This critically important reading for disabled individuals and their families considers the following topics in a straightforward, practical manner: -- the extent of deductions and other benefits possible for specialized technology when needed for education, work, recreation, and personal independence; -- costs that may be deducted by employers for training; -- technological modifications and other factors necessary for a handicapped person to work; -- accessing retirement funds without withdrawal penalties if funds are needed to defray the costs of disability; -- deductions by family members or others when a person with a disability has little or no income; -- how deductions for education can be handled.

This book provides simple self-help information in using the federal, state, and local tax systems to advantage. It will: -- help individuals/families become aware of tax relief for federal, state, and local taxes -- help people who are considering relocating to another state to be aware of the various tax rates and opportunities for tax relief -- help those who are considering relocating for retirement purposes -- help individuals to compare the taxation policies of their home states, and to use this information to encourage their state legislators to provide tax relief measures -- be an invaluable resource for accountants, attorneys, social workers, financial planners, and insurance professionals.

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)