text:
The 1040: box-by-box
Do you plan to itemize deductions, have
numerous income adjustments, owe or paid taxes in addition to your
income taxes or can claim several tax credits? Then welcome to Form
1040, the granddaddy of all federal income tax returns.
If this is the first time you've filed a 1040
instead of the shorter 1040A or 1040EZ forms, you'll immediately
see the differences. Don't be intimidated. Yes, it's longer, but
you'll also find many similarities to the simpler forms, especially
the 1040A.
And there is some good news. The 1040 gives
you more opportunities than the other forms to cut your tax bill.
So sharpen your pencils
and let's go. Here's a box-by-box description of Form 1040.
If you received a tax package from the IRS with a peel-off label,
just stick it on here. If any of the information is incorrect, make
the corrections -- clearly -- directly on the label.
If you didn't receive
a tax package, fill in the information requested, including your
first name, middle initial and last name. Joint filers must each
fill in this information. Then add your home address, including
ZIP code.
And don't forget your
Social Security number (numbers, for married couples) in the boxes
provided at the upper right-hand corner of the form. Even if you're
married and decided to file separately, you must enter your spouse's
tax ID number underneath yours. And make sure your entry is correct.
The Internal Revenue Service won't process a return that's missing
a Social Security number. That could mean penalty and interest payments
for you.
You also get the chance
to give $3 to the Presidential Election Campaign Fund. It doesn't
matter if you (and your spouse) check "Yes or "No."
It won't affect your tax either way.
Now on to filing status. You get five choices, one each on lines
1 through 5: single, married filing jointly, married filing separately,
head of household and qualifying widow or widower with a dependent
Each has specific requirements
and offers different tax advantages. Also, the standard deduction
amount is different, as is the final tax due. So review
your status and pick the one that fits your needs and gives
you the best tax result.
Next, you start whittling away at your impending
tax bill. The exemptions section of the form (line 6 and all its
sublines below) lets the IRS know how many people depend on you
for support. Technically, if you're married filing jointly, your
spouse isn't your dependent. But when you file, each of you is counted
as an exemption, so check boxes 6a and 6b. Later in the filing process,
this will help reduce your taxable income.
Your other dependents
are, in most cases, people who live with you. But there are instances
where you can provide substantial support and claim a person as
a dependent even if they lived elsewhere.
It's important to accurately
dependents so that you get the full benefit of the exemptions.
The IRS also will check to ensure your dependents are valid. To
that end, the agency requires you to enter their names on line 6c,
along with their Social Security numbers and relationships to you.
On the extreme right,
you'll see several lines regarding your dependents. Enter the appropriate
numbers on each line. At line 6d add these up and put the total
in the box. This is the number you'll eventually multiply by $3,050
and subtract to get your taxable income amount.
Now to the main reason the IRS wants a form from you: Just how much
money did you make last year?
To make these monetary
entries a little easier (on you and the tax examiner who'll
be reviewing your return), the IRS allows you to round off cents
to whole dollars. Drop amounts under 50 cents to the last dollar
and increase amounts from .51 to .99 to the next dollar. If you're
rounding off one entry, you must round off all entries.
Most people will enter on line 7 the amount shown in box 1 of the
W-2 wage statement they got from their employers. If you had more
than one job, you should have multiple W-2s. Add them all up and
enter the total here.
If you got other types
of income, such as tips or money for household work you did, that
goes on line 7, too, even if you didn't get an official statement.
Remember: Attach copy
B of all your W-2s here.
On line 8 you report what you earned in interest. The IRS wants
to know about all of it, even if you don't owe taxes on it.
Taxable interest amounts,
generally from bank accounts and similar savings instruments, go
on line 8a. This money usually is reported to you (and the IRS)
in box 1 of the 1099-INT form sent by your financial institution.
If your total exceeds $1,500 then you'll have some more paperwork
to complete: detailing your earnings on part 1 of Schedule
B. But if the interest is less than that, just enter it on line
If you got any tax-exempt
interest, again usually delineated on financial statements, put
that on line 8b. There's no threat of an extra form for this money,
regardless of the amount.
If you received ordinary dividends, you'll get a 1099-DIV showing
the amount. It goes on line 9. If the total is more than $1,500,
or if you received ordinary dividends as a nominee (that is, they
were registered in your name but the actual money belonged to someone
else), you must fill in and attach part 2 of Schedule
Because of tax-law
changes last May, you'll see a new line on the 2003 Form 1040.
The new line 9b is where you'll enter qualified dividends; these
will appear in box 1b on your 1099 statement. Qualified dividends
now are taxed at 15 percent (or 5 percent for taxpayers with lower
incomes). Details on what constitutes a qualified dividend can be
found on page 23 of the Form
1040 instructions.
You'll also notice that the area on line 9b
where you enter qualified dividends is inset, meaning that this
amount is not included when you total your income in a few more
lines. Don't worry; the IRS will get back to it. You'll have a special
work sheet to account for these earnings and to ensure that you
pay the appropriate, lower tax on them.
Did you get any 1099-G forms? These statements are issued by governments
to report money you received. The most common example is a state
tax refund. If you used your state income tax payments as an itemized
deduction to lower your federal tax bill, any state refund you get
usually is taxable. Enter the amount on line 10.
Divorce has many financial implications, including taxes, for both
parties. If you receive alimony
payments, they are taxable and you need
to enter the amount you received on line 11.
taxpayers, whether it's a main job or a little freelance work
on the side, must report that income (and expenses) on either Schedule
C or C-EZ. The profit reflected on either of those forms is
entered on line 12 of Form 1040. If you recorded a business loss
instead, then put that (in parentheses) on line 12.
gain or (loss)
If you sold a stock, regardless of whether you made or lost money
on it, you have to file Schedule
D. This two-page form can be confusing, but it also can save
you some tax dollars. It allows you to calculate any long-term gains
at a lower tax rate. If you sold an asset at a loss, that bad investment
could help reduce any gains, or even part of your other taxable
income. After you figure your gain or loss on Schedule D, transfer
the final amount from there to your 1040's line 13. Again, put parentheses
around any loss amount.
Investors who received
capital gains distributions from mutual funds but had no other capital
gains transactions to report don't have to worry about Schedule
D. These distributions are reported on the 1099-DIV statements you
get from your fund managers. If this is your situation, simply put
the distributions amount on line 13 and check the small box on that
A bit of a preview here:
If you had capital gains or capital gains distributions, you're
going to have to do a special computation to figure your tax bill
on page 2 of the 1040. But don't be too upset. This extra math is
going to give you a lower tax bill because it will factor in the
lower capital
gains rate for your earnings.
Those lower rates that affect your dividends
also come into play for any distributions entry you make on the
new line 13b. In this case, earnings received after May 5, 2003,
are taxed at 15 percent instead of 20 percent (or, for lower-income
investors, 5 percent instead of 10 percent). As with qualified dividends,
the amount of your eligible distributions will be tallied on the
separate tax computation worksheet.
gains or (losses)
Line 14 is only for taxpayers who sold or exchanged assets they
used in their trade or business. In this case, you'll also have
to file Form
4797 along with the 1040.
retirement account money
If you took money from an individual retirement arrangement,
you report on line 15. This is from any IRA -- traditional, Roth
or a self-employed IRA plan. This also applies to retirement money
you rolled
over into another tax-deferred account.
Put the total distribution
(money you took out or rolled over) on 15a and the taxable amount
on 15b. You should have a 1099-R showing the amount distributed
and whether it was taxable or non-taxable.
and annuities
Similarly, you should have a 1099-R if you received any pension
money. This includes transfers of 401(k) accounts from one employer
to another. The total distribution goes on line 16a, with the taxable
amount on 16b.
You don't have to enter
anything on line 16a if your pension payments are fully taxable.
If your pension or annuity
is partially taxable and your Form 1099-R doesn't show the taxable
part, it's up to you to figure the taxable part. The IRS provides
details on how to do this in Publication
939. Even if your 1099-R shows a taxable amount, it may be to
your advantage to check out this publication as well as the worksheet
on page 26 of the 1040
instructions. The computations may give you a lower taxable
pension amount.
Also, if any tax was
withheld from your pension or IRA, attach the 1099-R forms that
show that amount along with your W-2s.
royalties and other income
Income from the house you rent goes on line 17, after you've
figured the exact amount by completing Schedule
E. Earnings from royalties, partnerships, S corporations or
trusts also are reported on this schedule and 1040 line.
income or (loss)
Farmers must use Schedule
F to report income gained or lost from that operation. Attach
it and put the final amount on line 18.
compensation is subject to tax. If you received these benefits,
you should have received a Form 1099-G. Enter the total on line
Security benefits
Did you reap some of your well-earned federal retirement benefits
last year? Then you should have received a Form SSA-1099. Railroad
retirement benefits treated as Social Security are reported on the
similar RRB-1099.
Use these statements
and the worksheet on page 28 of the 1040 instructions to figure
if any of your benefits
are taxable. Report the total distributions on line 20a and
the taxable portion on line 20b.
Other income
Line 21 is where you enter any other taxable
income you've not yet told the IRS about. This is not
self-employment earnings. Rather, it includes prizes and awards,
gambling winnings, jury duty fees, Alaska Permanent Fund dividends,
qualified state tuition program earnings and reimbursements or other
amounts received for items deducted in an earlier year. List the
type and amount of income, using a separate sheet if necessary,
and attach it to your return.
But don't get carried
away. Believe it or not, not all income is
taxable. Child support, money or property you inherit or receive
as a gift and life insurance proceeds you receive as a beneficiary
are some of the few items that escape IRS attention.
Want to know exactly how much you got last year from all these
various income sources? So does the IRS. Add lines 7 through 21
and enter the sum of your total income on line 22.
Now let's get to work
cutting that amount!
This next section of
the 1040 allows you to adjust your income by taking several above-the-line
deductions. They get their name because they are listed at the bottom
of page one of the 1040, just above the page's final line (number
34 on the 2003 return) where you enter your adjusted gross income.
By taking all these
deductions you can, you'll cut your adjusted gross income. That,
in turn, cuts your overall bill because figuring your AGI is the
first step in arriving at your final taxable income amount.
Educator expenses
Line 23 is a tax break for teachers and other public and private
school employees who spent their own money on classroom materials
and supplies. Up to $250 of qualifying purchases may be claimed
here. If both you and your spouse are teachers, you can claim up
to $500, but only if each of you spent the maximum credit amount.
The next adjustment is for any deductible contributions you
made (or will make by the filing deadline) to a traditional
individual retirement account. On the 2003 return, this could
be up to $6,000 for couples younger than 50 who file jointly, $3,000
per spouse. Older taxpayers can contribute an additional $500 each.
There are income thresholds
that could limit your deduction, especially if you or your spouse
are covered by a retirement plan or 401(k) at work. Use the worksheet
on page 30 of the 1040 instruction booklet to calculate the amount
of your IRA deduction and enter it on line 24.
loan interest
If you paid interest on a student loan, you may be able to deduct
up to $2,500 of it on line 25. The loan money had to be used to
pay for higher education expenses, including tuition, room and board
and books, for yourself, your spouse or one of your dependents.
To figure the exact amount you can enter here, use the worksheet
on page 31 of the 1040 instruction book.
Tuition and fees
If you continued your education but didn't have to go into debt
to do so, line 26 offers you a way to write off some of your schooling
costs. You can claim here up to $3,000 in eligible tuition and fees.
As with the student loan deduction, there are limits.
And if you claim the Hope or Lifetime
Learning tax credits to pay some school costs for a student named
as a dependent on your return, you cannot use the tuition and fees
adjustment for that same student. Similarly, you can't use this
deduction against expenses you paid with tax-free scholarship, fellowship,
grant, or education savings account funds, such as a Coverdell education
savings account, tax-free savings bond interest or employer-provided
education assistance. Uncle Sam doesn't like taxpayers double-dipping
in the tax-break pool.
The IRS gives taxpayers a break for some moving
expenses, as long as the move is connected with work. Form
3903 details allowable moving expenses. Once you complete it,
enter the amount on line 27 and attach it to your return.
Being your own boss has a lot of appeal. It also means more
tax obligations, including self-employment taxes. But on line 28
you get half of these payments back.
health insurance costs
If, as a self-employed worker, you paid for health insurance
for yourself, your spouse or dependents, you now can deduct 100
percent of those costs on line 29. Use the worksheet on page 33
of the 1040 instruction booklet to figure the amount you can enter
here, especially if at any time you also were eligible for an employer-provided
health care plan.
retirement plans
Retirement accounts are a great way to prepare for your Golden
Years as well as reduce taxes. Self-employed workers have several
options, including Keoghs, simplified employee pensions (SEPs) and
SIMPLE plans. If you contributed to such an account, deduct the
amount on line 30.
savings withdrawal penalty
Uncle Sam can be a softie. Here he gives you a tax break for
doing something that originally got you in trouble. If you took
money from a savings account and had to pay a penalty for that,
you can deduct that fee on line 31. You should get Form 1099-INT
or Form 1099-OID showing just how much you can enter.
It's probably no fun writing
that alimony
check every month, but on line 32a you can deduct them from your
taxable income. Be sure to enter your ex-spouse's Social Security
number on line 32b, or the IRS could take this deduction away from
The next line, number 33, is a sneaky one. It's not actually
labeled "final adjustments." Rather, it tells you to "add lines
23 through 32a." However, if you read the 1040 instruction book,
you'll find that here is where you can take several specific, although
uncommon, tax breaks ranging from performing arts expenses to jury
duty pay given to your employer.
One tax break included
here is becoming more popular: a deduction for clean-fuel
vehicles. Check out the full list on page 33 to see if you qualify
for any of these breaks. Once you've totaled them, enter the amount
here. Also be sure to write on the dotted line exactly which additional
deductions you took.
Contributions to Archer medical savings accounts, named after
former Congressman Bill Archer, also are allowed here. These plans
are provided to employees of some small businesses, as well as used
by some self-employed workers. Use Form
8853 to figure the amount to enter here, and be sure to attach
the completed form to your tax return before you send it to the
new this year, National Guard and Reservists who travel overnight
for training also can deduct travel and lodging costs on line 33.
gross income
It's now time for adjustments payoff with line 34. Subtract
line 33 from line 22 and enter the amount here. This is your adjusted
gross income.
the page
As we turn to page two of
the 1040, we get to whittle away at your AGI en route to your taxable
income. Re-enter your AGI from the front page on line 35.
and blind deductions
Taxpayers who are 65 or older or
visually impaired of any age need to pay
special attention to line 36a. The boxes here could allow you to
substantially increase
your standard deduction. Just
how much can be found on page 35 of the instructions booklet. For
couples who file jointly, there are boxes for each spouse. And don't
forget to enter the number of the smaller boxes you check in the
larger box to the right.
Married but filing apart
If you're one of the small group of taxpayers who is married
but you and your spouse file separately, don't overlook line
36b. Since you're filing the long form, it's likely you'll both
be itemizing deductions. But if your spouse is doing so on a separate
return, check this box. The IRS wants to know so it can check that
you both aren't claiming the same write-offs.
On line 37 you enter either your standard
deduction amount or the deductions you itemized on Schedule
A. The standard amounts allowed for each filing status are listed
on the left side of the form, or in the instruction book for filers
who checked boxes on line 37a.
Be sure the deduction
method you choose is the most tax advantageous. Deductions help
you get to the lowest possible taxable income amount, so pick the
larger amount. If you're 70 and blind
but itemizing provides you with more deductions than the increased
standard amount, then itemize.
After you've entered
your deductions (line
37), subtract them from your AGI
(line 35) and put the amount on line 38.
Now we go back to page one and those dependents you can claim as
tax exemptions. Take the number you placed on line 6d and multiply
it by $3,050. This dollar amount goes on line 40.
High-income taxpayers
may not be able to get the full benefit of their exemptions. You'll
see a notation that if your AGI is more than $104,625 you'll have
to complete the worksheet on page 35 to see how much your exemptions
are worth.
Subtract your exemption amount (line 39) from your income total
(line 38). This is your taxable income, the amount that the IRS
uses to compute precisely what you owe, and it goes on line 40.
If your deductions are
more than your income, then you have no taxable income and enter
zero on line 40. Lucky you, no tax due!
But don't stop. If you
had taxes withheld, you must file a return to get that money back.
And if you're eligible for any tax credits, coming up in just a
few lines, you could get an even bigger refund.
Most of us, however, will enter a taxable income amount, so now
we go to the heart of this process: determining what is owed the
IRS. That amount goes on line 41. But as is generally the case when
it comes to taxes, figuring your bill isn't a one-size-fits-all
Parents who filled out
Form 8814 to report a child's investment income or taxpayers who
needed Form 4972 to detail a retirement plan lump-sump distribution
must put the amount of tax figured on these forms on line 41, too.
minimum tax (AMT)
Just when you thought it was safe, here comes the alternative
minimum tax on line 42.
The AMT is a separate
tax computation with its own rates that could boost your tax bill
if you claim a lot of exemptions or deductions on your regular tax
form. The
worksheet on page 38 of the 1040 instructions will help you determine
if you are hit by the alternative tax. If so, you'll also have to
fill out Form 6251 and put the amount on line 42. Then add your
regular tax due on line 41 and the alternative amount on line 42
and put that total number on line 43.
If you're lucky, you escaped
the alternative tax. Either way, alternative or regular tax, the
next group of 1040 lines may provide just what the tax doctor ordered
-- credits. Tax credits are subtracted directly from any tax you
owe, immediately and often dramatically reducing your tax bill.
tax credit
You can take the foreign tax credit on line 44 if you paid any taxes
to another country. This is most common for investors who have international
mutual funds. The amount of foreign tax paid on these investments
is reported on the 1099-DIV you got from your investment manager.
Foreign taxes of $300
or less ($600 for couples filing jointly) can be entered directly
on this line. For larger foreign tax bills, you'll have to fill
out and attach Form 1116. A word of warning: The 1116 is a complicated
piece of paper.
and dependent care credit
You may be able use line 45 if you paid someone to care
for your child or other dependent who couldn't care for himself
or herself. The key requirement for this tax credit is that the
care was necessary so you could work or look for work. If you're
eligible for the child and dependent care credit, you'll also need
to fill out and attach Form 2441.
or disabled tax credit
Line 46 provides a tax break for filers who are older than 65 or
who retired on permanent and total disability and received taxable
disability income. This credit is not allowed if your AGI exceeds
certain limits for your filing status. If this credit might affect
you, check out the 1040 instructions for allowable income amounts.
You'll also have to file Schedule R with your return.
tax credits
There are two education credits that could save you tax money. You
enter them on line 47.
The Hope Credit helps
pay for expenses during a student's first two years of college and
could shave $1,500 per student off your tax bill. The Lifetime Learning
Credit can be used for undergraduate, graduate and professional
degree courses for anyone and offers a maximum annual $2,000 savings.
You can claim both in the same year, but not for the same expenses.
Form 8863 details both these credits.
And if you claimed the
tuition and fees deduction for a dependent student, you aren't allowed
to take either credit for the same student.
saver's credit
The retirement
savings contributions credit on line 48 is a tax break designed
to reward lower-wage earners who contribute to retirement accounts.
An eligible filer could use the credit to reduce his tax bill by
as much as $1,000. The actual tax break depends upon a worker's
income, filing status and just how much he puts into a retirement
plan. Basically, the lower the income, the bigger the credit.
Of course, any offer
of a smaller tax bill generally involves a bit more work on the
taxpayer's part. To see if you can claim the saver's credit, check
out page 39 of the instruction book. If you're eligible, you'll
need to complete Form 8880 to determine the amount to enter.
tax credit
The child
tax credit, claimed on line 49, can cut your tax bill by $1,000
per child. There are certain eligibility tests both your and your
child must meet and a worksheet to complete before you can claim
this credit. Pages 40 and 41 of the 1040 instructions contain details
and the worksheet.
The worksheet is especially
important this filing season for the nearly 24 million parents who
got an advance payment of this credit last year. These filers have
a little more work to do on their 2003 returns. The child tax credit
amount you can claim on your Form 1040 must be reduced by your advance
payment amount. So if you got a $400 advance payment last year,
you can only claim $600 on your return this year. You're not being
shorted: Your total credit still is $1,000 -- you just got it in
two payments, once in the early check and again on your return.
Be sure you do the proper
math here. The IRS knows who got these payments and since a similar
early tax refund caused massive filing confusion a few years ago,
the agency is keeping a close eye on this tax-return section.
tax credit
If you became Junior's proud parent thanks to adoption,
up to $10,160 of those costs may be credited on line 50. Complete
8839 to figure just how much you can claim here.
tax credits
Lines 51 and 52 allow you to claim several other, less common, tax
credits. They include:
Now add up all the credits you qualified for -- lines 44 through
52 -- and enter the sum on line 53. This number represents your
total nonrefundable credits, meaning these credits can get your
bill down to nothing. (If they total more than your owe, the excess
credit is of no use to you.)
Then subtract line 53
(total credits) from line 43 (regular tax and AMT due) and enter
the amount on line 54. If your credits are greater than the tax
you owe, enter zero here.
If the amount is zero or small, hold the celebration for a few minutes.
What the IRS gives, it also (and more frequently) takes. The next
section of Form 1040 is "Other Taxes."
Taxpayers who worked for themselves, either as their full-time job
or as a side endeavor to make a little extra money, must pay self-employment
tax toward Social Security and Medicare. The amount is figured on
Schedule SE and entered on line 55 of the 1040.
income taxes
If you received tips of $20 or more in any month last year and didn't
report the full amount to your employer, you must pay the Social
Security and Medicare or railroad retirement tax on it here on line
56. To figure the tax, use Form
plan, IRA and medical savings account taxes
Line 57 is where you enter any tax you owe on the early distribution
of an IRA or other tax-deferred retirement account. You also would
owe tax here on excess contributions to an IRA or medical savings
account (MSA). Some older taxpayers who didn't take minimum distributions
from their retirement plans also may owe tax here. To determine
just how much, complete Form
earned income credit payments
The earned
income credit provides a tax break for people
who work, but don't earn a lot. The EIC could further reduce your
tax bill and even get you a refund if you owe no tax. It's available
for all qualifying low-income workers, but pays more to those with
children. In
some cases, eligible workers get the credit money as advance payments
from their companies. Those payments will be shown in box 9 of the
W-2 and must be entered on line 58.
employment taxes
If you paid
a household employee $1,400 or more last year, you must pay
Social Security and Medicare taxes for that employee. Fill out Schedule
H and put the amount you owe on your 1040's line 59.
Add lines 54 through 59 to find your total tax amount. This number
goes on line 60.
Now we get to see how
much of that amount you've already paid.
This is the most common tax payment. Almost everyone who has a job
sees a big chunk of cash subtracted from each paycheck to send to
Uncle Sam. That federal withholding is reported on your W-2. It
also can be found on various 1099 forms that detail other income
you earned. Total them all and put the amount on line 61.
tax payments
If you made estimated
tax payments last year, that total goes on line 62. You also
enter here any overpayment from your 2002 return that you applied
to your 2003 estimated tax bill.
income credit
Low-income workers who didn't get advance payments of the earned
income credit through their pay should explore whether they can
claim it here. Eligibility guidelines, worksheets and EIC tax credit
tables begin on page 44 of the 1040 instructions. When you figure
how much you can claim, enter the amount on line 63.
Social Security taxes
If you (or your spouse if you file a joint return) had more than
one employer and your combined income last year was more than $87,000
last year, too
much Social Security tax may have been withheld from your paychecks.
You can get back the amount over $5,394 that was withheld from you
by noting the excess on line 64. Some railroad
workers could be in similar straits. Line 64 is for this excess
railroad tax, too.
child tax credit
You may be able to get even more of a tax break for your kids through
the additional
child tax credit on line 65. Like the earlier child tax credit,
you have to meet eligibility standards. And you must take the child
tax credit first (line 49). Complete Form
8812 to claim the additional credit, which could give you a
refund even if you don't owe any tax.
paid with extension request
If you requested an extension
to file your return, you had to estimate your tax bill and pay
it with that request. Enter that amount on line 66, regardless of
whether you paid by credit
card, check or money order. If you did use your credit card,
do not include the convenience fee you were charged as part of your
tax payment. That went to the private company handling the transaction,
not Uncle Sam.
Line 67 allows some taxpayers to account for two other types of
tax payments and a credit. They are related to three very specific
of these are claimed on line 67.
Be sure
to check which form you used to arrive at the total entered there.
Almost done. Add lines 61 through 67. The sum goes on line 68 as
the total tax you've already paid.
If line 68 is more than line 60 (total tax due), you are going to
get some cash back. Subtract line 60 from 68 and enter your overpayment
amount on line 69.
As silly as it seems, line 70a asks the amount of your overpayment
you want refunded to you. Most of us want it all. If you don't,
decide how much you do want now and enter it here.
If you want your refund
to go directly to a bank account, fill in the routing number on
line 70b. If you have any questions about the nine digits to enter
here, contact your financial institution.
Line 70c lets the IRS know if it's a checking or savings account.
And don't
forget to enter your full account number, which can be up to 17
letters and numbers, on line 70d. If you're copying the number from
a check, be careful not to include the check number here.
applied to estimated taxes
If you are among the few who doesn't want a full refund, you have
the option to apply part or all of your refund toward 2004 estimated
tax payments. That amount goes on line 71. Be sure this is what
you want to do. Once you tell the IRS to use the money toward estimated
taxes, you can't change your mind and get a full refund.
you owe
If you had to skip the three lines discussed above, it's because
line 60 is larger than line 68. Sorry. That means you have a tax
bill due. Subtract line 68 from line 60 and enter the amount you
owe on line 72.
You also might owe a
penalty if you owe at least $1,000 and the amount due is more than
10 percent of your total tax due. A penalty could also be assessed
if you didn't make timely estimated tax payments. Complete Form
2210 to find out if you owe the penalty. If so, enter the penalty
on line 73, and don't forget to add it to your taxes due amount
on the line above.
Because Form 2210 is
complicated, you can leave line 73 blank and the IRS will figure
any penalty and send you a bill. You won't be charged interest on
the penalty if you pay by the date specified on the bill.
When you've figured
your final tax bill and want to pay by check or money order, make
it out to the United States Treasury, not the IRS.
Third party designee
Hang on. We're heading down the home stretch. This section of the
1040 allows you to name
someone else to handle any questions about your return.
By checking the "yes" box here, you allow the
IRS to contact your tax pro, your mom, your cousin the CPA or anyone
else you want to solve problems related to your return. Details
on naming a designated tax representative can be found on page 58
of the form's instructions
Finally, whether you're getting a refund or paying Uncle Sam, you've
reached the end of the 1040.
Sign your name and write
in the date, your occupation and your daytime telephone number.
If you're filing a joint return, your spouse must sign and provide
the same information as well.
Since you've read this
far, we're going to assume you're doing your taxes yourself, so
you don't need to worry about the paid preparer's signature block.
But folks who did turn their taxes over to a professional should
have noticed a new box this year on the 1040. Just under your phone
number, you can give the IRS permission to go directly to your tax
preparer if the agency has any questions about your return. The
goal is to shorten the time it takes to get tax problems solved.
Now, gather all your
supporting attachments and forms, assembling them in order of their
"Attachment Sequence No." shown in the upper right corner
of each and attach them to your 1040.
Also attach the first
copy or Copy B of your various W-2 and, if tax was withheld, your
1099 forms.
Enclose your payment
with your return, but don't attach the check or money order to the
Make sure you have the
correct envelope that came with your tax package. One is designated
for returns getting a refund, the other for those paying tax. Then
check your 1040 one more time, seal the envelope and head to
the post office to get it on its way by April 15.
Tax mission accomplished!
Michele Erbrick assisted with this
-- Updated: Feb. 6, 2004


text:
- Like
- Thanks for voting!
- Download
- Collection
yumi January 24, 2011
her tasty ass makes me to taste it tongue fuck her ass
Rob February 2, 2011
girl bud is just so tasty
kkk February 3, 2011
there's nothing better in this world than a beautiful lady's ass!
ass lover January 8, 2011
her ass taste is luk like realy gud yumm
anon November 9, 2010
feels good man
asslicker October 8, 2014
beautiful pink asshole,lucky guy, to lick this ass
Au Cindy October 19, 2014
My sisters bf was making a play on me one night and I was going to stop it but once he started licking my ass I was out of control as he rimmed me for over an hour I was in another world when he stuck his cock inside me before cumming on my ass.His tongue was amazing and my ass tingled for a long time after as he was a rimming expert with my ass.
asslicker September 15, 2010
i love licking my girlfriends ass
madman February 10, 2011
Oh, the delights of the dirt-box, so full of wholesome flavour, especially when they could do with a spot of anal bleaching - those kind seem to retain all the goodness of the bum-hole. I oft refer to a ladies underneath as a surf and turf. The surf being the fishy-fanny flavour accompanied by the beefy turf flavour of the bird's bum.
Robotnik May 22, 2011
Wonderfull.Not one fucking hair on that ass.
ken July 30, 2011
Sven July 12, 2010
Cute Ass
selfmachine65 August 29, 2011
Ohh, I love asses
LickMex July 26, 2011
I also do this to my wife and she LOVES to be ass-licked!!
nadjia July 21, 2011
to wow: i would like to do me that....i really like it.it feels so good...
tim June 25, 2011
i do this 2 my wife and she loves it
Wow July 21, 2011
I wish I could do that to a girl, but so many make it seem like it's a taboo. I want a girl willing to have her asshole licked...I'm yearning to know what it feels like to lick a nice girl's ass.
butmandan August 15, 2014
just done that to my wife . i love it
Noah December 31, 2011
Awesome ass-licking and her moaning --- makes more sense to lick the ass, as the pussy and ass are so close. Not so much for the guy, but men still don't mind getting theirs licked too!
Jack April 13, 2012
I love licking ass. Especially of beautiful pale redheads.
AnalVermin August 31, 2012
Mmmm... bet she tastes like vanilla. Btw, can anyone direct to me to the full video of this clip? I've seen before but can't find it now.
Betsy December 20, 2011
Lovely ass. Wish that guy would tongue my ass.
NIGHTHARET September 4, 2014
call me
noki November 10, 2011
i want to tongue that ass girl!
Statman October 7, 2011
But...will they kiss afterward?
hmm July 18, 2010
it feels good have her return the favour
Mike September 17, 2012
i need to do this to my gf so damn bad
Amanda March 21, 2013
Look at him licking her poop chute like his life so much depended on it!!
Booty April 19, 2014
That as looks so delicious I want to eat that sexy booty hole I want you to fart even more louder please
Booty April 19, 2014
That ass is delicious I want to lick it so bad and lick the pussy also
loveform July 26, 2014
I am masturbating, getting ready to spurt to this....mmmmmm.
player 69 March 23, 2014
its delicious too lick the ass..yuuummmy
jimmy40 December 4, 2013
Some women (like this one) have assholes that were meant to be licked! Asslicking women is so erotic!
Yum! May 3, 2013
Oh yes I would feast on her anus like it was my final act in life. Her ass is fucking gorgeous!! I love licking sexy gals rectums sooo much, especially in a 69 with her on top. Nothing beats it!!! mmmMMMmmmmmm...
dodo June 21, 2013
I really like licking my girlfriends ass really delicious and I can not lacking her asshole in my life
Im going to do this to my GF next week when i see her! anyone knows what it feels like?
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subset: commoncrawl


text:
Archie's Dark Circle imprint continues to slowly dole out details on their new line. The latest announcements were adding David Williams as artist on The Shield and Jose Villarrubia joining Dean Haspiel and Mark Waid on The Fox, presumably as color artist. They also unveiled the Francesco Francavilla promotional art piece you'll see on the left of this page.
Archie unveils its first Dark Circle line-up
Archie's revamped superhero line, Dark Circle Comics has just solidified its first wave lineup of three ongoings to launch early next year:
THE BLACK HOOD from writer Duane Swierczynski (Judge Dredd, X, Birds of Prey) and artist Michael Gaydos (ALIAS)
THE SHIELD from writers Adam Christopher (The Burning Dark) and Chuck Wendig (Blackbirds) and artist Wilfredo Torres (The Shadow: Year One), THE FOX from writer/artist Dean Haspiel (Billy Dogma, HBO's Bored to Death) and scripter Mark Waid (Daredevil, Kingdom Come, founder of Thrillbent).


text:
Police: Man stole copper from vacant house in Waterbury
WATERBURY -- Police arrested a 33-year-old city man who they say was looting copper and plumbing parts from a vacant home on Oak Street early Wednesday.
Nick Ortiz was found in the first-floor living room of the home at about 5 a.m. by Sgt. Timothy LaMontagne, along with officers Suraj Gunpat and Fisnik Agolli.
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Superconductor Tech's Eye-Popping Rally
When Superconductor last opened up its books, there was plenty of red ink for investors to deal with and whatever numbers the company turns in for the fourth quarter aren't likely to be very inspiring, given the focus on the 2G HTS wire product development. For the three months ended Oct. 2, the company reported a loss of $3.4 million, or 14 cents a share, wider than a year-ago equivalent loss of $1.8 million, or 8 cents a share. Revenue declined sharply to $2 million in the quarter from $4.3 million last year.
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MDB Capital continued: "We believe this number should be discounted by a significant factor to account for the risk that the company is unable to commercialize its HTS wire process. We are applying a discount of 40% to account for this risk, producing a current fair value of roughly $6.75."-- Written by Michael Baron in New York.
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tag:blogger.com,1999:blog-27220129548062485292014-12-16T14:52:47.609-04:00Jan MorrisonJan Morrisonhttp://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-76999455236290109442014-11-27T11:43:00.000-04:002014-11-27T11:43:32.731-04:00small steps to regaining disciplineWhat is the smallest thing I can do to regain my writing discipline in the spirit of Kaizen?

1. Report here three times a week - let us say Tues, Thursday and Friday - on what I'm doing.

2. Write for a half hour a day. (at least - of course can be more but at least)

3. Send stories and manuscripts out to those who have promised crits.

I sent out Bright Angel today to an old pal who sent me her manuscript too.

That's it.

Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-86699959509671562252014-11-05T17:46:00.000-04:002014-11-05T17:46:12.979-04:00Insecure Writers Support Group Meeting is now called to orderOkay, okay ... I know it is a heck of a time of day to start this thing but I worked all night last night - 8pm to 8am - my very first foray back into the land of the salaried in a very long time. I came home, ate breakfast and went to bed. I slept til 1:30 and got up to have another breakfast (when one's inner clock is frigged eat breakfast is my rule) and then sort of lay about trying to recover. I couldn't sleep all day because I have to sleep tonight as I'm working tomorrow in the daytime (8 to 8).

I'm a writer.
I have no doubt of that.
I'm also a mortgage holder, a grand-baby gift buyer, a consumer or art supplies and pasta, and a lover of new books. In short - I consume so I must labour. It is that simple.

I am a writer.
I have no doubt of that.
I'm also a dog walker, sunrise admirer, friend to many, and ardent supplicant to the world of knowledge.
In short - I am busy burning through my life, hoping not to leave a trace of my existence except a faint perfume on the air - l'air du go go.

I write.
Let's not doubt that.
I sent out a short story to a writing pal yesterday - she's getting back to me. My novel is about to go through its last mighty edit and be flung into the universe, I have poems simmering, poems cooked and poems on the grocery shelf.
In short -

I doubt.
Who would I be without my doubts? A self-confident ning-nong is my guess. An irritating popinjay. An over-exuberant puppy. In short - me but worse.

So now is the time, dear fellow pen wielders to grab the plot by the short curlies and OUCH - don't do that! Now is the time, as it always is and always will be - to write. Get thee to thy desks (or tables in fabulous little cafes if you must) and pour forth.

I'll be the one here tip tap tapping.Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-41395203501952106672014-11-02T10:33:00.003-04:002014-11-02T10:33:39.205-04:00It has been so long...Sometimes I dream I have forgotten a child in my care, or to go see a friend. It is a terrible feeling when I remember in my dream. I never realized that it has been so long since I posted on this site! I have no ready excuses but perhaps a bit of a psychological explanation. I went away to a writing workshop at the end of October - the 20th. It is called Piper's Frith and is held in Newfoundland. We had a week at a fabulous resortish (more rustic than that implies) with a mentor, lots of time to write, and readings by participants and mentors every night. It was beyond all my hopes and they were very high. My mentor was a generous, smart and funny man; my fellow writers were kind, supportive and sharp - a fabulous package! Most importantly, for me, is that I remembered my voice. The workshop I took was on voice - that elusive important element of writing. I had thought I was going to work on a memoir of my last year that I had started. It was built on the bones of my poetry, blog posts (Sojourner in Labrador) and face book bits. It had, I think, a nice quiet contemplative voice. I was building up to say how walking on the beach and communing with the wild had changed me - and it was all true. But. But it wasn't my voice. It was some voice that maybe more sale-able than mine, mellifluous, of contemporary interest (woman at the crest of her last quarter life moves to the northern wilds etc... ) but it wasn't my voice. My voice is sharper, funnier, laced with generous lashings of both bitterness and wry notes. I think I am thoughtful and kind but not gentle ... So, within hours of being there, I decided that I needed to work on Bright Angel, my YA novel. My mentor agreed. We'd chatted in our first group meeting (5 students and him) and also that night at dinner and couldn't see how I was the same person who wrote the material sent in ahead of time.

I think a year of being on my own, with lots of online and telephone love but no direct contact with other writers, had left me feeling bad about my voice. Who wanted the screech and caw of a crow when I could pretend to be a lark? But crow I am and crow I will be. Now I am back in the saddle - I'm working renewed on Bright Angel, sending out my poems (which have ever been in my voice) and feeling good about it all. My reading at the Frith went swell - my mentor saying "You kicked the arse out of the room!" and so I'm raring to go.

I also got a job! I haven't started yet - I do my first shadow shift tomorrow night and then my second on Wednesday. I'm a 'casual' so will be called in to work when needed but I'm fiercely looking forward to it. My year of lolly-gagging about is over but my habits of writing, drawing, photography and meditation are well-established. I will be working with youth and their families and will be happy to get that fresh perspective again.

I will try and show up more often here, now that I've remembered who I am...

Here is a painting I recently did.

Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-23687909831396652252014-09-23T11:03:00.002-03:002014-09-23T11:03:51.527-03:00Tuesday! Get thee to thy desk, wretch
I will. I am. I'm here but I'm babbling on my blog. Soon I will stop - turn on a tomato and away I go. I've walked with the dog and had my gruel so I'm ready to write. I even know what I'm working on - my piece for work-shopping at Piper's Frith. Frith! Not Firth. Same thing but different name. The place is Piper's Hole really, but no one wants that at breakfast, so the writers, being writers, renamed it. Frith has a lovely sound I think - whispery celtic fairy with a bit of a well aged scotch in a nice solid glass with a bowl of cranachan for those hungry moments. Or a fella playing a sheep's stomach with no knickers on. Take your pick.

So...anyway...that's what I'll work on. Also I might look at sending a few poems out, which, I'm well aware, I've been saying I'm going to do for awhile. Not sure what the hesitancy is right now - I may try to delve that or I might just say 'shag it' and send some out despite my balking.

Enough for now. I'll get atter. This first photo is Bella chasing Yellow Legs, futilely. The second is one of the paths between houses in Mud Lake - no cars! love it.

Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-47723685352131748622014-09-10T20:30:00.001-03:002014-09-10T20:30:20.065-03:00Checking In Rather LateI'm working. I'm writing. I'm gathering and stitching and tearing and cutting and pasting. I'm breaking down and building up. I am here for the muse and the muse is here for me. Is she a genius or a daemon? Am I Roman or Greek?

I'm putting together this big unwieldy project - my Labrador Project which has no name because it does not know what it is. Is it memoir? Kind of. Is it poetry? Yes, indeed or it is somewhat poetic - like the fox we saw coming home from Nova Scotia was a ballet dancer - a little Degas girl in torn black tights with a real fire in her heart. Like that.

I've gathered all the sojourner blog posts, all the fb fragments and poems and I've begun to make a narrative of it. I need something to take to Pipers Frith, the writing workshop I'm going to. I need to send out about 5 thousand words by the end of the month. I have them - I have thousands of words but they are in strings, in ribbons, wrapped around piano legs, floating out to sea, ice skating on the canal. They aren't here yet! They're coming. Honest, they are. They've sent envoys to tell me. They are literally on the move, they packed their little word suitcases - though some insist on old-fashioned rucksacks, and they are taking trains, planes and dog-sleds to get here. One bunch of words was vacationing in Western Newfoundland in the Bay of Islands and they don't want to come - they want to live there forever - but they are coming. Just a bit slowly. They are mostly a dedicated lot, even that rebel gang in Newfoundland.

As they come they tend to bring the motion of their journey with them. They don't, can't settle down nicely on the page. No, like Bella, they hare off here and there, sniffing out more words I think. They don't just want to settle nicely - they want gangs and gangs and gangs. And I'm patient - god knows, I'm very patient. Well...with words I am. You have to be. You cannot force them. They are wild and any hint that you are going to try and colonize them or tame them or whatever and they are gone like the landlord's smile.

Maybe I'm a bit manic. I'm going to have a bath now. Talk to you later, when I'm done my corralling for the day. Tomorrow. Sometime. Yup. Here is the airport at Red Bay, Labrador. Some of them might be stuck there. The weather is far too nice to fly in.

Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-39078993853900048682014-09-04T11:05:00.003-03:002014-09-04T11:05:32.849-03:00Yesterday, Today, TomorrowYesterday I finished this draft of Bright Angel. It felt so absolutely good. There are just a few bigger things I want to think about over the next few days. Then I will go back and put them in, or take them out, or brighten them up. Other than that, I'm good to go. Next step? The fella will do a grammar, punctuation and fact check on it. He's not allowed to discuss the plot or anything literary like. I've learned my lesson over the years. He doesn't like fiction unless it is either completely up there in the stratosphere (he's the only person I know who has read Moby Dick twice. And Finnegan's Wake) or spy novels. So...he is just going to copy-edit.

Today is a glorious day, the gal and I have gone to second beach and now I'm back. Today I'm looking at which three finished poems to send out. I want to get them off tomorrow - so I need to choose three and also decide where to send them. I have a little list of Canadian literary mags and generally stick to that. I created a system - a nice big wall chart - that said where each one was and comments back and so forth. Gone! I think I've heard back from all of them and I have a record on line who I sent to as well. Will have to start another system. I think a little book would be nice - two pages per poem and then just tiny notes about where and what happened.

I'm also thinking about the next step for my Labrador project. hmm... it is still eluding me. A memoir-ish poem-ish thing? A straight memoir built on my poems as reminders of what I was up to? A poetry manuscript? Self-publish with photos? And so on. I'm not stressing too much as I will have 5 days, a mentor, and a small crowd of writers to bounce ideas off of in October.

Here's a photo or two of the beach last night...we took Bella out for stick throwing in the glory.

Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-22508466748557950812014-09-03T10:21:00.000-03:002014-09-03T10:21:13.083-03:00And so to writeToday it is storming up something wild, the rain is raining, the wind is (well, not winding) blowing, and I'm to writing!

I had a good morning so far...wrote a letter to one son, made another healthy breakfast on my 10 Day Detox diet (two egg omelette with home-grown sprouts, fresh garlic and a dab of hot sauce) and I found my rug-hooking hook and pulled out some wool. I'm making a wee mat for someone special - lots of fun too design. Haven't hooked in over twenty years. Probably thirty...come to think of it.

And now to Bright Angel, which is galloping along. If I get done earlier than the time I want to write, I'll find those three poems I want to send out.

I like a nice calming rain, don't you?

This is from yesterday, when Bella and I went to third beach for a picnic...

Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-43661908846992790102014-09-03T10:17:00.001-03:002014-09-03T10:17:28.043-03:00Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-26608432331021601832014-09-02T12:39:00.004-03:002014-09-02T12:39:59.022-03:00Fickle Mind Today, it being Sept.2, labour day being over, and kids everywhere back to school, I got that old-time feeling. I thought I'd better get organized and so I got out lists and notebooks and calendars and tried to skillfully organize my days. I would do this at this time and only for so long and like that. ha.

I immediately was off kilter. I took too long thinking about it and the list making wasn't on my list and well, it just got silly. Here's what I know I want to accomplish most days - write some good chunks of time, write and mail a letter, at least one long walk with the pooch, chores, cooking, paper work and other assorted adult tasks, meditate, create (draw, paint, sew, knit, hook).

I FORGOT

I forgot that I was going to let the wild be my boss. It went right out of my head. Luckily, I remembered when I was out wandering with Bella. We went to 3rd Beach. For photos on that go.here.

So...I still want to ride the enthusiasm of fresh page September, but I also don't need to make myself crazy.

I will be done this revision in about four days.

I will have three poems ready to send out Friday.

I will get chores done (some of them).

I will stop to watch the grey jays fighting in the tree outside this window!

Here's Muskrat Falls, which will soon, drat those agents of darkness, be no more... Robin and I sat there and painted. What heaven!

Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-13489436982547771362014-08-28T10:57:00.002-03:002014-08-28T10:57:24.631-03:00Clear skies, smooth sailingI've strolled, I've written my letter, done some chants, started yoghurt, eaten my breakfast and talked to a few humans.

My boss - The Wild - says I can write for a couple of hours then I must go out again and pick berries, or, if it is warm enough, loll on the beach. I am allowed to sketch or paint as well, as long as it is outdoors. I suppose I could also write on the beach - not revise but write - I have a poem stirring from the trip home.
So I will do at least two tomatoes (go here - Pomodoro - to find out what I'm talking about). Alright - pitter patter I'm flying atter.

Here are a couple of photos from my trip to Nova Scotia that I finally got loaded (I took over 400 so...) The first is the wondrous Pinware River outside of Red Bay, and the other is the lighthouse at L'anse Amour on the south coast of Labrador.

Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-13027465501884853432014-08-27T10:11:00.004-03:002014-08-27T10:11:44.142-03:00Raining AgainI think I shall consider the natural world to be my boss, since I am without actual employment for the time being. When it rains, as it is today, I will consider that a directive from my boss to write. If it is merely grey out (not that common here) I will consider my boss to be saying 'walk the dog for a bit then write'. So today, it is writing for the morning at least and hoping for the usual 'clearing by noon' I will get her nibs out into the world one way or the other.

Yesterday I got a fair chunk of revising done on Bright Angel. I'm almost mid-way and it goes fairly quickly as I'm working off notes from a Beta reader (more like a Epsilon reader really!). Today I plan on going further with that and also to find the first three poems to send out and get my poetry grid up and ready. And what is that you ask? It is a chart of where and when I sent poems out and when I got them back etc...it keeps one from sending the same poems to the same literary mags hopefully. Truthfully? Do I think they'd notice? Probably not. Ah well, doesn't help to consider such things.

I have a new poem in my head too. It came to me on the road from Labrador City to Churchill Falls. Foxes and dancers feature. We'll see.

In between tomatoes (pomadora technique of 25 minute jags of writing) I will continue to sort out all the stuff we brought from Nova Scotia to here and where it will live and how to maintain some order.

There then! See you later.

two photos from trip out - 1st - whiskey jack in eastern Labrador sharing our lunch
2nd - Gros Morne National Park, Newfoundland

Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-85070160130356684042014-08-26T10:34:00.001-03:002014-08-26T10:34:41.035-03:00Tuesday - writing dayIt is a dark and rainy day. Bella is running in circles around the living room, knowing she isn't going to get a good walk this morning. If it clears later I'll take her but for now she'll have to provide her own home gym. Ha! She just went into her crate and is going to sleep. Guess even she knows.

All in all, a perfect day for writing. This being the beginning of living another year in Labrador I'm going to set some goals today and then pitter patter fly atter!

1. Bright Angel - finish latest revision by mid-September. The fella has agreed to do a fine-tuning look at it (commas!). Then I'll get a package together and start sending it out. Still considering the Middle Way (what She Writes Press calls their publishing process)

2. Labrador Project - continue to explore how this is going to be structurally - a memoir? Poems, sketches, what? Be prepared to go to Piper's Frith (a Newfoundland writing retreat in October) with my unknowing but lots of draft ideas.

3. Poems - send out three a week starting this Friday.

4. Write script for murder mystery dinner to have here in Labrador -set in 1903 or thereabouts. Easy peasy...

And that is it. Doesn't need to be more complicated than that.
Soon it will be September and I already have that lovely blank notebook feeling.
How about you?

Now, to work!

 Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-64084179107910204382014-08-25T15:55:00.002-03:002014-08-25T15:55:53.383-03:00Back in LabradorHi faithful pals - I'm back in Labrador and quite happy of it though missing my peeps already. It is lovely lovely lovely here - the weather balmy and I spent yesterday (or an hour of it) on the beach just out my door, swimming, sunning and reading. I plan on doing a writing plan tomorrow on this site but just wanted to shout out that I'm back atter.

Both sides of the house in Prospect rented.

boxes everywhere

happy dog

happy working man

a beach

a beach

a beach

Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-39302999373504800342014-07-10T18:11:00.002-03:002014-07-10T18:11:34.767-03:00Checking InHello dear peoples,
I am just checking in so you won't think I'm a dead person, a sick person or a mental person. Well, I could be the last one. Here's the poop on my writing life:

I'm not writing.
I'm thinking about writing and I'm even meeting with other writers about writing but actually writing...no.
Here are my reasons - not excuses for they aren't - they are reasons.

I met two days ago with a creative friend about the Labrador project. It was good and I'm dreaming about where to go next. We will keep meeting and keep each other on track. Both our present projects are similar and require much space and consideration. We are both fine about this. We aren't even quite sure what these projects are - poetry, graphic novels, short short stories but we both know they are some form of memoir.

I got my notes from the Tartlette back on Bright Angel. I was going over her last book of the series with a fine tooth comb and sent it back to her today. I haven't opened her notes to me (other than the general ones so I know I don't have to discard it) because I didn't want to until I had sent her her notes and because...

I don't have my office available. It is full of boxes and boxes of boxes. I am clearing out this side of the duplex (the side we live on) so we can rent it furnished come September. While I'm doing that with some occasional help (thank you Gwen!) the fella is renovating the other side that has been rented without break for years and years and needs lots of work. How I'm doing this side is by initially cleaning out the third bedroom completely (did I say thank you Gwen?) so it can become the storage room. It has been cleared out but that meant that lots of unsorted boxes of crappola (step-dot? where are you?) has to be painstakingly gone through. Lots of that is happening in my office. Also, the fella didn't think I'd need internet (hello???) so gave me a computer that doesn't have the wifi converter. I have told him that I don't need to be in my office - I can be in the one he usually uses which is the rec room. I have a good feeling about that space. I wrote most of a novel there once many years ago and, even though it has nothing to recommend it as a writing space, I like it. Plus it is a heck of a lot easier to just move the computer to the wire than to put another part in it. But he can't move it until I get the junk out of my office that is in the way. Truth is...

I'm not going to have lots of writing time. I'm here to get this place in order. The fella would have been happy to just rent one side of the house out and I went ballistic (in an artistic way) and said that was the kind of ditzy casual doings that got us into this financial hell-hole that requires us to work in the north and be cheerful living in dumb houses (and I assure you I don't mean the North West River house which I love even if it has none of my stuff in it) . None of that is exactly fair but it would be insane for us not to rent this place out or at least attempt to while we are in North West River. If we aren't going to do that we should sell the joint and this is a bad time in the economy of this region to sell a place.So I agreed that I would take on clearing this space out while he does all the dirty work next door.

And there you have it. Having said all that I would like to get going next week. I'm seeing clients tomorrow and buds on the weekend but think I could do some clearing and some writing so will make that my goal. I especially want to think about the Labrador project while I have someone who really sparks my creativity around to bounce ideas off of. I also am looking at where I might send Bright Angel - agent, publishers, Canadian, Amurican, YA types, general fiction types and so forth. Gwen is coming next Tuesday for a regular writing day and we'll only do a little junk schlepping. The rest will be all writing!

Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-48460976419758423372014-06-24T14:43:00.002-03:002014-06-24T14:43:50.948-03:00back in Nova ScotiaWe're home...or at one home! Haven't slept since Sunday night so just saying here, safe, blasted with beauty and more later. If you are family or bud from nova scotia let me know you saw this if I didn't send our summer cell.Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-33786267312013700952014-06-18T10:37:00.003-03:002014-06-18T10:37:54.562-03:00Road Trip!Oh I love a road trip! The house is upside down as we prepare to leave on midsummer's day. We need to neutralize the house as other members of my fella's family will be taking up residence in the summer. That isn't so difficult - we didn't bring too much stuff and we can put most of it away somewhere. We took down the table that I use for a desk that was in the dining room and set up my computer on a small table in the laundry room where I'm working today. There is a window looking out on trees but it is behind me not in front of me so that is different...but other than that it is no big deal. The dryer is going as I write this with the small thump thump of the wool balls I put in instead of those despicable dryer sheets. It is pouring today and I simply have too much laundry to do to wait for a sunny day. I am thinking as I write here about Stephen King who wrote for many years in his laundry room. May it shine on me like it did on him!

I will attempt to finish this attack on Bright Angel so I can get it off again to my reader - she stopped reading it so I could go in and do some major jigging around. I feel pretty pumped about it so far. I have about fifty pages to finish and think I'll be done tomorrow if nothing stops me. In between bouts of writing I 'll clean and pack.

We leave early Saturday morning (have you ever wondered why Saturday gets a capital but morning doesn't?) and will travel to Red Bay, Labrador. I'll post later on my Labrador site - Sojourner - the route and recent pictures so check there from time to time if you are interested. Red Bay is a UNESCO World Heritage Site because of the Basque Fishing Museum etc... We stay there one night and then take the ferry from Blanc Sablon to St. Barbe on the island of Newfoundland. There we will travel down the coast staying one night along the way (hopefully near Gros Morne National Park) and then taking the ferry from Port Aubasque to North Sydney, Cape Breton - then zoom down to home (about 5 hours to Prospect) hopefully stopping on the way to see dear buds of ours.

Bright Angel is a book about a road trip. I grew up having at least one road trip a year - often more. We moved every couple of years (daddio being an air force guy) and when we weren't moving we still hit the road to stay in little motels ($6 a night would be an expensive one) or camping with our trusty tent trailor. I love road trips - I like starting early in the morning. I like plaid cooler bags (alas none available) and a thermos of coffee. I like pouring over maps and stopping to take pictures. I like wildlife and towns I've never been to. I adore motels and roadside attractions. I particularly love doing it with my fella - he's a polymath which makes him an ideal travelling companion. I say 'what kind of wildflower is that?' or 'when was this place settled?' and he tells me. He is my own google guy.

 here is a pic of the family station wagon at the Great Divide.
In Bright Angel there are three parts to the trip the main characters go on. They travel by air from Nova Scotia to New Mexico and then they travel from Albuquerque to Santa Fe by car down the lovely Turquoise Trail. Then they stay in Santa Fe for a bit before another road trip to the Grand Canyon. I've done a family road trip to the Grand Canyon so I know how it feels to come upon the most magnificent hole in the ground ever. I remember my mother's look of dismay and her comment 'they should put a fence around this' and my dad's 'Well, you've seen one Grand Canyon you've seen them all'. I can even remember what my mother was wearing (a folkloric skirt popular in the fifties) and carrying (a hand-tooled purse from our road trip to Mexico). I remember all the roadside attractions we went to from Colorado to California and there were a lot of them. All handy.

I wonder if this trip will make it into a novel? For sure it will make it into a poem or two.
See you on the other side - my next post will be from Nova Scotia! Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-12579294339678172942014-06-15T12:09:00.001-03:002014-06-15T12:09:18.727-03:00Daddio DayI don't have a daddio anymore - not for several years and no step-daddio or even daddio-in-law. The day would've gone unnoticed by me and probably the fella only the step-dot phoned from Nova Scotia to wish him a happy day. Then I got to thinking about my dear dear daddio - a veritable ace of a guy. How I miss him! How I imagine he would've been in full support of this adventure to the Labrador that I have been on this year.

And of course, I know, the ease at which is to transcribe one's own feelings and views on to the dead. Nonetheless I will do it.

Here is something that just came into my head - on my father's dresser (he had the tall one, my mum the wide one - is it always so?) was an ugly greenish greyish dish with a fish leaping from it. A place for cuff-links, spare change and the inevitable chestnut. I believe it was given to my daddio by either all of us or just my brother on a long ago father's day. I don't know. He treasured it, that I know and that's all I need to remember.

Here's what he liked - his family (in every manifestation of that word - the one he was born into and the one he created with my mum and the one he found whole and lovely when he married my step-mother) his work as a public relations guy for the armed forces, his country (the one he continued to serve after being a bomber pilot in WW2), national parks, walking, crows, making games out of duty and discipline, reading, writing, painting, and considering his good good luck. Oh there's lots more I'm sure - lots I don't know a bit about, for we are all alone in our heads aren't we?

If I consider him at all I consider him constantly. Yesterday I was saying to the fella about our trip home beginning next week - 'can we leave at the crack of sparrow fart? I really like an early start to a road trip.' That is my dad - into the station wagon in our jammies while he goes through the take-off list and checks the cords wrapping down our roof rack.

I made fresh pasta yesterday all by hand. While I rolled and stretched the dough I was thinking I'd done enough when into my head flew my daddio's voice 'a job worth doing is a job worth doing well'. Back to work I went.

I guess I'm thinking that every day is Daddio Day in my mind.

Oh - and since this is my writing site I must add that he was my first critic and champion when it came to writing. He wrote constantly himself and his biggest and best tip was that I should apply my bum to the chair! And isn't that the truth.

Here he is reading to one of his grand-kids - Brynn Bea! What heaven...

Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-80677365173280393402014-06-14T10:15:00.001-03:002014-06-14T10:15:05.649-03:00How She GoesA week until we head back to Nova Scotia! This weekend will be full of lasts for awhile. We'll go visit the fella's mother and it will probably be the last that I see her until late August though the fella will visit her this week. We'll get a few groceries although we are trying to empty the fridge. We are going to take the canoe out this evening for a little adventure - we are taking out a Peace Vase - go here to see photos and description of one we took to Muskrat Falls - to put into Lake Melville. This will be a first for me - going out in a canoe here. It isn't really the sort of canoeing either the man or I like - we are fond of our deep inlet in Prospect but still - it is always good to go out on the water.

As to my work - Bright Angel is chugging along. The changes aren't as onerous as I thought - alarmist that I am and it is good work. What do I mean by that? I guess that it feels like digging a garden or building a wall. It is hard but it has a logic and sense to it that keeps me working.

Yesterday most of the day was gone with me working up a resume for a job that I'm applying for. This year has been a most wondrous adventure of having oodles of time to write and wander but next year (this fall!) I must work. I will write the better for it even if it has to be tucked around the edges.

Now I must go and figure out how to transport my photo images back to Nova Scotia in their full size as I want to see about a show.

Later, my friends...

and here is a bit of evolving beach art!Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-47059333200557641142014-06-11T09:40:00.003-03:002014-06-11T09:40:56.084-03:00deep dark nights of the writer's soul and the generosity of fellow artistsYesterday I heard back from both my readers. I talked on the phone to the friend who was looking at my Labrador project (poems, fragments) and she had some great ideas of where to take it next - things I had not considered about how it might be constructed - exciting things. We will meet up in Nova Scotia and I will talk to her about a project she's working with and she me about mine. We have worked together before on writing design projects and love to spark off each other. I wrote another poem last night to add to the manuscript and will polish it and probably start a few more...

Late last night I opened an email from the friend who is looking at Bright Angel. She had some major concerns and all of them are more than valid. As soon as I read them I realized I had been in some sort of denial about the work needed to get it ready to go out. So I pondered the how as I lay in bed. I think I've figured out the approach and today will begin. I'm not going to say that I can do it in the ten days I have left here but I can at least get it going. I might be able to - I'm just wary of my own optimism at this point!

I cannot tell you how much I appreciate the generosity of fellow artists when it comes to this sort of feedback. People who will take the time in their packed schedules to read and reflect and craft helpful and penetrating responses to your work are treasures. I am in a place where I don't have folks that understand what I'm up to on the ground. I need to reach them through email and phone. I don't have my writing group here or the cadre of humans that I was used to seeing on a daily basis that get what I'm trying to do. My partner is fantastic but this is still rather alien to him and while he is great at the copy edit stuff he doesn't get my agony and ecstasy so much! Probably why he is the perfect guy for me. I need him to be there for me in so many ways but I really don't give him stuff when it is too new and raw (or I am).

This is all to say thanks to the community of writers and readers who inhabit this virtual and real world. Generosity is the virtue that produces peace. True dat.

here is yesterday's foggy day...

Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-67516462096350994762014-06-10T10:11:00.002-03:002014-06-10T10:11:56.218-03:00Rainy Tuesdays and writingIt is raining here, the wee beasty will still need a stroll but I'm feeling very Tuesday which is to say that I want to write even though I really have nothing here - Bright Angel and my poetry both with readers. I will talk to the poetry reader today - she tried to get a hold of me yesterday but we had no internet (forest fire in the west - which makes this rain a blessing). But that isn't writing - it is talking - even if it is writing related.

I think I might start something brand new. Not a BuNo entry because we are ten days into that but just this germ of an idea based on my great great's emigration story. We'll see. I should name it - that's how I start even if the name doesn't last it pushes me on to the next thing.

So...I was away for a bit following my intuition through google and quotes and so on - the working title is

How the Light Moved Upon the Water

Weird I know. I have no idea why but I'll just follow it for awhile and then we'll see. Couldn't be happier than with Bright Angel and that started as something else - and I wouldn't have gotten to a title I like without a title to get me there!

Now I'm going to write so excuse me.

Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-1664206159040751212014-06-05T16:19:00.002-03:002014-06-05T16:19:25.446-03:00SentI sent out Bright Angel to a pal to read. I've got the skeleton of my Labrador project in another person's hands.

Last night I stayed up late watching the Griffin Poetry Prize short-listed poets read. My pal, Sue Goyette is one of the three finalists for the Canadian prize of 65 thousand and loads of cachet. It is hard not to be in hope and fear for my own ventures but a thousand times harder to hold still when a friend whose writing I adore is standing awaiting a verdict. Does it ever end? This being tested and competing and so forth I mean. There is something about it so hideous that I can't really stand it. On the other hand there were over a thousand people attending the readings in Toronto last night. A thousand! Poetry! That is so wonderful. And Sue's reading was incandescent. She gave it all to the book - not the merest slick of preciousness or ego - no - the book 'Ocean' got to shine out with her standing well back like a good and proud midwife. Wow! There were some fabulous moments last night - the reading by one of the four international short-listed poets - a lovely American poet - Carl Phillips - was thrilling as he read from his most recent book 'silverchest' . I also loved hearing the Polish poet - Tomasz Rozycki - his voice like velvet and smoke, full of sadness and life.

Tonight the two winners will be announced. How I hope Sue takes home the prize. Her book is so authentic and true and full of heart. Well, we'll know soon enough and her book will still be all those things whether she wins this or not. That was the buried ego-state of my mum speaking there. I let her once in awhile. It is so hard being dead, after all.

When it was her turn to read last night it was nearly 10:30 pm here. But as she read about the ocean it shone behind the little tablet we watched on - the light still on it so late in these northern places. And this morning, early early, I woke and watched the sun rise for a bit before falling back to sleep - rosy feather boas streamed above the horizon announcing it was a fine fine day for oceans everywhere.

here's a photo of a sunrise I took mid-winter - the rosy pink is the same!

Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-40465260816893010252014-06-03T09:24:00.000-03:002014-06-03T09:24:14.413-03:00Tuesday's CallYes, it is Tuesday again. Tuesday - writing day - even if I hope every day is writing day - definitely Tuesday is. So...the plan for today is to finish working those chapters I had checked and I think I would like to add a bit more. I think I could add about five or six thousand by Thursday rather easily. Then it will wing its way to a second reader and I'll await its return.

I am still caught in the dream of this narrative which is where I want to be - I think of it constantly and wonder about certain aspects - choices I made. I was thinking on Sunday when we were walking towards Muskrat Falls, about a choice I had one of the protagonists make which I didn't realize would make as much sense as it does ultimately. Like our own unconscious (which I suppose it is!) my character had made a choice that would ultimately create an inevitability required in the plot. This was a choice she doesn't need to make and it is against her stated interests but still she makes it. This is hard to describe without describing the scene which I don't care to do but I wonder if other writers have noticed that they have instinctively done what is necessary without being aware of it?

I'll try and give another example shall I? Let's say you are writing about a young married couple that is experiencing difficulties - say they are poor and the poorness is taking its toll on their feelings for each other.

Wait a minute - I just looked out the window to see a rather roundish woman walking her dog down the beach and as she walks she is punching the air! I just had to tell you.

Back to the story - so the man gets a call about a job that he has applied for but is unsure of. It is a bit sketchy say and he normally wouldn't want it but they are desperate. So he turns to his wife who is contemplating the bare cupboard and says -"should I take this job?" and (you, the writer just write it down you don't consider what will happen next if you are me) she says - "no. I had a dream that we would find another way to survive last night. It was my dead Aunt Bea. She came to me and told me if I was careful and righteous all would be fine."

He groans and says - oh for Pete's sake but he turns down the job. So you don't know what happens next since you just write it as you go and the wife is bemoaning her stupid dream and the fella is turning out his pockets when a young kid comes to their apartment door and says - "Mister - my sister is awful sick and I don't know what to do - my mum is at work and I'm scared." The man, of course, goes with the kid and all sorts of things too complicated to go into (plus I have no idea) go on.

Now I'm stuck - I don't need to be writing another dumb story. The point I was trying to make was that in terms of your plot it turns out - without you knowing it at the time - that it was essential that the wife choose. If she hadn't been the one then the ending of the story wouldn't satisfy anyone.

Darn - now I have this whole other plot in my mind. Gah! Maybe I will just write a bit on it for the BuNoWriMo that I feel quite bad about not being involved in. Just a little. Say I write a short story in June. I'm no good at that but I could make that my goal while I'm doing everything else including going back to Nova Scotia. Yep.

Writing day! It grabs you. Here is a shrine to Joseph we found at Muskrat Falls. These are many places along the highway, usually where someone has died. A number of years ago a group of kids from the college went out to Muskrat Falls to celebrate graduating. They got into a boat tied up river from the falls and that was that. They went over the falls and all died. So sad. This might be a shrine for them - not sure. It was more than likely put up by an Innu.

Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-42957086140275111642014-05-30T05:30:00.000-03:002014-05-30T05:30:00.343-03:00Wherein Far Far Away Comes to VisitI received the oddest letter the other day. I won't say an owl brought it because that beggars belief but an owl may have brought it! At any rate this delightful person (?) by the name of Far Far Away brought it to me. He has dropped by my drinking hole for a tipple. I will serve him partridge berry wine as I'm sure to convert him. His desire, besides friendly company, is to tell my regulars all about his lovely scheme. Well, you know, he does it best so I'm going to let him. Let me just say he has a wonderful and quirky view of both his and our world and I think you better start dropping by his tavern on Mondays and Fridays to hear the stories he has collected! You can drop over to Far Far Away right here. <link href='http://fonts.googleapis.com/css?family=Bad+Script' rel='stylesheet' type='text/css'/>
Greetings,

A warm welcome to Jan's tavern - and what a tavern. It is adorned with some wonderful imagery of your world. I was telling Jan just the other day that it is bizarre how you allow bears to run around naked ("bares", if you like). In my world they join us in the tavern dressed to the nines in their waistcoats. Regardless, it is an impressive image - almost as impressive as the automatic writing machine at the top of the tavern.

Before I get onto the point of my visit, please allow me to explain a little bit about myself. My name is Far Far Away and a few months ago I was involved in a conversation with two gentlemen who claimed they had visited a circular world. They alleged they were able to travel all the way around in a matter of hours... by flying of all methods! I heartily laughed along with them before slowly inching my way to the safety of the door.

Regardless, their imaginations made me realise that there is plenty of entertainment to be gained from real life. From that moment, I vowed to see what stories could be published by simply retelling the lives of those in my world.

I wrote literally thousands of letters, asking my countryfolk to send me stories of their daily lives and destroying my tongue to stamp-licking in the process. Many of them wrote back and, after many months of compiling the letters into chronological order, I have finally been able to form several short stories.

I will be releasing these letters every Monday and Friday over at my newly-built tavern, starting on 2 June, 2014. I would be eternally grateful if you could join me on release day to celebrate the release of these stories, the first of which I recently announced was entitled The Apple Princess and the Septet of Tiny People.

I hope to see you there and, once again, my utmost respects to Jan for being such a gracious landlady. I look forward to visiting here again.

Yours,

Far Far Away.

PS I am led to believe that Jan doesn't serve my favourite tipple (elderberry wine), but rest assured that I will be leaving some behind before I return home later.
 Tales from Far Far Away is a parody of popular fairy tales written from the perspective of the main characters and taking the form of many letters all written in some truly dreadful handwriting. Your fond childhood memories of popular folklore will be erased when you enter a world of poisoned apples, hapless heroes and drunken horses, with the occasional nod towards pop culture. The first letter is due for release on 2 June, 2014 and a new letter will be released every Monday and Friday thereafter.Jan Morrisonhttps://email@example.com:blogger.com,1999:blog-2722012954806248529.post-22022649075075739492014-05-29T12:45:00.000-03:002014-05-29T12:45:16.396-03:00Work and work againI am zooming along with this polish and actually, of course, adding somethings I thought missing. Just a wee bit here and there. How did I know they were missing? I went to my old stand-by - my beat sheets - I created new ones - not elaborate - just name of chapter, point of view - that's all I need at this point to know what it is having worked with this manuscript so long. I just ran my eye down the hand-written sheets and put a little spiral mark beside each chapter I thought needed a bit of work. About five of them. They were all pretty new chapters - done in the last go around so maybe are, as Wikipedia
 says, stubs!

Soon they won't be.

I'm still having fun with this wip. Still loving it. All good.

Tomorrow I have something very fun and interesting to share with you all - do come by for a visit and meet a new friend.

And here is a photo from my walk of an hour ago. If you lust for a new poem there is one on Sojourner with lots more photos.Jan Morrisonhttps://firstname.lastname@example.com:blogger.com,1999:blog-2722012954806248529.post-87195757747842827382014-05-27T09:50:00.002-03:002014-05-27T11:32:44.393-03:00Again!It is writing Tuesday and I'm just about to take Ms. Bella out for a walk-about but I wanted to post my plan - writing it down makes me more accountable.

I have a pal who read an early draft of Bright Angel. She's willing to read this one in a couple of weeks. I'm not going to say who it is because I don't have her permission to do so but we've got a mutual thang going on being extra eyes for each other. She needs a couple of weeks as she's editing her own work right now. That's perfect. Two weeks puts me at June 9th or 10th and gives me a lovely amount of time to really look for over-used words, bad metaphors and all those teeny tiny mistakes that could make me go mad. Then my pal will get a pretty clean copy. Won't do ALL the polishing in case I need to do a big overhaul but I'm kinda hoping I don't.

So - 60 thousand words - two weeks - that is roughly 4,300 words a day. Okily dokily - I have a plan. I will also make a new beat sheet while I'm doing it. I know that seems backwards but trust me - it works well - helps me catch both the big and little picture.

First though, walk the pooch. We'll go destroy some ice pans. We like that.

Checking in after lovely long walk and revising. I did 5,808 words so this will be faster than I thought. Might see if I can just keep zooming ahead.Jan Morrisonhttps://email@example.com


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