Businesses that want to adopt a SIMPLE retirement plan for 2014 generally have until October 1 to do so.

Don't incorporate your business without first checking the long-range tax and nontax considerations. Call us for details.

If you hold a capital asset for more than one year, your gain or loss is long-term. If held for one year or less, it is short-term.

Almost everything you own and use for personal or investment purposes is a capital asset and taxable if sold at a gain.

You can't deduct job hunting expenses if you are looking for your first job or for a job in a different line of work.

If you moved this summer, be sure to update your address with the IRS. Use Form 8822 "Change of Address."