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Friday, July 29, 2011
Filing Taxes For Students
This is actually an "above the line" adjustment, which means you do not need to itemize your other deductions to get it. In other words, you can take the standard deduction and still deduct your interest.
The actual amount requires the use of a more complex formula, but the basic premise is simple. Basically, you can only deduct the portion of each payment that represents interest.
Any fees that have to be paid up front to receive the loan, such as origination fees, may also be deducted over the life of the credit. Certain types of credits do not qualify for the Student Loan Interest Deduction.
These may include a credit taken from a qualified plan such as a 401k, 403b, 457, etc. In addition, it cannot include loans made between related parties, such as a grandparent to their grandchild.
As a stipulation, the money received for the loan must be used only for tuition, room, board, books, or fees. In order for the interest accrued to be deductible, your filing status cannot be "Married Filing Separately."
No one else can claim you as an exemption on his or her tax return and you are legally obligated to pay the interest on the student loan. You must have actually paid the interest; which means that any accumulation of interest on your balance by itself is not deductible.
One of the most common misunderstandings about the Student Loan Interest Deduction is that a parent can claim it for helping make payments on their child's loan. The truth is that a parent can only take the deduction if they are personally liable for that account.
This means that Stafford, Perkins, and PLUS Graduate loans will not be deductible to a parent since the student is the borrower. The Student Loan Interest Deduction is reduced or phased-out for taxpayers with certain levels of Modified Adjusted Gross Income (MAGI).
Since there is no rule to the contrary, the Student Loan Interest Deduction can be taken in the same year as the Hope Scholarship and Lifetime Learning Tax Credits. There is a "double dipping" rule however, that prohibits deducting the accrual twice if it qualifies for a separate type of deduction.
There is even more confusion when it comes to paying for college and the annual gift tax exclusion. To start off, anyone is allowed to pay unlimited educational or medical bills of any other person without having to worry about the annual gift limit.
This rule applies whether or not the student is related to them or not. The only requirement is that the payment be made directly to the institution and not to the individual.
In other words, your Grandma can pay ,000 in tuition directly to their grandchild's school and it is completely outside of the gift and estate tax rules. Grandma's ,000 annual gift -paid directly to the individual - exclusion has not been used by this transaction.
In fact, Grandma could still give ,000 directly to the child without worrying about going over the gifting limit. The place that the annual gift exclusion limit does matter is in the funding of Section 529 plans.
If someone puts more than the annual gift limit into a Section 529 account, it may reduce his or her estate tax exemption. However, the IRS currently allows an exception in which someone can put five years worth of their annual gift exemption into a plan in one shot.
Remember also, that this is per donor; so grandma could put in five years' worth for a child and Grandpa could also put in five years' worth of annual gift tax exclusions. Keep in mind; however, they could not give any additional gifts to that child within the following five years.
History as Seen through the Dutch Still-Life
Another excerpt from this paper can be found in another blog post-
The Still-Lives of Meléndez and Goya
Suggested further reading on this subject:
Monday, July 25, 2011
Female Painters of the Italian Renaissance
She traveled to Sicily (both Lombardy and Sicily were under Spanish rule at the time) before being appointed to the Spanish Royal Court. Anguissola appears to be the first artist who created a group portrait (such as the one above) where the sitters were shown immersed in daily activity. Observe her clever take on the self-portrait (below) called Bernardino Campi Painting Sofonisba Anguissola from the late 1550's. This both showed her own self-portrait and showed the fact that a well known artist had painted her.
As a painter Fontana was known for her use of Venetian coloring, and dramatic and naturalistic subjects, she painted both portraits and large-scale religious scenes.
Fede Galizia (1578–1630) was a Milanese still-life painter. After the Reformation of the church, many painters in Northern, Protestant countries turned away from religious painting and some of the less important subcategories of painting such as still-live and landscape became more popular. This then had an effect on all painting as Catholic countries such as Italy and Spain also developed a tradition of still-life painting. Moving away from narrative and figurative work gave women more of a chance to practice art. As it was, women would not be permitted to practice drawing from a male nude model in a life drawing class, thus making it much harder to paint accurate looking figures.
Galizia's father was a well known miniaturist painter, and from him Galizia learned to paint a variety of subjects and genres, including also painting miniatures and portraits. However Galizia was best known for her extremely realistic still-lives which are composed using a very strong light source and vibrant coloring such as the two examples seen here.
Friday, July 22, 2011
School Of Law Class
The center has fifty full time professors with over 33% ladies and 20% from your minority race. The programs they teach are Moot Courtroom Honors Program, Negotiations Honors Program, and Trial Advocacy Honors Program. They also aid clinical packages that include the Kid's Rights Clinic, Immigration and Human Rights Clinic, Road Law, and Youth in Transition to name a few.
This is what type the primary yr of law school is like. At University of Baltimore, should you take day classes, you may be divided into one of four sections. You will find about eighty pupils in every section. Whichever section you may be in, you will have all of your courses with these people. By the top of the first semester, you'll know all of their names, first and last. You will know who's courting who, what type they do in their spare time, who comes in late, who is smart, etc. When you have anything going on in your life you don't need these eighty individuals to know about, bury it, and bury it deep.
Mellow Mushroom:
Since I moved to Jacksonville, I even have heard everybody chatting about a good pizza place known as Mellow Mushroom. I ultimately received around to going a few weeks ago and I was not disappointed. The pizza is unbelievable! I also had their pretzel appetizer and I can not even describe how good it was. You completely have to go there quite a few time. Mellow Mushroom is found in Tinsletown on Southside Boulevard.
Discover more about School of law here.
Wednesday, July 20, 2011
John Everett Millais and the Pre-Raphaelite Ophelia
One reason that Ophelia was a popular theme is that it fit in with the aims of the group and-
"embodied the Brotherhood's initial aims in their keen observation of the natural world and depiction of subjects that lead the viewer to contemplate moral issues of justice, piety, familial relationships, and the struggle of purity against corruption."**
The Pre-Raphaelites have always intrigued me, I admire their work but their personal lives were even more interesting; the lives of the artists, their families, models and patrons are woven together and then unfold like an epic soap opera. Part of this story can be told in one of the most impressive paintings, Ophelia.
However one strange twist in the Pre-Raphaelite story took place on the very trip to Scotland where this portrait was painted. The artist Millais noticed that the relationship between Ruskin and his wife seemed tense and strained. At that time Ruskin’s young wife Euphemia “Effie” Ruskin, who had been married to him for over 5 years confided in Millais that her marriage had never been consummated. She and Millais had become good friends over the years and she even modeled for him on occasion. Her disclosure led to their eventual annulment in 1854 and in 1855 she married Millais.
Ruskin's friendship with another of the Pre-Raphaelite painters, Dante Gabriel Rossetti, led to his great interest in the work of Rossetti’s fiancé, who was Lizzie Siddal (the model for Ophelia). Siddal had been working in a millinery shop when a friend of the Pre-Raphaelites met her and asked her to model. After working as an artist's model for a few years Siddal had started to become interested in pursuing art. After she became engaged to Rossetti, he taught and encouraged her and she made dozens of paintings. Ruskin was so impressed with her work that he bought all of it and paid for her expenses for the next few years. Ruskin’s patronage allowed her to stop modeling and support herself so that she would be free to continue to paint full time.
**Source of quote: The Pre-Raphaelites | Thematic Essay | Heilbrunn Timeline of Art History | The Metropolitan Museum of Art
Sunday, July 17, 2011
Leonardo, Michelangelo and the Renaissance Cartoon
Friday, July 15, 2011
Pest Control North London
Choosing a reputable and trustworthy pest control company can be almost as difficult as it is getting rid of your pests in the first place. Who do you choose, how do you know if they are any good, are their technicians fully trained and qualified. Where do you start to look for a company, Yellow pages, the internet, Google, Bing, Yell.com, Thomson Local, Newspapers. It can all be so confusing and then you have got to contend with prices and number of treatments. Triumph pest control North London (pest control) company work as a pest controls professional service agency from the beginning and have pests control with proficiency.
Here goes
I will use the internet as an example here as it seems that more and more people are using the internet in finding a professional pest control company. It is always better to use a company who is based in or near the area you live or run your business in, as they can respond to your call quicker if they are already in the area. The most searched for keywords for London pest control companies is pest control North London, pest control East London, pest control South London, pest control West London and pest control Central London. Other searches that may bring up better results are keyword searches with the actual specific area you live in like pest control Islington. On the internet some companies have got wise to this tactic and have been manipulating google so they come up on the first page all the time when you search for a keyword with your area in it, some companies will even pay google adwords to appear on the top of the first page. An easy way to weed out these guys is to go onto their site and look for their address and as a lot of them don't have their address on their websites you can disregard these companies. Another reason for choosing a local company is that they will have a good working knowledge of the area and the pests associated with it.
No address means we don't want you to know where we are based, stay away from these companies because if things go wrong you have no contact details apart from an 0800 number that keeps changing. Check their name, is it their trading name, are they a limited company, are they listed on the companies house register. If they are a member of the British Pest Control Association you can check their name against the register on the BPCA website. Its been a busy year at Millennium pest control North London with a huge increase in bed bug enquiries.
Once you have identified a company you feel looks genuine its time to call them and get a quote for your pest. Always get 2 or 3 quotes so that you can compare not only price but the number of treatments and the type of service you will be getting, for example one company may charge you £80 to treat bedbugs and another will charge you £210 but you need to know what you are getting for that money. One treatment seems cheap now but if they cant get rid of your problem and you need more treatments then its not so cheap. pest control North London has dealt with endless counts of flea infestations and we advise that you call the professionals as they are difficult to control without the right chemical treatments.
For starters one treatment is not enough for bedbugs and for most pests and usually these companies will charge small amounts and work on quantity rather than quality - which is getting rid of the pests. Beware of companies who appear to be too cheap, always ask if there are any additional charges before you book them. I had an experience with one client who called a cowboy pest control company out who quoted her only £45 to treat mice in her house. When they arrived they looked around and told her that it will cost an additional £250 as she needed lots of extra work and materials that were not included in the quote she received over the phone – so please be careful. pest control North London have helped many people reclaim their kitchens, dining rooms and conservatories and enable them to enjoy the summer months with the safe knowledge that their ants have been controlled.
When you call the company if they answer just with “hello pest control” ask which pest control company you have called as any reputable company would normally answer the phone quoting the name of their company why wouldn't they. If they are not the name of the company you saw on the internet and if they start to tell you that they are trading as this company or they are a sister company then be wary again if something goes wrong you don't know who to come back to. pest control North London can advise, treat and put into place eradication programmes so these particular insects need not bother you anymore!
Always make sure you know how much they will be charging you and for how many treatments and make sure that any prices quoted are including Vat as this is another little tactic the cowboys like to use. Normal run of the mill treatments like mice in a residential property can be quoted for over the phone so don't let them send a salesman round to pressure you into a costly treatment program. Some companies can give you a pest control quote online. We offer guaranteed 24hr response and treatment and a service tailored to pest control in London with specialist bed bug control and rat control teams operating across London.
Never pay for any treatments over the phone unless the company have arrived and they are carrying out the work in your house. Again I have personal experience with a client who called a company from the yellow pages and was charged £2500 and they never turned up – you have been warned. If you want to pay by credit card make sure you pay when they arrive again if you don't have a local address and something goes wrong you are left in the lurch.
Always ask questions on how the treatment will be carried out, any professional company will have trained staff who can explain how they will treat your premises and would be happy to answer any questions you may have. Get a written quote by email its quick and easy and again any decent reputable company would be glad to give you a written quotation. I usually email a company I am looking to use and if they do not reply within the same working day I don't use them, if they cannot be bothered to answer a prospective customers email during the same working day how will they respond to a complaint.
Another question to ask if whether they are insured or not. All professional pest control companies must have some sort of public liability insurance and again any professional company should be able to email you a copy in a few seconds.
APPOINT A BPCA PROFESIONAL
The British Pest Control Association (BPCA) is the premier trade association for Professional Pest Control Companies in the UK. By choosing a BPCA assessed member you cannot be assured that the services you receive are from a trained and trusted company that meets out strict membership criteria but there is a big likelihood that they are more professional than the other cowboys. The BPCA logo is earned by members, ensure your contractor has it.
A professional service from A BPCA member will:
· Adhere to their Industry Codes of Practice
· Include detailed advice on Pest Prevention measures
· Provide comprehensive reporting systems covering all treatment aspects
· Meet legal and ‘due diligence’ requirements, complying with legislation and avoid possible prosecution
· Be safe, ensuring staff, customers and members of the public are protected through RISK and COSHH assessment
· Be carried out by a suitably trained and qualified expert committed to Continual Professional Development (CPD)
So lets recap on the guidelines again :-
Choose a company who advertises their address
Did they answer using their name
Get a fixed price over the phone and make sure they stick to it
Ask a lot of questions the honest company will be happy to answer them
Get a written quotation
Ask how many treatments you will be getting
Is the price including Vat
Are they insured
Pay by credit card only when the technician arrives
Get a receipt for any payments you have made
By law every company has to provide a written report on what they have used
I have tried be as clear as possible with these helpful guidelines and I hope that you find them useful in finding a professional pest control company and getting rid of your pest problem. If you have any questions on this article or any questions on pest control you can contact me on my email and via our website
Good Luck
Tony King
info@thepiedpiper.uk.com
www.thepiedpiper.uk.com
Thursday, July 14, 2011
Origins of the Art Museum
Before the 20th century art museums looked quite different then today's museums. Notice the cluttered layouts of art in the two paintings, museums walls were absolutely packed with art hung in what is today known as the "salon style" layout, hung in several horizontal rows. Some items would have been identified for the viewer but not all, and it was much harder for the viewer to appreciate an individual painting.
Tuesday, July 12, 2011
Brunelleschi, Ghiberti and the Beginnings of the Renaissance
In the 1300’s or “Trecento” the artist Giotto had introduced ideas of humanism and realism to painting. He was also appointed head architect for the Santa Maria del Fiori, the main cathedral of the city. Giotto designed and began work on the campanile (bell tower), which is a separate building.
Compare the panel of Jospeh to the earlier Last Supper, the new larger panels are very shallow bronze reliefs but due to the artist’s use of perspective they give the illusion of great depth. These doors took over 25 years to construct but the effect is astounding, the artist Michelangelo later dubbed them “The Gates of Paradise.” They were widely praised and were moved to the east side of the building so they would now face the cathedral (note- the originals are now in a museum and have been replaced by copies).