Question: Will the City and County of Honolulu’s Department of Parks and Recreation offer Summer Fun this year? If so, what are the program’s start and end dates, and when is registration? Will it be in-person or online registration? Will it be free, like last summer? Finally, will Waiau District Park offer Summer Fun? (Its building is currently being renovated but should be complete soon.)

Answer: Nathan Serota, a DPR spokesman, answers your questions:

“Yes, we are planning to host Summer Fun for 2021. Summer Fun is typically from June through July. The exact dates and times of the program and registration are being finalized, but the registration will primarily be held online. We will have in-person registration available to accommodate those without computer/internet access.

“We are planning on reinstating the charges for Summer Fun. Regardless, this program will still continue to be an amazing and affordable opportunity for island keiki to enjoy a wide variety of activities. The baseline cost for each keiki is $25, which can be waived for families that qualify for TANF Assistance (Temporary Assistance for Needy Families). In some cases, some sites offer optional excursion activities, for which fees are capped at $100 extra. Considering the cost of other summer programs, Summer Fun is still an absolute bargain for parents and a great opportunity for keiki.”

As for whether Waiau District Park in Pearl City will be a location, Serota said, “If the building is available before the beginning of the program, we will certainly look at it as a Summer Fun location. Currently, the construction is slated to end in April, so that is a good indication. Regardless, there will still be roughly 60 Summer Fun Sites islandwide.”

Serota also said staff recruitment is underway: “On a related note, we are currently accepting applications for Summer Fun employees. Those interested should visit our dedicated website for Summer Fun employment, bit.ly/SummerFunJobs, or contact the park where they are interested in working.

“They are awesome seasonal jobs, and we follow all CDC guidelines for the health and safety of the program keiki and staff.”

Summer Fun traditionally offers children programs in arts and crafts, music and dance, creative drama, sports and games, Hawaiiana and physical fitness. As Serota said, this year’s exact lineup is still being finalized.

Q: Both my husband and I were out of work this year, at different times. Regarding the limited income tax exclusion for unemployment compensation (808ne.ws/314 kline), do we both get to take off $10,200, or only one of us? We file our taxes jointly.

A: Both, assuming that you meet the income cutoff. The IRS explains on its website how to figure and report the exclusion, with a worksheet and examples at 808ne.ws/figex. It says:

“If your modified adjusted income (AGI) is less than $150,000, the American Rescue Plan … excludes from income up to $10,200 of unemployment compensation paid to you in 2020. For married taxpayers, you and your spouse can each exclude up to $10,200 of unemployment compensation. For example, if you were paid $20,000 of unemployment compensation and your spouse was paid $5,000, report $25,000 on line 7 and report $15,200 on line 8 as a negative amount (in parentheses). The $15,200 excluded from income is $10,200 for you and all of the $5,000 paid to your spouse. If your modified AGI is $150,000 or more, you can’t exclude any unemployment compensation.”

To answer other readers’ questions, you can use the IRS worksheet, a 1099-G form received from the state Department of Labor and Industrial Relations and information about your other taxable income to determine whether you are eligible for the exclusion.

Write to Kokua Line at Honolulu Star-Advertiser, 7 Waterfront Plaza, Suite 210, 500 Ala Moana Blvd., Honolulu 96813; call 529-4773; fax 529-4750; or email kokualine@staradvertiser.com.