drive still exists.
You are about to PERMANENTLY ERASE this return!

      Press ~C Y ~A to delete it; or
            ~C N ~A if you changed your mind
|There are no returns marked to delete.
You are about to PERMANENTLY ERASE
                 ALL MARKED RETURNS!

     Press ~C Y ~A to delete them; or
           ~C N ~A if you changed your mind
   There is already a file with this name.
*owner* could not delete your return.
You have less than *MACRO*1 on your data drive.
If your return becomes bigger than this,
you may experience data loss.  Press any key
to exit.
*owner* could not create a new return.
Your disk may be full or out of file handlers.
Do you wish to continue with the transfer ?
You may have only *max* returns in one directory.
However, you may copy the *owner* program files to
as many other subdirectories as you wish.
There are no returns found in your current data path.
If you wish to create a new return, press ~C F3 ~A.
If you wish to load returns from another data path,
press ~C F10 ~A.
RETURN  Select the return highlighted by the cursor.

   F3   Create a NEW RETURN           F9  EDIT information entered
                                          in the Return Setup.
   F4   DELETE all marked returns.
        Or, if no returns are
        marked, DELETE the return
        highlighted by the cursor.

|ESC = Exit RETURNS menu
|TYPE: P = Paper Return E = EFile Return
The data file for this return is not in your
current data path. You must have moved or deleted
the file through DOS. Do you wish to delete this
return from the menu list ?
There are no returns to restore on this path.
The return you selected is not compatible
with this version of *owner*.
The return you selected must be transferred
to this version using the transfer program
provided with this package.
|How To Use *owner*
|══════════════════════════════════════════════════════════════════
     Step 1 - Select a tax RETURN
     Step 2 - Answer questions in TAXFOLIO Interview (optional)
     Step 3 - Enter information into FORMS & schedules
     Step 4 - PRINT the tax return
     Step 5 - Electronically FILE tax returns (optional)

  ~C F1 ~A - Get HELP            ~C F6 ~A  - OVERRIDE a calculation
  ~C F2 ~A - Print Form          ~C F7 ~A  - CLEAR the input screen
  ~C F3 ~A - Go to PREVIOUS page
  ~C F4 ~A - Go to NEXT page     ~C F9 ~A  - Use the CALCULATOR
  ~C F5 ~A - *zoom* a form or    ~C F10 ~A  - See the TAX SUMMARY
             schedule

  ESC - To quit, exit, or return to the previous input screen
  SPACE BAR - Toggle a box on and off or cycle through choices
  / - Quick exit to main menu
|~C *** IMPORTANT REMINDER *** ~A

Back-up your data files on a regular basis.
Doing so, will prevent data loss due to unexpected
occurences of power failure, disk damage, or other
unfortunate circumstances.

|┌───────────────────┐
|│*Macro*1│
|└───────────────────┘
|RETURNS MENU

*owner* has an extensive built-in Tax Return Manager
that is accessed from this menu. The Return Manager
is designed to help you Create, Select, Delete,
tax returns.

You can prepare an unlimited number of tax returns
with *owner*. However, no more than *max* returns
may be kept on disk at one time.
|FORMS MENU

Use the FORMS menu to enter tax information into
input screens for federal forms and schedules in
the same manner as entering tax information
on actual tax forms. You must first select a tax return
to work on under the RETURNS menu.
|PRINT MENU

Tax Returns are printed via this menu. You may
output data directly to a dot-matrix or laser
printer or to a disk file.
Your computer does not have enough available memory for
*owner* to operate.  You may want to unload any
memory resident programs that are present.
|Sorry, this function is not available!
                General Error !

*owner* has a problem with your computer, but
cannot determine the cause of the error.
|TaxFolio

In the TAXFOLIO menu, you will find the Interview
and Basic Information which you can use to
help you get started on your tax return.
|TaxFolio Interview

Based on responses to the INTERVIEW questions,
the forms, schedules, and/or worksheets that apply to the tax
return will be marked with an asterisk (*) in the FORMS menu.
DO NOT rely entirely on the Interview when analyzing your tax
situation.  It is best to refer to the IRS instructions to ensure
that you have prepared a complete tax return.
|Basic Information

The first step in completing your tax return is to complete
the Basic Information screen.  Data entered in Basic Information
will be transferred to and/or used in the other tax forms, schedules,
and worksheets included in the tax return.
|Ready to print sender information!

|Be sure that your printer is attached and is on-line!
|Disk Transmissions

You can electronically file your tax return by
DISK. Use this prompt under the EFile Menu
to file by 5.25" or 3.5" DISK.
|Sender Information

You must complete this form to
Electronically File this tax return.
|EFile Data Disk Preparation

The EFile tax file created under the Disk Transmission
menu option can be sent on either 5.25" or 3.5"
diskettes. Place as many "EFile" files on the
disk as space allows. A Form 8453 must be prepared
for each tax return to be electronically filed.
You must enter the Sender's name, address,
& phone number & select a payment method in
Sender Information before your tax return
can be transmitted to TenKey Publishing.
If paying by credit card, you must enter a credit
card number, expiration date, and card holder
name in Sender Information before your tax return
can be transmitted to TenKey Publishing.
Be sure to attach your Sender Information Form to
FORM 8453 and mail it to TenKey Publishing.  If
paying by credit card, remember to sign and date
the form.
|Validate Current Return

IRS rules require that certain checks be performed on all
electronically filed returns before they can be submitted
for electronic filing.  ALL tax returns to be electronically
filed MUST be validated.
You must complete the Sender Information before validating the
current return.  After completing the Sender Information, proceed
to validate the current return.
|Alimony

Medical expenses paid for a spouse or former spouse may qualify
as alimony.  It could be of more benefit to take the expense as
an adjustment to income (deductible alimony) rather than as a
medical expense deduction.
|Child Care Credit

To claim the credit for child care expenses, the name, address
and the tax identification number of the care provider must be
given.  However, if a taxpayer can show that "due diligence"
has been exercised in attempting to obtain the necessary information,
the credit may be allowed. Form W-10 has been developed to assist
taxpayers in obtaining this information.
|Withholding Federal Tax

When federal tax is withheld from wages, it is considered as
paid evenly throughout the year.  If it becomes apparent during
the year that there may be an underpayment of income tax
liability, an individual may request more tax to be withheld.
|Foreign Tax Credit

In order to take the foreign tax credit, there must have been
income associated with the foreign tax paid, otherwise taking
the tax as a deduction may be more advantageous.
|Extension of Time to File

The IRS will grant an automatic four month extension of time to
file a tax return. This is not an extension of time to pay.
Any tax due must be paid by the normal due date of the
return.  To request an extension, Form 4868 must be filled out
and submitted to the IRS on or before the original due date of
the return.
|Gifts to Charity

If any charitable contributions were charged to a credit card,
they may be taken as a deduction in the year the charge was
made.
|Medical Expenses

If a physician prescribes certain exercise treatments to
alleviate a particular physical condition, fees paid to a
health club may be deductible as a medical expense.  Also,
if a physician orders a change in climate to alleviate a
specific ailment, some of the travel expenses may be deducted.

NOTE:  The deduction is not allowed if an individual travels
       for general health reasons.

A medical expense deduction may be allowed for a swimming
pool or other capital improvements added to a home under the
direction of a physician.  Deductions of this type are limited
to the extent the cost exceeds the increase of value to the home.

EXAMPLE:  A physician says a person MUST exercise in a swimming
          pool each day, so one is built on the property.  The
          pool cost is $10,000 and increases the value of the
          home by $8,000.  The deductible portion of the swimming
          pool cost would be $2,000.

If medical expenses always seem to be just under the 7 1/2 % of
AGI floor, it may make sense to pay the orthodontist, dentist,
doctor, or other health care professional in a lump sum rather
than pay the bill over a period of time.
|Miscellaneous Expenses

There may be miscellaneous expenses subject to the 2% limit that
could be allocated to other forms on a tax return.  For example,
the tax preparation fee may include the preparation of forms for
a business or a rental property.  In that situation, it is possible
to allocate the expense on the applicable forms such as Schedule C,
E or F, and Schedule A, avoiding the 2% limit on a portion of the
expense.
|Mortgage Interest

It may be possible to deduct the interest portion of a January
mortgage payment if it is paid by December 31. Late payment
fees are also deductible as interest in the year paid.
|Moving Expenses

If there are qualified moving expenses and a personal residence
was sold, these expenses may be included in the cost of selling
the home. Calculate the moving expense deduction both ways to see
which way will provide the most benefit. It may be beneficial to
split the moving expenses between the moving expense deduction
and the selling costs of the personal residence.
|State and Local Income Taxes

When deducting state and local income taxes, remember all
income taxes paid in 1992 may be deducted.  If payments were
made for back taxes (state and local), they may be included
as a deduction on a 1992 tax return.
|Deductible Points

It would be advisable to acquire a letter from the mortgage
lender describing what the points represent.  A loan discount
is an interest rate adjustment and is usually fully deductible.
Loan origination fees vary in their meaning between lenders.
|Business Use of Car

When deducting expenses for business use of a car, generally
either the "actual" expense method or the standard mileage rate
method may be used. It is important to keep detailed records of
automobile expenses so that the largest deduction available to
the taxpayer is reported.
|Commuting VS Business Mileage

The miles driven roundtrip from home to a work place are
commuting miles.  Commuting miles are nondeductible. Those
who have a qualified office in the home may deduct trips to
and from home as business mileage.
|Credits VS Deductions

A credit such as the Child Care Credit or Earned Income Credit
reduces the tax liability dollar for dollar. A deduction reduces
taxable income, which may result in a lower tax bracket.

A credit will save you $1.00 of tax, while the most savings a
deduction can offer is .31 cents, $1.00 x 31% (the highest tax
bracket).

General business credits extended through December 31, 1992 are
as follows: 1) jobs credit, 2) research credit, 3)energy (solar
and geothermal property) credit, and 4) low-income housing credit.
|Education Savings Bonds

A special exclusion for interest income from U. S. Series EE
savings bonds is available.  The requirements are: 1) the bonds
must be redeemed to pay qualified higher education expenses;
2) the bonds were purchased after December 31, 1989; 3) the
purchaser at the time of purchase was at least 24 years old.
This exclusion may be taken on the 1992 tax return by filing
Form 8815.
|Filing Married Joint VS Filing Married Separate

If a taxpayer and spouse both have income, it may be beneficial
to calculate taxes two ways.  First, calculate income taxes using
the filing status, "Married Filing Joint".  Second, recalculate the
income taxes using the filing status, "Married Filing Separate".
Choose the method that yields the highest tax savings.
|IRA Trustee Fees

If trustee fees are deducted from an IRA contribution, the
total deduction may be less than if the fees were paid separately.
Trustee fees billed and paid separately may be deductible as a
miscellaneous expense (subject to the 2% limit).  Trustee fees
deducted from an IRA contribution will be considered a part of
the contribution, thus limiting your deduction to $2,000.
|Filing Single VS Head of Household

Many individuals use the filing status Single when in fact they
qualify to use the Head of Household filing status.  A person
qualifies to use the Head of Household filing status even if an
unmarried child lives with the taxpayer but cannot be claimed
as a dependent. An unmarried child must live with the Taxpayer
over half the year, but does not have to be a dependent.

If a person is supporting a parent (who can be claimed as a
dependent), that individual may qualify for the Head of Household
filing status. A parent does not have to live with taxpayer.