If you received Social Security benefits in 2009, you need to know whether or not these benefits are taxable.

Here are seven facts the Internal Revenue Service wants you to know about Social Security benefits so you can determine whether or not they are taxable to you.

1. How much – if any – of your Social Security benefits are taxable depends on your total income and marital status.

2. Generally, if Social Security benefits were your only income for 2009, your benefits are not taxable and you probably do not need to file a federal income tax return.

3. If you received income from other sources, your benefits will not be taxed unless your modified adjusted gross income is more than the base amount for your filing status.

4. Your taxable benefits and modified adjusted gross income are figured on a worksheet in the Form 1040A or Form 1040 Instruction booklet.

5. You can do the following quick computation to determine whether some of your benefits may be taxable:

– First, add one-half of the total Social Security benefits you received to all your other income, including any tax exempt interest and other exclusions from income.

– Then, compare this total to the base amount for your filing status. If the total is more than your base amount, some of your benefits may be taxable.

6. The 2009 base amounts are:

– $32,000 for married couples filing jointly.

– $25,000 for single, head of household, qualifying widow/widower with a dependent child, or married individuals filing separately who did not live with their spouses at any time during the year.

– $0 for married persons filing separately who lived together during the year.

7. For additional information on the taxability of Social Security benefits, see IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Publication 915 is available at www.irs.gov or by calling 800-TAX-FORM (800-829-3676).

LAKEPORT – The Lake County Law Library has just received a wonderful assortment of self help books and software courtesy of Steve Elias/Nolo Press.

All citizens of Lake County have free access to the library, located at the corner of Third and N. Forbes Street in Lakeport.

The library's hours are 10 a.m. to 4:30 p.m., Monday through Friday.

In addition to books and information, the library carries legal forms.

Elias is the author of some of the books donated recently to the library as well as a member of the Law Library Board of Trustees.

New resources donated to the library include the follow.

Software:

Living Trust Maker

WillMaker

Books:

Nolo’s Guide to California Law, 10th Edition

Your Limited Liability Company, Fifth Edition

The California Landlord’s Law Book: Rights & Responsibilities, 13^th Edition

The California Landlord’s Law Book: Evictions, 13th Edition

The Guardianship Book for California, Seventh Edition

Legal Research, 15th Edition

Form Your Own Limited Liability Company, Sixth Edition

How to Form a Nonprofit Corporation in California, 13th Edition

Special Needs Trusts, Third Edition

How to Form Your Own California Corporation, 13th Edition

Building a Parenting Agreement That Works, Sixth Edition

How to Probate an Estate in California, 20th Edition

Patent Pending in 24 Hours, Fifth Edition

The Foreclosure Survival Guide (New information on the latest federal programs), Second Edition

Social Security, MediCare & Government Pensions, 15th Edition

A Legal Guide for Lesbians & Gay Couples, 14th Edition

The New Bankruptcy – Will It Work for You?, Third Edition

Chapter 13 Bankruptcy, Ninth Edition

How to File for Chapter 7 Bankruptcy, 16th Edition

The Lake County Law Library is located at 175 Third St., Lakeport, telephone 707-263-2205 or on the Web at www.co.lake.ca.us/Government/Directory/Law_Library.htm .

Kathleen O'Connor is the librarian for the Lake County Law Library.

The birthday party will start at 5 p.m. at the main stage area of the Lake County Fairground. The talent show will follow at 7 p.m. at the Little Theater, 401 Martin St., Lakeport.

All Lake County students are invited to bring their best comedy acts, music and dance numbers, drama and other types of creative entertainment for what is expected to be the biggest audience in KCA’s history.

To participate, interested student performers should contact KCA by March 10.

Many educators agree that performing in front of a live audience is an excellent way for students to develop confidence and leadership skills.

As public school programs are being squeezed, KCA would like to offer this opportunity for all students in the Lake County community to develop skills sets and showcase achievements in a fun and friendly atmosphere.

KCA hosts a talent show each year, but this is the first time the venue has been open to the public.

Becky Madison, KCA’s principal and talent show coordinator, is excited about opening the show to the Lake County community.

"KCA offers the most wonderful partnership between the faculty and staff and the families we serve. Our students receive a rigorous academic program and quality interaction with their teachers,” Madison said. “We strive to provide a safe and loving environment in which each student will achieve scholastically and grow personally."

KCA opened its doors five years ago as the dream of a core group of parents determined to offer rigorous academic training in a Christian environment. Since that time, the school has grown to over 50 students including Independent Study Program participants and has relocated to the fairgrounds in Central Lakeport.

The March 19 event will kick off with a birthday party celebrating KCA’s fifth anniversary complete with door prizes, goody bags, cake and ice cream, and a barbecue hot dog dinner.

Parents, community members and the public are invited to look at KCA’s classroom facilities, meet with students and staff, and become familiar with the school.

KCA's first graduating class of outstanding scholars have been invited to share their remarkable academic achievements and the role that KCA played in their scholastic success.

Along with the festivities, KCA’s birthday party will kickoff a new scholarship fund so that KCA can become affordable to more Lake County students.

The new fund will provide financial assistance to families who prefer a private, Christian-based academic experience for their children but who cannot afford the tuition.

KCA parents can participate in a tuition credit program which provides an opportunity for tuition breaks through volunteer hours. For example, when parents volunteer to help out with an essential school function, they are given a discount off that month’s school tuition.

As new members of the Lake County Chamber of Commerce, KCA’s official ribbon cutting ceremony will also take place at the party. Bill Stone, new chamber board member and chair of the chamber’s membership committee, is happy to welcome the school.

The membership committee is a newly formed group whose mission is to help new chamber members get the most from their memberships. Stone and his committee will be working with KCA over the coming months to apprise them of the many benefits the chamber can offer businesses and organizations that join.

The official ribbon cutting ceremony is scheduled to take place at 6 p.m. during the party. All local business people and especially Lake County Chamber of Commerce members are encouraged to participate.

KCA Vice President Michelle Scully looks forward to the birthday celebration.

“All of us involved with KCA through the past five years have felt abundantly blessed through our involvement with the school,” Scully said. “We are very proud and honored to have such amazing staff, students, parents, and families affiliated with and invested in KCA. We also greatly appreciate our relationship with and the vision of the Lake County Fair Board who partnered with us in developing the current site.”

Scully added, “Each new year provides additional opportunities for growth and we are very excited about the future. We envision more community outreach opportunities for the students and hope to include foreign language as a standard curriculum in the near future. Our core philosophy remains the same today as it did at our inception – highly qualified teachers, small class sizes, a bent toward classical education in a caring Christian environment – all which has been a winning equation for strong individual academic success. Our graduating students have gone on to outstanding academic successes of their own.”

For more information, please contact KCA at 707-262-1522 or visit www.konoctichristianacademy.com .

NORTH COAST – Caltrans reports that the following road projects will be taking place around Lake County during the coming week.

Included are Mendocino County projects that may impact Lake County commuters.

LAKE COUNTY

Highway 53

– Caltrans will be installing signs and striping to modify the Olympic Drive intersection to an all-way stop beginning Monday, March 1. Work hours are 8:30 a.m. to 4 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate five-minute delays.

MENDOCINO COUNTY

Highway 1

– Construction of a retaining wall about three miles north of Elk will continue. One-way traffic control with a temporary signal will be in effect 24 hours per day, seven days per week. Motorists should

anticipate 10-minute delays. Contractor – Granite Construction of Ukiah.

Highway 20

– A culvert replacement project from Forestry Station Road to 0.1 miles east of Blosser Road will continue. Work hours are 8 a.m. to 4 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 10-minute delays. Contractor – Kapel Construction of Willow Creek.

– Construction of a retaining wall 0.4 mile east of Three Chop Road will continue. One-way traffic control with a temporary signal will be in effect 24 hours per day, seven days per week. Motorists should anticipate five-minute delays. Contractor – Granite Construction of Ukiah.

Highway 101

– AT&T of Fort Bragg has been granted a Caltrans Encroachment Permit to install an aerial crossing at Hollands Lane on Sunday, Feb. 28. Work hours are 6 a.m. to 9 a.m. Intermittent full road closures will be in effect. Motorists should anticipate five-minute delays.

– An emergency culvert replacement project at the northbound 101 onramp of the junction of Routes 101/271 will continue. Work hours are 7 a.m. to 5 p.m., weekdays. A full ramp closure will be in

effect. A detour is available. Contractor – Mendocino Construction Service of Willits.

For information pertaining to emergency roadwork or for updates to scheduled roadwork, please contact the California Highway Information Network (CHIN) at 1-800-GAS-ROAD (1-800-427-7623).

LAKEPORT – The Lake County Chamber of Commerce has released the latest list of nominees for this year's Stars of Lake County Community Awards Program.

The Stars of Lake County awards ceremony will be held April 10 at Robinson Rancheria Resort & Casino in Nice.

The following is the list of nominees received as of Friday, Feb. 26.

MAN OF THE YEAR

1. Andy Weiss, Lakeport

WOMAN OF THE YEAR

1. Mildred Pickersgill, Lakeport

LARGE BUSINESS OF THE YEAR

No nominations yet submitted.

SMALL BUSINESS OF THE YEAR

1. Pogo’s Pizza, Kelseyville

2. A&B Collision, Clearlake

3. Featherbed Railroad B&B, Nice

4. Quail Run Fitness, Lakeport

YOUTH ADVOCATE/VOLUNTEER

1. Peggy Alexander, Clearlake

YOUTH ADVOCATE/PROFESSIONAL

1. Brian Sumpter, Lakeport

STUDENT OF THE YEAR, MALE

No nominations yet submitted.

STUDENT OF THE YEAR, FEMALE

No nominations yet submitted.

AGRICULTURE AWARD

1. Yerba Santa Goat Dairy, Lakeport

2. Renker Farms, Lakeport

ARTS AWARD/AMATEUR

No nominations yet submitted.

ARTS AWARD/PROFESSIONAL

No nominations yet submitted.

VOLUNTEER OF THE YEAR

1. Denise Johnson, Kelseyville

MARLA RUZICKA HUMANITARIAN OF THE YEAR

1. Richard Birk, Hidden Valley Lake

SENIOR OF THE YEAR

No nominations yet submitted.

BEST IDEA OF THE YEAR

No nominations yet submitted.

ORGANIZATION, VOLUNTEER

1. Lake County Community Radio, Lakeport

2. Soroptimist International of Clear Lake, Clearlake

3. L.E.E.F., Lakeport

ORGANIZATION, NONPROFIT

No nominations yet submitted.

LIFETIME ACHIEVEMENT

1. Audrey Lenore Keithly Murphy, RN, (Posthumously)

2. Betty Irwin, Lakeport

3. Thomas Hewlett, DDS, Clearlake

LOCAL HERO OF THE YEAR

No nominations yet submitted.

NEW BUSINESS OF THE YEAR

LuLu’s Ice Cream & Desserts, Kelseyville

ENVIRONMENTAL AWARD

No nominations yet submitted.

Nominations must be received no later than 5 p.m. Friday, March 12.

The Selection Committee will be provided with a copy of every nomination in every category, to review for approximately one week.

They will then meet for approximately four to five hours, discuss all the nominees and cast secret ballots on each category.

The results of those votes will be known only to the Awards Production Committee until the presentation.

The Stars will be announced at the April 10 ceremony.

For more information, contact the Lake County Chamber of Commerce office at 707-263-5092 or visit the chamber online at www.lakecochamber.com .