* This Week's Tip: Learn about the new definition of a "Qualifying Child."
    The Working Family Tax Relief Act of 2004 created a standard uniform
    definition of a child, affecting key tax benefits involving children. A
    Qualifying Child must meet four new tests:

      -- Relationship Test - The child must be related to the taxpayer; a
         brother, sister, stepbrother or stepsister; or a descendant of any
         of the above (e.g., a grandchild, niece or nephew). "For example,
         children not related to the taxpayer who live with both the
         taxpayer and a parent will generally not qualify as a dependent for
         the taxpayer," notes Mark Steber, Vice President of Tax Resources
         for Jackson Hewitt Tax Service.

      -- Residency Test - The qualifying child must have the same primary
         home as the taxpayer for more than one half of the year.

      -- Age Test - In general, the child must be under age 19 or a full-
         time student under age 24.

      -- Support Test - The child must not provide more than one half of his
         or her own support.

It is important for taxpayers to understand the new child-related rules. Working with a trained, professional tax preparer can help taxpayers claiming a dependent learn about the tax implications and identify all of the credits and deductions to which they are entitled.

"Under the old rules, each tax benefit had its own definition of a child, a qualifying child and an eligible foster child," explains Steber. "Now, the term 'Qualifying Child' is no longer benefit-specific. Unlike prior years, the new rules have one definition for all five of the child-related benefits."

For more information on this, we encourage you to visit your local Jackson Hewitt Tax Service location or the Jackson Hewitt website at http://www.jacksonhewitt.com/ for information on filing status and other topics, such as: "What to Bring to Your Tax Preparation Session" and "The Top 50 Most Overlooked Deductions."