A. The easiest way to address your concern is to file electronically. In fact, it's the only form of filing that rates a confirmation from the IRS. It also is the most accurate and produces the fastest refunds if you have one coming.

Other options for those who want receipts include certified mail, return receipt requested and alternate delivery services such as Federal Express or UPS. Your FedEx receipt is as good as a postmark to establish the date you sent your return.

Electronic filing has other benefits, but I wouldn't bother with special delivery services unless your return has a substantial tax due or you have another reason for concern. Penalties for late filing and late payment are based on the amount you owe.

If you are pressed for time, request an automatic extension. Just be sure to mail a check by April 16 for any tax you expect to be due.

* * *

Q. My wife does not work and our 4-year-old daughter goes to a private preschool. I paid $5,000 last year for her tuition/registration. Am I eligible to take any education-related deductions or credits apart from child tax credit?

A. No. The education credits in the tax code apply only to higher education. Preschool expenses could be used to claim the child care credit if your wife worked, was a full-time student at least five months of the year or was disabled.

* * *

Q. My wife and I are retired and our taxable income is just less than $8,000. We received a 1099 form for $93 in royalties. Is that small amount taxable?

A. Royalties are taxable, and if you file a return, you need to report the $93. The question is whether you need to file. If you and your wife are 65 or older, you generally would not have to file unless your income was at least $14,650.

There are exceptions to the rule, of course, and one of them may apply to you. If you took withdrawals from an individual retirement account or a qualified retirement plan you would have to file anyway. Other reasons low-income people may need to file include claiming a refund or the earned income credit.

* * *

Q. My father passed away in 1963 and left us four children a 90-acre farm in Kentucky. My brother died in 1999 and we sold the property. Our problem is that we are unable to establish a tax basis for the value of the property in 1963. The county put all its records on computer and tells us they cannot go back beyond 1996 for information. What should we do?

A. The IRS allows you to make a good faith effort to establish the basis. In this case that may take some creativity.

I suggest that you try to locate a real estate appraiser or broker who was in business in that area in the mid-1960s and who might still have records of appraisals or transactions from that time. Another source would be a public library that has microfilm or bound volumes of a local newspaper that carried listings of property sales or properties advertised for sale. You also might go back to the county. I suspect that all the old paper and/or microfilm records are still there; the county workers just aren't going to dig through them for you. You probably can do it yourself or pay a researcher to do it for you.

Your goal is to come up with a good idea of the going rate per acre at that time, then adjust the value for any pluses or minuses particular to your farm.

Keep in mind that the basis for your brother's one-fourth interest is the value at the time of his death. His heirs should owe little or no capital gains tax on their share.

* * *

Q. On Form 1040, I checked for two people over 65. Where do I get credit for that and what amount do I put down?

A. You get extra credit for your senior status as part of the standard deduction. The normal standard deduction for a married couple filing jointly is $7,350. Because you and your spouse are 65 or older, your standard deduction is $9,050.

Online money map

The IRS' Web site (http://www.irs.gov) is chock full of forms and publications.

-- Helen Huntley writes about investing and markets for the Times. If you have a question about investments or personal finance, send it to On Money. We'll try to answer those we think are of greatest reader interest. All questions must be submitted in writing, but readers' names will not be published. Send questions to Helen Huntley, Times, P.O. Box 1121, St. Petersburg, FL 33731, or to huntley@sptimes.com by e-mail.

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