FAMILY BUSINESS  Self-employed? You might be able to save big on tax deductions by hiring your spouse, says Robert Greene, a certified public accountant in New York City. Do it right and you can deduct your spouse's medical-care expenses (insurance and non-covered costs, including alternative medicine, like massage therapy); exercise equipment at the work site; the entire cost of a home security system, including installation and service (without an employee, you can only prorate the deduction to the size of your home office); occasional dinner money; entertainment, holiday, and birthday celebrations; and gifts. Greene advises that you have a written contract with your spouse that follows IRS regulations. Consult your tax adviser for more information, or Greene will set one up for you, call (800-834-3285). It worked for him: Mrs Greene is now in the business of selling spousal employment contracts for her husband. --Reshma M. Yaqub

     Robert Greene is a Certified Public Accountant and a Certified Management Accountant. Before building his own professional practice, Greene worked at accounting firms in the New York metropolitan area. For 5 years, he audited other CPA's, as part of the professional policing activity of the prestigious American Institute of Certified Public Accountants. He has been a practicing CPA and accountant for 15 years, and is based in Dutchess County, New York with offices in New York City and Long Island and clients in fifteen states. Robert Greene can be reached at 800-834-3285, or by fax: 845-889-8161.