[marjorie]

You've ben given good advice. I'd also like to suggest that in our county tax classes for small business are offered free. A small charge for the text, and it buys an instructor, and an advisor from the IRS for specific questions. Very helpful, if only to tell you what to keep track of and how the IRS "thinks" public policy to make it easier for you to figure out what is and is not apt to be a worthwhile deduction.