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*July 31 is the deadline for filing retirement and employee benefit plan returns (5500 series) for plans on a calendar year.

 *The U.S. Department of Agriculture reports that the cost to raise a child from birth to age 18 is currently $300,000.

 *If you and your spouse work, the cost of sending your children to a summer day camp may qualify for the child care credit.

 *Amend your tax return if you discover missed income or a deduction after filing. You have three years to amend a return.

 *The Supreme Court has ruled that the health care law is constitutional.

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