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Noncredit Education classes are designed for those individuals looking to enhance their skills. These courses are not required for degree seeking students, but are often helpful to learn skills or enhance skills required for the workplace. These classes also include courses that will help you satisfy an interest in non-academic areas.
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Hello from WNY
Hello. I'm in WNY (Western New York) and have just joined. I've been a bread maker for a long time and enjoy it. Having spent a long period of my life living in the north San Francisco Bay Area of California, I got "spoiled" on the excellent San Francisco sourdough bread. Imagine my dismay upon moving to WNY to find that there isn't sourdough bread of any kind to be found. So, despite my many failures in the the past to make a successful sourdough starter and and my own sourdough bread, I'm determined to keep trying. Which is how I found this forum. I know I'll learn a lot from everyone and maybe, just maybe, one day can say I've made my own sourdough bread.

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(NEW YORK) — The U.S. Transportation Security Administration has apologized to a Missouri couple after its agents traumatized the family's 3-year-old, wheelchair-bound daughter during a screening and told the mother she could not film the process.
The Feb. 8 run-in Annie Schulte and her disabled daughter had with TSA screeners at Missouri's Lambert-St. Louis International Airport as they were heading to Orlando was caught on tape and posted to YouTube. In the video, 3-year-old Lucy can be seen crying as TSA agents tell Schulte she cannot film the screening.
"To me it was pretty offensive because I was really tuned in when she said that, immediately I'm like, 'OK, hold on, something doesn't seem right.' So I did tell her I was going to wait because I was going to grab my phone," Schulte told ABC News.
Schulte says it all started when TSA agents asked to pat down Lucy and screen her wheelchair. Schulte asked to tape it, she said, but an agent didn't like that.
In the clip, an agent tells Schulte "it's illegal to do that." She then tells the agent that they cannot touch her daughter unless she can record it.
"The problem is I don't allow anyone to touch my little daughter without being able to record it," she said.
Her husband, Nathan Forck, said Lucy was treated unfairly.
"It bothers me that my daughter was singled out, specifically because she is in a wheelchair," Forck said.
The family says the final straw came when agents refused to return Lucy's stuffed animal Lamby, even though it had already been scanned.
The TSA issued the apology overnight.
"TSA regrets inaccurate guidance was provided to this family during screening and offers its apology," the agency said. "We are committed to maintaining the security of the traveling public and strive to treat all passengers with dignity and respect. While no pat-down was performed, we will address specific concerns with our workforce."
The family says it accepts the TSA's apology, but wants screeners to receive more training to prevent such an incident from reoccurring.
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01 March 2011|
|Article Index
|Super Swap
|Page 2
|All Pages
When drifting first stormed onto the North American scene, there were some unusual drift platforms popping up. We've seen strange contraptions like El Caminos, RWD Integras and even a Honda Element all taking a stab at getting sideways.
Sure, we had seen the odd BMW pop up with moderate success in drifting, but when we heard rumors about a new E92 chassis being prepped, we weren't sure what to expect. Owner Mike Essa dragged a low-mileage E92 into his shop at GSR Autosport and began work on the impossible.
FREE Trial Issue
What sets this build apart from other E92s is that he didn't utilize one of the great powerplants they are equipped with. The 3.0L twin turbo lacked the torque and the V8 lacked the response, so Essa dropped in an S85 V10 from the M5! If you have experienced this motor, it is one of the more exciting mills to drive and we've only seen this exciting swap done by Hartge of Germany in the past. The motor didn't need much, just a pair of AEM DryFlow filters, a GSR Autosport stainless exhaust and a custom CSF radiator to keep it chillaxing.
The motor was wired up by Apex Speed Technology and tuned with a Pectel SQ6 ECU. Putting the power down would test the yield-strength of the pricey M5 transmission,
so Essa order a new 6-speed sequential from Quaife of the UK. Essa beefed up the driveline with a fresh Clutch Masters twin disc and Chromoly Driveshaft Shop axles.
The chassis got a shot in the arm because the E92 may be sporty but the smooth ride left a lot on the table. The chassis was welded up and made more rigid with the addition of a custom GSR Autosport cage. Then a set of KW Suspension 3-way adjustable motorsport coilovers were bolted to the chassis to take the package from mild to wild.
The rollers only add to the festivities with a hella fat setup. The custom Enkei PF01 wheels are 18x9s up front with and 18x10.5-inchers in the rear with low offsets. The tires are considered to have great grip, but with the right setup provide that balance between slip and grip. Essa linked up with Nitto tire to supply NT05s 245/40R18s up front and healthy 295/35R18s in the back. Peeking through the spokes is a custom set of Wilwood brakes using the Superlite-6 caliper and 14-inch rotors up front and check this ... dual 4-piston brakes on the back to operate a hard clamping E-brake!
Inside, the roll cage surrounds a pair of Sparco pro2000 race seats with matching harnesses. The driver inputs are made with a Sparco steering wheel and a Wilwood pedal assembly with a matching E-Brake controller. The engine vitals are monitored with a slick Pi Omega digital cluster.
While the outside may be minimalist for now, Essa claims more outrageous bodywork is coming. The E92 was fitted with a few select Seibon accessories and some vinyl courtesy of G1 Design Graphics. Even though it doesn't look too outrageous, it definitely stands out being a V10 E92 and the only BMW in the Formula D field!
Read on for Full Specs


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New York City Mayor Michael Bloomberg and NYPD Police Commissioner Ray Kelly told reporters Thursday afternoon that the Boston Marathon bombers had "spontaneously" planned to drive to Times Square with their unused six explosives.
Both Bloomberg and Kelly were sure to make it clear that they were not present for the interrogation of the remaining suspect Dzhokhar Tsarnaev who is being held at Beth Israel Hospital in Boston.
However, FBI and local Boston authorities interviewed Tsarnaev twice over the weekend following the Boston Marathon bombings which claimed the lives of three people. It wasn't until the second interrogation when Tsarnaev was more "lucid" and "detailed" that he elaborated on his and his brother Tamerlan's plan to drive to New York City on Thursday.
When Dzhokhar and Tamerlan hijacked a car in Boston on Thursday evening, just three days after their fatal Boston Marathon bombings April 15, they had initially intended to head to New York City to "party."
It was a "spontaneous" decision to use their remaining explosives - 1 pressure cooker bomb and 5 pipe bombs - in Times Square.
There is "no idea" as to where the Tsarnaev brothers were planning on taking their unused explosives before deciding on New York City.
Their plan was thwarted when the car they had hijacked was low on gas and they made a stop at a gas station. It was there that the driver of the car made an escape, and police were alerted.
Tamerlan Tsarnaev also died during the shootout. His brother Dzohkar remained on the run, causing a massive lockdown in Watertown, MA until he was located and apprehended late on the Friday evening the next day.
Dzohkar Tsarnaev was taken to Beth Israel Hospital where he now remains with injuries he sustained during the Thursday shootout at MIT. Reports initially said that he may not be able to speak or deliver any answers at all because of his injuries, but the new information presented has proven otherwise.
During the press conference, Commissioner Ray Kelly said that Tsarnaev was photographed twice in New York City during 2012. Though the reasoning for his visit to NYC is not clear, police are investigating the matter, as well as working to identify the people he was with at the time.
Mayor Bloomberg said during the press conference that Commissioner Kelly deployed heightened security throughout the city as soon as news of the Boston explosions broke on Monday April 15.
Commissioner Kelly added that the suspects would have encountered a lot of police in Times Square by time of projected arrival on late Thursday night or early Friday morning. Mayor Bloomberg pointed out, however, that it is not known whether or not the suspects would have enacted their plot immediately or not.
When asked whether or not the technology and police presence in not only Times Square but the rest of the city would have prevented the attack, Commissioner Kelly said, "We have a lot of presence, a lot of resources, but we have no guarantees."
Bloomberg clarified that more belief was given to the second interrogation rather than the first because, "We have an obligation to put that information out ... he was a lot more lucid and gave more detailed information in the second questioning period."
"Whether we believe it or not, we are going to take everything seriously, we need to assume the worst," said Mayor Bloomberg adding, "It'd be wonderful if it weren't true."
Both Commissioner Kelly and Mayor Bloomberg said that they would like to expand not only on the number of cameras in use for security purposes, but also on their abilities by implementing algorithms and analytics.
Bloomberg said, "Wherever there are large groups of people, that's where we'll put our cameras. However, you'll never know where they all are."
"No idea" where the suspects were planning on taking bombs before NYC plot materialized
In closing, Bloomberg said that he felt "safe" going out tonight in New York City and that "you're probably safer here than anyplace else."
He added that "Ray Kelly and the NYPD have done a spectacular job of keeping us safe."
Here's video of Bloomberg and Kelly's press address on Thursday:


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IRS tax forms
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|Taxation in the
United States of America
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IRS tax forms are used for taxpayers and tax-exempt organizations to report financial information to the Internal Revenue Service (IRS) of the United States. They are used to report income, calculate taxes to be paid to the federal government of the United States, and disclose other information as required by the Internal Revenue Code (IRC). There are over 800 various forms and schedules.
- 1 Individual forms
- 2 Fiduciary reporting
- 3 Entity returns
- 4 Employment (payroll) taxes
- 5 Transfer taxes
- 6 Information returns
- 7 Other forms
- 8 Public disclosure
- 9 See also
- 10 References
- 11 External links
Individual forms
Form 1040, U.S. Individual Income Tax Return, is one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ - see below for explanations of each) used for personal (individual) federal income tax returns filed with the IRS. The first Form 1040 was published for use for the tax years 1913, 1914, and 1915. For 1916, Form 1040 was converted to an annual form (i.e., updated each year with the new tax year printed on the form).[1] Initially, the IRS mailed tax booklets (Form 1040, instructions, and most common attachments) to all households. As alternative delivery methods (CPA/Attorneys, Internet forms) increased in popularity, the IRS sent fewer packets via mail. In 2009 this practice was discontinued.
Income tax returns for individual calendar year taxpayers are due by April 15 of the next year, except when April 15 falls on a Saturday, Sunday, or a legal holiday. In those circumstances, the returns are due on the next business day. An automatic extension until Oct. 15 to file Form 1040 can be obtained by filing Form 4868.
Form 1040 consists of two full pages not counting attachments. The first page collects information about the taxpayer(s), dependents, income items, and adjustments to income. The second page calculates the allowable deductions and credits, tax due given the income figure, and applies funds already withheld from wages or estimated payments made towards the tax liability. At the top of the first page is the Presidential election campaign fund checkoff, which allows you to designate that the federal government give $3 of the tax it receives to the Presidential election campaign fund.
Form 1040 has 14 attachments, called "schedules", which may need to be filed depending on the taxpayer. For 2009 and 2010 there was an additional form, Schedule M, due to the "Making Work Pay" provision of the American Recovery and Reinvestment Act of 2009 ("the stimulus"):
- Schedule A itemizes allowable deductions against income; instead of filling out Schedule A, taxpayers may choose to take a standard deduction of between $6,100 and $12,200 (for tax year 2013), depending on age, filing status, and whether the taxpayer and/or spouse is blind.
- Schedule B enumerates interest and/or dividend income, and is required if either interest or dividends received during the tax year exceed $1,500 from all sources or if the filer had certain foreign accounts.
- Schedule C lists income and expenses related to self-employment, and is used by sole proprietors.
- Schedule D is used to compute capital gains and losses incurred during the tax year.
- Schedule E is used to report income and expenses arising from the rental of real property, royalties, or from pass-through entities (like trusts, estates, partnerships, or S corporations).
- Schedule EIC is used to document a taxpayer's eligibility for the Earned Income Credit.
- Schedule F is used to report income and expenses related to farming.
- Schedule H is used to report taxes owed due to the employment of household help.
- Schedule J is used when averaging farm income over a period of three years.
- Schedule L (until 2010) was used to figure an increased standard deduction in certain cases.[2]
- Schedule M (2009 and 2010) was used to claim the Making Work Pay tax credit (6.2% earned income credit, up to $400).[3]
- Schedule R is used to calculate the Credit for the Elderly or the Disabled.
- Schedule SE is used to calculate the self-employment tax owed on income from self-employment (such as on a Schedule C or Schedule F, or in a partnership).
- Schedule 8812 is used to calculate the Child Tax Credit.
In 2014 there were two additions to Form 1040 due to the implementation of the Affordable Care Act – the premium tax credit and the individual mandate.[4]
In most situations, other Internal Revenue Service or Social Security Administration forms such as Form W-2 must be attached to the Form 1040, in addition to the Form 1040 schedules. There are over 100 other, specialized forms that may need to be completed along with Schedules and the Form 1040.
Short forms
Over the years, other "Short Forms" were used for short periods of time. For example, in the 1960s, they used an IBM Card on which a few lines could be written which would then be transcribed onto another card. The other card looked the same but had holes in it which a computer or "unit record" machine could read. As with the other forms, there was always a place for a signature.[citation needed]
The Form 1040A ("short form"), U.S. individual income tax return, is a shorter version of the Form 1040. Use of Form 1040A is limited to taxpayers with taxable income below $100,000 who take the standard deduction instead of itemizing deductions; it was originally one page until the 1982 edition, when it expanded to two pages.
The Form 1040EZ ("easy form"), Income Tax Return for Single and Joint Filers With No Dependents, is the simplest, six-section Federal income tax return, introduced in 1982. Its use is limited to taxpayers with taxable income below $100,000 (as of tax year 2011[update]) who take the standard deduction instead of itemizing deductions and have no dependents.
Fiduciary reporting
According to section 1223(b) of the Pension Protection Act of 2006, a nonprofit organization that does not file annual returns or notices for three consecutive years will have its tax-exempt status revoked as of the due date of the third return or notice.[5] An organization's tax-exempt status may be reinstated if it can show reasonable cause for the years of nonfiling.[6]
The Form 990 provides the public with financial information about a nonprofit organization, and is often the only source of such information. It is also used by government agencies to prevent organizations from abusing their tax-exempt status. In June 2007, the IRS released a new Form 990 that requires significant disclosures on corporate governance and boards of directors. These new disclosures are required for all nonprofit filers for the 2009 tax year, with more significant reporting requirements for nonprofits with over $1 million in revenues or $2.5 million in assets. In addition, certain nonprofits have more comprehensive reporting requirements, such as hospitals and other health care organizations (Schedule H). The Form 990 may be filed with the IRS by mail or electronically with an Authorized IRS e-file Provider.
The Form 990 disclosures do not require but strongly encourage nonprofit boards to adopt a variety of board policies regarding governance practices. These suggestions go beyond Sarbanes-Oxley requirements for nonprofits to adopt whistleblower and document retention policies. The IRS has indicated they will use the Form 990 as an enforcement tool, particularly regarding executive compensation. For example, nonprofits that adopt specific procedures regarding executive compensation are offered safe harbor from excessive compensation rules under section 4958 of the Internal Revenue Code and Treasury Regulation section 53.4958-6.[7]
Public Inspection IRC 6104(d) regulations state that an organization must provide copies of its three most recent Forms 990 to anyone who requests them, whether in person, by mail, fax, or e-mail. Additionally, requests may be made via the IRS using Form 4506-A, and PDF copies can often be found online as noted below.
- New IRS Form 990[8]
- Instructions for Form 990 and Form 990-EZ[9]
- Due 15th of 5th month after fiscal year, with up to 6 months of extensions.[10] Late penalty for political organizations is $20–$100/day (not clear for other nonprofits),[11] and penalty for failure to provide to the public is $20 per day.[12]
- Citizen Audit[13] provides PDF copies of annual returns, signatures not blacked out.
- Economic Research Institute[14] provides PDF copies of annual returns, signatures not blacked out.
- Foundation Center[15] IRS Form 990 lookup tool; provides PDF copies of annual returns, signatures blacked out.
- Guidestar[16] IRS Form 990's and other information for selection of nonprofits, free and fee based
- NCCS[17] IRS Form 990 search tool and nonprofit organization profiles, signatures blacked out.
- Charity Navigator uses IRS Forms 990[18] to rate charities.
- BoardSource Governance requirements[19] in 990.
In addition to Form 990, tax-exempt organizations are also subject to a variety of disclosure and compliance requirements through various schedules which are attached to Form 990 (and, in some cases, 990-EZ or 990-PF). Filing of schedules by organizations supplements, enhances, and further clarifies disclosures and compliance reporting made in Form 990. Often, filing of schedules is mandatory, but there are situations where organizations not otherwise subject to filing requirements may consider completing certain schedules despite not being technically obligated to. The current[when?] list of possible schedule filings are:
- Schedule A - Public Charity Status and Public Support
- Schedule B - Schedule of Contributors
- Schedule C - Political Campaign and Lobbying Activities
- Schedule D - Supplemental Financial Statements
- Schedule E - Schools
- Schedule F - Statement of Activities Outside the United States
- Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
- Schedule H - Hospitals
- Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the United States
- Schedule J - Compensation Information
- Schedule K - Supplemental Information on Tax-Exempt Bonds
- Schedule L - Transactions With Interested Persons
- Schedule M - Noncash Contributions
- Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
- Schedule O - Supplemental Information to Form 990
- Schedule R - Related Organizations and Unrelated Partnerships
The Form 5500, Annual Return/Report of Employee Benefit Plan, was developed jointly by the IRS, United States Department of Labor, and Pension Benefit Guaranty Corporation to satisfy filing requirements both under the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act (ERISA). The Form 5500 is an important compliance, research, and disclosure tool intended to assure that employee benefit plans are properly managed and to provide participants, beneficiaries, and regulators with sufficient information to protect their rights. Starting in 2009, all Forms 5500 must be filed electronically on the website of the Department of Labor.
The Form 1040NR, U.S. Nonresident Alien Income Tax Return, and its shorter version Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents, are used by nonresident aliens who have U.S. source income and therefore have to file a U.S. tax return. Joint returns are not permitted, so that husband and wife must each file a separate return. The Form 1040NR-EZ can be used under conditions similar to those for the 1040EZ form.[20]
The Form 1040X, Amended U.S. Individual Tax Return, is used to make corrections to Form 1040, Form 1040A, and Form 1040EZ tax returns that have been previously filed. Generally for a tax refund, this form must be filed within 3 years after the date that the original version was filed, or within 2 years after the date that the tax was paid, whichever is later. Forms 1040X are processed manually and therefore take longer than regular returns. For years prior to 2010, Form 1040X had three columns: for the amounts from the original version, for the net increase or decrease for each line being changed, and for the corrected amounts. For 2010, the form was condensed with a single column for the corrected amounts. Due to confusion amongst taxpayers on how to complete the single-column form, the IRS revised the Form 1040X again for 2011 by returning to the original three-column format.
Self-employed individuals and others who do not have enough income taxes withheld, might need to file Form 1040-ES, Estimated Tax for Individuals, each quarter to make estimated installments of annual tax liability (pay-as-you-go tax).
Entity returns
- Form 1065, U.S. Return of Partnership Income, is used by partnerships for tax returns.
- Form 1120, U.S. Corporation Income Tax Return, is used by C corporations for tax returns.
- Form 1120S, U.S. Income Tax Return for an S Corporation, is used by S corporations for tax returns.
- Form 1120-C, U.S. Income Tax Return for Cooperative Associations, is used by cooperatives for tax returns.
- Form 1120-H, U.S. Income Tax Return for Homeowners Associations, is used by condominium and housing associations for tax returns.
- Form 1041, U.S. Income Tax Return for Estates and Trusts, is used by estates and trusts for tax returns.
Employment (payroll) taxes
- Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
- Form 941, Employer's Quarterly Federal Tax Return
- Form 944, Employer's Annual Federal Tax Return
Transfer taxes
- Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is used to report estate taxes
- Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, is used to report gift taxes
Information returns
Informational returns are prepared by third parties (employers, banks, financial institutions, etc.) and report information to both the IRS and taxpayers to help them complete their own tax returns. The forms report the amounts only on a calendar year (January 1 through December 31) basis, regardless of the fiscal year used by the payer or payee for other federal tax purposes. Taxpayers are usually not required to attach informational returns to their own federal income tax returns unless the form shows federal income tax withheld. Many businesses and organizations must file thousands of information returns per year.[citation needed]
The issuance or non-issuance of an informational return is not determinative of the tax treatment required of the payee. For example, some income reported on Form 1099 might be nontaxable and some taxable income might not be reported at all. Each payee-taxpayer is legally responsible for reporting the correct amount of total income on his or her own federal income tax return regardless of whether an informational return was filed or received.
1098 series
- The Form 1098, Mortgage Interest Statement, is used to report interest that a taxpayer has paid on his or her mortgage. Such interest might be tax-deductible as an itemized deduction
- The Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, reports charitable contributions of motor vehicles
- The Form 1098-E, Student Loan Interest Statement, reports interests the taxpayer paid on student loans that might qualify as an adjustment to income
- The form 1098-T, Tuition Statement, reports either payments received or amounts billed for qualified tuition and related expenses that might entitle the taxpayer for an adjustment to income or a tax credit
1099 series
Form 1099 series is used to report various types of income other than wages, salaries, and tips (for which Form W-2 is used instead). Examples of reportable transactions are amounts paid to a non-corporate independent contractor for services (in IRS terminology, such payments are nonemployee compensation). The ubiquity of the form has also led to use of the phrase "1099 workers" or "the 1099 economy" to refer to the independent contractors themselves.[21] In 2011 the requirement has been extended by the Small Business Jobs Act of 2010 to payments made by persons who receive income from rental property.
Each payer must complete a Form 1099 for each covered transaction. Four copies are made: one for the payer, one for the payee, one for the IRS, and one for the State Tax Department, if required.[22] Payers who file 250 or more Form 1099 reports must file all of them electronically with the IRS.[23] If the fewer than 250 requirement is met, and paper copies are filed, the IRS also requires the payer to submit a copy of Form 1096, which is a summary of information forms being sent to the IRS. The returns must be filed with the IRS by the end of February immediately following the year for which the income items or other proceeds are paid. Copies of the returns must be sent to payees, however, by the end of January. The law provides various dollar amounts under which no Form 1099 reporting requirement is imposed. For some Forms 1099, for example, no filing is required for payees who receive less than $600 from the payer during the applicable year.[24]
Variants for Form 1099
As of 2011[update], several versions of Form 1099 are used, depending on the nature of the income transaction:
- 1099-A: Acquisition or Abandonment of Secured Property
- 1099-B: Proceeds from Broker and Barter Exchange Transactions
- 1099-C: Cancellation of Debt
- 1099-CAP: Changes in Corporate Control and Capital Structure
- 1099-DIV: Dividends and Distributions
- 1099-G: Government Payments
- 1099-H: Health Insurance Advance Payments
- 1099-INT: Interest Income
- 1099-K: Merchant Card and Third Party Network Payments
- 1099-LTC: Long-Term Care Benefits
- 1099-MISC: Miscellaneous Income
- 1099-OID: Original Issue Discount
- 1099-PATR: Taxable Distributions Received From Cooperatives
- 1099-Q: Payment from Qualified Education Programs
- 1099-R: Distributions from Pensions, Annuities, Retirement Plans, IRAs, or Insurance Contracts
- 1099-S: Proceeds from Real Estate Transactions
- 1099-SA: Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
- 1042-S: Foreign Person's U.S. Source Income
- SSA-1099: Social Security Benefit Statement
- SSA-1042S: Social Security Benefit Statement to Nonresident Aliens
- RRB-1099: Payments by the Railroad Retirement Board
- RRB-1099R: Pension and Annuity Income by the Railroad Retirement Board
- RRB-1042S: Payments by the Railroad Retirement Board to Nonresident Aliens
5498 Series
- Form 5498: IRA Contribution Information
- Form 5498-ESA: Coverdell ESA Contribution Information
- Form 5498-SA: HSA, Archer MSA, or Medicare Advantage MSA Information
W series
The Form W-2, Wage and Tax Statement, is used to report wages paid to employees and the taxes withheld from them.[25] Employers must complete a Form W-2 for each employee to whom they pay a salary, wage, or other compensation as part of the employment relationship. An employer must mail out the Form W-2 to employees on or before January 31. This deadline gives these taxpayers about 2 months to prepare their returns before the April 15 income tax due date. The form is also used to report FICA taxes to the Social Security Administration. The Form W-2, along with Form W-3, generally must be filed by the employer with the Social Security Administration by the end of February. Relevant amounts on Form W-2 are reported by the Social Security Administration to the Internal Revenue Service. In territories, the W-2 is issued with a two letter code indicating which territory, such as W-2GU for Guam. If corrections are made, it can be done on a W-2c. The British-Irish equivalent form to a W-2 is a P60.
The Form W-2G, Gambling Winnings, is used to report Gambling Winnings (direct wager only) to the IRS. It is completed when the winnings are $600.00 or more in any one session and 300 times the buy-in or wager.
The Form W-3 is a summary page of all W-2 forms issued by the employer. It is only used on paper filing of W-2 information. Like the W-2, the W-3c allows for corrections. W-3SS is used for the W-2 territorial returns.
The Form W-4 is used by employers to determine the amount of tax withholding to deduct from employees' wages. The form is not mailed to the IRS but retained by the employer. Tax withholdings depend on employee's personal situation and ideally should be equal to the annual tax due on the Form 1040. When filling out a Form W-4 an employee calculates the number of Form W-4 allowances to claim based on his or her expected tax filing situation for the year. The amount of money withheld as federal income tax is reduced for each Form W-4 allowance taken. No interest is paid on over-withholding, but penalties might be imposed for under-withholding. Alternatively, or in addition, the employee can send quarterly estimated tax payments directly to the IRS (Form 1040-ES). Quarterly estimates may be required if the employee has additional income (e.g. investments or self-employment income) not subject to withholding or insufficiently withheld. There are specialized versions of this form for other types of payment (W-4P for pensions as an example).
The Form W-7 and related documents are the application for IRS Individual Taxpayer Identification Number (ITIN). This number is used to identify taxpayers who reside legally the US, but do not qualify for a social security number.
W-8 Series
The Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, is used by foreign persons (including corporations) to certify their non-U.S. status. The form establishes that one is a non-resident alien or foreign corporation, to avoid or reduce tax withholding from U.S. source income, such as rents from U.S. property, interest on U.S. bank deposits or dividends paid by U.S. corporations. The form is not used for U.S. wages and salaries earned by non-resident aliens (in which case Form W-4 is used), or for U.S. freelance (dependent personal services) income (in which case Form 8233 is used). The form requires the foreign person to provide a U.S. Taxpayer Identification Number unless the U.S. income is dividends or interest from actively traded or similar investments. Other W-forms handle other international issues. The IRS released a new version of W-8BEN in February 2014 that required corporations to sign an W-8BEN-E form instead, which was still in draft status. For foreign corporations it was unclear, whether they were required to sign the previous W-8BEN form (established in 2006) or to sign the draft version of W-8BEN-E.
The Form W-9, Request for Taxpayer Identification Number and Certification, serves two purposes. First, it is used by third parties to collect identifying information to help file information returns with the IRS.[26] It requests the name, address, and taxpayer identification information of a taxpayer (in the form of a Social Security Number or Employer Identification Number). The form is never actually sent to the IRS, but is maintained by the person who files the information return for verification purposes. The information on the Form W-9 and the payment made are reported on a Form 1099.[27] The second purpose is to help the payee avoid backup withholding. The payer must collect withholding taxes on certain reportable payments for the IRS. However, if the payee certifies on the W-9 they are not subject to backup withholding they generally receive the full payment due them from the payer.[26] This is similar to the withholding exemptions certifications found on Form W-4 for employees.
The Form W-10, Dependent care provider identification, is a way for day care service providers to provide information to the individual so they can take credits for care of their children. This form is frequently replaced with a freeform statement indicating the Tax ID of the day care or individual and how much is paid.
The Form W-11, Hiring Incentives to Restore Employment (HIRE) Act Employee Affidavit, is to certify that a new employee was previously unemployed in order to qualify for a tax credit in accordance with the HIRE act.
The form W-12 is a form for tax preparation professionals to apply for their ID Number. It is being phased out in favor of an electronic application.
Other forms
- Form 2553, Election by a Small Business Corporation, is used by small businesses to elect to be taxed as a "Subchapter S - Corporation" (S corporation).
- Form 2555, Foreign Earned Income, is filed by taxpayers who have earned income from sources outside the United States exempt from U.S. income tax. U.S. citizens or resident aliens are taxed on their world-wide income. For those who qualify, however, Form 2555 can be used to exclude foreign earned income up to US$87,600 for 2008, $91,400 for 2009, $91,500 for 2010, and $92,900 for 2011. Also, it can be used to claim a housing exclusion or deduction. A filer cannot exclude or deduct more than their foreign earned income for the tax year.
- Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, is used to request an extension of time to file a federal income tax return for an individual (there is no extension to pay the tax).
- Form 8812 The Additional child tax credit is a refundable tax credit.
- Form 8822, Change of Address, is used to report a change of address to the Internal Revenue Service.
- Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, is used in implementation of the federal government's Work Opportunity Tax Credit program.
- Form 8889, Health Savings Accounts (HSAs), is used by Health Savings Account HSA holders. HSA administrators are required to send HSA account holders and file forms 1099SA and 5498SA with the IRS each year.
- Form 8917 Tuition and fees deduction[28]
- Form 8962 The Premium tax credit is a refundable tax credit is used in conduction with healthcare subsidies offered for individuals and families participating in a healthcare exchange. Health exchanges send participants a form 1095-A each year.
Public disclosure
In the United States, tax records are not publicly available, with the exception of Forms 990 and 1023 for nonprofit organizations which are generally open for public inspection. Selected tax data is released as economic data for research.[29] In other countries such as Norway and Finland, tax records are public information. Tax filings in the U.S. were not private when federal income taxation began in 1861, but controversy led to Congress prohibiting any examination of tax records by 1894. Congress allowed public examination of individual and corporate tax payments only in 1923, but the disclosure was eliminated by 1924. In 1934 the measure was briefly considered again. As of 2010, various experts have advocated that the income and tax payments be released for individuals and corporations to shed further light on tax efficiency and spur reform. These experts have suggested only releasing information that cannot be used for identity theft to address privacy concerns.[30]
See also
- ↑ See Publication 1796-A, IRS Historical Tax Products (rev. Feb. 2007), Internal Revenue Service, U.S. Dep't of the Treasury.
- ↑ "Schedule L and Schedule M are gone". Bankrate.com. Retrieved 2013-03-10.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ Schedule M, (Instructions)
- ↑ http://www.forbes.com/sites/ashleaebeling/2014/11/04/irs-commissioner-predicts-miserable-2015-tax-filing-season/
- ↑ "Pension Protection Act of 2006, Section 1223(b)". Government Printing Office. August 17, 2006.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ "Notice 2011-43: Transitional Relief Under Internal Revenue Code § 6033(j) for Small Organizations". Internal Revenue Bulletin: 2011-25. Internal Revenue Service. June 20, 2011.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ IRS (2008-02-04). "Governance and Related Topics - 501(c)(3) Organizations" (PDF). Online.irs.gov. Retrieved 2009-06-05.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ "Form 990 Redesign for Tax Year 2008 (Filed in 2009)". 2013taxes.org. 2014-02-19. Retrieved 2014-03-17.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ [1][dead link]
- ↑ "Annual exempt organization return: Due date". IRS. Retrieved 2014-05-17.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ "Penalties for Not Filing Form 990". IRS. Retrieved 2014-05-17.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ "Penalties for Failing to Make Forms 990 Publicly Available". IRS. Retrieved 2014-05-17.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ "Nonprofit Form 990 Search". Citizen Audit. Retrieved 2014-05-18.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ "Nonprofit Organization Information". Economic Research Institute. Retrieved 2014-05-17.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ http://tfcny.fdncenter.org/990s/990search/esearch.php
- ↑ "guidestar.org". guidestar.org. 2014-03-06. Retrieved 2014-04-23.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ "nccs.urban.org". nccs.urban.org. 2008-07-15. Retrieved 2014-04-23.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ "FAQ for Donors". Charity Navigator. Retrieved 2014-04-23.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ "Learning Center and Store". BoardSource. Retrieved 2014-03-17.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ "Instructions for Form 1040NR-EZ" (PDF). Retrieved 2012-12-18.<templatestyles src="Module:Citation/CS1/styles.css"></templatestyles>
- ↑ Forbes, The Rise of The 1099 Economy: More Americans Are Becoming Their Own Bosses, http://www.forbes.com/sites/joelkotkin/2012/07/25/the-rise-of-the-1099-economy-more-americans-are-becoming-their-own-bosses/
- ↑ IRS instructions for form 1099, including a guide to what payments must be reported.
- ↑ Topic 801 - Who Must File Electronically, Internal Revenue Service.
- ↑ Instructions for Form 1099-MISC (2012), Internal Revenue Service.
- ↑ See generally 26 U.S.C. § 6051, 26 C.F.R. sec. 31.6051-1 and sec. 31.6051-2.
- ↑ 26.0 26.1 Internal Revenue Code § 31.3406(h)-3
- ↑ Internal Revenue Code § 1.6041-1
- ↑ http://www.foxbusiness.com/personal-finance/2014/04/22/get-deduction-when-using-loans-to-pay-tuition/
- ↑ Greenia N. (2007). "Statistical Use of U.S. Federal Tax Data". SOI Paper Series.
- ↑ Bernasek A. (2010). "Should Tax Bills Be Public Information?". The New York Times.
External links
|Wikimedia Commons has media related to Tax forms of the United States.
- Articles with dead external links from April 2014
- Articles with unsourced statements from December 2015
- Articles containing potentially dated statements from 2011
- Vague or ambiguous time from December 2015
- Articles with unsourced statements from January 2011
- Internal Revenue Service
- United States government forms
- Taxation in the United States
- Tax forms
- IRS tax forms


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In "The Gift Horse," a troupe of beguiling characters hold the viewer's attention through nearly three hours of stage time in Lydia R. Diamond's play which covers issues of race, abused women, gay relationships, and brutal family secrets.
No doubt when Lydia R. Diamond was beginning her career as a playwright she pasted a check-list of subjects on her desk. These probably included issues of race, abused women, gay relationships, and family secrets too brutal to be disclosed. But rather than construct one play at a time, she rolled them into a single work, "The Gift Horse." The play, which premiered in Chicago 15 years ago is running in its first Boston production at New Repertory Theatre, under the direction of Jim Petosa.
Given her talent, as revealed in later works such as "Smart People" and "Stick Fly," Diamond was blessed from the start with a sympathetic understanding of human nature, both male and female, not to mention the tics that drive them to peculiar and often self-destructive behavior. She also had a sense of humor and an organized mind that could build a satisfying drama with a beginning, middle and end. Despite an often bewildering number of sub-plots threading through "The Gift Horse," she created a troupe of beguiling characters who hold a viewer's attention through nearly three hours of stage time.
The chief character is Ruth (Obehi Janice), a savvy, black artist and teacher with a head full of swinging braids, a sassy mouth and a trauma from the past that keeps her from sleeping at night. We first meet her in the mid-1980s as a college student who connects with a gay man, Ernesto,(Alejandro Simoes). They become lifelong best friends and eventually roommates.
Both of them are looking for love but finding it – at first – in all the wrong places. Ernesto falls for a perfect guy, Bill (Lewis D. Wheeler), who entices him into a relationship; Ruth succumbs to a transference of dependence on her psychiatrist, Brian (Maurice Emmanuel Parent). The cat's cradle of who-loves-whom is completed by the wholesome Noah (Zachary Rice), who saves Ernesto after his let-down. The ensemble is completed by a mysterious young woman (Cloteal L. Horne), playing her cello and talking, talking, talking at the side of the stage about her privileged upbringing. However, her identity is not revealed until the climax.
Petrosa's success in adroitly staging this drama, laced with humorous asides but darkened by fearful events, depends on his spot-on ability in finding actors who make us care about the outcomes to their problems. Janice as Ruth must play a double role, acting the character she pretends to be to the outside world until set free by admitting the frightened woman beneath the mask. Her performance is a tour-de-force that takes a bit of time to get going but triumphs as she softens in her newly-found security. Simoes is a dear as Ernesto, needy himself but giving when Ruth leans on him for consolation. Her psychiatrist, Parent, is suave and sophisticated; who could blame Ruth for falling for him? Horne is a know-it-all who does not compute for the viewer, but finally makes perfect sense. Wheeler is positively succulent and scary as the reprobate Bill followed by Rice as Noah, coming to rescue Ernesto in appropriately normal fashion.
"The Gift Horse" unfolds over multiple decades, on a stage set designed by Jon Savage and lighted by Alberto Segarra that encompasses an ordinary living room, with the psychiatrist's office on a raised platform at the rear. The set is backed by disparate panels that resemble an urban landscape fractured into bits and pieces.
Even though "The Gift Horse" is shot through with tantalizing possibilities that go nowhere, Diamond has certainly come a long way as an artist since the play was first presented. However, no matter the incongruities and fairy tale of a happy ending, the promise we've seen fulfilled in her later works makes mining this glimpse from the past a rewarding experience.
THE GIFT HORSE By Lydia Diamond. Presented by the New Repertory Theater, 321 Arsenal St., Watertown. April 22-May 14. $30-$59, 617-923-8487, www.newrep.org


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I originally imported this from Wikipedia, but it seems to me that this article needs a major reworking, if not replacement. Its rhetoric is pretty convoluted and unclear. --Rdr. Andrew 19:50, 1 Feb 2005 (CST)
Update: It has, indeed, been significantly reworked! —[[User:ASDamick|—Fr. Andrew talk contribs (THINK!)]] 12:39, 4 Jul 2005 (EDT)
No Basilique
The article said:
Charlemagne called for a council at Aix-la-Chapelle in 809 at which Pope Leo III forbade the use of the filioque clause and ordered that the original version of the Nicene-Constantinopolitan Creed be engraved on silver tablets displayed at St. Peter's Basilica in Rome so that his conclusion would not be overturned in the future.
But in at that time there was no "St. Peter's Basilica".
Do you think it's really necessary to include a misspelled version? It seems that could set a somewhat awkward precedent. I don't see that sort of thing in any encyclopedia with which I'm familiar. —[[User:ASDamick|—Fr. Andrew talk contribs (THINK!)]] 12:39, 4 Jul 2005 (EDT)
- Rdr. Andrew, Please feel free to change anything I do. Let me say...I don't know you in the flesh, but have come to appreciate you and your leadership. Maybe the way to approach this is to insert it somewhere in the text or redirect a filoque page to filioque. I just know that this is a very common misspelling (I've done it!). Whatever the community sees fit to do. Maybe we should start something in the style manual about how to address misspellings. --[[User:Joe Rodgers|Joe ( talk » inspect » chat )]] 13:05, 4 Jul 2005 (EDT)
- I don't think we should put in redirects for misspellings - I don't think it makes the site that much more usable, and such redirects could too easily multiply. Besides, why not just let people learn to spell the words in question correctly? Fr. John
- Perhaps the Misspellings section could be removed, and the sentence "Filioque may be misspelled as filoque." added to the very end of the first paragraph? Especially in an article of this magnitude, giving a such a brief section to misspellings seems out of balance. —magda 19:31, 5 Jul 2005 (EDT)
- Ah yes, here is where the discussion was. Filoque is a common misspelling. I guess I thought we could be indexed by search engines and it would point them in the right direction. I still don't know how important this is, but I care. Joe 16:19 26 Nov 2005
- Hmm... the search engine thing is an interesting consideration. Maybe we could put in misspellings in comments, so they don't show for people, but they could for search engines. E.g. at the bottom of the page, near the Categories, we could put <!-- Common misspellings: filoqe filllioque--> and so on? What do other folks think about that idea?
This comment provides more to think about as well. I like the idea of commenting in misspellings rather than giving them a more prominent place. Any other ideas? I, for one, need to look up "Irene" to find Irene Chrysovalantou, as I can never remember how the monastery's name is spelled. —magda (talk) 15:39, November 26, 2005 (CST)
Conciliar condemnation
"There has never been a specific conciliar statement in the Orthodox Church which defined the filioque as heresy" ... except that of The Eighth Ecumenical Council, offcourse ... Luci83ro 09:47, July 28, 2006 (CDT)
- That synod did not define the filioque as heresy but rather forbid alteration to the Creed. In effect, this precludes the filioque, but it does not define it specifically as heresy, which would instead have involved a standard formula such as "To any who teach that the Spirit proceeds from the Son as well as from the Father, anathema." —Dcn. Andrew talk random contribs 10:24, July 28, 2006 (CDT)
Which filioque?
There are at least two separate issues concerning the filioque. The first is its unlawful addition the the Symbol. On this I don't believe there is any good argument to be made for its inclusion. We might term this issue the "canonical" one.
The second issue is the "dogmatic" one. Is the teaaching of the filioque orthodox or heterodox? That depends upon which understanding of the fiolioque one has in mind. A distinction must be made between the heterodox filioque (the teaching that the Spirit is dependent upon the Son as well as the Father for his origin) and the orthodox filioque (the perfectly Orthodox idea that the Spirit proceeds from the Father through (dia) the Son. The latter was taught by St Maximos Confessor and is Orthodox. The former is definitely heterodox. I would shy away from terming it "heretical" in that no council has defined it as such. --Fr Lev 10:44, July 28, 2006 (CDT)
- Please excuse me for asking You this rather silly question, but ... I'm a little bit confused here: What, then, is "heterodox, (yet not heretical)"? (Do You mean by this an opinion? -- if so, then St. Maximos the Confessor is heterodox, because, in the Church, to say that the Holy Ghost proceeds from the Father through the Son is only a theologumenon ... or not). Luci83ro 12:10, July 28, 2006 (CDT)


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In Labview, I want an alpha numeric string generator where I can generate multiple length passwords of numbers and upper/lower case letters. I also want the capability to eliminate certain characters as needed. An example would be certain characters that can cause confusion like I, 1, l, O, 0.


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Still about Mykonos :) Actually, I have a few more entries on Mykonos. To those who are new to my blog, you can read the previous entries on Mykonos by clicking the link on the right-hand side panel. Just click on "Greece"!
Anyway, as I travel, I will always make sure I try gelato, or a local ice-cream of the country I visit. When I was in Mykonos, there was a shop selling homemade gelato made from fresh Greek milk! And it tastes so fantastic... Really fantastic! Luckily, the shop was just a few meters from our hotel!
The church of Panagia in Mykonos... It's situated not far from the ice-cream shop. Anyway, its dome reminds me of gelato - served in a chilled cup!
Anyway, this is the shop! Pagoto Mania, and those store-front seats were always full! I had always wanted to sit right there instead of having my gelato to-go but one must be really patient to get the chance! The idea of having my gelato there and enjoying the view of the busy street was cool to me. And luckily, there was a day when that very seat was available! Finally! * En Arip seated on the right was busy having his gelato...
This is the interior of the shop. The counter boy said they have over 24 different flavours available and recommended the best as below. But personally, I love the Nutela & Bounty the most!
Tempting huh? Imagine BEING there!
Since it was summer, everyone was out just to enjoy their gelato! Such a nice sight, to see almost everyone holding their gelato or ice-cream on the street!
And next door to this shop was a mini Carrefour. I just luv the thought of seeing a Carrefour set in a small, old building... This Carrefour is their idea of a neighbourhood sundry shop, serving a small community. But even in Paris, serving a small community doesn't warrant a small Carrefour! So, this is really interesting!
And here, I found a nice ice-cream brand - Scandal! To me that's a bit of a naughty marketing strategy for the brand. Not to mention, sounding a bit catchy too... But what really, really caught my attention while browsing for my ice-cream was its flavours!
Chocolate orgy, anyone?
For a thirst-quenching, instant relief, I love its passion fruit ice-cream below. Such a chilling thrill, for a hot sunny day! It's from Algida or Wall's as it is known in most Asian countries. Overall, the Greek milk ice-cream is still the best!


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There's nothing wrong with a little nip here and a little tuck there, but some celebs out there need to know when enough is enough. I mean, when your face is so tight that it looks like it would be difficult to blink, that's probably a good stopping point. And bad plastic surgery isn't just for the over-40 set; nowadays, even the young stars in their 20s are getting Botoxed into oblivion. We prefer that women of all ages stay the natural course and age gracefully, but more and more that seems completely unrealistic.
Take these five women in Hollywood, for example. They've gotten so much cosmetic surgery that they're almost unrecognizable.
That's Jada Pinkett-Smith right there, in case you couldn't tell. The actress and mom attended the premiere of Madagascar 3 and people were a little taken aback by her new, tighter visage.
More from The Stir: The Worst Celebrity Beauty FAILS!
And that's JWoww, there. The 26-year-old Jersey Shore star has been open about going under the knife, but we sort of hope she's done with the surgeries for a while.
Julia Allison, the newest Bravolebrity who stars in the reality show Miss Advised, is only 30, but her injectables have accidentally aged her.
Courteney Cox must be best friends with her plastic surgeon because she seems to be in his office almost every week. The 48-year-old mother of one keeps messing with her gorgeous face and we're a little worried for her.
Heather Dubrow of Real Housewives of Orange County fame is married to a high-profile plastic surgeon, but really, that's no excuse for her Robert Palmer backup-dancer-look.
Addicted to beauty and style? Make sure you follow us on Pinterest, the virtual pin board that is seriously addicting! Check out some of our favorite boards, including Spring Style 2012, Celebrity Style, and our hilarious I'll Take That Dare style videos, and you'll see what we mean.
Photos via Splash News; D Dipasupil/Getty; Frazer Harrison/Getty; Splash News; Splash News


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|2013-01-23, 07:45
|Link #1
Bubbly and super fun
Join Date: May 2003
Location: Doesn't look like Kansas
[Manga] Naruto Chapter 617 Discussion Thread
Welcome to the weekly manga chapter discussion thread. This thread is created early to discuss spoilers and speculation about the upcoming chapter as well as discussion of said chapter once it has been released.
As per the forums rules, please don't ask for or mention about where to download the (licensed) manga. Also remember not to post or link to any translations of the manga, since this is illegal as well. Posting a synopses or summary is fine (and welcome) but please do not discuss scans, raws, translation groups, etc. Additionally, if you are posting someone else's synopsis (or their translation of a synopsis), then please provide credit were credit is due.
Remember that the manga is licensed, do not post significant parts of the chapter. This stands for pictures and direct translations. Summaries are OK, crops of pictures are OK as well if you want to illustrate your point but this is it.
Last edited by james0246; 2013-01-23 at 10:56.
|2013-01-23, 07:47
|Link #2
ばか =)
Join Date: Apr 2012
Location: Belfast, Northern Ireland
Age: 32
Things have FINALLY heated up.
Love how Lee has a big part in this chapter, anytime Lee doe's anything = awesome.
Bit obvious where sasuke's team have arrived too...
Naruto was epic in this chapter....he just has to become hokage after this arc.
|2013-01-23, 08:04
|Link #3
Senior Member
Join Date: May 2009
Location: Under the 7 seas
|2013-01-23, 08:12
|Link #4
Not A Loli-con....
Join Date: May 2011
Location: Beyond the looking glass
hmm honestly I can't believe i forgot about the snake sages. If Orochimaru is guiding him to the place to learn sage techs then Sasuke could finally learn something other than having good eye sight... ok that was sarcasm sorry. It would be a much needed power up though to put him on a level that is atleast able to compete with Naruto.
|2013-01-23, 09:00
|Link #5
Senior Member
Join Date: Mar 2008
I found the last panel to be surprisingly funny. It's just so funny to see Orochimaru casually travel alongside Sasuke (complete with team cape, too) like nothing ever happened between them and to him. Makes you wonder what the hell happened to this story.
|2013-01-23, 09:03
|Link #6
Join Date: Feb 2006
Location: Location is all relative.
Well the chapter was "meh", though I am pretty sure that has something to do with Shikaku's big plan of having Naruto and Kurama give everyone a bijuu cloak. Then again, this one had the big ol' united front just go about and start wrecking Tobi and Madara like crazy. I was especially fond of Lee roundhouse kicking Madara in half (revenge for Tsunade).
That aside, I like Sakura was nowhere near that chakra bird. Naruto's symbolic moment of leading all his friends and comrades into the fray yet she is nowhere to be seen? Even her healing has been replaced by Hinata. Is this Kishimoto's subtle way of telling us Sakura is gonna die?
|2013-01-23, 09:40
|Link #7
Senior Member
Join Date: Jan 2006
Was Hinata healing Naruto's Arm with Gentle-fist?... I always thought she knew the Mystical Palm Technique? very confusing.
in the Filler Anime she does heal some Ninjas, but she doesn't know medical ninjutsu and can't heal in the Manga. Weird!
|2013-01-23, 10:29
|Link #9
The First Rasengan!!
Join Date: Nov 2007
also, whats this about a will of fire grave stone?
are they not in uzumaki land?
|2013-01-23, 10:33
|Link #10
Yeah, I said that!
Join Date: Sep 2004
|2013-01-23, 10:35
|Link #11
The First Rasengan!!
Join Date: Nov 2007
im assuming since ino's jutsu is no longer in effect that obito had time enough to react and kamui'd himself away...this time i hope kakashi is on the other side waiting to deal an actual devastating blow. or it could be that Nara dad planned to use kamui on the the juubi...
|2013-01-23, 13:37
|Link #17
Phantom Member
Join Date: Aug 2011
Location: UK
I wrote on my review of this chapter on my site that Kakashi said Kyubi's chakra tripled his capability to use kamui or at least his stamina so does anyone think this is incorrect?
Last edited by TimeMask; 2013-01-23 at 13:56.
|2013-01-23, 13:57
|Link #19
Phantom Member
Join Date: Aug 2011
Location: UK
|2013-01-23, 14:23
|Link #20
Join Date: May 2007
Naruto is basically an awesome battery. Goku took power from everyone and made them fodder. Naruto gave power to everyone and made them useful. Is it silly? Can you find holes in it? Yes, but give Kishi credit for finding a way so his side characters can still fight against living gods. Hell, a powered up Konoha 10 would destroy Sasuke now if Naruto ever lent the Kyuubi's chakra to them. Not that he would do it.
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Mini Reviews (March 2010)
The Crazies, Falling Awake, Couples Retreat, She's Out of My League, Repo Men, Hot Tub Time Machine, Clash of the Titans
The Crazies (March 1/10)
Though an obvious improvement over George A. Romero's hopelessly unwatchable original, The Crazies nevertheless comes off as a pervasively tedious piece of work that does boast a few admittedly thrilling sequences - yet the effectiveness of such moments is invariably hindered by director Breck Eisner's aggravating reliance on shaky camerawork. The movie follows a quartet of protagonists (Timothy Olyphant's David, Radha Mitchell's Judy, Joe Anderson's Russell, and Danielle Panabaker's Becca) as they're forced to fend for their lives after a deadly toxin transforms their friends and neighbors into zombie-type monsters, with the bulk of the proceedings subsequently detailing the foursome's efforts at battling both the blood-thirsty creatures and the progressively destructive military force that's cordoned off the town. The Crazies' failure is especially disappointing given the uniformly impressive performances and the inclusion of several admittedly fantastic stand-alone sequences, with the frightening interlude that kicks off the proceedings - in which a shotgun-toting farmer wanders onto a baseball field during a baseball game - all but promising a fun, fast-paced horror-movie ride. Eisner's decision to punctuate virtually all of the film's action-oriented moments with entirely needless (and thoroughly distracting) camera tricks ultimately proves disastrous, however, as the aggressively jittery atmosphere effectively prevents the viewer from working up any real enthusiasm or interest in the heroes' increasingly perilous plight. This is despite the fact that the movie does improve substantially as it goes along, with the impressively bleak third act almost compensating for the less-than-enthralling nature of that which preceded it (almost, but not quite). The final result is a curiously uninvolving misfire that undoubtedly would've been better served with a more talented filmmaker behind the camera, as the relatively tedious storyline could've easily been forgiven had the visuals not been so consistently unappealing.
out of
Though it's been saddled with a decidedly hackneyed storyline, Falling Awake nevertheless establishes itself as an affable (yet thoroughly uneven) piece of work that benefits substantially from Andrew Cisneros' tremendously appealing turn as the film's protagonist. The movie follows aspiring musician Jay (Cisneros) as he attempts to overcome his wrong-side-of-the-tracks existence after meeting (and falling for) a beautiful career woman (Jenna Dewan's Alessandra), with problems ensuing as Jay is reluctantly dragged into an escalating turf war by his less-then-reputable buddies. Director Agustin - working from a script cowritten with Doug Klozzner and Michael Baez - does a nice job of establishing the gritty Brooklyn neighborhood within which the central character resides, and it subsequently goes without saying that the relative authenticity of Jay's encounters with his friends and family members proves instrumental in initially capturing the viewer's interest. There's little doubt, however, that Falling Awake's most enthralling attribute is the sweet romance that inevitably crops up between Jay and Alessandra, with Cisneros and Dewan's palpable chemistry together ensuring that the film is at its best when focused on their (admittedly idealized) exploits. It's only as the movie passes the one-hour mark that one's interest begins to wane, as Agustin lamentably starts throwing in a whole host of almost unreasonably melodramatic and overwrought narrative developments that serve no real purpose other than to pad out the running time - with the rather tedious subplot involving Jay's PTSD-afflicted brother (Nicholas Gonzalez's Eddie) certainly the most obvious example of this. The ineffectiveness of Falling Awake's latter half can't quite diminish the easy-going charm of that which preceded it, with the end result a well-intentioned endeavor that could've used a few more passes in the editing room.
Peter Billingsley's directorial debut, Couples Retreat follows four couples (Vince Vaughn's Dave and Malin Akerman's Ronnie, Jon Favreau's Joey and Kristin Davis' Lucy, Jason Bateman's Jason and Kristen Bell's Cynthia, and Faizon Love's Shane and Kali Hawk's Trudy) as they embark on a week-long vacation at an exclusive tropical resort called Eden - with trouble ensuing as the eight characters are forced to participate in a series of mandatory therapy sessions. It's a relatively promising premise that's employed to consistently underwhelming effect, as Billingsley places an ongoing emphasis on aggressively unfunny comedic set-pieces that effectively wreak havoc on the film's momentum. The pervasive lack of laughs within such moments (ie Dave freaks out while a harmless shark circles his raft, the gang engages in a sexually-suggestive yoga session, etc) ensures that Couples Retreat's few overtly positive attributes are rendered moot, with the affable performances the most obvious victim of the movie's thoroughly misguided sensibilities (which is a shame, really, given that most of the actors are as likable and charismatic here as one might've anticipated). This is to say nothing of the eye-rollingly predictable nature of the individual storylines, as screenwriters Favreau, Vaughn, and Dana Fox trot out a host of almost unreasonably cliched elements that would be unwelcome on even the hackiest of sitcoms. The sluggish pace and hopelessly overlong running time cement Couples Retreat's place as an utterly incompetent comedic affair, and it goes without saying that the movie pales in comparison to Vaughn and Favreau's earlier collaborations.
Good-natured yet forgettable, She's Out of My League follows average guy Kirk Kettner (Jay Baruchel) as he attempts to cope with the realization that a beautiful woman (Alice Eve's Molly) is genuinely interested in him - with his efforts at pursuing an actual relationship with her inevitably complicated by a series of outside factors (as well by his own crushing self-doubt). Director Jim Field Smith - working from Sean Anders and John Morris' screenplay - effectively draws the viewer into the proceedings right from the get-go by stresses the exploits of Kirk and his expectedly off-the-wall friends, with their easy-going banter effectively establishing a lighthearted vibe that proves impossible to resist. It's equally clear that the palpable chemistry between Baruchel and Eve goes a long way towards perpetuating the movie's immensely affable atmosphere, while the eclectic collection of periphery performers, which includes Nate Torrence, Kyle Bornheimer, and Krysten Ritter, provide solid, frequently hilarious support - although, admittedly, their collectively charismatic work is periodically diminished by Anders and Morris' reliance on needlessly puerile jokes and gags (ie Torrence's character helpfully offers to trim Kirk's pubic region). It's only as Anders and Morris place an increasingly prominent emphasis on various romcom conventions that one's interest begins to dwindle, as the scripters have peppered the final half hour with a number of undeniably eye-rolling elements - including two (!) fake break-ups and a race to the airport (yet, to be fair, the latter is handled quite well and ultimately injects the movie with a much-needed jolt of energy). Despite such concerns, however, She's Out of My League has been suffused with an irresistibly amiable feel that basically compensates for its myriad of deficiencies.
Set within an undetermined future, Repo Men follows a body-part repossession agent (Jude Law's Remy) as he's forced to go on the run after he finds himself unable to pay for his own artificial organ - with the bulk of the proceedings detailing Remy's efforts at dodging pursuer (and former partner) Jake (Forest Whitaker). It's a relatively intriguing premise that's employed to almost aggressively underwhelming effect in the film's opening half hour, as scripters Eric Garcia and Garrett Lerner place a pervasive emphasis on elements of a decidedly hackneyed nature - with the rather tedious trajectory of Remy's character arc proving instrumental at initially holding the viewer at arm's length (and was the bitchy ex-wife really necessary?) There's little doubt, however, that the movie does improve substantially once Remy and his scrappy love interest (Alice Braga's Beth) are forced to go on the run, with the inclusion of several admittedly enthralling suspense-oriented sequences effectively resuscitating one's dwindling interest (ie a surprisingly tense interlude in which Remy and Beth attempt to make their way through airport security). By the time the unapologetically over-the-top (and thoroughly entertaining) third act rolls around - with a gloriously violent, Oldboy-inspired segment, wherein Remy takes on a hallway full of goons armed with a multitude of low-tech weapons (including, of course, a hammer), effectively justifying the film's entire existence - Repo Men has cemented its place as a frustratingly uneven yet sporadically electrifying sci-fi thriller (and this is to say nothing of the impressively out-there twist ending).
A serious disappointment, Hot Tub Time Machine is ultimately (and consistently) unable to live up to its irresistibly irreverent premise - with the end result a tedious comedy that seriously overstays its welcome. The movie follows four friends (John Cusack's Adam, Clark Duke's Jacob, Craig Robinson's Nick, and Rob Corddry's Lou) as they inadvertently travel back in time to 1986 after stepping into the titular contraption, with their initial efforts at maintaining the original timeline's continuity eventually trumped by their desire to take advantage of their circumstances. There's little doubt that Hot Tub Time Machine's failure is due primarily to its frustrating lack of laughs, as screenwriters Josh Heald, Sean Anders, and John Morris place an ongoing emphasis on jokes and comedic interludes of a hopelessly unfunny and downright desperate nature - with the only real exception to this an amusing running gag involving a one-armed bellboy (Crispin Glover's Phil). The film's problems are exacerbated by the scripters' refusal (or inability) to effectively exploit the time-travel-centric premise, and it subsequently becomes increasingly difficult to work up any enthusiasm for the central characters' continuing exploits (ie there's nothing here we haven't seen countless times before in the post-Apatow male bonding comedies that have been cropping up all-too-frequently as of late). And although the affable cast tries their hardest to infuse the proceedings with much-needed jolts of energy, Hot Tub Time Machine primarily comes off as a flat, hopelessly tired romp that's unlikely to pass muster with even the most easy-going of moviegoers.
Though it's not terribly difficult to see why Clash of the Titans has become something of a cult item over the years (one word: Bubo), there's little doubt that the film suffers from a pervasively uneven vibe that ultimately wreaks havoc on its momentum. The movie casts Harry Hamlin as Perseus, a demigod who embarks on a perilous quest to prevent his betrothed (Judi Bowker's Andromeda) from being sacrificed to a mystical (and deadly) sea creature known as the Kraken. It's worth noting that Perseus doesn't actually head out to defeat the Krakan until around the halfway mark, with the utter failure of everything leading up to that point resulting in an as unwatchable an opening half hour as one could envision. The stiff, overly theatrical performances are exacerbated by the film's chintzy sets, low-rent special effects, and laughably on-the-nose instances of dialogue, and one could easily be forgiven for initially labeling Clash of the Titans a disaster of Ed Woodian proportions. It's not until the focus shifts to to Perseus' episodic adventures - ie he battles several overgrown scorpions, he attempts to chop off Medusa's head, etc - that the movie improves to a fairly demonstrable degree, yet the pervasively low-rent atmosphere ultimately ensures that even this portion of the proceedings is unable to make an overtly positive impact on the viewer - thus cementing Clash of the Titans' place as a camp-infused fantasy flick that will probably work best among younger viewers and those with fond memories of its original theatrical release.


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Spanish Language, Literature & Electives in English -Universidad de Málaga
This program accommodates students at the beginning - advanced levels of Spanish language proficiency. Courses will focus on Spanish language, conversation, culture and civilization. Courses are held at the University of Málaga's Centro Internacional de Español and are taught by host university faculty. Program participants will benefit from small class sizes. Classmates are international students, the majority of whom are North American.
Gap students are also eligible for this program.
Minimum GPA
Students must have a minimum grade point average of 2.50.
Minimum Admissions Prerequisites
There is no language prerequisite for this program.
Course Information
Course Disclaimer
Courses and course hours of instruction are subject to change.
Eligibility for courses may be subject to a placement exam and/or pre-requisites.
Click on a session to view details!
Currently Accepting Applications!
Currently Accepting Applications!
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Style # 218072
In our iconic soft denim, classic skinny leg cut and with slight fading at the thighs, this bebe jean is sure to be a sexy all-year-round basic. Dress it up in an embellished tank and blazer with a hot pair of black pumps.
- 47% lyocell, 26% cotton, 14% rayon, 12% polyester, 1% spandex
- Machine wash
- Made in USA
- Rise: 8" (20 cm), inseam: 31" (79 cm), leg opening: 10" (25 cm)
- Model is 5'9" and is wearing a US size 27
Signature Icon Skinny Jeans is rated out of 5 by 14.
Rated 5 out of 5 by HelenaDee from Best jeans I have ever owned Never ever stop making these jeans, or I will cry. Best jeans I have owned, I have a butt and thighs, and these fit me perfectly... My weight fluctuates.. but I sit between a 28 and 29 in these jeans. It's like these were designed for real women, I think these would look fantastic on any female, whether you have a booty or are very slim. I own about 4 different washes and will keep on buying these.
Date published: 2014-07-02
Rated 5 out of 5 by Princessx3 from Best Jeans!!! I bought these jeans in the color Sydney for both my sister and I and we are absolutely in love with it!! She is 5'10 and usually every jeans she tries on is way too short on her, but these are absolutely perfect. I am 5'7 but they are absolutely perfect on me too!! I guess these jeans are magical and adjust to any height lol. These jeans are true to size, I usually wear a size 29 in jeans and the 29 fit perfect. Overall I highly recommend these jeans!! (:
Date published: 2014-01-16
Rated 5 out of 5 by LoryD from Not the color of the picture I chose the ROYAL FLUSH color, but when I received the jeans, it was darker than the picture. The real color it is between a medium and a dark wash. Anyway, I love the design and the fit is perfect, it is true size. I wear a 28 and that was what I bought. I love this jeans.
Date published: 2014-01-10
Rated 5 out of 5 by deana from Go get um Nice fit! Usually wear a 29 but ordered a 28 after reading review... and she was right...can size down...use your judgment.... love them
Date published: 2013-12-29
Rated 5 out of 5 by BebeDiva from Sweet! These jeans are awesome! I ordered 2 pairs, one of each color and they fit great. I am only 5'3'' and for some reason one pair was a bit longer. However with the skinny jean I just tuck under the hem and all is well. They do run a little large. I just ordered the other color as well and went down a size. Not too bad they don't fall down or anything LOL, but just a bit loose in the waist. I have the hips and thighs so need the room there. Not a deal breaker, they look great!
Date published: 2013-12-26
Rated 5 out of 5 by arnoldsgirl from Favorite Jeans!!! I purchased these at my local Bebe on Black Friday and fell in love with them. They fit true to size, I always wear a 29 in Bebe jeans and pants. They do stretch as you wear them, so I could have gotten a 28, but did not want to risk them not fitting if I gain a bit of Holiday weight. I like to pair these with my Lace up Puffer jacket and stiletto heels. Super sexy! I was so excited when I saw the other colors were almost half off online. I bought both colors. I would love pairs in black and gray. Please Bebe make more colors.
Date published: 2013-12-13
Rated 5 out of 5 by jeansgirl from Best Jeans This is my third pair because I love them.I'm a size 2 and 27 fits perfectly. They are so comfy and look beautiful on. Great quality. My first pair I bought 3 years ago, and they still look like new. I have them in Sydney, Seattle and Gray.
Date published: 2013-12-06
Rated 5 out of 5 by KKerin from Great,fit, and comfortable I got royal flush and Sydney at the same time. Love them. They are comfortable. This jeans is true size.i usually have bebe size 27 and it's 27 is fit.strongly recommend it.
Date published: 2013-11-29


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We were thrilled to see Lucy Liu on the set of her new ABC show Cashmere Mafia sporting a casual chic look we loved — and could afford! Get her sweet Juicy Couture Cherry Tee, $68, available at neimanmarcus.com. The checkerboard shoes are Van's Classic Slip-ons, $37-$40, available at shop.vans.com. Get the look of her cuffed-up black pants with these Gap Stretch Cotton slacks, $50, available at gap.com. And for a look-a-like snakeskin bag, check out this Stone Mountain Lolita Small Rounded Hobo, $30, from amazon.com. Don't you just love when you can afford star style?
Photo: Brian flannery/BAUER-GRIFFIN


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9:00 pm
Cook's Country from America's Test Kitchen "Family Favorites" Bridget reveals how to make the ultimate Swiss Steak. Then, Jack challenges Chris to a tasting of tomato paste. Next, Adam reveals his top picks for immersion blenders. D
9:30 pm
Simply Ming "Masuhara Morimoto & Sushi" Ming is on the road and heading to Napa Valley. On this episode of SIMPLY MING, learn how to make sushi from the master, Iron Chef Morimoto, when Ming stops in at his downtown Napa Valley Restaurant. Together the chefs take us through Sushi 101. D
10:00 pm
Taste of Louisiana with Chef John Folse & Co.: Our Food Heritage "Native America: Sportsman's Paradise" Before agriculture, hunting and fishing were the primary food sources for the Native American tribes of Louisiana. While they hunted deer, game birds and small animals, they also enjoyed a bountiful harvest of fish and shellfish. David Griffing, a Louisiana park ranger and Native American expert, gives us insight on our first Americans. D
10:30 pm
Rick Steves' Europe "Copenhagen" Rick finds reminders of Viking history, strolls Europe's first great pedestrian boulevard, ogles crown jewels in the palace treasury and visits Tivoli Gardens.G
11:00 pm
Engaging with Literature: A Workshop for Teachers, Grades 3-5 "Workshop 1. Foundations" Meet the eight teachers in the video programs and find out what kinds of literary experiences have had the most meaning for them. The group talks about how they have brought a love of literature to their students. Observe the teachers in their classrooms and see how this love of literature directly informs their work. D