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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI.  Filing Your Returns and Paying Taxes - Including Electronic Options VII.  Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Rule 10 - You Must Be at Least Age 25 but Under Age 65

cheapest hotels ArendalYou must be at least age 25 but under age 65 at the end of 1999. Ifyou are married filing a joint return, either you or your spouse mustbe at least age 25 but under age 65 at the end of 1999. It does notmatter which spouse meets the age test, as long as one of the spousesdoes.

Antwerp luxury hotelsIf neither you nor your spouse meets the age test, put "No"directly to the right of line 59a (Form 1040), line 37a (Form 1040A),or to the right of the word "below" on line 8b (Form 1040EZ).

Example 1.You are age 28 and unmarried. You meet this rule.

Example 2.You are married and filing a joint return. You are age 23 and yourspouse is age 27. You meet this rule because your spouse is at leastage 25 but under age 65.

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