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Do I have to file a gift tax return?       What is a family limited partnership, and will it help reduce estate taxes?     Estate planning basics       How often do I need to review my estate plan?       Isn't estate planning only for the rich?       What makes up my taxable estate?     Life insurance and estate planning       Are life insurance proceeds income taxable?       The death benefit from insurance on my life will be paid to an irrevocable life insurance trust (ILIT). What if those funds are needed to pay my estate taxes?       What is a life insurance trust and why should I consider establishing one?       When I die, is my beneficiary required to take a lump-sum payment of my life insurance death benefit?       Will my beneficiaries have to pay taxes on the proceeds of my life insurance policy?     Trusts       Should I establish a trust for my child's college education fund?       What is a Crummey power?       What is a life insurance trust and why should I consider establishing one?       What is a living trust?     Wills       Can I disinherit relatives I don't like?       Do I have to accept a bequest I don't want?       What is the difference between a living will and a living trust?       Who should I name as guardian of my children in case my spouse and I should die at the same time?       Who should I name as trustee?   Government Benefits   Articles     Medicare and Medicaid       Coordinating long-term care insurance with government benefits       Health insurance in retirement       Medicare     Social Security       Social Security disability benefits       Social Security retirement benefits       Social Security survivor's benefits       Understanding Social Security   Decision Tools     Social Security       How earnings affect Social Security       Social Security figures at-a-glance       Sources of retirement income: filling the Social Security gap   FAQs     Medicare and Medicaid       How do I enroll in Medicare?       If I'm covered by Medicare, should I have additional health insurance?     Social Security       Are my Social Security benefits subject to income tax?       Does my 16-year-old have to pay Social Security tax on her earnings?       How can I get an estimate of my Social Security benefits?       I'm getting remarried. How will this affect my Social Security benefits?       My husband and I are divorcing after 30 years of marriage. Will I still be able to receive Social Security retirement benefits based on his earnings record after our divorce?       Should I retire now at age 62 and collect Social Security benefits, or should I wait until age 65?       What happens if I start collecting Social Security after age 65?       When do I have to apply for a Social Security number for my newborn?       When I retire, how much will I receive from Social Security?       Will my children receive money from Social Security when I die?   Tax Planning   Articles     General tax planning       Am I having enough withheld?       Choosing an income tax filing status       Help! 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What can I do?       I have investment property. What does basis mean, and how do I determine the basis of my property?       I received a state tax refund last year. Must I include that amount as income on my federal return this year?       My spouse passed away this year. When I file my taxes, what filing status should I claim?       What is the alternative minimum tax?       What is the basis of property received as a gift?       What is the kiddie tax?       What penalties and interest will I be charged for paying and filing my federal income taxes late?     Tax deductions       Can I deduct home office expenses?       Can I deduct premiums paid for long-term care (LTC) insurance?       How do I deduct and substantiate my gambling losses?       Is student loan interest deductible?     Taxes and child support/alimony       Are alimony payments considered taxable income?       What are the tax implications of child support payments?     Taxes and home ownership       Can I deduct the cost of improvements or repairs I've made to my home?       How do I figure the tax on the sale of my home?       I refinanced my principal home last year and paid points. What are points, and can I deduct them on my tax return?       I rent my home out for two weeks each year. Do I have to show this rental income on my federal income tax return?       If I prepay next year's taxes this year, can I deduct them this year?       We just bought our first home. What can we deduct from the settlement statement?