"The hardest thing in the world to understand is the income tax."

-Albert Einstein

All the answers to these questions are intended to be general guidelines and should not be taken as specific tax advice.

1. Where is my refund?

The Internal Revenue Service and Pennsylvania Department of Revenue typically take four to six weeks to process a tax return and issue a refund.

You can log on to the Internal Revenue Service's website and check the status of your refund at:

www.irs.gov

Or you can log onto the Pennsylvania Department of Revenue's website at:

www.revenue.state.pa.us

2. Does my child need to file?

The answer to this question can be very specific to a certain child's situation, but a good guideline is the following:

If you are claiming your child and your child has earned income of less than the standard deduction ($4,850 for 2004 and $5,000 for 2005 (projected)), your child does not need to file. If your child has unearned income (dividend and interest income) of over $800, your child needs to file.

It is advisable for you to ask us if your child needs to file. We will look at your child's specific situation and determine if they should file.

3. How much can I put into my IRA this year?

The maximum contribution amount for Traditional and Roth IRA's is as follows:

2002 to 2004 = $3,000

2005 to 2007 = $4,000

2008 = $5,000