We're all friends here, so I'm going to help you out.

The big day is here -- Tax Day -- but that doesn't mean you have to panic. You're taxes aren't filed, but that's OK. You're in good company. Millions of Americans wait until the last minute. I know stomachs are churning out there, but you have until midnight tonight to get them in.

So just settle down and get it done.

But listen, just because you're in a hurry, don't get sloppy, don't make costly mistakes. And that could be especially easy this year, when a new feature on the standard 1040 tax form -- a credit tied to last year's advance income tax refunds -- has already been the source of errors on millions of tax returns.

According to experts, last-minute mistakes fall into two categories: overlooked or misused tax-deductions and credits, and simple errors that could cause IRS computers to spit back returns, which can cause an audit, a delayed refund or both.

Here's a little advice, courtesy of some my own quick research and a few calls to the Tax Man, otherwise known as our friends at the IRS.

The advanced refund was confusing for everyone. As we reported at the time, this credit, related to the one-time refund checks most taxpayers got last summer because of President Bush's tax cut, was actually an advance on your refund this year. The IRS is saying that this is causing most of the mistakes on returns so far.

Here's how it works: If you're a single filer and got a refund check last year for $300; a head of household and got a $500 refund; or married, filing jointly and received a $600 check, you have received the full amount of the so-called rate reduction credit. In that case, you've already received the credit and you should skip line 47 on the new 1040 tax form.

But if you paid income tax last year, but received less than those amounts, fill out the rate of reduction worksheet to determine whether you can claim this credit.

Then there's the little things that can help speed up the process.

If you're filing a paper return, use the pre-printed label that came with your tax package. If you need to, you can make pen and ink changes right on the label.

Double check all names and Social Security numbers for yourself, spouse and dependents. Invalid or missing SSNs may result in disallowance of dependents, child care credits or earned income tax credits and could delay any refunds. (We math illiterates should check our math more than once -- in my case, 12 times.)

And if you can't file by midnight tonight, you can request an extension by sending in Form 4868. These forms must be filed by midnight tonight, as well. This will give you an extension until Aug. 15. But remember: This is an extension of time to file, not pay. You should pay any additional tax you owe with the extension to avoid interest and penalties.

You can request an extension by phone by calling 1 (888) 796-1074. If you need to, make sure you do this, because the failure to file penalty is 10 times greater than the late penalty payment.

If you need more help, check out www.irs.gov. Phone help is available at TeleTax, which offers recorded tax information on over 150 topics. The 24-hour, seven-day-a-week help is available at 1 (800) 829-4477.

One last bit of wisdom from the late Mr. George Harrison: Now my advice for those who die, declare the pennies on your eyes.

Marshall Photographic Arts

If you've ever participated in a church directory picture, you may have heard of Marshall Photographic Arts already. They've been shooting those pictures and putting directories together for churches in the area for three years.

But the owners, siblings Jane Gaffigan, Kathy Menz, Mark Marshall and Gaffigan's husband, Tom, recently opened their first commercial studio at 823 N. Kingshighway, which is in the rear of Papa John's Pizza.

Previously, they were working out of their home on the directories and any side business that created, Jane Gaffigan said.

"We felt we needed a little more room, a place where we could also offer studio photography," Gaffigan said. "We're still focusing on the church directories, but we want the studio work to be something we provide."

Mark Marshall and Tom Gaffigan are the photographers, Menz is the office manager and Jane Gaffigan works in sales.

They also design brochures.

"We were constantly asked when we were doing church directories if we could take family photos, or if we could do any studio work," Gaffigan said. "We thought this was just a good move for us."

Scott City Sonic

A family company from West Plains, Mo., has bought the Dairy Queen in Scott City and plans to convert it into a Sonic Drive-In.

Terry Johnson, and his partners -- wife Teresa and his brother-in-law Raymond Eding -- own eight Sonics, including some in Arkansas and in Piedmont, Mo. They also own rental property and a trailer park in West Plains, Johnson said.

"But Sonic is our anchor business and we were looking for a location there in Scott City," Johnson said. "That's when we found out the Dairy Queen property was for sale."

Johnson said they liked the Dairy Queen site because it is near Interstate 55. They also liked that they could provide inside seating, a rarity for Sonics, which are traditionally drive-ins.

Johnson said they hope to have the building converted within the next two months. He said he plans to hire 25 employees to start from management to cashiers. He wants to open sometime in the early summer, he said.

Those interested in working at the Sonic can send a resume to Central Sonics, P.O. Box 556, West Plains, Mo., 65775.

The Sonic in Scott City will be 2,400 square feet, and the parking lot will be converted into a 10-stall drive in. The restaurant will also feature a covered patio and a drive-through.

Nice place to visit

Dennis Seyer, who works in Southeast Missouri State University's theater and dance department, has started his own company doing what he has done for the university and other schools -- setting up individual and group travel as well as arts promotion.

"Basically, what I do is organize several trips that I take people on," Seyer said.

Seyer said he's been doing putting together tour packages for the university for 20 years and wanted to start doing it for himself. He has also assisted area high schools on domestic trips as well as serving as an escort for the AAA annual New York Thanksgiving Theatre Tour.

Seyer said he started his own business because he likes a challenge.

"It's exciting, and you meet people," he said. "People like to travel."

Seyer works out of his home office. He is in the process of setting up a tour of upstate New York scheduled for Aug. 3-11, a part of his America First Series.

They'll be visiting Niagara Falls, Mark Twain's summer home, the Baseball Hall of Fame and other sites, he said.

It sounds like fun.

Quickly

Papers were signed last week finalizing the purchase of Prime Time Rent To Own at 612 Morgan Oak by Rent 1, which had been competing with Prime Time at 2349 Broadway.

Both stores officer appliances, computers, furniture and electronics. Prime Time began operating as Rent 1 on April 8.

Broussard's Restaurant on Main Street has a new feature called the "Gator Pit." It's not some new Cajun delicatessen, though. They've added a game room that includes a pool table, a pinball machine and some other fun goodies. It opened last week.

Scott Moyers is business editor for the Southeast Missourian. Send your comments, business news, information or questions to Biz Buzz, 301 Broadway, Cape Girardeau, Mo., 63702-0699, e-mail to smoyers@semissourian.com or call 335-6611, ext. 137.