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Free online income tax filing Index A Acquisition indebtedness, Average acquisition indebtedness. Free online income tax filing Annuity obligations, Annuity obligation. Free online income tax filing By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. Free online income tax filing Change in property use, Change in use of property. Free online income tax filing Continued debt, Continued debt. Free online income tax filing Debt modifying existing, Modifying existing debt. Free online income tax filing Federal financing, Certain federal financing. Free online income tax filing For performing exempt purpose, Debt incurred in performing exempt purpose. Free online income tax filing Obligation to return collateral, Securities loans. Free online income tax filing Property subject to mortgage or lien, Property acquired subject to mortgage or lien. Free online income tax filing Real property, Real property debts of qualified organizations. Free online income tax filing Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. Free online income tax filing Contributions deduction, Charitable contributions deduction. Free online income tax filing Convention or trade show activity, Convention or trade show activity. Free online income tax filing D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. Free online income tax filing Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. Free online income tax filing Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. Free online income tax filing Sponsorship, Qualified sponsorship activities. Free online income tax filing Exempt function income, Exempt function income. Free online income tax filing Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. Free online income tax filing F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. Free online income tax filing L Limits, Limits. Free online income tax filing M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. Free online income tax filing P Publications (see Tax help) R Rents, Rents. Free online income tax filing Return, Returns and Filing Requirements Royalties, Royalties. Free online income tax filing S Specific deduction, Specific deduction. Free online income tax filing T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. Free online income tax filing Colleges and universities, Colleges and universities. Free online income tax filing Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. Free online income tax filing Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. Free online income tax filing U. Free online income tax filing S. Free online income tax filing instrumentalities, U. Free online income tax filing S. Free online income tax filing instrumentalities. Free online income tax filing Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Free online income tax filing Title-holding corporations, Title-holding corporations. Free online income tax filing TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. Free online income tax filing Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. Free online income tax filing Income from lending securities, Income from lending securities. Free online income tax filing Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. Free online income tax filing S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. Free online income tax filing Average acquisition indebtedness, Average acquisition indebtedness. Free online income tax filing Average adjusted basis, Average adjusted basis. Free online income tax filing Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. Free online income tax filing Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. Free online income tax filing Indeterminate property price, Indeterminate price. Free online income tax filing Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. Free online income tax filing Book publishing, Book publishing. Free online income tax filing Broadcasting rights, Broadcasting rights. Free online income tax filing Business league's parking and bus services, Business league's parking and bus services. Free online income tax filing Convenience of members, Convenience of members. Free online income tax filing Convention or trade show, Convention or trade show activity. Free online income tax filing Directory of members, Directory of members. Free online income tax filing Distribution of low cost articles, Distribution of low cost articles. Free online income tax filing Dual use facilities, etc. Free online income tax filing , Dual use of assets or facilities. Free online income tax filing Employees association sales, Employee association sales. Free online income tax filing Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. Free online income tax filing Gambling activities other than bingo, Gambling activities other than bingo. Free online income tax filing Halfway house, Halfway house workshop. Free online income tax filing Health club program, Health club program. Free online income tax filing Hearing aid sales, Sales of hearing aids. Free online income tax filing Hospital facilities, Hospital facilities. Free online income tax filing Hospital services, Hospital services. Free online income tax filing Insurance programs, Insurance programs. Free online income tax filing Magazine publishing, Magazine publishing. Free online income tax filing Member lists rentals, etc. Free online income tax filing , Exchange or rental of member lists. Free online income tax filing Membership list sales, Membership list sales. Free online income tax filing Miniature golf course, Miniature golf course. Free online income tax filing Museum eating facilities, Museum eating facilities. Free online income tax filing Museum greeting card sales, Museum greeting card sales. Free online income tax filing Pet boarding and grooming services, Pet boarding and grooming services. Free online income tax filing Pole rentals, Pole rentals. Free online income tax filing Public entertainment activity, Public entertainment activity. Free online income tax filing Publishing legal notices, Publishing legal notices. Free online income tax filing Regularly conducted, Regularly conducted. Free online income tax filing Sales commissions, Sales commissions. Free online income tax filing Sales of advertising space, Sales of advertising space. Free online income tax filing School facilities, School facilities. Free online income tax filing School handicraft shop, School handicraft shop. Free online income tax filing Selling donated merchandise, Selling donated merchandise. Free online income tax filing Selling endorsements, Selling endorsements. Free online income tax filing Sponsoring entertainment events, Sponsoring entertainment events. Free online income tax filing Substantially related, Not substantially related. Free online income tax filing Trade or business defined, Trade or business. Free online income tax filing Travel tour programs, Travel tour programs. Free online income tax filing Volunteer workforce, Volunteer workforce. Free online income tax filing Yearbook advertising, Yearbook advertising. Free online income tax filing Youth residence, Youth residence. Free online income tax filing Unstated trade or business Bingo games, Bingo games. Free online income tax filing V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. Free online income tax filing Prev  Up     Home   More Online Publications
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Free online income tax filing 6. Free online income tax filing   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Free online income tax filing Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Free online income tax filing In determining your U. Free online income tax filing S. Free online income tax filing income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Free online income tax filing The most common dual-status tax years are the years of arrival and departure. Free online income tax filing See Dual-Status Aliens in chapter 1. Free online income tax filing If you are married and choose to be treated as a U. Free online income tax filing S. Free online income tax filing resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Free online income tax filing Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Free online income tax filing Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Free online income tax filing S. Free online income tax filing Individual Income Tax Return 1040-C U. Free online income tax filing S. Free online income tax filing Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Free online income tax filing S. Free online income tax filing Estimated Tax for Nonresident Alien Individuals 1040NR U. Free online income tax filing S. Free online income tax filing Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Free online income tax filing Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Free online income tax filing If you have not previously established a fiscal tax year, your tax year is the calendar year. Free online income tax filing A calendar year is 12 consecutive months ending on December 31. Free online income tax filing If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Free online income tax filing S. Free online income tax filing resident for any calendar year, you will be treated as a U. Free online income tax filing S. Free online income tax filing resident for any part of your fiscal year that falls within that calendar year. Free online income tax filing Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Free online income tax filing Income from sources outside the United States is taxable if you receive it while you are a resident alien. Free online income tax filing The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Free online income tax filing For the part of the year you are a nonresident alien, you are taxed on income from U. Free online income tax filing S. Free online income tax filing sources and on certain foreign source income treated as effectively connected with a U. Free online income tax filing S. Free online income tax filing trade or business. Free online income tax filing (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Free online income tax filing ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Free online income tax filing The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Free online income tax filing S. Free online income tax filing citizen after receiving it and before the end of the year. Free online income tax filing Income from U. Free online income tax filing S. Free online income tax filing sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Free online income tax filing Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Free online income tax filing In certain cases, however, treaty provisions may apply while you were a resident alien. Free online income tax filing See chapter 9 for more information. Free online income tax filing When determining what income is taxed in the United States, you must consider exemptions under U. Free online income tax filing S. Free online income tax filing tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Free online income tax filing For a further discussion of tax treaties, see chapter 9. Free online income tax filing Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Free online income tax filing 1) Standard deduction. Free online income tax filing   You cannot use the standard deduction allowed on Form 1040. Free online income tax filing However, you can itemize any allowable deductions. Free online income tax filing 2) Exemptions. Free online income tax filing   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Free online income tax filing 3) Head of household. Free online income tax filing   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Free online income tax filing 4) Joint return. Free online income tax filing   You cannot file a joint return. Free online income tax filing However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Free online income tax filing 5) Tax rates. Free online income tax filing   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Free online income tax filing S. Free online income tax filing trade or business. Free online income tax filing You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Free online income tax filing However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Free online income tax filing S. Free online income tax filing national. Free online income tax filing  See the instructions for Form 1040NR to see if you qualify. Free online income tax filing    A U. Free online income tax filing S. Free online income tax filing national is an individual who, although not a U. Free online income tax filing S. Free online income tax filing citizen, owes his or her allegiance to the United States. Free online income tax filing U. Free online income tax filing S. Free online income tax filing nationals include American Samoans and Northern Mariana Islanders who chose to become U. Free online income tax filing S. Free online income tax filing nationals instead of U. Free online income tax filing S. Free online income tax filing citizens. Free online income tax filing 6) Tax credits. Free online income tax filing   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Free online income tax filing S. Free online income tax filing citizen or resident, as discussed in chapter 1. Free online income tax filing Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free online income tax filing Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Free online income tax filing The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Free online income tax filing You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free online income tax filing Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Free online income tax filing S. Free online income tax filing national, or Student or business apprentice from India. Free online income tax filing For more information, see Exemptions in chapter 5. Free online income tax filing How To Figure Tax When you figure your U. Free online income tax filing S. Free online income tax filing tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Free online income tax filing Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Free online income tax filing S. Free online income tax filing citizens and residents. Free online income tax filing Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Free online income tax filing You cannot take any deductions against this income. Free online income tax filing Social security and railroad retirement benefits. Free online income tax filing   During the part of the year you are a nonresident alien, 85% of any U. Free online income tax filing S. Free online income tax filing social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Free online income tax filing (See The 30% Tax in chapter 4. Free online income tax filing )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Free online income tax filing Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Free online income tax filing If you received U. Free online income tax filing S. Free online income tax filing social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Free online income tax filing You will not receive separate statements for the benefits received during your periods of U. Free online income tax filing S. Free online income tax filing residence and nonresidence. Free online income tax filing Therefore, it is important for you to keep careful records of these amounts. Free online income tax filing You will need this information to properly complete your return and determine your tax liability. Free online income tax filing If you received railroad retirement benefits while you were a nonresident alien, the U. Free online income tax filing S. Free online income tax filing Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Free online income tax filing If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Free online income tax filing Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Free online income tax filing Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Free online income tax filing There are certain restrictions that may apply. Free online income tax filing These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Free online income tax filing Foreign tax credit. Free online income tax filing   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Free online income tax filing   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Free online income tax filing For more information, see the Instructions for Form 1116 and Publication 514. Free online income tax filing Child and dependent care credit. Free online income tax filing   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Free online income tax filing Generally, you must be able to claim an exemption for your dependent. Free online income tax filing   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Free online income tax filing   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Free online income tax filing   For more information, get Publication 503 and Form 2441. Free online income tax filing Retirement savings contributions credit. Free online income tax filing   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Free online income tax filing You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Free online income tax filing Use Form 8880 to figure the credit. Free online income tax filing For more information, see Publication 590. Free online income tax filing Child tax credit. Free online income tax filing   You may be able to take this credit if you have a qualifying child. Free online income tax filing   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Free online income tax filing Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Free online income tax filing Is a U. Free online income tax filing S. Free online income tax filing citizen, a U. Free online income tax filing S. Free online income tax filing national, or a resident alien. Free online income tax filing Did not provide over half of his or her own support for 2013. Free online income tax filing Lived with you more than half of 2013. Free online income tax filing Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free online income tax filing Is claimed as a dependent on your return. Free online income tax filing An adopted child is always treated as your own child. Free online income tax filing An adopted child includes a child lawfully placed with you for legal adoption. Free online income tax filing   See your form instructions for additional details. Free online income tax filing Adoption credit. Free online income tax filing   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Free online income tax filing This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free online income tax filing To claim the adoption credit, file Form 8839 with the U. Free online income tax filing S. Free online income tax filing income tax return that you file. Free online income tax filing   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Free online income tax filing S. Free online income tax filing citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Free online income tax filing Payments You can report as payments against your U. Free online income tax filing S. Free online income tax filing income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Free online income tax filing These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Free online income tax filing S. Free online income tax filing sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Free online income tax filing Forms To File The U. Free online income tax filing S. Free online income tax filing income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Free online income tax filing Resident at end of year. Free online income tax filing   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Free online income tax filing S. Free online income tax filing resident on the last day of the tax year. Free online income tax filing Write “Dual-Status Return” across the top of the return. Free online income tax filing Attach a statement to your return to show the income for the part of the year you are a nonresident. Free online income tax filing You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Free online income tax filing Nonresident at end of year. Free online income tax filing   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Free online income tax filing S. Free online income tax filing resident on the last day of the tax year. Free online income tax filing Write “Dual-Status Return” across the top of the return. Free online income tax filing Attach a statement to your return to show the income for the part of the year you are a resident. Free online income tax filing You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Free online income tax filing   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Free online income tax filing For more information, see Expatriation Tax in chapter 4. Free online income tax filing Statement. Free online income tax filing   Any statement must have your name, address, and taxpayer identification number on it. Free online income tax filing You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Free online income tax filing When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Free online income tax filing If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Free online income tax filing In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Free online income tax filing If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Free online income tax filing If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Free online income tax filing If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Free online income tax filing If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Free online income tax filing In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Free online income tax filing O. Free online income tax filing Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Free online income tax filing Prev  Up  Next   Home   More Online Publications