Each year the Internal Revenue Service (IRS) offers safety tips for online shoppers. With many online stores offering their versions of “Cyber” holidays and other online specials, millions of shoppers can benefit from knowing how to protect themselves from cybercriminals. Here are some simple things to remember.

1. Familiar Online Stores – Use online stores with known reputations and familiar names. The URL or online address should start with “https.” The “s” represents that the website has a security certificate.
2. Unprotected WiFi – Many restaurants and stores offer free public WiFi. Avoid using public WiFi sites for online purchases. Cybercriminals can monitor the public WiFi sites. Exercise caution if you use your credit card to purchase items with a public WiFi site, a cybercriminal may be able to steal your financial information.
3. Security Software – Anti-virus software is reasonable in cost and should be used by everyone. The software will usually update automatically each day when you are on the internet. Do not use “free” security software, and do not click on offers for “free” security scans.
4. Passwords – Use ten-to-fourteen-character passwords. The best passwords have a capital letter, a number, a special character and lower-case letters. Use a password manager with encryption to save all your passwords.
5. Phishing emails – Be cautious if an email claims to be from the IRS or a financial institution. Do not click on any links if you do not know the sender of the email. If you receive an email claiming to be from a retail store, bank or a government agency, do not click on a link. Instead, visit the website or app for that organization or call directly for assistance.
6. Authentication – Many banks and financial institutions now offer multi-factor authentication. One method of authentication is to send a text to your mobile phone when you are logging in to your account. To log in, you will have to enter the word or number that is texted to your phone.
7. Encrypt Data – Your sensitive financial data should be encrypted if you store it on your hard drive. If you change computers, be sure to clean or destroy the hard drive of your old computer.

Here are two other helpful safety steps. First, you can obtain a free credit report from the three major credit bureaus each year. To obtain one, search online for “free credit report” and follow the recommended steps. You should check your credit report annually to verify that there are no unfamiliar financial actions on your account. Second, you may go online to SSA.gov and create a “my Social Security” account. With this account, you will be able to monitor your Social Security records.

I have two cats and a dog, but my knee and back problems make caring for them increasingly difficult. Are there pet care products you can recommend that help pet owners with mobility limits?

For pet owners with limited mobility, daily tasks like feeding, walking or cleaning up after pets can be challenging. Fortunately, there are a range of products specifically created to simplify pet care. Here is a list of products that can help you care for your pets regardless of any mobility challenges.

Automatic Pet Feeder

Dogs and cats typically need to be fed two to three times per day. However, lifting heavy food bags or bending to reach bowls can be physically taxing. One solution is an automatic pet feeder which can keep your pets regularly fed without the need for repeated stooping or heavy lifting.

Automatic feeders are available with a variety of features. Most models have a locking food tank which prevents between-meal snacking and keeps food fresh and dry. The feeders usually operate on batteries so it can be conveniently placed anywhere in your home. To ensure continued functioning, look for one with a long battery life or a backup battery. Although automatic feeders must be periodically refilled, some have a capacity of over 16 cups of food, reducing the amount of bending and lifting.

Raised Litter Boxes

Bending or kneeling to fill or clean a kitty litter box can be physically demanding and uncomfortable for many cat owners. To alleviate these issues, companies have developed elevated litter boxes. These litter boxes not only sit higher off the ground, but some have built-in ramps or steps which can improve access for older or arthritic cats. Although some of these litter boxes can be expensive, they are typically self-cleaning and eliminate scooping while minimizing odor and reducing waste. These features can be beneficial for cat owners with mobility issues, as well as those caring for senior cats who may require extra support.

Long-Handled Waste Scooper

Cleaning up after your dog can be challenging if you struggle with back, hip or knee problems. Long-handled waste scoopers can make this cleanup task more manageable, eliminating the need to bend down. When choosing one, pay attention to what surface you will be scooping on as a spade-shaped tool may be better for hard surfaces like patios and kennels, while a rake style is better suited for grassy areas. Some can also be used with one hand or waste bag attached, making cleanup even simpler.

Hands-Free Leash

Dogs enjoy their daily walk and require exercise to maintain optimal health.  However, for seniors who utilize a cane, walker, wheelchair, or experience upper body pain, employing a traditional leash can be challenging. If walking a pet becomes difficult, hands-free leashes or harnesses can facilitate a better experience.

A hands-free leash allows you to relax and reduces pressure on your shoulders and back. They also free up hands for helping with balance, offering treats or picking up waste. When shopping for a hands-free dog leash, find one with a belt that sits comfortably around your hips. Other helpful features are reflective safety strips for visibility and shock absorbers to prevent tugging. While hands-free leashes have advantages, they should only be used if your pet cannot physically pull you down.

Pet Treadmill

Another option to ensure your dog receives enough exercise is to get a pet treadmill. The treadmills vary in size to accommodate different dog breeds. Some treadmills come with preset programs, incline options, safety fences and a crossbeam for securing a toy or harness. Depending on the model, there are treadmills that operate without power while others are electric or come with a remote control.

Automatic Ball Launcher

Another way to exercise your dog when walking is not an option is with an automated ball launcher. An automatic ball launcher allows you to launch a ball into the air with just a push of a button. Some dogs can also learn how to load the ball into the launcher on their own. Most launchers come with adjustable settings to launch a ball from 10 to 40 feet. When shopping for a launcher, it is important to pay attention to the ball size as some are golf-ball size for small dogs, while others use standard tennis balls for larger dogs.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of “The Savvy Senior” book. Any links in this article are offered as a service and there is no endorsement of any product. These articles are offered as a helpful and informative service to our friends and may not always reflect this organization’s official position on some topics. Jim invites you to send your senior questions to: Savvy Living, P.O. Box 5443, Norman, OK 73070.

Planning for retirement and senior care is very important. The activities of daily living for a senior person include eating, dressing, bathing and walking or moving. At some point, every senior is likely to need assistance in one of these areas.

An important consideration will be the cost of providing that care. By retirement, it is helpful for you to own your home, be debt free and have retirement income and savings. Retirement income will frequently include Social Security, your IRA or 401(k), a pension plan and investment earnings.

Typically, there are four different levels of care utilized by seniors. The first level includes “in-home care” which includes moderate assistance with certain living functions, such as meal delivery. In-home care often eventually progresses to “home healthcare,” defined as assistance with the activities of daily living by a home healthcare aide or nurse. The next level is a more formal assisted living or independent living facility. In an assisted living facility, there are more staff and a higher level of assistance. Finally, the fourth level is skilled nursing care. This is 24-hour nursing care in a facility that is designed to provide a higher level of medical assistance.

Independent Home Care

Independent home care is popular for several reasons. First, it is the least expensive of the four levels of care. Independent home care, or “home care” typically provides a senior with assistance for one or more life functions that do not include healthcare.

With home care, seniors are able to live independently in their home. Seniors with home care might, for example, benefit from a program that delivers a daily meal to their home. If they are not able to maintain their driver’s license, they might also participate in a ride-sharing program once or twice per week so they can go to the store to buy certain essentials.

There are a number of local charities that provide services to assist with home care and outreach services. In addition, friends and family can create a schedule to provide assistance to their senior loved one.

Finally, home care often includes a home monitoring system that allows seniors to contact the monitoring service if they are injured. This service might also require seniors to check in at the same time every morning when an alert sounds so that the monitoring service can contact a relative who lives nearby if the senior does not respond.

Home Healthcare

Home healthcare involves a greater degree of assistance to seniors and includes healthcare services that are provided in the senior’s home. Home healthcare costs vary significantly depending on the level of services provided. However, it frequently will cost from $10,000 to $70,000 per year.

Many seniors prefer home healthcare rather than assisted living or nursing home care because the person receiving care will be able to maintain his or her independence. While the cost is generally reasonable, there are many organizations and providers who can give you good quality care. A key decision for home healthcare is the person who will be the caregiver. Family is often the first option. If you have a child or other relative who is willing to provide assistance, you may be able to live quite comfortably in a family home or perhaps in an attached apartment.

The next care level is frequently a service provider such as a home healthcare aide. The aides usually visit on a regular basis and provide assistance. Many individuals are able to manage well by themselves as long as they have a home healthcare aide who makes regular visits.

A third level of home healthcare may involve visits by a practical nurse or registered nurse. The nurse may assist you with various types of care and check to see that you are using your medications or other types of therapy in a beneficial manner.

There are safeguards that should be carefully considered for home healthcare. The organizations that provide home healthcare are generally licensed by each state. You can check their certification and also their reputation. It is helpful to have a family member who is in regular contact with the senior person who is receiving home healthcare.

As you age and become more senior, it may be appropriate for you to stop driving and to depend on others for transportation. In addition, the family protector can watch to see that you do not make inappropriate expenditures or become vulnerable to any type of abuse.

Independent or Assisted Living

The next level of care is independent or assisted living, which typically has a cost of $47,000 to $115,000 per year.

Many facilities provide both independent and assisted living. Independent living permits the individual to live in a residential facility, but to have a reasonably high level of control of his or her life. With independent living, the person will live in his or her own apartment or small residence and frequently retains a vehicle and the ability to drive. Independent living often offers a meal plan so that the resident can choose to enjoy meals and community in a common dining area.

Assisted living occurs in a more structured residence with a higher level of staff services. The assisted living facility will involve staff who may assist residents with the activities of daily living.

Long-term Care

Long-term care includes several levels of care. The two most common levels are skilled nursing and intermediate care. Skilled nursing provides around-the-clock care from a licensed practical nurse or registered nurse. The cost of skilled nursing care may be $90,000 to $190,000 per year.

Intermediate care facilities also are intended to care for residents who have chronic illnesses or impairments of health. These facilities offer 24-hour staff care. However, they will not always have a registered nurse and may use vocational or practical nurse staff.

It is extremely important with long-term care to examine the facility. Is the facility owned and managed by a for-profit or a nonprofit? What is the affiliation of the organization?

A person may be in a skilled nursing home for several years. Because the costs are significant, the financial strength of the organization is quite important. If the organization at some point in the future has a financial shortfall, it may find it necessary to reduce services. This could have great impact on the care of a senior person.

Other areas to consider are the facility and the services. What is the location of the facility? You should review the cleanliness of the rooms and the public areas and try to determine the general feelings of current residents toward the facility. Many care facilities offer a number of different types of services. Some of these are social or recreational while others are therapeutic and health related.

Finally, how are the levels of staffing and the food service for the facility? A good facility will have a caring and adequate staff and food service team for the number of residents.

Alzheimer's and Memory Care

Alzheimer's is a challenging disease because it leads progressively to very high care requirements. Because of the staff and facility requirements, Alzheimer's care can cost $100,000 or more per year.

There are three general levels of Alzheimer's. Early-stage Alzheimer's involves some short-term memory loss, difficulties with routine tasks and mood swings. Middle-stage Alzheimer's patients may start to show confusion about time and place, loss of memory and wandering. With late-stage Alzheimer's, there is a loss of cognitive function and eventual physical deterioration.

Home care is possible for early-stage Alzheimer's. A family member can provide the level of care needed. It is important that the caregiver understands the risks and takes protective actions to minimize the potential for the senior person to wander off and become lost.

The next level of care is an organized senior residence with a measure of independence. This will provide available 24-hour care, but still enables an early or middle-stage Alzheimer's patient to have some level of control of his or her activities.

Finally, for advanced stages of Alzheimer's, the senior person will need 24-hour residential care. Family members should examine the rooms, consider the staffing levels and review the policies regarding medication for those Alzheimer's patients.

In a September 24 article published by the National Taxpayers Union Foundation (NTUF), there is an explanation of the "no tax on tips" provision. This deduction was passed in the One Big Beautiful Bill Act (OBBBA). The NTUF article suggests this tax deduction will benefit a substantial number of individuals who receive voluntary tips. However, the deduction applies to individual income tax and not to the payroll tax. In addition, it will be important for all employees who receive tips to keep accurate records.

1. Income Tax Deduction — The new deduction exempts tip income up to $25,000 per year for single individuals and $50,000 per year for joint filers. The deduction is phased out for single individuals with incomes over $150,000 or a married couple with modified adjusted gross income over $300,000. It is applicable from 2025 until 2028. For example, a single individual with income of $45,000 in 2025 pays tax at 10% on the amount under $11,600 and 12% on the taxable income over that threshold. He or she can claim a standard deduction which will reduce taxable income by $15,000. Some individuals also may qualify for the Child Tax Credit (CTC) and Earned Income Tax Credit (EITC). These tax credits can potentially reduce the tax to zero. In 2022, an estimated 51 million taxpayers paid no federal income tax.
2. Payroll Taxes — While the new deduction is welcome, it applies to income tax and not to payroll tax. Payroll tax includes 6.2% for Social Security and 1.45% for Medicare. The 7.65% payroll tax is paid by both the employer and employee. The employer will need to record the tip amounts so that the correct payment is made for the employer tax. In addition, employers will need to withhold the 7.65% payroll tax for the reported tip income of employees. A high percentage of workers with income under $100,000 pay payroll tax. Approximately 70% of those taxpayers were paying payroll tax, but only 40% of them were subject to federal income tax. Because a substantial portion of tip income is self-reported, workers who receive this income need to ensure the amounts are reported to employers. With the correct amount reported to the employer, both the employer and employee 7.65% payroll tax will be paid.
3. Tip Income Reporting — The OBBBA "No Tax on Tips" law is a significant change for some taxpayers. However, it will require additional efforts to report the correct amounts. The Internal Revenue Service (IRS) has initiated the Tip Reporting Alternative Commitment (TRAC) and other systems to try to track tips. Because there are billions of dollars of tip income not reported, there will be continued efforts to increase the reporting of tips. A new initiative by the IRS is the Service Industry Tip Compliance Agreement (SITCA). This is still in the process of being implemented. With the new deduction, both employers and employees will want to be more accurate in tip reporting.

When employees who receive tips file tax returns, they will need guidance from the IRS. The IRS was required by OBBBA to specify the occupations that qualify for the tip deduction. The IRS has also issued a proposed Schedule 1-A that helps employees determine whether they qualify for the full tip deduction. If the wages for a single person are less than $176,100 on their W-2, then they can use the Schedule 1-A form to learn if they are qualified.

Employees also need to know whether their specific occupation qualifies. The IRS has published nearly 70 qualifying occupations under the Treasury Tipped Occupation Code (TTOC). The IRS also notes this deduction applies to voluntary cash tips. Cash can include tips paid with credit cards, debit cards, casino tips or gift cards. Some restaurants with a mandatory service charge may change policies to allow a voluntary tip that qualifies for the new deduction.

The Yale Budget Lab estimated in 2022 that approximately 37% of tipped workers paid no federal income tax. These individuals will not be affected by the new deduction. However, individuals in higher tax brackets who receive tips will significantly benefit from the “no tax on tips” deduction.