America’s Cutest Last Minute Tax Deduction Contest will give you chance to try your new baby's luck. The America’s Cutest Last-Minute Tax Deduction Contest starts on December 1, 2009 and ends on January 24, 2010. During the promotion period you can enter the sweepstakes through the website www.cutesttaxdeduction.com via uploading 1 photo of your baby. The Cuttest baby photos is selected as winner and the winner have a chance to win $5,000 cash!

Eligibility: America’s Cutest Last-Minute Tax Deduction Contest is open only to legal residents of the 50 United States and the District of Columbia who are at least 18 years old at the time of entry, who are parents or legal guardians of babies born between 12/1/09 and 12/31/09, and who did not purchase any equipment for purposes of entering the Contest.

Timing: The America’s Cutest Last-Minute Tax Deduction Contest begins on December 1, 2009 at 12:00 a.m. Eastern Time and ends on January 24, 2010 at 11:59 p.m. ET.

How To Enter America’s Cutest Last Minute Tax Deduction Contest: During the Submission Phase, visit www.cutesttaxdeduction.com and follow the links and instructions to complete and submit the registration form including a valid email address. Then, follow the links and instructions to upload 1 photo of your baby born between 12/1/09 and 12/31/09, including baby's first name and date of birth and name of parents or legal guardians. The baby must be the only person who appears recognizably in the photo and there must be only 1 baby per photo.

Limit: One Entry per person per baby during the Submission Phase.

Prizes: One grand prize: A $5,000 check. Actual Value: $5,000.

Winners: Winner List of America’s Cutest Last Minute Tax Deduction Contest requests will only be accepted after the promotion end date and no later than May 27, 2010. For the Winner List, send an email with subject line: “America’s Cutest Last-Minute Tax Deduction Winner List Request,” to WinListRequests@eprizefulfillment.com.

America’s Cutest Last Minute Tax Deduction Contest Official Rules.

America’s Cutest Last Minute Tax Deduction Contest Entry Form.

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