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How To File 1040x Online

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How To File 1040x Online

How to file 1040x online Publication 51 - Additional Material Prev  Up  Next   Home   More Online Publications

Topic 602 - Child and Dependent Care Credit

You may be able to claim the child and dependent care credit if you paid work-related expenses for the care of a qualifying individual. The credit is generally a percentage of the amount of work-related expenses you paid to a care provider for the care of a qualifying individual. The percentage depends on your adjusted gross income. Work-related expenses qualifying for the credit are those paid for the care of a qualifying individual to enable you to work or actively look for work.

Expenses are paid for the care of a qualifying individual if the primary function is to assure the individual's well-being and protection. In general, amounts paid for services outside your household qualify for the credit if the care is provided for (i) a qualifying individual who is your qualifying child under age 13 or (ii) a qualifying individual who regularly spends at least 8 hours each day in your household.

The total expenses that may be used to calculate the credit are capped at $3,000 (for one qualifying individual) or at $6,000 (for two or more qualifying individuals). The dollar limits may differ depending on the tax year in question. The expenses qualifying for the computation of the credit must be reduced by the amount of any dependent care benefits provided by your employer that you exclude from gross income. In general, you can exclude up to $5,000 for dependent care benefits received from your employer. Also, generally, the expenses claimed may not exceed the lesser of your earned income or your spouse’s earned income. A special rule applies if your spouse is a full-time student or incapable of self-care. For additional information, refer to Publication 503, Child and Dependent Care Expenses.

For purposes of the child and dependent care credit, a qualifying individual is:

  1. Your dependent qualifying child who is under age 13 when the care is provided,
  2. Your spouse who is physically or mentally incapable of self-care and who has the same principal place of abode as you for more than half of the year, or
  3. Your dependent who is physically or mentally incapable of self-care, and who has the same principal place of abode as you for more than half of the year. For this purpose, whether an individual is your dependent is determined without regard to the individual's gross income, whether the individual files a joint return, or whether you are a dependent of another taxpayer.

An individual is physically or mentally incapable of self-care if, as a result of a physical or mental defect, the individual is incapable of caring for his or her hygiene or nutritional needs, or requires the full-time attention of another person for the individual's own safety or the safety of others.

For more information on who is a dependent or a qualifying child, refer to Publication 501, Exemptions, Standard Deduction, and Filing Information.

A noncustodial parent may not treat a child as a qualifying individual for purposes of the credit, even if the noncustodial parent may claim an exemption for the child. For more information on divorced or separated parents or parents who live apart at all times during the last six months of the year, refer to the topic Child of Divorced or Separated Parents or Parents Living Apart in Publication 503, Child and Dependent Care Expenses.

If a person is a qualifying individual for only a part of the tax year, only those expenses paid during that part of the year are included in calculating the credit.

In addition to paying for the care of a qualifying individual, you must meet all of the following conditions to claim the credit:

  1. Your payment must be made to a care provider who is not your spouse, the parent of your child who is your qualifying individual, your child under age 19, or a dependent of you or your spouse.
  2. You must file a joint return if you are married.
  3. You must provide the taxpayer identification number (usually the social security number) of each qualifying individual on the return on which you claim the credit.
  4. You must report the name, address, and taxpayer identification number (either the social security number, or the employer identification number) of the care provider on your return. If the care provider is a tax-exempt organization, you need only report the name and address on your return. You can use Form W-10 (PDF), Dependent Care Provider's Identification and Certification, to request this information from the care provider. If you do not provide information regarding the care provider, you may still be eligible for the credit if you can show that you exercised due diligence in attempting to provide the required information.

If you qualify for the credit, complete Form 2441 (PDF) and Form 1040 (PDF) or Form 1040A (PDF). If you received dependent care benefits from your employer (this amount should be shown on your Form W-2 (PDF), you must complete Part III of Form 2441. You cannot claim the child and dependent care credit if you use Form 1040EZ (PDF).

If you pay a provider to care for your dependent or spouse in your home, you may be a household employer. If you are a household employer, you may have to withhold and pay social security and Medicare taxes and pay federal unemployment tax. For more information, refer to Publication 926, Household Employer's Tax Guide, or Topic 756.

Page Last Reviewed or Updated: December 12, 2013

The How To File 1040x Online

How to file 1040x online 14. How to file 1040x online   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. How to file 1040x online Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). How to file 1040x online Custom application of fertilizer and pesticide. How to file 1040x online Fuel not used for farming. How to file 1040x online Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. How to file 1040x online Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. How to file 1040x online You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. How to file 1040x online Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. How to file 1040x online The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. How to file 1040x online Use on a farm for farming purposes. How to file 1040x online Off-highway business use. How to file 1040x online Uses other than as a fuel in a propulsion engine, such as home use. How to file 1040x online Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. How to file 1040x online See Publication 510, Excise Taxes, for more information. How to file 1040x online Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. How to file 1040x online Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. How to file 1040x online See Table 14-1 for a list of available fuel tax credits and refunds. How to file 1040x online Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. How to file 1040x online Farm. How to file 1040x online   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. How to file 1040x online It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. How to file 1040x online A fish farm is an area where fish are grown or raised and not merely caught or harvested. How to file 1040x online Table 14-1. How to file 1040x online Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. How to file 1040x online Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. How to file 1040x online 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. How to file 1040x online See Reg. How to file 1040x online 48. How to file 1040x online 6427-10 (b)(1) for the definition of a blocked pump. How to file 1040x online 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. How to file 1040x online It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. How to file 1040x online Farming purposes. How to file 1040x online   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. How to file 1040x online To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. How to file 1040x online To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. How to file 1040x online To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. How to file 1040x online To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. How to file 1040x online For this use to qualify, you must have produced more than half the commodity so treated during the tax year. How to file 1040x online The more-than-one-half test applies separately to each commodity. How to file 1040x online Commodity means a single raw product. How to file 1040x online For example, apples and peaches are two separate commodities. How to file 1040x online To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. How to file 1040x online Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. How to file 1040x online   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. How to file 1040x online Therefore, you can still claim the credit or refund for the fuel so used. How to file 1040x online However, see Custom application of fertilizer and pesticide, later. How to file 1040x online If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. How to file 1040x online Buyer of fuel, including undyed diesel fuel or undyed kerosene. How to file 1040x online   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. How to file 1040x online For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. How to file 1040x online Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). How to file 1040x online   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. How to file 1040x online However, see Custom application of fertilizer and pesticide, next. How to file 1040x online Also see Dyed Diesel Fuel and Dyed Kerosene, later. How to file 1040x online Example. How to file 1040x online Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. How to file 1040x online Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. How to file 1040x online In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. How to file 1040x online Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. How to file 1040x online Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. How to file 1040x online No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. How to file 1040x online In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. How to file 1040x online Custom application of fertilizer and pesticide. How to file 1040x online   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. How to file 1040x online Generally, the applicator is treated as having used the fuel on a farm for farming purposes. How to file 1040x online For applicators using highway vehicles, only the fuel used on the farm is exempt. How to file 1040x online Fuel used traveling on the highway to and from the farm is taxable. How to file 1040x online Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. How to file 1040x online For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. How to file 1040x online For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. How to file 1040x online A sample waiver is included as Model Waiver L in the appendix of Publication 510. How to file 1040x online A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. How to file 1040x online To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. How to file 1040x online However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. How to file 1040x online Fuel not used for farming. How to file 1040x online   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. How to file 1040x online Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. How to file 1040x online For personal use, such as lawn mowing. How to file 1040x online In processing, packaging, freezing, or canning operations. How to file 1040x online In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. How to file 1040x online All-terrain vehicles (ATVs). How to file 1040x online   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. How to file 1040x online Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. How to file 1040x online If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. How to file 1040x online Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. How to file 1040x online For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. How to file 1040x online Excise tax applies to the fuel used by the truck on the highways. How to file 1040x online In this situation, undyed (taxed) fuel should be purchased for the truck. How to file 1040x online You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. How to file 1040x online You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. How to file 1040x online Penalty. How to file 1040x online   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. How to file 1040x online The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. How to file 1040x online After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. How to file 1040x online For more information on this penalty, see Publication 510. How to file 1040x online Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. How to file 1040x online Off-highway business use. How to file 1040x online   This is any use of fuel in a trade or business or in an income-producing activity. How to file 1040x online The use must not be in a highway vehicle registered or required to be registered for use on public highways. How to file 1040x online Off-highway business use generally does not include any use in a recreational motorboat. How to file 1040x online Examples. How to file 1040x online   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. How to file 1040x online In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. How to file 1040x online   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. How to file 1040x online For more information, see Publication 510. How to file 1040x online Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. How to file 1040x online This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. How to file 1040x online Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. How to file 1040x online How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. How to file 1040x online The basic rules for claiming credits and refunds are listed in Table 14-2 . How to file 1040x online Table 14-2. How to file 1040x online Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. How to file 1040x online   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. How to file 1040x online Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. How to file 1040x online You do not have to use any special form, but the records should establish the following information. How to file 1040x online The total number of gallons bought and used during the period covered by your claim. How to file 1040x online The dates of the purchases. How to file 1040x online The names and addresses of suppliers and amounts bought from each during the period covered by your claim. How to file 1040x online The nontaxable use for which you used the fuel. How to file 1040x online The number of gallons used for each nontaxable use. How to file 1040x online It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. How to file 1040x online For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. How to file 1040x online Credit or refund. How to file 1040x online   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. How to file 1040x online If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. How to file 1040x online Credit only. How to file 1040x online   You can claim the following taxes only as a credit on your income tax return. How to file 1040x online Tax on gasoline and aviation gasoline you used on a farm for farming purposes. How to file 1040x online Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. How to file 1040x online Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. How to file 1040x online Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. How to file 1040x online Do not claim a credit for any excise tax for which you have filed a refund claim. How to file 1040x online How to claim a credit. How to file 1040x online   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. How to file 1040x online Individuals. How to file 1040x online   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. How to file 1040x online If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. How to file 1040x online Partnership. How to file 1040x online   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. How to file 1040x online , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. How to file 1040x online Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. How to file 1040x online An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. How to file 1040x online S. How to file 1040x online Return of Income for Electing Large Partnerships. How to file 1040x online Other entities. How to file 1040x online   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. How to file 1040x online When to claim a credit. How to file 1040x online   You can claim a fuel tax credit on your income tax return for the year you used the fuel. How to file 1040x online You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. How to file 1040x online A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. How to file 1040x online Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. How to file 1040x online Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). How to file 1040x online The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. How to file 1040x online If you file Form 720, you can use its Schedule C for your refund claims for the quarter. How to file 1040x online See the Instructions for Form 720. How to file 1040x online Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. How to file 1040x online You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. How to file 1040x online This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. How to file 1040x online If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. How to file 1040x online If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. How to file 1040x online Only one claim can be filed for a quarter. How to file 1040x online You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. How to file 1040x online You must claim a credit on your income tax return for the tax. How to file 1040x online How to file a quarterly claim. How to file 1040x online   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. How to file 1040x online Send it to the address shown in the instructions. How to file 1040x online If you file Form 720, you can use its Schedule C for your refund claims. How to file 1040x online See the Instructions for Form 720. How to file 1040x online When to file a quarterly claim. How to file 1040x online   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. How to file 1040x online If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. How to file 1040x online    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. How to file 1040x online 001 per gallon is generally not subject to credit or refund. How to file 1040x online Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. How to file 1040x online Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. How to file 1040x online Cash method. How to file 1040x online   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. How to file 1040x online If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. How to file 1040x online If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. How to file 1040x online Example. How to file 1040x online Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. How to file 1040x online On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. How to file 1040x online Then, on Form 4136, she claimed the $110 as a credit. How to file 1040x online Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. How to file 1040x online Accrual method. How to file 1040x online   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. How to file 1040x online It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. How to file 1040x online Example. How to file 1040x online Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. How to file 1040x online On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. How to file 1040x online On Form 4136, Patty claims the $155 as a credit. How to file 1040x online She reports the $155 as other income on line 8b of her 2012 Schedule F. How to file 1040x online Prev  Up  Next   Home   More Online Publications