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Why the Supreme Court Ruling Makes My Life Easier: A Tax Preparer's Reaction to Obergefell v. Hodges
Filed under: Marriage, Taxes
I was sitting out on the deck with my husband and he asked me what I wanted for my birthday. I ran down my usual answers, "world peace, ending world hunger, etc." He gave his usual answer, "Probably not this year." I told him, "That's alright, the Supreme Court just passed marriage equality, that makes my life easier. I'm happy with that." He gave me that raised eyebrow look and said, "Care to explain that one?"
I've been married to this man for over 30 years so you might not think Obergefell v. Hodges will have much of an affect on me personally, but as a tax professional, it does. Here's a little history of how legislation and the Supreme Court decisions have affected taxes over the past 11 years.
Massachusetts legalized same sex marriage back in 2004. That was the beginning of the crazy tax returns. You see, while you could be legally married in Massachusetts, the federal government didn't recognize the marriage. So, you had to file as married on your state return and single on your federal. As a tax preparer, you had to prepare three tax returns instead of one. Back in those days I was an instructor for H&R Block. I remember teaching how to prepare that return in one of my classes. It was pretty crazy and very complicated. Living and working in Missouri, I didn't see many Massachusetts returns, but we still have to know how to do them.
More states adopted gay marriage, but it was still illegal in Missouri. Couples were getting married in Iowa and living in Missouri, but they still couldn't legally file jointly here in Missouri. Some of my business colleagues and I worked on a tax strategy to help couples who were "married for all intents and purposes but just not legally recognized in the state". It was a good tax plan while it lasted, and for some couples it was actually better tax-wise than married filing jointly. But of course it didn't solve the issues of Social Security, healthcare, or pension benefits.
In 2012, the First Circuit Court of Appeals ruled that the Defense of Marriage Act (DOMA) was unconstitutional. This issue was headed to the Supreme Court, but hadn't been settled yet. Which was another tax headache. You see, if the Supreme Court ruled that DOMA was unconstitutional, it would affect tax returns, but you can't change your tax return based on the first circuit court of appeals. But–there's a three year limit to amend a return for a refund. So, if you didn't want to miss out on a potential refund for 2009, you had to file something called a "protective claim for refund."
That meant, you were filing an amended return based upon something that hadn't happened yet, hoping it would. The IRS would just stick those returns in a drawer until (or if) the issue ever came up. You had to write: "Protective claim for refund contingent upon the US Supreme Court decision on the First Circuit Court of Appeals case regarding the Defense of Marriage Act, Gill v. OPM." If you didn't work it just right, the IRS could just reject your claim.
In June of 2013, the Supreme Court held in United States v. Windsor that the federal government was required to recognized same sex marriages.(I know, I know, what happened to Gill? Windsor was heard first so that became the landmark decision and the Gill petition was turned down in light of the Windsor ruling. Your Amended return claiming Gill would still be good because of Windsor though.) This meant that if a couple were legally married in Iowa, for example, that they would not only be allowed to file a state return as married filing jointly, but they could also file their federal tax return as married filing jointly.
The Windsor case had a lot of consequences for preparers. In places like Massachusets where same sex marriage was legal, then the couple could just file as married filing jointly for both the state and federal returns. But in other states where same sex marriage wasn't allowed, it was wait and see status while the legislatures battled it out. Here in Missouri, if you can file as married on your federal return, you filed as married on the state return. Next door, in Kansas, you filed as married on your federal return, and single on your state return. Those of us who prepare multiple state returns had to keep up on all of that. It was a headache keeping track of the state rules. Basically, in 2013, we had a flip flop of the tax rules–instead of filing a joint state return and separate federal returns like we did with Massachusetts in 2004, we were now preparing joint federal returns and separate state returns.
So now, with Obergefell v. Hodges I'm back to filing normal returns for everybody in every state. I get to ask normal questions like, "Are you single or married?" And I don't have to ask, "Are you gay or are you straight?" Because quite frankly, whether you're gay or straight should have absolutely nothing to do with your tax return.
Tax Strategy for Exes that Get Along
Filed under: Taxes
If you have a child with an ex-spouse, or even someone that you weren't married to, you might already know how complicated the whole tax situation can get. Who can claim what? And if you now hate each other, then it's really a problem.
But—if you and your ex get along and you want to work together to make the best situation for your child—then I've got a tax strategy for you to help you maximize your refund.
This strategy only works for couples that get along, and basically share physical custody. If this sounds like you and your ex, then you two are perfect candidates to work together on your taxes. If your ex is an absentee parent stop, this isn't for you. If your ex is a nasty person, stop, this isn't for you either.
If your ex is a decent, trustworthy human being, then you can continue.
The first step is for you and your ex to do your own taxes the way you normally should. For example: let's say your divorce decree states that you are the custodial parent and your ex gets to claim the exemption for the child. That's how you prepare your taxes and set the baseline for what your refund or balance due should be.
An example might help. Let's say that Barbie and Ken had a child named Penny and then got divorced. Although Barbie and Ken basically share custody of Penny, if push comes to shove, in the divorce decree, Barbie is the custodial parent. Per the decree, Ken is allowed to claim Penny's exemption every other year. So the way for them to file is for Barbie to claim the head of household filing status, but not claim Penny's exemption. Barbie also gets the Earned Income Tax Credit and the Child Care Credit for Penny's daycare expenses. Ken gets the exemption, and the Child Tax Credit.
That's how you determine the baseline for Barbie and Ken. Let's say that in this example, Barbie would get a refund of $1500 and Ken would get a refund of $1000. Together they get $2500.
There are FOUR Scenarios to this. When preparing your taxes, you're going to run all four scenarios:
- YOU claim no child, single, 1 exemption for yourself. EX claims: 2 exemptions; one for his/herself, one for child, AND claim EIC and head of household and child care credit
- YOU claim child for EIC and head of household filing status and child care credit, 1 exemption for yourself, no exemption for child, sign 8332 to other parent. EX claims: 2 exemptions; one for him/herself, one for child, no EIC, no head of household
- YOU claim 2 exemptions; one for yourself, one for child, no EIC, No head of household, EX claims: child for EIC and head of household filing status, 1 exemption for him/herself, no exemption for child, sign 8332 to other parent.
- YOU claim 2 exemptions; one for yourself, one for child, AND claim EIC and head of household and child care credit. EX claims: no child, single, 1 exemption for self.
Let's plug the numbers for Barbie and Ken in here. Scenario 1: Barbie owes $800 and Ken gets a refund of $4500. The combined refund is $3700.
Scenario 2: this is our baseline. Barbie gets a $1500 refund, Ken gets a $1000 refund. The combined refund is $2500.
Scenario 3: Barbie gets $1000 refund, Ken gets $3100. The combined refund is $4100.
Scenario 4: Barbie gets $2600 refund and Ken owes $900. The combined refund is $1400.
So in Barbie in Ken's case, it makes send to let Ken claim EIC and head of household filing status and have Barbie claim the exemption. It gives them back and extra $1600!
Now Barbie has a right to her $1500, and if she files using scenario #3, she's losing $500. So to make Barbie whole again, Ken would need to pay her back the $500 from his refund. And they would also have to agree on how to use the extra refund money.
I always recommend that you put the extra money you get into a savings account or 529 plan for your child. The only reason you can do this is because of your kid, so I think the money should go towards raising your child. But it's up to you.
Remember, only parents that get along can do this. If you hate each other, then you strictly go by the IRS rules for divorced or separated parents. Once you do this, you can't go back to the IRS because you changed your mind.
Put proper safeguards in place. If you're the parent that will get a lower refund than you normally would have, make sure that your ex sets up the part of his/her refund that makes you whole will come as a direct deposit into your bank account.
Make sure the part of the refund that is supposed to go to your child goes into your child's account as well.
Remember, this strategy is not for everyone. But for some families, it can be worth a decent amount of money.
How To File Your FBAR 2013
Filed under: FBAR, Foreign Income, International Taxpayers, Taxes
The IRS changed how FBARs are filed. It's now done online instead of mailing a paper form to Detriot. Here's a step by step guide to help you through it.
Now before you start, I get a lot of questions from people asking if they even need to file an FBAR. Here's a link to the IRS website that compares whether you need to file an FBAR or a form 8938. I like this comparison list better than most of the documents about whether you need to file or not. It's easier to understand in my book. So if you're unsure, look here before you file: http://www.irs.gov/Businesses/Comparison-of-Form-8938-and-FBAR-Requirements
The first thing is to find the website page. Here's the link: http://bsaefiling.fincen.treas.gov/main.html
When you open the page it says BSA E-Filing System, Financial Crimes Enforcement Network. If you're a normal human being, and you see the "financial crimes enforcement network" you're going to think you're in the wrong place! You're at the right page. And no, you're not a criminal. By some weird luck of the draw, the financial crimes division is in charge of FBAR filing. Personally I think they should change the name but the IRS isn't taking my suggestion on that.
As an individual, you're going to want to select the top box, Report Foreign Bank Accounts (FBAR).
This will take you to the next screen where you can choose whether to prepare or submit your FBAR. We'll start with preparing.
When you click on the "Prepare FBAR" link, you should get a download of the input document. But, you might get this instead:
If your download doesn't convert from the "please wait" page, you'll probably have to download a newer version of Adobe reader.
[Geeky technical issue: my computer had real problems opening this file. I got around it by downloading the NFFBAR to my computer and then opening the file from there. This might work for you if you're also having trouble.]
The screen you want to see looks like this:
The first thing you're going to do is name your file so that you can find it again. I'm choosing Roberg FBAR 2013. Next, you're going to click on the Filer Information tab. You'll see a screen like this:
That's going to have all of your personal information, your name, social security number and address. If you don't have a social security number or ITIN number, then you can use your foreign identification such as a passport number. When you're done with this section, go to the next tab: Report of Foreign Bank and Financial Accounts.
That's the meat of the reporting form. This is where you put your bank account numbers, the maximum value of your accounts and where they are located. These are accounts that you actually own either by yourself or jointly with your spouse.
For accounts that you only have a signature authority over, that's on the next page. It is as follows:
Now this looks pretty similar to the "consolidated account" form as well:
So just make sure you're on the right screen when you're filling out the form.
The last page is for the signature date – or, if your tax preparer is doing this for you, that's the part that she fills out. If you're doing this yourself, you don't need to fill out the title on a personal account and the signature date will auto populate when you put the signature on the front page.
Once you're done, you're going to go back to the original screen.
Before you actually hit the signature button, you'll want to hit the validate button. It will check for errors and omissions for you to correct. Then you'll want to sign the form and save it. Be sure to print your form, and then when you're all set click on the ready to file button.
That will put you into a final screen where you're going to put your email address so you can receive confirmation about your filing. After you submit, you'll receive a confirmation notice. Later, you should receive an email saying that the BSA has accepted the FBAR.
You want to get your 2013 FBAR filed by June 30th. For those of you who are filing back FBARS, you'll need to answer the question about why you're late. If you're filing on time, just leave that box blank.
Helping Mom With Her Taxes: Tax Tips for Preparing Returns for Senior Citizens
Filed under: Taxes
If you have elderly parents you may find yourself in the position of having to assist them with their tax returns. If you have a parent showing any signs of dementia, it's especially important for you to step in and offer assistance. Believe me, I understand that there's a big difference between "offering" assistance and being "allowed" to assist. Parents can be stubborn, especially about money. But if your parent is showing signs of Alzheimer's disease or dementia, you really do need to step in and make sure that their paperwork is taken care of. Here are some tips to help you make sure you've got your bases covered.
If your parent has been working with an Enrolled Agent or other tax professional, talk to them first. They should be able to provide you with a list of all the documents that your parent has used on past returns. An old return, preferably the most recent one but even one a few years old, will give you a good clue as to what documents your parent usually needs. Here's a list of the most common items found on senior tax returns:
1. You need to find the Social Security Statement. The form is called a 1099SSA. It should be mailed by January 31. If you can't find it after February 1st, you can order a replacement at this web address: https://secure.ssa.gov/apps6z/i1099/main.html. It looks like this:
This sample picture is not in color, but the most distinctive thing about this statement is that it has pink on it. It comes in one of those envelopes that you have to tear off the sides to open up the paper—the envelope will be white. It's not a standard size.
The 1099SSA statement is important because for some seniors, their Social Security income is taxable—for others it is not. It all depends upon how much money they make.
Tax Prep Tip: Use tax software and always input the Social Security income even if it seems obvious that the SS income won't be taxable. Software will do the calculation about the tax for you. And should something turn up later and the IRS contacts you about income that you missed, by reporting the Social Security income even though it wasn't taxable—you've protected yourself from underreporting fines on that income.
2. Another statement many seniors receive is the 1099R – for pensions and annuities. Some seniors won't have any while others could have 10 or more. Most seniors will have one or two each—a pension or 401(k) from a job and an IRA.
Tax Prep Tip: Look at box 2 of this statement, often it is blank. Usually, a blank box means zero, but on a 1099R-a blank box could mean that the company didn't compute what was taxable. Many tax software programs will automatically count everything in box 1 as taxable if you leave box 2 blank when inputting the 1099R. You can test this by looking at line 16a and/or 16b of the 1040 to see if the number carried over there. On the 1099R form there is a checkbox for "taxable amount not determined". If that's checked, the default is to tax the whole amount. There are formulas for determining a taxable amount on these types of 1099s. If you're dealing with a large pension, it would be worth consulting with an EA to figure the taxability.
3. Investment Income: Many seniors have investment income. You're going to want to look for something called a 1099B, 1099-DIV or a 1099-Combined from. These come in all kinds of shapes, sizes and colors. Many seniors have more than one investment firm; just because you find one statement doesn't mean you have them all. Many of these firms deliver their statements online. If your senior parent used to be computer savvy, be sure to check online for these documents.
Also seniors, more so than younger investors, tend to hold individual stocks outside of the big investment firms. Look for individual 1099-DIV statements from Met Life, Pfizer, Ameren and the like. Many of these statements are still mailed, and they often come in smaller envelopes with the tear off sides. They should say, "Important Tax Document" on the envelope, but the envelopes do sort of look like junk mail so you may be combing through the recycling bin for these.
Tax Prep Tip: Investment documents aren't due out until February 15th. Be sure to allow enough time for all those statements to be delivered before you start your parent's return. Some of those brokerage house statements can be over 20 pages long. While most of the information you need is all on page 2 or 3—there's a reason they are sending you 20 pages of information. If you have "gross proceeds from sales of investments" – you need the back 20 pages to determine the basis of that stock sale. If you have non-taxable dividends from municipal bonds – you need the back 20 pages to determine if that money is taxable to your state. Brokerage houses don't send you all that stuff because they hate trees. If you get a statement like that and you don't understand it, it's worth the money to get professional help at least once so you know where everything goes
4. Bank interest statements. These are called a 1099-INT. Seniors are more likely to have CDs than younger taxpayers, and they shop around for the best interest rates. Don't be surprised to find multiple bank statements.
Tax Prep Tip: Some banks put all of the CDs and their interest on one combined bank statement. Other banks send separate statements for each CD—making it look like you've just got duplicates of the same statement. If it looks like you've got duplicates—check the account number carefully to make sure you're reporting everything (and not double counting the same one!) List the interest earned on each statement as a single line item. If the bank is sending you statements in separate envelopes, the IRS is also getting that information separately. If you combine the amounts, it won't match the IRS numbers and could cause you to get a letter.
5. State programs: many states have tax credits for senior citizens. Here in Missouri, we have a property tax credit for low income seniors. There are programs like that in many other states as well. Even if your parent's income is too low to require filing a federal return, be sure to check to see if he or she may qualify for some tax benefit in your state. You'll want to keep an eye out for real estate tax receipts or rental income statements.
It can be difficult helping a parent at tax time. Half the battle is knowing what to look for and where to find it. The harder part is often persuading your parent that she needs help! But if your parent is confused, especially about financial matters, you need to step in and make sure that her taxes are taken care of now. It's much better than having to deal with the IRS on her behalf later.
Filing Your St. Louis County Personal Property Tax Declaration
Filed under: Taxes
41 South Central Avenue
St. Louis, Missouri 63105-1777
Do you own a small business in Missouri? Are you filing a Schedule C with your 1040 tax return? Or do you have a partnership or corporation? If yes, then you're supposed to pay personal property taxes on your equipment.
I keep getting asked: Do I have to pay personal property taxes? Do I have to fill out that form? If you own a small business, the answer is yes.
I used to think that if you didn't have any assets, you didn't have to do a business personal property declaration. But—even if you have absolutely no business assets at all, you're going to have a minimum assessed value of business property for tax purposes of $200. That's not what the tax is, that's an assessed value of your property.
So how does that assessment thing work? I'll use my own business as an example. In 2013, I bought new computer equipment. The total cost was around $3,000. Computers count as "5-year" property, because that's how long it takes to depreciate a computer on your tax return. (Office furniture is an example of a 7-year property.) Now I'm writing off the whole cost of the computer on my tax return (as a Section 179 expense)—but it's still considered a 5 year property for depreciation purposes and for the personal property tax declaration.
In the personal property tax declaration form, I would put $3000 for year 2013 in schedule 9 for 5-year property. (If your brain just exploded reading that, relax, I'm going to give you the easy cheater way to do the form in a little bit.)
Then that amount (in my case $3,000) is multiplied by .85 and then multiplied by .3333 so my assessed value is $849.92. That's not the tax I'm going to pay, that's just the assessment of the value of what my business owns. (3000 x .85 x .3333 = 849.915)
Last year, the tax rate was 8.052. I only had $230 of assessed value so my bill was only $18.52 this past December. Because of my new equipment, my bill will be higher this year. But your bill is going to be close to 8% of what the assessed value of your equipment it. As your equipment ages, the assessment will go down but the assessment will never go below $200.
So what's the cheater trick for filling out the form? Grab your tax return and pull out the Federal depreciation schedule. It's going to have a list of your company assets, what they cost, and whether they are a 5-year, 7-year, or a 10-year property, and what year you bought them. If you have company assets like computers, equipment, or vehicles, then you should have a depreciation schedule to go with your tax return. I know that some companies won't give that list to their clients to force them to come back every year. If you're not getting that list—you have a right to ask for it. (And move to a preparer that gives you all the information you need for your taxes.)
If you didn't get your personal property tax declaration statement in the mail, here's a link so you can have the form:
You need to have it signed and filed by March 31st.
St. Louis County has started a new Online Personal Property Declaration that will be available from February 1 – April 30th. http://revenue.stlouisco.com/Collection/ppInfo/ppDec.aspx It's a good option for people who missed the March 31 deadline and for people who are just more comfortable with on-line services. If you start using the online service, you'll be able to access your previously filed returns, making it a whole lot easier to fill out that form in the future!
If you've been forgetting to file your St Louis County personal property taxes, 2014 is a good year to come clean and start filing.
Filed under: Taxes
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5 Reasons to Bring Your Old Tax Return to Your St. Louis Tax Preparation Appointment
Filed under: St. Louis Tax Preparation, Taxes
I hear this question a lot, "Why does my tax preparer want to look at my old tax return?" The answer is: Lots of reasons. Let me give you a few examples.
1. Carry forwards: A carry forward is something that was on your last year's tax return that can affect your taxes this year. A really important one is capital losses. Let's say you sold some stocks last year at a big loss and couldn't use all your losses on last year's return. You get to carry those forward until they're used up. I once had to amend a bunch of tax returns for a woman with $100,000 of loss carry-forwards. She had never brought her returns to her preparer before. Because the returns went back for more than three years, some of her deductions were lost forever.
But it's not just capital losses. All sorts of things from last year can affect this year's taxes like depreciation, estimated tax payments, what you paid to the state, did you itemize or not, and did you pay any alternative minimum tax (AMT), just to name a few.
2. Continuity: the IRS looks at things funny when you've got changes. Changing something simple like putting the wife's name on top one year, and then putting the husband's name on top the next can be seen as an attempt to hide something. I always list taxpayers in the same order as the prior year return to avoid trouble. I once helped taxpayers who had a simple notice about their taxes. It was normally an easy thing to fix—make a quick phone call and mail a document and you're done. What I would call a no-brainer as far as audit letters go. But for this couple, it took weeks to settle the issue; I couldn't understand the problem. Finally, the agent on the case explained that they were "digging into the taxpayers" because they had flip flopped the names on the return for different tax years, which is a common habit with fraudsters.
Fortunately for the couple had nothing to hide—but a teensy little question on their tax return (not even a mistake, just a question) led the IRS to look back through several years of tax returns because of the flipped names.
3. Finding missed deductions: If you have a professional do your taxes, we want to find a missed deduction. It's what we do. For us it's the chocolate sauce on the ice cream. It's well…., click on this video to see how finding extra money for you feels http://www.flickr.com/photos/83052216@N00/4354753195/in/photolist-7CPfpD-9LYL7p
4. Making sure your new preparer doesn't miss something: I have some clients with some pretty complicated paperwork. They have tax forms that aren't included in home tax preparation software and aren't even found in some professional packages. I have to get some of these forms from the IRS and prepare them by hand. (I actually print out extra copies of those forms and tell my clients, "If you ever change preparers, your new preparer needs to see these.") But even if your tax return is fairly easy, letting your preparer see your last year's return is a good idea—you don't want her to miss something.
5. Comparison: Putting your tax returns together for comparison purposes is a valuable tool for you. How did you do this year? Did you make more than last year? Did you make less? What did you do differently? What should you do differently? You've probably heard the old saying, "Those who don't study history are condemned to repeat the same mistakes." The same goes with your tax return.
So please, bring your old tax return with you when you make a tax appointment. It will make your preparer happy and it could save you some money!
5 Things You Probably Didn't Know About Santa's Tax Return
Filed under: Holidays, Taxes
What about Santa's taxes?
- Given that Santa travels about 75 and a half million miles a year (mostly on December 24th) his mileage deduction (at 56.5 cents per mile in 2013) is $42,657,500.
- Reindeer are depreciated over a period of 7 years.
- North Pole elves are considered employees and receive W-2s. Elves outside of the North Pole are considered contract labor and receive 1099s. (There are people who work as "elves" outside the North Pole that work for other organizations–like at the mall, who receive W2s, but they are not real elves and are not employed by Santa himself.)
- Because the elves live at the North Pole for the convenience of their employer, and since living at the North Pole is a condition of employment, elf lodging is not taxable to the elves.
- Santa doesn't actually make any money from his toy distribution operation. Most of Santa's income comes from royalties from his guest appearances in movies, books, and television commercials.
1. Santa's distance traveled: The Physics of Santa, http://www.daclarke.org/Humour/santa.html
2. Reindeer depreciation: IRS publication 225 Farmer's Tax Guide
3. Elves are employees: Common Law Rules of employment, http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Independent-Contractor-Self-Employed-or-Employee
4. Elf housing: IRS publication 15B Employer's Tax Guide to Fringe Benefits
5. Santa's income from royalties: http://en.wikipedia.org/wiki/RoyaltiesBook_publishing_royalties
Personal Budgeting – Is it for You?
Filed under: Budget, Taxes
Individuals and corporations (as well as income from estates and trusts and estate and gift transfers) are all subject to taxes pending the presence of taxable income. Among one of the numerous benefits with budgeting is planning for the impact of these taxes. But first let's look into why certain entities do and do not budget.
In a corporate setting, budgeting is a necessary part of the accounting system and managers often receive pay increases if production is within budget. Also, budgeting is imperative in corporations in order to stay current with the ever changing government regulations and to keep up with the current industry competition.
What about the small business level? Do you like to stay up late and write up budgets and proforma financial statements? Not everyone does. And in my opinion, not everyone has to. Jan and I have seen many successful small businesses who do not write up formal budgets for their businesses. It's your choice but I am not against them whatsoever. Of course, the bigger your company is getting, the more likely you will want or even have to start creating budgets.
And you? Do you have a budget? Not your small business, not your S Corp, not your partnership, but YOU? Personal budgeting for some can be worse than going to the dentist. If a template is all that is holding you back, we have a free one in this blog and in the downloads tab on top of the website. This budget template has a very clean presentation and is nicely detailed. I am certain that you will like it.
RTS Personal Budget – Click to Download
My point with this blog was not to tell you that budgeting will solve all of your problems and that once you create the perfect budget, the weight of the world will be lifted off your shoulders—although for some people it will. Making a budget is not imperative for your success – many Americans alike get up and go to work everyday, make a modest salary, and support a family with discretionary income leftover all without ever touching excel. Where am I getting at? If you don't have a reason for making a budget, then you simply won't. Money is different things to different people – a blog post in its own—and some people do not care to know how much money they are making on a monthly basis.
However, what about the gentleman who finds himself with enormous tax debt and needing to do an offer in compromise with the IRS? To do that, he has to do a 433-A (OIC) which asks you to provide monthly income and expenses–essential a monthly budget.
Will creating a budget reduce my taxes? Not necessarily. Whether you make a budget or not, your income will always be subject to taxes. However, it does help plan your tax liability and gives you a more accurate picture of what your taxes and tax bracket could be given accurate estimates.
Deducting Your Starbucks Coffee on Your Income Tax Return
Filed under: Business, Business Expense, Small Business, Taxes
This is where Starbucks comes in. I suspect that more business is conducted at Starbucks coffe shops than anywhere else. It's sort of every small business owner's "office away from home"–neutral networking territory. If you do the whole networking thing, certainly you've had the "Let's meet for coffee" meeting.
Coffee meetings are safe. Generally you're not billing for time at a Starbucks meeting. Being an accountant, I think some people are afraid to come to my office. They think that if they walk though my door I'll put the meter on and start billing them. (I'm not that bad, really!)
Many small business owners don't have offices, so Starbucks is a good place to hold a meeting. I know some small business owners who spend hours at Starbucks. For the price of a cup of coffee you also get a table to work at and an internet connection.
So, how do Starbucks coffee receipts fit into your tax return? I've got two ways:
- 1. You meet a business acquaintance for coffee and you pick up the tab for both of you. Keep track of the meeting and you easily meet the 50% deductible rule.
- 2. You meet a business acquaintance for coffee but you only pay for your own coffee. (This is pretty common.) You can still probably claim this as a business expense but you have to be a little more careful. There's an old 1953 court case (Sutter v. Commissioner of Internal Revenue http://www.leagle.com/decision/195319121ttc170_1172) that states that you can't deduct entertainment expenses just for yourself if you're paying what you normally pay for something.
So — If you're going to Starbucks everyday and picking up a latte whether you've got a meeting or not– that's a normal expense for you so a Dutch Treat Starbucks coffee isn't a deductible business expense for you.
On the other hand, if you're not buying gourmet coffee unless you're at a business meeting, then you'd be allowed to claim that expense. The whole key here is to document, document, document. For me–I pay a $30 fee to my office manager so that I may have coffee at work. At one cup a day, that works out to $1.50. At Starbucks, my coffee costs $4.50; so clearly, I'm not normally spending $4.50 on coffee unless I'm having a meeting.
Under the Sutter rules, I don't have to subtract my normal coffee cost from what I spend, I can deduct 50% of the whole cost. I just have to be able to prove that my normal coffee cost is less than $4.50.
Does the IRS really go back to 1953 tax court cases when they audit returns? Yes, as a matter of fact, they do. Even though there have been significant changes to tax law since that case, Sutter is still invoked in audit cases with high entertainment expenses.
Personally, given how many people use Starbucks for their meeting rooms and internet connections, I think the IRS should allow a 100% deduction for Starbucks as a rent and computer expense. But don't try that, it won't fly with the IRS. The best you'll get is a 50% deductible meals and entertainment expense.


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Originally written on Blue Seat Blogs | Last updated 1/20/13
LOS ANGELES, CA - JANUARY 07: Ville Leino #21 of the Detroit Red Wings is held by Brandon Segal #49 of the Los Angeles Kings at the Staples Center on January 7, 2010 in Los Angeles, California. (Photo by Bruce Bennett/Getty Images)
After last night's loss to Boston, Brandon Segal was returned to the Connecticut Whale of the AHL. Segal, who was obviously just filling in for the suspended Arron Asham, played just over five minutes last night, finished with a blocked shot and two PIMs (a hooking call). Thanks to Joe Fortunato of Blueshirt Banter for this one. Tweet
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Traveling the USA, destination Alaska, I reckon!
View Single Post
bush pilot
Beastly Adventurer
Joined: Jun 2006
Location: Thailand
Oddometer: 2,526
I've been bad bad about updating this thread,
Spent a bunch of time in Virginia at a pals farm.
It was once the home of
Turner Ashby
, a confederate general.
I got enlisted to help mow the lawn. Nice job if I do say so!
Then I was off to Maryland where I caught a little fish after two days trolling the Chesapeake bay
Then off for a side trip to Hatteras while waiting to meet back up with my son.
A nice ride on a North Carolina ferry
Got back to VA and visited the Hudson car club meet in Front Royal.
Twin H Power baby!
Another side trip into West Virginia
I meet back up with my son.
We do Washington DC where like a clown, I overheat my engine.
Then west into PA and Gettysburg.
The place where a relative took it to the Federal troops. Gettysburg is an amazing place you really have to see it to get a idea of the carnage which occurred.
Hundreds of these markers mark the various engagements.
Into the great plains.
Friends farm in Minnesota.
Square house built in 1878.
Hills of South Dakota
Buffalo Road
We're in Montana now. I've been nursing my bike across the country after I warped the cylinder in Wash DC, it's been using a quart of oil every 3-400 miles , still runs great.
Going to get it fixed with a 685 kit in Oregon.
bush pilot screwed with this post 06-11-2009 at
bush pilot
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Date: 01/29/2013
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Fashion Photo of the Day 1/16/16 - Sarah Paulson
Sarah Paulson at 70th Annual Golden Globe Awards HBO Party (Photo by Picture Perfect / Rex USA)
About Author
- Casting Roundup: Sarah Chalke, Kim Raver Headline New Pilots
- ADVENTURE TIME Headed to the Big Screen?
- Pilot Season Roundup: Colm Feore, Daniel Stern, Dave Annable to Star in New Shows
- James Franco to Star in New Fox Comedy, WHY HIM?
- Christopher Meloni to Star in WGN America's Slave Drama UNDERGROUND
- Check Out Alex Dunphy's Full College Essay from Latest MODERN FAMILY Episode
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- CONSTELLATIONS' Jake Gyllenhaal and Ruth Wilson Set for THEATER TALK This Weekend


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Edit Your RAW FILE »
Edit this RAW FILE Week 78 – From a Nikon D3100
She is worthy of an edit with numerous possibilities. There is a ton of detail in this file that you can work with to make this image into something pretty amazing. Which direction will you go. Killer black and white or split tone or possibly something even more off the wall.
As always you must be a member of the forum to access this weeks and all past weeks RAW files. Be sure to rename your edits FroKnowsPhoto RAW Edit of the week 78. You can post it right back here on the forum as well as facebook, google+, twitter but please DO NOT EMAIL me your edits of this file.
You must be signed into the FORUM in order to access the RAW FILES. Click the image below to access this weeks RAW FILE.Read More »
Edit this RAW File WEEK 77 – Nikon D3200 FILE
Last week we had a Nikon D800 RAW File this week we have a Nikon D3200 File that I captured while in Chicago this past week.
I exported this file as a DNG so you can open it in any program you would like. What will you do with this file, will you crop it, go black and white, go color or go over the top extreme. I think a 1920's gangster edit could be pretty interesting and make for a fun edit.
You must be signed into the FORUM in order to access the RAW FILES.
Click the image below to access this weeks RAW FILERead More »
Edit this RAW File Week 76 – Nikon D800 Studio Image
This weeks RAW EDIT brings us a RAW File from a Nikon D800. I went ahead and saved it as a DNG so you all can open it in what ever version of Lightroom you may have.
Studio shots are always interesting. They give you the ability to tweak many different things and thats exactly what I would like to see with this weeks RAW EDITS.
Be sure to click the image below to access the RAW file from the Fro Forum. Be sure to post your edits in the forum to possibly be included in the selection for your RAW Edits of the WEEK.Read More »
Edit this RAW File week 75 – SONY Girl
This week we have a file from a Sony A550 DSLR. This is one of the first times that we have had a Sony RAW file to work with. The thing about this image is there is something there but its far away. We have an attractive model in a not so bad pose but the image needs to be saved.
How would you edit it, how will you save it, will you go black and white, split tone, leave it color or do some other kind of extreme edit. I think you all may end up cropping this image to make the composition much better and I will be doing that as well. I was pretty surprised to see how well the RAW file held up when cropped to an extreme amount.
Have fun and lets see some crazy edits this week.
Click the image below to download this weeks RAW FILERead More »
Edit This RAW File Week 74 – Piercing
This week we see this NEW RAW FILE 74 to edit as well as your RAW Edits of the week 73 Skee Ball.
What will you do with this weeks RAW file of the young lady with the interesting holes in her face? Will you go traditional or will you go totally extreme. Either way have fun with it and be sure to post it in the Fro Forum.
This week you will get to see both Adam and my RAW EDIT of the Skee Ball image just like old times. We sit down and discuss the differences between both of our edits.
CLICK the images below to access this weeks RAW FileRead More »
Edit the RAW File 73 and Your RAW Edits 72
This weeks RAW file comes from one of the recent photo of the day files. I asked the photographer to send it over as I thought you guys would have a lot of fun editing it. What direction will you take it, will you go HDR which I think has a chance of looking really good or will you go extreme black and white? The great thing here is its totally up to you which direction you should go.
CLICK HERE or the image below to download this weeks RAW File from the forum
You will also see your RAW Edits of the WEEK 72 in the video posted above.Read More »
Edit this RAW File WEEK 72
Here we have a photo that was taken at a photography workshop where they bring out models for everyone to photograph. The color in this images is already popping so what will you do with it? Is this one going to stay color or go black and white? Are you going to have her stepping off the titanic or possible landing on the moon?
Lets see what you come up this week for both normal and off the wall edits. CLICK HERE to access this weeks RAW Edit.Read More »
Edit this RAW File Week 71 – Rock Climber
This weeks RAW file holds unique possibilities for edits bother normal and slightly extreme. I think there are many options to tae this weeks file from cropping to black and white to tones. If you are feeling adventurous and would like to try an extreme edit go for it. I can see a few of you cutting this guy out and placing him in different places around the world.
Captured with the Nikon D7000 and Nikon 18-200. Feel free to edit this image in Lightroom 4, Photoshop or any other program you have.
Click Here to access this weeks RAW FILE.Read More »
Edit this RAW File Week 70
I am really drawn to this image for many reasons. It is sharp, interesting and holds major potential for numerous amounts of RAW Edits. There is no telling how many different directions you guys will take this raw file. What will you do with it, will you turn the sky deep purple or even fire red or will you go a direction I have not even though about yet?
Let's see what you can do both with normal edits and off the wall ones. Have fun!!!!!!
Click Here to access this weeks RAW FILE in the Fro Forum.Read More »
Edit this RAW File WEEK 69 – Nikon D4 Raw FILE
I have had my Nikon D4 for about a week now. I honestly have not shot to much but I did go out to the baseball field last week to capture some images. You guys have been asking me to put up a Nikon D4 RAW file so I am doing the next best thing.
Being that most people wouldn't have a way to open a D4 RAW file I saved it as a DNG that can be opened in older Lightroom and Photoshop applications.
This image was taken with the Nikon D4 with the Nikon 300 2.8 AFS. I think it is time for me to upgrade to a 300 2.8 AFS VRII so if anyone is interested in picking up mine please drop me a line.
CLICK HERE to download this RAW FILE from the forum. You must be signed into the forum to access each weeks RAW FILES.Read More »


text:
Forum Events
1 reviews
By installing you agree to the Terms of Use and other terms
PublisherWorld Economic Forum
Download size2 MB
Last updated12/8/2014
Works with
- Windows Phone 8.1
- Windows Phone 8
App requires
- contacts
- music library
- photos library
- media playback
- data services
- phone dialer
- HD720P (720x1280)
- WVGA (480x800)
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Supported languages (1)
This is the official app for participants of World Economic Forum events. IMPORTANT - To use this app you must be a registered participant at a Forum meeting and already be in possession of a valid Forum username and password – you should have received your username when registering and perhaps have already used it to access the Private Area – the World Economic Forum's online collaboration platform. This app provides access to your updated programme, personal agenda and participant booklet on the move and even when offline. Other services such as session sign-up, messaging and live personal agenda are also available depending on available network connectivity. To make the most of the app, we encourage participants to: Use the list of participants to find full contact information of fellow participants. Check and search the regularly updated programme to quickly find information of interest. Sign-up for sessions when required. Check your personal agenda including any speaking roles, private events and bilateral meetings. Access maps and other logistical information for the meeting - Forum reports, session summaries and more. Connect to other participants using the messaging service. New in v1.5.0: - Several bug fixes and improvements


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Matt Meanders Mexico & 'Merica - WR250X
View Single Post
Gnarly Adventurer
Joined: Dec 2008
Location: Pacific NW
Oddometer: 124
Day 5 Tuesday May 20
North of Las Vegas to Phoenix
I was cursing the wind today. I should have pushed on last night. It was blowing but not this bad. Headwinds suck but headwinds on a loaded 250 with 70 mph speed limits is a whole new level of suckage.
Wind is the continuing theme through out the day. My bike has 6 gears and I was in 4th and 5th most of the day to try and keep near the speed limit. I drafted people whenever possible.
The wind finally died down a little bit when I was almost to Phoenix. Got to my Uncles house fairly exhausted. Tomorrow I rest. Kinda.
There is a joke in here somewhere. You can also see the wind in all of the flags.
Gas and machine guns. A natural combination
Took a break here. Needed some water and a picture of Dr Suess trees.
I had shipped my camping gear to my cousins in Houston while I was in Boise. I was planning on hoteling it while in Mexico. Hence my bike is now missing a bag in the pictures. I still had my Hennessy hammock with me though if I found somewhere I really needed to stay.
Matt Meanders Mexico & 'Merica - WR250X
Dam MultiTaskin' July 2011
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Vacuum Cleaner Belts
Did you know that proper maintenance can extend the life of your vacuum cleaner? One of the most basic maintenance items is belt maintenance. It is crucial part in your cleaning system that connects your motor to the brush roll. To check this, you need to remove the bottom plate and place a finger under the best to feel if it is taut. If you find that it's not, and it is showing signs of wear, it is time to replace it. While it is recommended you change vacuum belts once or twice a year, the frequency will actually depend on how often you use your vacuum cleaner. Frequent use makes it prone to cracks, sagging and other forms of damage. The motor is unable to turn a belt that does not have good traction on the brush roll. As a result, your vacuum does not clean up to its potential.
Looking for belts for your vacuum cleaning system? At GoVacuum, we recommend customers reduce the risk for vacuum repairs in the long-term by regularly checking the internal parts including belt, bag and hose regularly. While our advice represents general care and maintenance, we also stock a wide range of vacuum cleaner accessories including belts for a wide range of cleaners and ensure that your vacuum cleaner performs according to your needs!
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From Our Editors
Assured Self Storage has anything and everything necessary to safely store supplies for the short or long term. Most facilities boast climate-controlled storage spaces within larger fenced-in facilities, complete with key-coded gates, surveillance cameras, crocodile moats, and door alarms to protect your goods from vengeful ex-roommates and hopelessly lost apartment dwellers. The individual storage rooms, like summer romances, are available in month-to-month leases and range from the closet-sized 5'x5' unit ($34) to the expansive 10'x30' space ($189), which rivals a two-car garage in roominess and number of power tools.


text:
Originally written on The Football Fan Spot | Last updated 11/21/12
Last week: 27 (+1) Record: 4-6 The Jets were bound to bounce back last week. Teams that lose back-to-back games by 21 or more go 36-16 ATS in their next game. However, it still isn't a promising sign going forward. For every one good Mark Sanchez performance, he has 3 bad ones. Don't believe me? This year he's had 3 games in which he's had a QB rating over 90 in which he attempted 20 or more passes (including last week). In the game immediately after the first 2, he was a combined 38 of 81 for 421 yards, 2 touchdowns, and 1 interception, he led his team to 19 combined points in a 9 point loss and a 21 point loss. In fact, excluding those 3 games and one in which he passed for just 82 yards, but still had a QB rating over 100 somehow, his season high QB rating was 66.6. This week, on short rest, he gets a red hot and pissed off Patriots team that has added a new #1 cornerback since the last time they played. They're stuck with Sanchez into 2013 because he's owed 8.25 million fully gu...
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It's also important to acknowledge that during a recent clinical study, Acne sufferers reported that through eating unhealthy, junk foods, they noticed that their Acne condition worsened as time went by. Similarly, through eating much healthier and natural based foods, they noticed that their Acne began to slowly disappear. The video which Dean has released aims to give real tips & methods of dealing with Acne through natural remedy treatment. At the end of the video, he gives real, helpful advice that should provide useful for anybody currently suffering from the condition.
While the Doctor's may want to keep prescribing pills that simply don't work, Dean Bold believes otherwise. It's already known that Doctor's and pharmacies simply won't be able to make profits from promoting healthy diets, and so instead, they choose to prescribe pills and prescription treatment that simply doesn't work.
To begin learning more about natural acne treatment, and gain some invaluable tips & tricks for dealing with it, watch Dean Bold's video found here: http://vimeo.com/


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Stock Vector Illustration:
Crowd of people walking on a street and in a park.
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Kuechler, S; (1994) The Past is a Foreign Country: A Debate. In: Ingold, T, (ed.) GDAT. (48 - 60). Manchester University Press: Manchester.
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|Book chapter
|The Past is a Foreign Country: A Debate
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|UCL > School of Arts and Social Sciences > Faculty of Social and Historical Sciences > Anthropology
Archive Staff Only: edit this record


text:
The FinePix XP80 comes equipped with wireless functionality for remote shooting. Just download and install the Fujifilm Camera Remote app, then press the dedicated Wi-Fi button on the camera and users can make the most of wireless LAN communication with the camera, not only shooting remotely from a device, but also zooming in or out to fine-tune compositions and shooting movies, too.
In addition to remote shooting, wireless connectivity in the FinePix XP80 also allows users to select images or movies to be transferred a smartphone, tablet, and also PC.
Small and stylish enough to take anywhere, the flexible 20 Megapixel IXUS 170 with 12x optical zoom ensures brilliant results every time. Just point and shoot to capture sharp, detailed images far and wide.
Introducing the Kodak FZ41 Digital Camera with 16.15 Megapixels, Friendly Zoom from the new Kodak PIXPRO collection of digital cameras. Compact, intuitive and oh so easy to use, the FZ41 is the perfect camera to take anywhere you go. One-touch video, red-eye removal, face detection and AA batteries are just the start.
A different angle to your creativity. The PowerShot N2 gives you everything you need in the palm of your hand to capture creative, spontaneous moments. Featuring a new touchscreen that tilts up 180 degrees, activating the dedicated selfie mode, you will always look picture perfect in front of the N2. With creative filters and a dedicated mobile connect button, exercise your creativity in any spontaneous moment with the PowerShot N2.
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This waterproof digital compact camera is designed so that anyone can capture outdoor activities more casually, effortlessly and without worries. Despite its compact, lightweight body, the WG-20 offers outstanding basic specifications that outperform ordinary digital cameras and smartphones under demanding outdoor conditions. It is waterproof to a depth of 10 metres; shock resistant against a fall from a height of 1.5 metres; and cold resistant against temperatures as low as -10°C. It also features a host of advanced creative functions, including the RICOH IMAGING-original Digital Microscope mode that magnifies the subject and captures a microscopic world, often unnoticeable with the naked eye, in eye-catching images. The WG-20 is fully equipped to accommodate a broad range of applications, from outdoor shooting to everyday snapshots and business use.
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The Sony Alpha a6000 Mirrorless Digital Camera is featuring a 24.3MP APS-C-sized Exmor APS HD CMOS sensor and BIONZ X image processor with marked low-light quality and sensitivity to ISO 25600, shooting up to 11 fps and an intelligent Fast Hybrid AF system .


text:
Originally posted by worldwatcher
i could use a copy of that to write my letterz and # to my homies in da hood.
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NHLPA announces 31-player negotiating committee
Jun 27, 2012, 2:23 PM EDT
In advance of negotiations for a new collective bargaining agreement, the NHL Players' Association has named its Negotiating Committee, a 31-player panel representing a cross-section of all union members.
The players are as follows:
Craig Adams (Pittsburgh Penguins)
Adrian Aucoin (Phoenix Coyotes)
Alex Auld (Ottawa Senators)
David Backes (St. Louis Blues)
Marty Biron (New York Rangers)
Brad Boyes (Buffalo Sabres)
Chris Campoli (Montreal Canadiens)
B.J. Crombeen (St. Louis Blues)
Mathieu Darche (Montreal Canadiens)
Rick DiPietro (New York Islanders)
Shane Doan (Phoenix Coyotes)
Brandon Dubinsky (New York Rangers)
Ruslan Fedotenko (New York Rangers)
Alex Goligoski (Dallas Stars)
Ron Hainsey (Winnipeg Jets)
Scott Hartnell (Philadelphia Flyers)
Jamie Langenbrunner (St. Louis Blues)
Manny Malhotra (Vancouver Canucks)
Steve Montador (Chicago Blackhawks)
Dominic Moore (San Jose Sharks)
Brendan Morrison (Chicago Blackhawks)
Douglas Murray (San Jose Sharks)
George Parros (Anaheim Ducks)
Chris Phillips (Ottawa Senators)
Cory Schneider (Vancouver Canucks)
John Tavares (New York Islanders)
Shea Weber (Nashville Predators)
Kevin Westgarth (Los Angeles Kings)
Dan Winnik (San Jose Sharks)
James Wisniewski (Columbus Blue Jackets)
Henrik Zetterberg (Detroit Red Wings)
Note: more players may be added to the negotiating committee at a later date.
"It's great to see that so many Players have chosen to participate in bargaining and get involved in the important work ahead for their Association," NHLPA Executive Director Donald Fehr said in a statement. "I'm certain this group of Players and all Players who will be attending bargaining sessions will do a great job."
— Nineteen of the league's 30 teams are represented on the panel. Teams without a representative are Boston, New Jersey, Florida, Washington, Calgary, Colorado, Tampa Bay, Carolina, Minnesota, Toronto and Edmonton.
— At 21, Tavares is the youngest player on the committee.
— At 38, Aucoin is the oldest.
— James Mirtle of the Globe and Mail points out that Aucoin, Auld, Biron, Boyes, Campoli, Doan, Fedotenko, Langenbrunner, Moore, Morrison, Parros and Winnik are all pending UFAs.
— Fedotenko (Ukraine), Zetterberg and Murray (Sweden) are the only non-North Americans on the committee.
— Brainiacs: Parros and Westgarth went to Princeton, Moore and Adams went to Harvard, Murray went to Cornell and Darche won the Dr. Randy Gregg Award at McGill.
- tonyp13 - Jun 27, 2012 at 2:28 PM
Might as well be 30…how long before DiPietro gets hurt and has to leave?
- hystoracle - Jun 27, 2012 at 2:32 PM
The Wound!!!! The Wound!!! (just don't tell him the spoon is dirty too.)
- challer9 - Jun 27, 2012 at 2:33 PM
Damn, it's not often the first person to comment is the winner. Nice work.
- govtminion - Jun 27, 2012 at 2:45 PM
"That is the single nastiest paper cut I have ever seen, Rick. Why were your pants down in the first place?"
- danphipps01 - Jun 27, 2012 at 4:35 PM
Pure gold.
- mickeyb21 - Jun 27, 2012 at 2:41 PM
Too lazy to figure it out, but does anyone know how many of those guys attended college? Not that it really matters all that much, but I saw some Harvard and Princeton guys there. Just curious.
- miketoasty - Jun 27, 2012 at 3:08 PM
I know Craig Adams went to Harvard being that it is the only thing the Pens announcers have to say about him when he does something good.
- ron05342 - Jun 27, 2012 at 4:56 PM
Westgarth attended Princeton and hardly played under Sutter, and didn't play at all in the entire SC Playoffs for the Kings.
- Doesnotmatter - Jun 28, 2012 at 2:46 AM
Not because he went to Princeton. There was just no room in the line up after the Kings called up King and Nolan. He' got 2 more years on his contract but I doubt he's going to play another game in the NHL. He doesn't have the necessary skill level. And he's been reluctant to fight after he got beat up by John Scott.
- govtminion - Jun 27, 2012 at 2:43 PM
Wasn't there an article earlier saying Ovechkin was there as well?
- hockeyflow33 - Jun 27, 2012 at 3:32 PM
i thought I saw that too
- nhlobsessed - Jun 27, 2012 at 4:53 PM
Ovechkin was at the NHLPA Player's meeting in Chicago (along with about 54 other players). Those meetings were essentially to fill in the players on the issues the NHLPA wants to address and to allow the players to voice their thoughts and concerns leading up to negotiations.
This list is of the 31 players who will be directly involved in the negotiations with the NHL/owners.
- jimw81 - Jun 27, 2012 at 4:55 PM
wow, cindy crosby is so involve in the cba talks.
- miketoasty - Jun 27, 2012 at 5:08 PM
Read the comment directly above yours. He was in a previous meeting that was just talks.
Oh and nice grammar, punctuation, well basically congrats on butchering the English language.
- highlander24 - Jun 27, 2012 at 5:03 PM
Westgarth is a beast! GKG!
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|40 posts found
I know that not everyone dogs on it, but it seems that there are a lot of people that do. I especially noticed an uprise in its degradation since GW2. The fact that it has a targeting system seemed to hurt its credibility.
Does anyone else remember back when The Ocarina of Time hit? It had the famous "Z" targeting system that everyone praised for years and years. And that was an action adventure game. People now are complaining about it being in MMOs. We're not talking about first-person shooters here. Now, I'm not saying that every game should have it; I'm of the opinion that no feature should become the standard. But ragging on a feature for being in a game seems silly. Personally, I don't want my MMORPG to be played like an FPS. There are some that do, and that's great; I certainly don't complain about the existence of those, so why do people complain about the counter?
Another thing -- when did the idea of "player skill" become such a buzz phrase? I haven't really noticed its ubiquity since the saturation of the FPS genre. It seems to go hand in hand with argument against games taking time to achieve things. I'm not arguing for one side or the other, but I think that having time should be seen as advantage, just like someone with better reflexes. It's like someone complaining that FPS games aren't fair because he doesn't have great manual dexterity. Can you imagine the backlash on a comment like that?
My point is that no game should be crucified for a feature that it has (unless it's a feature that is becoming a standard, like "!" questing). It seems against popular opinion, but I totally think that there should still be games that pander to those with gratuitous amounts of time -- and not have some alternative that can be bought. This may seem a little off the topic of tab targeting, but really, it's the same dispute. The idea of player skill being crucial in an MMO is fine, but it most definitely shouldn't be mandatory, or even a standard.
Hard Core Member
Joined: 7/02/11
It's a result of the console / first person shooter gamers pouring into the MMO market. Hating on anything that isn't like their beloved games, even if it means changing an industry that already has a big following that likes things like tab targeting and tactical style combat, with stats and classes having the bigger influence on combat than twitch skills and the quality of your internet connection. It's also the reason why MMOs have been moving from virtual worlds into the e-Sport arena.
Joined: 12/11/08
Originally posted by blognorg
The problem that Ocarina of Time was trying to address is that 3D graphics were still pretty new, and many game companies hadn't yet figured out how to have a camera that gives you a pretty good view of what's going on. Z targeting didn't make for particularly interesting gameplay, but it did at least make the game playable, which is more than can be said for some other 3D games from that era.
Why do people have the idea that skill-based automatically means first-person shooter? There are lots of types of skill that don't involve a first-person perspective. Chess is a skill-based game, and reflexes don't matter at all. Tetris is skill-based. Tecmo Super Bowl is skill-based. Europa Universalis II is skill-based.
The idea is that winning and losing should depend greatly on what the player does, and not be largely preordained by levels and gear the moment combat starts. The latter means that combat basically consists of waiting for one battle to end so that you can start another. When you don't have to pay attention to what you're doing because it doesn't even matter what you're doing, a game is terrible.
Novice Member
Joined: 11/18/04
Heroes are about character - not gear.
Originally posted by Vorthanion
I like how you were able to put that. Normally when I try to say the same thing - I'm a little more inflammatory toward the invaders...ahem.
I miss the MMORPG genre. Will a developer ever make one again?
Explorer: 87%, Killer: 67%, Achiever: 27%, Socializer: 20%
Apprentice Member
Joined: 9/12/12
Originally posted by Vorthanion
I'd say its more a result of people getting tired that no one is doing anything different. Tab targetting existed because of technical limitations. Now we're at an age where even many indie MMOs have full real time twitch combat, yet the same tired old WoW clones stick to the tired tab targetting shallow combat formula.
Originally posted by Quizzical
That's not what I said. I'm referring to a particular type of mentality that references that style of game play. If you're going break down skill like that, then everything has some type of skill associated with it, but that's not my argument. You might be right about The Ocarina of Time having that feature to fix a problem, but targeting has been used for many games, years after that... to good results, I might add. Even if its roots are what you claim, it has allowed a style of game play that can focus on other areas, rather than relying on twitch controls. Look at Metroid prime; surely we were far enough along in 3D to render targeting archaic, but it was still used -- and it was awesome. I didn't read any complaints (though, I'm sure they existed) about the aiming. So, no, "tab" targeting's only function isn't just to handle an antiquated problem.
The other issue you are talking about can largely be attributed to the power curve. This isn't necessarily the same thing. I've played games that didn't have a ridiculous power curve, but still took an insane amount to time to get to the "max". However, PvP was still perfectly viable for many players that hadn't come anywhere near that level. Yeah, there are cases like what you're talking about (i.e. WoW), but the same can't be said in broad strokes.
Elite Member
Joined: 9/27/11
World > Quest Progression
I don't like full tab targetting because it seems a little unrealistic and, to be honest, a bit boring. Yeah I know, there's already a guy materializing fire from his hands but there should be a little more emphisis on motion and positioning in combat. I personally like the middle ground that GW2 offered as it let in a little more twitch but not too much. 2cp.
Elite Member
Joined: 9/26/08
"Before I speak, I have something important to say."
Originally posted by TobiasGrey
Sorry but adding a targetting reticle does not make the game different. TERA proved that nicely.
There's nothing wrong with tab targetting. I think there's too many players in the wrong genre.
"There are certain queer times and occasions in this strange mixed affair we call life when a man takes this whole universe for a vast practical joke, though the wit thereof he but dimly discerns, and more than suspects that the joke is at nobody's expense but his own."
Apprentice Member
Joined: 8/31/12
Originally posted by dave6660
While I agree, the fact is because of these console kiddies and demanding every game and its brother be declared an mmo if more than 2 people can play it together, we really don't have a genre anymore.
EA CEO John Riccitiello's on future microtransactions: "When you are six hours into playing Battlefield and you run out of ammo in your clip, and we ask you for a dollar to reload, you're really not very price sensitive at that point in time...We're not gouging, but we're charging."
Novice Member
Joined: 9/04/09
Excuses are the refuge of the weak.
Why the hate you ask, because it is usually implemeted badly, and you end up tab targetting the wrong mob more often than not. I think it was rift that drove me insane with tab targetting always dragging other mobs into fight because it was so inept at selecting closest enemy.
I think when tab targetting is implemented well, you dont notice it, but when its bad its horrific and possibly the sole reason for global warming. Its just one of those basics that should be done well, unfotunately it isnt.
Apprentice Member
Joined: 9/12/12
Originally posted by dave6660
This genre is not built on tab targeting. And the majority of people praised TERA's combat. It was the rest of the game that was an uninspired WoW knock off.
The point is, tab targeting is one of those tell tale signs that a game is going to be a WoW clone that doesn't dare to try anything different.
Very few MMOs do anything new with tab targetting.
Novice Member
Joined: 11/18/04
Heroes are about character - not gear.
It comes down to part of the fundamental argument of what is a RPG. It's definitely one of those subjective words - a million definitions and all that jazz; but to an extent it is what it comes down to...
I'm sitting at the table with a bunch of guys - we've got our diet Mount Dew, our Cheetos, and our 6-sided dice. When I direct my character to attack something, I've slapped a big ol' target reticle on the guy - I'm locked on the guy. Mentally, I've tabbed through the available targets and I've locked on. That's who my character is attacking. I'm not the character. I'm directing the character. RPG - tada!
Now for the guy that's played some action game with some RPG elements - well, they're used to directing the actions in the form of they're actually taking the actions. It's not a case of telling the character to swing - they're actually making the character swing. Their skill is what is determing whether the swing hits - not the character. If it's not the character, well - it's not an RPG to me. To these guys though, it is an RPG. They have a different view of it.
Doesn't mean I'm right and they're wrong. Doesn't mean that I'm wrong and they're right. It's one of those things...one of those words...and one of those systems.
When I wanted to play a RPG, I played a RPG. When I wanted to play an Action game, I played an Action game. Adventure, Adventure. Sports, Sports. Platformer, Platformer. FPS, FPS. RTS, RTS. Etc, etc, etc, etc, etc. Everything was pretty well defined and I pretty much agreed with the definitions. Different games may have had elements of other types, but they were still clearly defined as far as what the primary type of game was.
Then the marketing folks got involved - they wanted to snag different markets and bring them together. So they lied. Games that were not primarily a certain type were labeled as if they were. So a bunch of folks grew up believing that those kind of games were those kind of games. You can't fault them - can't really say they're wrong. It's not like they think an apple is an orange or anything like that... the terms have been muddied over the years, they no longer have those meanings - so, we're at where we're at... and all the arguments that ensue because of that.
Can't blame the other guy...nope, I can definitely see where they're coming from... but I sure as Hell can blame the marketing folks...
I miss the MMORPG genre. Will a developer ever make one again?
Explorer: 87%, Killer: 67%, Achiever: 27%, Socializer: 20%
Novice Member
Joined: 10/28/11
Originally posted by Vorthanion
The Call-of-Duty-ing of MMORPGs. That's why they're mostly just one-month-wonders now. :-(
I just realized:
What's tab targetting? I don't think I've ever used it.
Joined: 12/11/08
Originally posted by blognorg
Sorry to misunderstand you, then.
Tab-targeting doesn't automatically mean that combat doesn't take skill. But if you're going to make a game where combat doesn't take much skill, it's surely going to have some sort of automatic targeting mechanism--such as tab targeting.
Advanced Member
Joined: 3/25/07
I prefer auto targetting myself, I do however like tab targetting, but just so i can see some health bars, not for who I actually am targetting, I like TSW and GW2's takes on this, no matter who you have targetted if you swing and something is in front of you, you hit it
Novice Member
Joined: 5/14/12
Originally posted by VirusDancer
So much this. You have articulated the essential element of an RPG (IMO) in two short sentences. Bravo.
Also, a pragmatic issue: I simply can't imagine reticule targeting in WvW/RvR. It would be an orgy of accidental blastage.
Oh, without a doubt, targeting systems makes things easier. I'm not trying to promote which is better... It's completely subjective. I just don't see why there is such push for MMOs which "require skill". My argument is that there is totally enough room in the industry for any type of game, so I don't see why people bemoan a new game that has tab-targeting. I don't think that games need to have a twitch standard, which seems to be the mentality of some. I was just curious what their side was.
Advanced Member
Joined: 5/07/09
its not the tab targetting that bothers me so much as its the heat seaking magic and arrows that follow me around corners and rocks.
I wish more people knew about Asherons Call combat for magic and missle weapons, i bet alot more people would be wanting somthing like that if MMOs were main stream back when that game was in its prime.
but as it is now most people only know wow ( and all its clones ) combat...wich is very sad.....
Novice Member
Joined: 5/14/12
Originally posted by TobiasGrey
There are a lot of signs of wow-clone-ism, but it's kind of a stretch to throw tab targeting in there. Reticule targeting adds a lot of limitations that wouldn't play well in a crowded environment such as WvW or a Raid (AoEs are different, of course). There's a difference between cloning WoW and creating an effective interface.
Hotkeys are every bit as WoW-ish (or EQ-ish) as tab-targeting, for example, but the alternatives (i.e. gesture-based) are still fairly immature.


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January 2013: Making the Grade
Making the Grade
Christian Rodriguez: A Mason With a Plan
Maybe Christian Rodriguez didn't have a plan when he graduated from high school in Oklahoma, but he does now.
After a year of junior college, Rodriguez decided that he was "not ready" for more school. He enlisted in the U.S. Army and served three years in the infantry. Following his own military service, he temporarily moved to Washington, D.C., to provide care for his brother-in-law, who had been severely injured in combat in Afghanistan.
Back home in Broken Bow, Okla., he thought about the G.I. Bill. "My Mom was one of my motivations in going back to school," Rodriguez says. "She kept telling me that it's never too late to make something of yourself.
"I thought I should take advantage of the G.I. Bill, and my mother did, too," he continues. "I had done some construction. My brother builds homes. So, I enrolled in the masonry program at Kiamichi Technology Center in Idabel , Okla. I was surprised. I was better than I thought I'd be."
Christian Rodriguez is on a path to success.
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The Amateur Radio Clubs of the SEC with be having a special event commemorating the SEC Championship on December 6th. The event will begin at 1500 UTC on Friday December 5th and run through the game itself on Saturday December 6th. Listen for School Club Calls from the SEC conference. Each school club will exchange its QSL card. Please send QSL card & SASE. A certificate will be available in Electronic and Paper for upon request. The electronic certificate is free and the paper cetificate is $3.00. The event is listed in the ARRL Special Events Section of their website. (see below)
12/05/2014 | SEC Championship Game
Dec 5-Dec 6, 1500Z-1800Z, AA4UT, Maryville, TN. Southeastern Conference Amateur Radio Clubs. 14.250 . Certificate. UTARC % Bobbie Williams, W1BEW, 2703 Chantay Dr, Maryville, TN 37803. The Amateur Radio Clubs of the South Eastern Conference will have a special event prior to the SEC Championship Game on December 6th. Certificate upon request. Electronic free, paper with SASE and $3.00. Will be working several bands SSB and digital
UTARC History Compiled By Daniel Bowen
The Amateur Radio Club at the University of Tennessee was initiated in 1947 by a group of student and faculty Ham radio operators. Since that time, the club has gone through many changes, and various levels of activity. As of September 2000, the UT Amateur Radio Club began a campaign of vigorous reinstatement, with all new, active members working to establish a strong and worthwhile presence on the University of Tennessee, Knoxville campus. In the fall of 1999, after the club had been inactive for several ye ars, three student Amateur Radio operators, Mike Swiatkowski, Daniel Bowen, and Past Club President Chris Brown, began actions that would lead to the complete reinstatement of the UTARC. Access was obtained to the old radio room, and the location was dee med unusable for permanently operating radios any longer. This was due to the changes in the environment around the location of 401 East Stadium Hall. After the recent completion (Summer 2000) of the East Neyland Stadium Skybox, the location of antennas would be very problematic if at all possible. Prior to the East Skybox construction, there was an antenna tower mounted on the northeasternmost stadium lighting array that supported a tri-bander beam and a 2m yagi. This setup was featured in the photo section of the March 2000 issue of QST magazine, as seen here on this page. In spite of repeated UTARC efforts to remove and preserve the antenna equipment, along with ~150 of feed and control lines, they were destroyed without UTARC consent during const ruction. " They are visible in this picture taken in front of Estabrook Hall after they were removed from the stadium. As a result of unwavering determination of the club vice president, the Club was promised a full replacement in kind through the cooperation of th e Office of Facilities Planning and the Athletics Department upon locating a suitable space for placement of the antennas.
The search for a room continued in Fall 2000, and to support and assist the club's cause, a membership recruitment campaign was initiated. Having a stong membership of 20 in February of 2001, the club has been growing at a h ealthy rate with students, faculty, staff and community members. The membership is very positive news for the future of the UTARC, and soon the officers of the club anticipate that the club may have a new home on campus in Spring of 2001. In February of 2001, members of the club completed a temporary installation of the club's TenTec Paragon 585 HF radio in the existing radio room. This consisted of clearing a space in the room (no small task!), setting up the radio and borrowed antenna t uner (courtesy Mike Coffey, KJ4Z), and erecting an antenna. We chose to use a long-wire style antenna for its simplicity and cost, a slingshot method was used to place the antenna and support rope out through the stadium superstructure and to a tree in f ront of Estabrook Hall. The first reinstated UTARC HF Contact was made on February 3, 2001 by KJ4Z. Many contacts were made on this antenna, and now serves as a secondary antenna to a horizontal vee extending out from the stadium. The club owns a large library of QST, Ham Radio Magazine, and 73 dating back to the 1920's, and we continue to preserve many historic club documents. The club continues to grow and prosper, gaining members, equipment, funds, activites and expeditions all the time! Please visit our website for more up to date information, and the history sub-page for pictures to go along with this bio. Thanks, UTARC
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TV Info
Episode PremiereJanuary 07, 2007
GenreAnimation, Comedy
Show Period1989 - now
Production CompanyFOX, Gracie Films, Film Roman Productions
Cast and Crew
DirectorLance Kramer
ScreenwriterKevin Curran
Main Cast
- Dan Castellaneta as Homer Simpson (voice)
- Julie Kavner
- Nancy Cartwright as Bart Simpson (voice)
- Yeardley Smith
- Harry Shearer
- Hank Azaria as Chief Wiggum / Moe Szyslak (voice)
- Pamela Hayden
- Tress MacNeille
- Karl Wiedergott
Additional Cast
- Sab Shimono
- Maurice LaMarche
When Marge's childhood home movie is played at the Springfield film night, she rediscovers a world that she has forgotten about. Trying to make Marge happy, Homer takes the family on a trip to Barnacle Bay only to discover it is now rundown because their main source of income, the yum-yum fish, have disappeared. After Homer gets the locals to clean up part of the boardwalk, the firework display sets the carousel on fire and his punishment is to go to sea with the fisherman. Out at sea, a massive storm demolishes the boat and the town thinks all is lost until the crew show up at their own memorial service.