Business Owner   Articles     Benefits and retirement plans       Benefit plans for small businesses       Disability income insurance for the self-employed       Group health insurance: a valued employee benefit       Group term life insurance       Health insurance for the self-employed       Key employee life and disability insurance       Life insurance for the self-employed       Offering group disability insurance       Retirement plans for small businesses       Split dollar insurance plans       Understanding individual 401(k) plans       What employers need to know about workers' compensation insurance     Starting a business       Advantages and disadvantages of self-employment       Choosing an entity for your business       Funding a business       Hiring your first employee       Qualifying for the home office deduction       Record keeping for your own business       Starting or buying a business       Tax planning for the self-employed     Transferring or selling a business       Funding a buy-sell agreement with disability insurance       Funding a buy-sell agreement with life insurance       Transferring your family business   Education Planning   Articles     529 plans       529 plans: The ins and outs of contributions and withdrawals       Choosing a state savings plan       Estate planning and 529 plans       Making changes to your 529 account       Opening a 529 account       The ABCs of 529 plans   Estate Planning   FAQs     Estate planning basics       How often do I need to review my estate plan?       Isn't estate planning only for the rich?       What makes up my taxable estate?   Government Benefits   FAQs     Social Security       Are my Social Security benefits subject to income tax?       Does my 16-year-old have to pay Social Security tax on her earnings?       How can I get an estimate of my Social Security benefits?       How do I get disability benefits from Social Security?       I'm getting remarried. How will this affect my Social Security benefits?       My husband and I are divorcing after 30 years of marriage. Will I still be able to receive Social Security retirement benefits based on his earnings record after our divorce?       Should I retire now at age 62 and collect Social Security benefits, or should I wait until age 65?       What happens if I start collecting Social Security after age 65?       What is SSI?       When do I have to apply for a Social Security number for my newborn?       When I retire, how much will I receive from Social Security?       Will my children receive money from Social Security when I die?   Retirement Planning   FAQs     IRAs       Can I avoid the 10 percent penalty tax for early withdrawals from a traditional IRA?       Can I contribute to a Roth IRA?       Can I roll a retirement plan distribution into an IRA?       Can I set up a traditional IRA?       Can I shift my traditional funds to a Roth IRA?       Can I still have a traditional IRA if I contribute to my 401(k) plan at work?       Can I take money from my IRA without any penalty?       I need money--can I take funds from my IRA?       It's January, and I forgot to contribute to my IRA. Is it too late?       Should I invest in a Roth IRA or a traditional IRA?       Should I withdraw money from my IRA to pay for my child's college tuition?       What are my options if I inherit an IRA or employer-sponsored plan?       What are required minimum distributions and how are they calculated?       What are the rules for IRA contributions?       What's a premature IRA distribution, and what happens if I make one?   Tax Planning   Articles     General tax planning       Am I having enough withheld?       Choosing an income tax filing status       Help! I can't pay my tax bill       Income tax planning and 529 plans       Surviving an audit       Tax benefits of home ownership       Tax planning for income       Tax planning for the self-employed       Taxation of investments       Year-end tax planning   Decision Tools     General tax planning       Accelerating deductions/postponing Income       Accelerating income/postponing deductions       Federal individual income tax fundamentals   FAQs     General tax planning       Am I having enough tax withheld from my paycheck?       Are my Social Security benefits subject to income tax?       Are scholarships and grants subject to federal income tax?       Do I have to file a federal income tax return?       Do I have to pay U.S. taxes when I work abroad?       How did the Jobs and Growth Tax Relief Reconciliation Act of 2003 change capital gains tax rates?       I don't have the cash to pay my taxes. What can I do?       I have investment property. What does basis mean, and how do I determine the basis of my property?       I received a state tax refund last year. Must I include that amount as income on my federal return this year?       My spouse passed away this year. When I file my taxes, what filing status should I claim?       What is my tax bracket?       What is the alternative minimum tax?       What is the basis of property received as a gift?       What is the kiddie tax?       What penalties and interest will I be charged for paying and filing my federal income taxes late?       What's the difference between an "injured spouse" and an "innocent spouse"?       Will I have to pay tax on my investment income?