DOUBLE TAP TO ZOOM WITH PHONE OR TABLET Acknowledgments I wish to gratefully acknowledge the many individuals who have worked on earlier edi- tions of this publication, with special thanks to Deb Fish and Jean Nicol Jahren. I want to thank Linda Rodkewich, CPA; Tom Jemison, EA; Michael L. Bailey, CPA; Gordon B. Chamberlain; Brian Obermeier, CPA; R. M. Drierzynski, EA; Sandy Schroeder, EA; and John Czerwonka, CPA, for helping to clarify many record-keeping issues in my discussions with them. I also want to thank record-keeping and tax specialists Carrie M. Campbell and Lake V. Richart II. Thanks to Carmela Pagnoni of Cammie’s Family Day Care for giving me valuable feedback. I also appreciate the help of tax professionals Don Gilbo and Tom Plunkett, EA, for their suggestions. I wish to thank Rose Brandt for her editing and Kathy Kolb and Jim Cihlar for their project management. For this ninth edition, I would like to thank David Heath, Douglas Schmitz, and Mari Kesselring for their editorial and production assistance. Any errors in this book, however, are my responsibility. COPYRIGHTED MATERIAL xiii