WESTERN MICHIGAN S Safety & Health Quick energy th threat of fruit, ,ire Escape " If a firc had erupted in the last tel y u tayed at, would y u have own h w to et out? The ational Safety Coun i I recommend taking time t look at the fire e cape route ted in y ur hotel room. Kn \ here the ncare t exit i and how to get there quickl y - even if you arc blinded by m ke. Count the num­ b r of doors from your room to the nearest exit. Chri ma arly or und rpriviledg d young ter By DANNY COOKS Correspondent Dougl Community Center was th ite 0 a Pre-Chri tma Chri tma celebrati n for underpriviledged children Friday, December 13th. More than fifty young ters from area chool and the Gospel Mi ion en­ joyed a full-course meal, treats, and a gift courte y of the Oddesa Nelson Foundati n. The foundation plans to . m ke the act of Christmas giving an annu I event, according to Nellie Hurtt, coordinator of the event. ' "We call it a foundation but it's basically Oddesa Nelson and orne of her friend who help her," Hurtt explained. "For th pa t veral years Nelon h been taking people from nursing home and giving th m Chri tmas dinner. Backin October she fed 132 hornet people in Mar­ tin Luther King Park." Asked to explain herout-of-pock­ et expense to help th unfortunate, Nelon smiled. "God i good to us," he aid. "I feel like wh n the Lord has ble ed us and you ec orne kid have no food or helter, I feel I hould reach out and help; it' in my heart." later. he added: lilt's a wonderful thing to do, not to depend on government funding." o ... . . UIWER YOIIIlUES OR __ YOUR RERJIIJ Claim the Earned Income Credit and Child & Deper ��nt Care Cr do' WIlD CIDIT You are eligible for an Earned Income Credit of up to $2. ( . if YCJU have L 91 family earnings under $21,250 and have one or more "qt.:a1i,ying" childrer:. A "qualifying" child is a child who: • is your son, daughter, adopted child, grandchild, stepchild. I If foster child: and • on December 31,1991, is under age 19, or under age 24 and full-tim student, or any age and permanently and totally disabled; and • lived with you for more than six months in 1991 (but if the child is your foster child. he or she must have lived with you for the whole year). Even if you don't owe taxes you may be eligible for a refund check simply by claiming the credit. In general, the lower your income th larger y ur credit. If you have two or more children, a child born in 1991, or health Insurance premium expenses for a policy covering a child. your credit will al 0 be larger. To claim the Earned Income Credit, you must file a separate form. called "Schedule EIC:' with your tax return. If you fill out the fr nt . age "f Schedule EIC and write OlEIC" on the Earned Income Credit line of y ur iax forrn. IRS will figure your credit for you. . ...... _...aT CUE CIIDIT You are eligible for a Child and Dependent Care Credit of up to S1.440 ;i you: • have child care expenses for one or more children under a e 13 who live with you; and • pay for the care to enable you to work or look for work (if yilU are married, . both you and your spouse must be working or looking for we rk, or one spouse may be a full-time student, or unable to care for him or her elf). Families of all incom levels are eligible. The higher your child care expen e and the lower th am unt of your income, the larger your credit. To take the Child and Dependent Care Credit, you must file a separate .. s :hedule" or form with your tax return. With tax form 1040, file Form �441. Wit:' tax form 1040A, file Sch dule 2. Include th amount of your cr d:: n the r edit for Child and 0 pendent Care exp nses line of your tax form. - fOIl MDII, RIIMITlON For both the Earned 'Income Cr dit and the Child and -p ndent Care Cr dlt special rules may apply in special cases. For more info rna ion, call l 00, TAX·1040 toll free or contact your local Volunte r Ino in Tax Assi .ance (VITA) clinic for free assistance.