Introduction The ElderCare TaxPak98 (tm) contains a collection of useful forms, instructions and publications from the U.S. Internal Revenue Service for use in filing individual tax returns for the 1998 tax year. The documents may not be valid for any other tax years. The Taxpayer Help and Education tax topics are provided directly from the IRS. Important Liability Information The information presented in the ElderCare TaxPak98 (i.e., TaxPak98.zip) should not be construed as tax, investment, financial, accounting or legal advice. It is intended for educational purposes only. ElderCare Online does not process tax returns or provide advice or guidance with selecting, completing or filing such forms. All disclaimers and limitations to liability included on the ElderCare Online site at http://www.ec-online.net also apply to this informational document (i.e., _Read Me.doc). The forms, instructions, publications and tax topics included in this collection may not necessarily be all of the documents that you need for completing your tax return. Check with your legal or financial advisor to make sure that you file all of the appropriate forms. If a form is included in the TaxPak98, it does not mean that you must file that form. Software Requirements In order to open the zipped file (i.e., TaxPak97.zip), you must have access to WinZip software. WinZip is available for free on the Internet at http://www.zdnet.com. In order to open, view and print the tax forms, instructions and publications, you must have access to Adobe Acrobat Reader. Adobe Acrobat Reader is available for free from the company’s website at http://www.adobe.com. Both software programs are available from ElderCare Online’s Computer HelpZone? at http://www.ec-online.net/Assistants/helpzone.htm. Other Resources The Internal Revenue Service’s website at http://www.irs.ustreas.gov. Your legal or financial advisor will be able to help you in filling out the forms and collecting the necessary documentation. Ernst & Young’s Tax Guides are available through the ElderCare Bookstore on ElderCare Online? at http://www.ec-online.net. Index of Attachments FORMS f1040sr Credit for the Elderly or Disabled f1114 Tax Counseling for the Elderly f1310 Statement of Person Claiming Refund Due a Deceased Taxpayer f2120 Multiple Support Declaration f2848 Power of Attorney and Declaration of Representative f4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return f56 Notice Concerning Fiduciary Relationship f706 U.S. Estate (and Generation Skipping Transfer) Tax Return f706a U.S. Additional Estate Tax Return f8821 Tax Information Authorization f8853 Medical Savings Accounts and Long-Term Care Insurance Contracts fw10 Dependent Care Provider’s Identification and Certification INSTRUCTIONS i1040sr Credit for the Elderly or the Disabled i2848 Instructions for Form 2848 Power of Attorney and Declaration of Representative i706 Instructions for Form 706 U.S. Estate (and Generation Skipping Transfer) Tax Return i706a Instructions for Form 706a U.S. Additional Estate Tax Return i8853 Instructions for Form 8853 Medical Savings Accounts and Long-Term Care Insurance Contracts PUBLICATIONS p502 Medical and Dental Expenses p503 Child and Dependent Care Expenses p524 Credit for the Elderly and Disabled p525 Taxabale and Non-Taxable Income p544 Sales and Other Dispositions of Assets p554 Older Americans’ Tax Guide p947 Practice Before the IRS and Power of Attorney p950 Introduction to Estate and Gift Taxes TAX TOPICS t310 Power of Attorney Information t354 Dependents t356 Decedents t422 Nontaxable Income t502 Medical and Dental Expenses t557 Estate Tax t602 Child and Dependent Care Credit t603 Credit for the Elderly or the Disabled Copyright 1999 Prism Innovations, Inc. All Rights Reserved.