Included in the saying, ‘There is nothing certain in life except death and taxes,’ should be added ‘and Jim Fox carping about another New York sports team.’

The up-and-coming Philadelphia Eagles soundly beat the Tampa Bay Buccaneers in round one of the playoffs and thus stymied Jim Fox’s wish for a "devastating first round loss for Pat Murphy’s Eagles." Unfortunately, the talented Eagles succumbed to the New York Giants last weekend in a 20-10 loss. But I stand here now as a believer in Big Blue’s chances this year -- after all, if they can defeat the Eagles, they are clear Super Bowl contenders.

And much like the Giants’ impressive defense, our Legal Assistance Office team stands ready to make plays for West Point community members during tax season.

Although the 2000 tax filing deadline is April 16, now is the time to start collecting your important documents. Make sure you have all W-2s and IRS Form 1099s -- these forms identify income from interest, dividends, capital gains, and distributions from pensions and IRAs.

If you recently moved to West Point and had non-military income at your prior residence, make sure the employer knows where to send your W-2 forms. You should also obtain documents that note unemployment compensation or other miscellaneous income. If you expect to claim an adjustment, credit or itemized deductions, you should locate and total your receipts. Those who are eligible for childcare credit should make sure they have the employee identification number or SSN for the care provider.

To claim a dependency exception and credit, your child will need a Social Security number. If your child needs a Social Security number, please contact Legal Assistance for guidance. Also, non-custodial parents will need IRS Form 8332 (Release of Claim to Exemption for Child of Divorced or Separated Parents) and a separation agreement or divorce decree in order to claim their child for tax purposes.

If you do not receive your W-2 form from your employer by January 31st (this is the date required under Federal law), write your employer first, and if that fails, call the Tax Center at 938-6040 for the IRS Center Address. Remember, if you had income in a prior duty location, you should contact your employer and provide a proper forwarding address.

Members of the Armed Forces receive different types of pay and allowances. Some are included in gross income, while others are excluded. Includible items are subject to tax and must be reported on your tax return. Excludable pay and allowances are not subject to tax, but may have to be shown on your tax return as it can effect other tax entitlements, such as Earned Income Credit.

The following items are excluded from gross income: special pay, living allowances (BAQ, BHA, VHA), family allowances, death allowances, child support, moving allowances and travel allowances. These exclusions apply whether the item is furnished in-kind or is a reimbursement or allowance.

Adjusted gross income is your total income minus specified deductions. These adjustments are called Above the Line Deductions. Two adjustments of particular interest to members of the Armed Forces are the Individual Retirement Account adjustment and moving expenses adjustment.

For purposes of contributions to a traditional IRA, members of the Armed Forces are considered to be active participants in an employer-maintained retirement program. Generally, you can deduct the lesser amount of the contributions to your IRA for the year up to a statutory limit (the maximum contribution is $2000 a year). You have until April 15 to make a contribution to an IRA for your 2000 return. In fact, you can even file your income taxes before you make your IRA payment.

Some accounts, known as Roth IRAs, do not have tax-deductible features but receive special tax treatment when disbursements are made. You may wish to contact a financial planner to discuss which option is best for you.

The value of moving and storage services, including dislocation allowances, temporary lodging allowances and move-in housing allowances, provided by the government in connection with a permanent change of station, are not included in income. However, if total reimbursements and allowances are more than your qualified moving expenses (as with most DITY moves), the excess is included in your wages on your Form W-2.

Unreimbursed moving expenses can, however, be deducted. Use Form 3903 if your move was to or within the United States or Form 3903F if your move was outside the United States.

To figure your taxable income, you must subtract either your standardized deduction or your itemized deduction from your adjusted gross income. Most military tax filers who do not own a home will likely use the standard deduction.

For 2000, the standard deduction is $4,400 if single, $6,450 if Head of Household, $7,350 if Married Filing Joint or Widow(er), and $3,675 if Married Filing Separate. Persons 65 or older, or blind, have a special higher standard deduction.

If you itemize, you usually cannot deduct the expenses for uniform costs and upkeep. If military regulations prohibit you from wearing certain uniforms off-duty, you can deduct the cost and upkeep of those uniforms. However, you must reduce your expenses by any allowance or reimbursement you receive. Required-wear items that do not replace civilian clothing (e.g. insignia, epaulets, and swords) and are deductible. Also, you can deduct dues paid to professional societies directly related to your military position. However, this does not include amounts paid to the West Point Club or the Patrick J. Murphy for President Organization.

You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Home is your permanent duty station, regardless of where you or your family actually reside. To be deductible, your travel expenses must be work-related. You cannot deduct any expenses for personal travel, such as visits to family while on leave. Examples of deductible travel expenses include expenses for business-related meals, lodging, taxis, business telephone calls, tips, laundry and dry cleaning to the extent not covered by temporary duty allowances.

Charitable contributions can also be deducted if made to a qualified non-profit organization.

Travel expenses when using your POV to do charity work can also be deducted by the actual expenses or a flat rate of 14 cents per mile. So, helping Father Vince at Most Holy Trinity by donating your time to Our Lady of Comfort in Newburgh may help you tax-wise next year.

Many of our soldiers and spouses have non-military income due to personally operated businesses. Because our tax assistance services are available at no charge, we are very limited in providing specific advice on home businesses.

I predict the Giants will whip Minnesota and face Oakland in the Super Bowl. The Vikings are just too talented at finding ways to lose to make it all the way, although the possibility of them losing five Super Bowl games is intriguing.

As for your federal income tax, it is a necessary evil. Many of us will get significant refunds this year and that is always fun. Once the high-speed personnel in our Tax Assistance Center complete your federal income taxes, they can electronically file the return with the IRS and any refund will be sent to your specified bank account in a matter of days.