• Children and education credits came into effect for 1998. They include a child tax credit of $400 per child under 17, and a "Hope" credit for up to $1,500 per child for the first two years of college.  Also, there's a Lifetime Learning Credit of up to $5,000 per family on tuition and fees and deductible interest on qualified education loans. Families also can make contributions of $500 per child to an education IRA.
• Home office rules have liberalized for 1999. Under the 1998 Tax Act, a home office deduction is allowed, subject to the present-law "convenience of the employer" rule governing employees - if (take a deep breath, this is complex) a portion of a taxpayer's home is exclusively and regularly used to conduct administrative or management activities for a trade or business of the taxpayer, as long as the taxpayer does not conduct substantial administrative or management activities at any other fixed location of the trade or business.
• Sale of principal residence rules have changed. A single person may exclude $250,000 and married filers exclude $500,000 of gain on the sale of a principal residence every two years and at any age. The former rules for mandatory rollover and the $125,000 exclusion of gain if over age 55 were repealed.
• Social Security is the largest tax liability for 70 percent of individual taxpayers. The highest 35 years of indexed earnings are used to calculate retirement benefits. It takes 40 quarters of earnings (equivalent of 10 years) to qualify for benefits. In 1998, $700 of earnings equaled one quarter.
• Retirement benefits are available for a divorced spouse if the spouse was married to the worker for 10 years. Benefits are lost if remarriage occurs.
• Almost 20 percent of 44 million people receiving Social Security checks get survivor's benefits. For example, a deceased worker's family of four would receive $1,874 per month at a $30,000 averaged earnings pattern before the worker's death in 1997. Disability benefits are also available through Social Security.
• An Adoption Credit of $3,000 may be available for qualified adoption expenses. See the IRS Publication No. 968, Tax Benefits for Adoption (revised in January 1998).
• Employment taxes on household workers (housekeepers, maids, babysitters, etc.) are filed on Schedule H (1040).

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Starting with a small room, like the bath, gives you a quick start. An extra laundry load or two freshens the washable rugs and curtains. While you have the rugs out, a wet mop and one of those quick-shine products takes care of a vinyl floor. On another day, check if walls need to be washed. If so, do a wall every other day. The next time you have a chance, work on the hard-water buildup in the tub or shower. 

Whenever you have a few minutes (like when you're  waiting for the kids to get ready), sort the containers in the medicine cabinet. Safely discard outdated products and medications. Keep at it: One drawer a day, one shelf at a time, and before you know it - it's done. 

If you decide the bedroom is next, start with the dresser or a chest of drawers. Again, clean one drawer at a time. One week the mattress cover and extra winter bedding can go in the laundry. Don't forget to turn the mattress. 

Will the kitchen be next? Start with one drawer or shelf. Clean another one the next day and so on. You get the idea! And, be sure to pass on the technique to the kids. Cleaning one drawer or section of the room at a time is less daunting than, "I want your room cleaned by tomorrow." Try it! 

by Ella Mae Bard, Family and Consumer Sciences Agent for Ohio State University Extension, Knox County 

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As the sun is shining in the east windows of my old farmhouse this morning, I vividly see all the accumulation of dust and grime from winter. This makes me yearn for the time and enthusiasm to do spring cleaning. However, I don't have the time and I don't like to do it! My mother, who keeps a sterile household, doesn't think I am her child because my house has that "lived in" look. 

At any time of the year, if you look up at my 10-foot high ceilings, you are apt to find cob webs in the corners. In fact, as I looked up yesterday, I saw a spider spinning his web down from the ceiling. When my husband so aptly points out cobwebs in the corner, I always tell him that they must have come overnight! That floating spider just proved my point. 

I wear many titles throughout the year - wife, mother, grandmother, Extension agent, extra farm-hand, cook, purchasing agent, cleaning lady, etc. The list could go on and on. Of those titles, cleaning lady is not the highest on my list of priorities. When I sit down and prioritize these titles, the ones that go with family and work are much more important to me. When my granddaughter comes over unexpectedly and asks me to read to her, I don't say, "I'm sorry I can't because I'm busy cleaning." Instead, she crawls up on my lap and we sit and read a book together. 

Those moments will always be cherished by both of us. At that point in time, neither one of us cares whether the house is spotless. When time permits, it will get cleaned. 
 
by Bonnie Sutherly, Family and Consumer Sciences Agent for Ohio State University Extension, Champaign County 

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Choice, Not Chance is a marital enrichment publication of Ohio State University Extension. It is designed to be used as a self-study course for individuals and couples who are interested in personal development and who want to enrich their marital relationships. 

The 43-page bulletin emphasizes six factors that are needed to build a strong marriage: trust, commitment, skills, caring, reciprocity and effort. (See LifeTime Tip below for some details.) The bulletin (No. 832)  is available from Ohio State University Extension for $1.30. Also available are two leader's guides to help professionals run Choice, Not Chance programs. Leader's Guide: An Introductory Program (832-A) is designed for "one-shot" programs on marital enrichment to introduce the concepts and program materials. Participants may then purchase the above bulletin for home-study. This guide costs $2.25. Leader's Guide: Extended Program (832-B), is designed for a series of in-depth programs. It combines self-study with group meetings. Teaching methods include short presentations, small group discussions and group activities. It costs $3.25. 

All materials carry tax and/or shipping charges. In Ohio, contact your county office of Ohio State University Extension. Outside Ohio, fax requests to Publications Distribution, (614) 292-2270, or e-mail requests to pubs@ postoffice.ag.ohio-state.edu. 

by Cindy Bond-Zielinski, Family and Consumer Sciences Agent for Ohio State University Extension, Carroll and Harrison counties 

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Skills. Marriage demands that both partners be skillful at understanding others, expressing their needs, listening to each other, managing conflict and having meaningful communication.  

Caring. Does caring mean the same to you as to your spouse? Caring means being supportive of each individual's growth and personal interests as well as caring for the relationship.  

Reciprocity. Do you follow the golden rule? Couples need to exchange positive comments with each other, and avoid experiences that may hurt their partner or have a detrimental effect on their relationship. 

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