The National Association for the Self-Employed is encouraging small business owners to get an early jump on their taxes with top tax tips for 2008.

Among the tips are:
Visit or to determine whether you should have your taxes calculated professionally.

Determine whether cash or accrual accounting is best for your business.

Always report all types of income, such as interest on checking, savings and business investment account interest and bad debt recoveries.

Consider filing your taxes electronically, which ensures a speedier refund.