Monday, September 9, 2013

Sue Neser at Neser Insurance: Neser Insurance Customer Reviews

Sue Neser at Neser Insurance: Neser Insurance Customer Reviews: From Time to Time we would love to pass on reviews from our customers: "Ms. Sue and Mr. Eddie are the best. Thank you for gettin...

Neser Insurance Customer Reviews


From Time to Time we would love to pass on reviews from our customers:


"Ms. Sue and Mr. Eddie are the best. Thank you for getting me lower rates."

"Keep doing what you are doing"

"I love coming to your office because it feels like home"

" We are so happy to be a part of the Neser family because we can tell you care. Not having to pay extra fees like my last place  certainly a plus and you got us lower rates!"

"I tell all my family and friends to call you guys"

Friday, September 6, 2013

Sue Neser at Neser Insurance: Neser Insurance & Earls Credit Auto Open House. Free Hot Dogs-Popcorn-Giveaways and GAINSCO Auto Insurance championship-winning race car

Sue Neser at Neser Insurance: Neser Insurance & Earls Credit Auto Open House. Free Hot Dogs-Popcorn-Giveaways and GAINSCO Auto Insurance championship-winning race car

Neser Insurance & Earls Credit Auto Open House. Free Hot Dogs-Popcorn-Giveaways and GAINSCO Auto Insurance championship-winning race car


 
FOR IMMEDIATE RELEASE - Neser Insurance and Earls Credit Auto Open House Invite you to join us for:

Free Hot Dogs-Popcorn-Doughnuts-Drinks-Giveaways-Drawings
 

GAINSCO Auto Insurance championship-winning race car to appear at  Earls Credit Auto Sales along with Neser Insurance Agency


 

Neser Insurance is revving up Portsmouth In October with an appearance of the championship-winning GAINSCO Auto Insurance No. 99 Daytona Prototype race car. Nicknamed the “Red Dragon,” the bright red GAINSCO racing machine will make its appearance at Earls Credit Auto, located at 2553 Airline Blvd Portsmouth, Va. 23701 on October 12,  between 10 AM and 2 PM.

 

Visitors to Earls Credit Auto with Neser Insurance Agency can g­­et a first-hand look at the race car, which is an exact replica of the car driven to the 2007 and 2009 GRAND-AM Rolex Sports Car Series Daytona Prototype Championships by Alex Gurney (son of racing legend Dan Gurney) and Jon Fogarty. Five-time NASCAR Sprint Cup Champion Jimmie Johnson is also a frequent GAINSCO driver and, along with former Indy Car Champion Jimmy Vasser, joined Gurney and Fogarty for a second-place finish in the 2008 Rolex 24 Hours of Daytona. Gurney and Fogarty return as GAINSCO’s fulltime driving team for the seventh consecutive season in 2012.

 

The GAINSCO team has broken records all across the motorsports circuit and the duo of Gurney and Fogarty has won 15 races through the 2011 season. Fogarty is also the Daytona Prototype career pole position leader with 19 top qualifying efforts, while Gurney has built a reputation as one of the sport’s top closers as the driver who usually takes the No. 99 to the checkered flag.

 

Visitors can see the 500-horsepower car up close, take pictures and get a true sense of high-speed road racing action. Also on the scene will be the car’s custom hauler, a show in itself, which features an 80-foot-wraparound motorsports mural of the No. 99 “Red Dragon” race car.

 

While at the show car appearance, guests can receive free quotes on GAINSCO Auto Insurance from

Neser Insurance Agency, as well as advice on how to save money on car insurance.

 

About the GAINSCO Show Car


The GAINSCO Auto Insurance No. 99 Daytona Prototype is an exotic, mid-engine machine built strictly for track competition. Low to the ground and capable speeds up to 200 mph, the car is constructed from the most advanced racing technology, including carbon fiber, chrome-moly tubing and a 500-horsepower 5-liter Chevrolet V-8 supplied by Earnhardt Childress Racing Engines (ECR Engines). An actual race car retired from the circuit, the GAINSCO show car tours the country while its current counterpart competes in the GRAND-AM Rolex Sports Car Series.

 

About GAINSCO/Bob Stallings Racing

GAINSCO/Bob Stallings Racing has been committed to excellence in road racing since its formation in 2001. The team, lead drivers Alex Gurney and Jon Fogarty, and the No. 99 GAINSCO Auto Insurance Daytona Prototype won the 2007 and 2009 Championships in the GRAND-AM Rolex Sports Car Series, finishing second in the same championships in 2008, and third in 2010 and 2011. The team is supported by GAINSCO Inc., BobStallingsCars.com, powered by Chevrolet, and partnered with GM Racing, ECR Engines and Riley Technologies. For information, visit www.GAINSCOracing.com and www.NeserInsurance.com

 

 

About GAINSCO Auto Insurance

The primary sponsor of the No. 99 GAINSCO/Bob Stallings Racing Daytona Prototype is GAINSCO Inc., a Dallas, Texas-based auto insurer that distributes policies through a network of thousands of independent agents across Sunbelt states. GAINSCO uses its “Are You Driven?®” motorsports sponsorship and marketing campaign to build brand awareness and advance its distribution strategies. For information, visit www.GAINSCO.com.

 

LOCAL CONTACT
Neser Insurance Agency
Sue or Ed Neser
757-483-2376
GAINSCO AUTO INSURANCE CONTACT
Ken Bell, Director of Marketing
972.629.4449
 

Wednesday, May 22, 2013

History on how Memorial Day became in to being

Early Observances of Memorial Day

The Civil War claimed more lives than any conflict in U.S. history, requiring the establishment of the country’s first national cemeteries. By the late 1860s Americans in various towns and cities had begun holding springtime tributes to these countless fallen soldiers, decorating their graves with flowers and reciting prayers.

It is unclear where exactly this tradition originated; numerous different communities may have independently initiated the memorial gatherings. Nevertheless, in 1966 the federal government declared Waterloo, New York, the official birthplace of Memorial Day. Waterloo—which had first celebrated the day on May 5, 1866—was chosen because it hosted an annual, community-wide event, during which businesses closed and residents decorated the graves of soldiers with flowers and flags.

Decoration Day

On May 5, 1862, General John A. Logan, leader of an organization for Northern Civil War veterans, called for a nationwide day of remembrance later that month. “The 30th of May, 1868, is designated for the purpose of strewing with flowers, or otherwise decorating the graves of comrades who died in defense of their country during the late rebellion, and whose bodies now lie in almost every city, village and hamlet churchyard in the land,” he proclaimed. The date of Decoration Day, as he called it, was chosen because it wasn’t the anniversary of any particular battle.
On the first Decoration Day, General James Garfield made a speech at Arlington National Cemetery, and 5,000 participants decorated the graves of the 20,000 Union and Confederate soldiers buried there. Many Northern states held similar commemorative events and reprised the tradition in subsequent years; by 1890 each one had made Decoration Day an official state holiday. Many Southern states, on the other hand, continued to honor their dead on separate days until after World War I.

Evolution of Memorial Day

Memorial Day, as Decoration Day gradually came to be known, originally honored only those lost while fighting in the Civil War. But during World War I the United States found itself embroiled in another major conflict, and the holiday evolved to commemorate American military personnel who died in all wars.

For decades, Memorial Day continued to be observed on May 30, the date Logan had selected for the first Decoration Day. But in 1968 Congress passed the Uniform Monday Holiday Act, which established Memorial Day as the last Monday in May in order to create a three-day weekend for federal employees; the change went into effect in 1971. The same law also declared Memorial Day a federal holiday.

Memorial Day Traditions

Cities and towns across the United States host Memorial Day parades each year, often incorporating military personnel and members of veterans’ organizations. Some of the largest parades take place in Chicago, New York and Washington, D.C. Americans also observe Memorial Day by visiting cemeteries and memorials. On a less somber note, many people throw parties and barbecues on the holiday, perhaps because it unofficially marks the beginning of summer.

(from History.Com)

Friday, April 26, 2013

Carolyn Heck Otis Obituary/Life

4/26/13

How do you start putting in words someone's life especially when that someone is the woman you gave birth to you and did every thing she could to raise you and provide for you? Who was human and made mistakes? Who worked long hours all her life just to supply her family with the necessities of life and have some luxuries later when her children were on their own. Don't get me wrong my Mother wasn't perfect but her heart was and so was her faith. Her favorite color was Blue and her favorite flower was an Iris. Today is April 26th the day my Mother is being lady to rest.

The Iris photo taken by Sue 4/21/2013


 She was Born in Tiffin Ohio where my Great Grandmother and Great Grandfather moved to from Michigan. They arrived in Tiffin on a stage coach with my great Grandmother carrying My Grandmother Gladys in her Womb. Tiffin already made history with John Dillinger and his gang who robbed a bank in Fostoria in 1933 and headed for Tiffin on Route 18. Chief Fraley and Patrolman Kenneth Griffis set up a road block on Route #18 and awaited the gang's arrival but they never showed up. Tiffin also hosted the great Tiffin Glass Factory where both my Grandfather Fred and his Father worked.
Tiffin Glass Factory


Lets go back in time to the day my Mother was born. Back to 4/20/1933 in Rural Tiffin Ohio to Gladys Michaels Heck and Fred Heck. Fred was a glass blower at Tiffin Glass Factory and Gladys stayed at home to take care of her family, as most woman did in that time. Gladys crocheted baby outfits to sell for her spending money at Christmas time and for the families extras. She could only imagine her great Grand Daughters (my Girls) wearing this precious outfits on the day they were Baptize.

Carolyn Otis

Carolyn was born at Home on 1st Ave in Tiffin. She came into this world with a twin brother named Caroll at a time in Life when her Mother was older and thought to have been past the time of conceiving a child. My Mothers sister Lois was already grown and married and soon would be having her children.


Lois Heck Dell and Her Husband Gus Dell

Lois said Grandma had a very hard time giving birth and she could hear her screaming all through the house. My Mothers twin died shortly after birth and Carolyn's nephews would then say the twin died and the turd lived just to tease her. Every time she told that story she would laugh.
There is no doubt the closeness my Mother had with her Father. He spoiled her unlike her brothers and sisters relationship with their Father. I guess that is the advantage of coming into a family in their later years. Lois (Carolyn's sister) always told stories of how Fred was stern and the times he came home drunk and then could be abusive. But that was the times and many Families where the same. They had come through the depression with the help of Gladys's family and Fred's hunting skills to provide for the family. The had survived only by minutes of the great Flood in Tiffin 1913 as Fred had just left with his cousin who was visiting his girlfriend and her home was swept away by the flood with no survivors.
World War 1 was over when Carolyn came into this world but soon World War 2 would be staring. Her Brother Bill would be A MIA from that war but was one of the lucky ones to be released as a prisoner of war. Most of the Men in Carolyn's family did their part in serving our Country.  And she would later marry a man who was active duty Navy when she meet him.
Carolyn's life in Tiffin was happy.  She had so many Nieces and Nephews that were close to her age to play with. Sundays were always special time because after church there would always be a big family dinner. I had the pleasure of attending some of those dinners and they were great. 
Gladys at Sunday dinner on Rt. 58
 
Rt. 53 In Tiffin Ohio Gladys and Fred's house after moving from First Ave. Carolyn grew up here!
Gladys's (My Grandmother) food was always my favorite. Everything she made was home made. Pies, pasta, baked beans, molasses cookies, fried chicken, German Spaetzle Dumplings, roast beef and more. The food filled the tables with plates from all the family members participating. My Grandmother and Grandpa always had a garden and fruit trees. It was always fun to go pick the fruit or strawberries and eat them right off the plant.   The Sunday dinners would be rotated as each family member took their turn hosting the great events.  I have wonderful memories myself of those times. I have to say my Mothers was the happiest when she was with her family as she was so well loved.
(Lois, Gus, Bill and Louie with Carolyn in the Picture)
 
 
Her sister Lois took part in raising my Mother and did her part in spoiling her as well. I remember being pushed in my Grandfathers wheel barrel by my cousins, riding on his riding lawn motor or playing at the park when we went to my Uncle Bill and Aunt Florence's home. Everything was a toy and we kids had a blast playing together. I did not grown up in my Moms home town but we visited when we could.

Carolyn Otis with Parents and Brothers and Sister
Clem Heck-Lois Dell-Carolyn Heck-Bill Heck



My Mother was the only one to graduate High School between her brothers and sisters.
 
She worked as a telephone operator before she was married in Tiffin
Sometime shorty before Dec 27th 1952 my Mother traveled to Washington D C for pleasure getaway and it was there she meet my father at a Bar / restaurant. She told me she thought he looked like a movie star and he told her he was a Doctor in the Navy. His correct title was a Corpsman in The Navy. It was love at first site and they married on December 27th 1952 not long after meeting.
The Navy took them to a few locations starting with Quantico Virginia and Washington D C and they traveling to Great Lakes Il. where their first child, a son was born. Raymond Joseph Otis the 3rd. They then went to Coronado California navy base where my Sister Paula was born. I was born in Portsmouth Navel Hospital on December 18, 1957.
Carolyn Otis pregnant with author Sue Otis Neser

(More to follow)
 
 
 

Saturday, March 23, 2013

Who will clean up after Disater? Call my Friend Missy Burns at Service Pro 757-523-9700



There are times when we may be faced with tragedies in our life. Things like fire, water damage, mold, scenes and yes even suicide or murder in our homes or cars. Some one has the job of cleaning up after these catastrophes. Some one is SERVPRO. My friend and fellow business acquaintance is Missy Burns who is the rep I work with at Servpro. You can reach her at
757-523-9700. Her kind and gentle manner will be there to walk you through the steps they will need to do to put you back to where you were before the tragedy.

They are there for you for the following items and more. Sewage Backups, Move Outs, Commercial Building Cleaning, Commercial Building Restorations Services, and more!


The complexity of property loss or destruction due to fire damage is due to the unique behavior of smoke. A trained fire damage professional should survey the loss site to determine the extent to which fire, smoke, heat, and moisture impacted building materials and contents.

Experienced fire restoration professionals know that areas seemingly unaffected by fire damage are still a danger to homeowners. Smoke can penetrate within cavities of the structure, causing hidden damage and odor. The knowledge fire restoration professionals have of building systems helps them investigate how far fire and smoke damage may have spread.

Electronic Cleanup

The key to restoring electronics is taking prompt action to prevent further damage. Smoke residues can contain acids that corrode metal surfaces. If the residues are not removed, corrosion causes electronic failure in the device.




Water Removal Equipment

  • Moisture detectors, hygrometers and other meters measure the extent of moisture saturation.
     
  • Infrared camera may be used to identify water location for thorough water removal.
     
  • Submersible and gas-powered pumps for continuous pumping of high-level water.
     
  • Truck mounted and portable extraction units perform efficient water removal.
     

Sanitizing Agents, Germicides, & Anti-Microbial Treatments

  • Deodorization products control odors from excessive moisture.
     
  • Disinfection products stop the growth of bacteria, fungi, mildew, and other harmful microorganisms.
     

Hi-Tech Drying Equipment

  • Drying equipment helps prevent property water damage like swelling and warping of floors, walls and furniture.
     
  • Industrial grade dehumidifiers minimize secondary water damage.
     
  • High-speed air movers create airflow across walls, carpets, pads and furniture, evaporating moisture.
     
  • Some situations call for special drying techniques that require state of the art equipment and training.

 


Bloodborne Pathogens

SERVPRO Professionals remove and dispose of bodily fluids, tissue and other potentially pathogenic substances resulting from accident, trauma, crime or death. Trained SERVPRO  Professionals clean, disinfect and deodorize the structure.

Methamphetamine Labs
SERVPRO realizes many of the chemicals used in the production of illegal drugs such as methamphetamine are volatile and can leave harmful residues throughout a structure. SERVPRO Professionals follow federal and state guidelines to properly clean all surfaces.

Crime Scene and Vandalism
Crime Scene Residues
From fingerprint powder and evidence-gathering chemicals to tear gas and pepper spray residues, SERVPRO  Professionals can clean and restore your property after a crime scene investigation.
Vandalism
SERVPRO  Professionals also provide general vandalism cleanup for graffiti and deodorization services for situations involving spoiled foods and human and animal waste.


After any water damage situation, your primary focus should be safety first:
  • Is it safe to stay in the house?
  • Electrical and "slip and fall" hazards are some of the most prevalent concerns.
  • Only do activities that are safe for you to perform.
  • Wet materials can be VERY heavy. Be careful!

System Advantages

Remove excess water by mopping and blotting.
  • Wipe excess water from wood furniture after removal of lamps and tabletop items.
  • Remove and prop wet upholstery and cushions.
  • Place aluminum foil or wood blocks between furniture legs and wet carpeting
  • Turn air conditioning on for maximum drying in summer.
  • Remove colored rugs from wet carpeting.
  • Remove art objects to a safe, dry place.
  • Gather loose items from floors.
  • System Advantages
    • Don't leave wet fabrics in place. Hang furs and leather goods.
    • Don't leave books, magazines or other colored items on wet carpet or floors.
    • Don't use your household vacuum to remove water.
    • Don't use television or other household appliances.
    • Don't turn on ceiling fixtures if ceiling is wet, and keep out of rooms where ceilings are sagging.

     

    Friday, March 15, 2013

    Pinky Sweets Cupcakery and Confections 757-673-4488

     Sometimes you have to brag about a local small business.

    I was referred to Pinky Sweets Cupcakery and Confections

    https://www.facebook.com/pages/Pinky-Sweets-Cupcakes-and-Confections/210949652249422?fref=ts


     by a friend of mine Liz Smith, who is the Marketing Rep at Earls Auto

    http://www.earlscreditauto.com/

    or see them on Facebook and hit like:

    https://www.facebook.com/pages/Earls-Credit-Auto-Sales/181467621907760?fref=ts 

    Usually when we find a small business we like we tell each other but we do not share this info with anyone else so we can keep the small business to ourselves. You know less lines and etc. 

    But this business I have to share. I bought a half dozen cupcakes yesterday and I have to say this young woman who stated this business and is the bakery has won me over. These cupcakes were to "die for". LOL-Moist and bursting with flavor!  I can not wait to try more!

     The imagination used to create such creations is fantastic. Designs such as:

    ....Banana Pudding, Vanilla, Chocolate Monster, Black and Green (happy St. paddy's day), Pink Lemonade, Chocolate Peanut Butter, Carrot, Pina Colada, Key Lime, Red Velvet, Peaches and Cream, Chocolate Caramel Rolo, Chocolate Turtle :)  or
    ....Cherry Cheesecake, German dark chocolate,  Chocolate Salted Caramel, Chocolate Turtle, Coconut Almond, Chocolate Heath, Vanilla Heath, Rocky Road, and More!




    Liz had ordered a cake there for her Moms Birthday that was quoted as saying "Out of this World"

    The Owner does an outstanding job not only with her cupcakes but also with her cakes, cake pops, and chocolate covered strawberries! Don't take my word for it please stop in and see her and tell her Sue at Neser Insurance sent you!

    They now have a private room all set up for that special party so call her today at:

    Phone (757) 673-4488
     
     Please remember to support your small business as we are helping to restore this economy one day at a time!


    Thursday, March 14, 2013

    Public deserves answers about recent shooting

    I am appalled that this Young Man was Murdered on a Public Street during the Day! I will keep you updated on the "due process of the law" and lets face it this could happen any where. Right now Chicago comes to mind as well. We have to stick together so this is acted on quickly so criminals learn you can not hide behind a badge to murder our brothers and sisters on our streets!

    I copied and pasted the article and emailed Jack Conway the Attorney General of Ky! for a start! Please do the same! I will keep you posted to his reply:

    Please write to Senator Rand Paul  http://www.paul.senate.gov/
    or Senator Mitch McConnell http://www.mcconnell.senate.gov/public/to demand action and public awareness into this matter.

    or the Office of the Attorney General  http://ag.ky.gov/Pages/default.aspx who Pledges this below:


    Each day, my office fights to protect Kentucky families. As Kentucky's Attorney General, I pledge to protect consumers from scams, vigilantly prosecute criminals who prey on our elders and our children, fight the prescription pill epidemic, and strengthen partnerships with local law enforcement officers to help keep our communities safe.

    I hope you find this website useful in finding the information or assistance you need.

    Please take advantage of all of the new tools that make our website more user-friendly. The changes also enhance the online experience for mobile users.

    Thank you for visiting our website. Please don't hesitate to contact us if you need additional assistance.

    Sincerely,

    Jack Conway
    Jack Conway
    Kentucky Attorney General

    To Read More commits please click the link below: In fact please copy this reporters article and email it to the people above.  



    http://www.bgdailynews.com/opinion/our_opinion/public-deserves-answers-about-recent-shooting/article_ba03a62e-8685-11e2-9d60-001a4bcf887a.html#.UT4mIM-HOA8.facebook

    What exactly happened last week that left one man, a patron of the arts, dead and another man, a Warren County Sheriff’s Office court security officer, holding the smoking gun?


    Was it road rage? Was it a verbal argument that escalated and got terribly out of hand? Was it self-defense?

     

    All that the public knows to date is that on Feb. 26, Bradshaw was shot once in the ear and neck and twice in the arm by off-duty Warren County Sheriff’s Office court security Officer Thomas Brown. The two men appeared to be in a heated argument, and Brown identified himself as a law enforcement officer. Bradshaw died from his wounds Saturday.
    Brown’s attorney said his client fired in self-defense. The police won’t say one way or the other. All of the information we have is cobbled together from witnesses, Bradshaw’s family and friends and, in very small part, from Kentucky State Police, the agency investigating the shooting.
    Were both men armed? Did police find evidence that both men fired at each other? Did the two men know each other before Tuesday’s tragic events? Did either or both men threaten the other prior to shots being fired?
    Kentucky State Police know the answers to at least some of these questions but have refused to release them. Warren County Commonwealth’s Attorney Chris Cohron was at the scene, and even if he doesn’t know all of the answers, one can reasonably believe that Cohron knows some of them. But he’s not talking either.
    Last week, KSP Post 3 spokesman Jonathan Biven said police “respectfully” decline to make a statement to “protect the integrity of the investigation.” OK, but what about the integrity of KSP shooting investigations?
    Biven’s words sound reasonable until one considers how quickly KSP releases information when one of their own is involved in a shooting. That’s when his explanation rings hollow.
    At 9:58 p.m. Aug. 17, KSP Post 12 Trooper John B. Hawkins shot and killed a man during a domestic call on Galbraith Road in Franklin County. The following morning, KSP released the details of the incident.
    At 4:30 p.m. Oct. 20, KSP Post 1 Trooper Jody Cash shot and killed a man who approached Cash raising his handgun at the lawman. Within hours, KSP released pertinent details in that shooting. Four days after the shooting, KSP released the name of the trooper involved.
    At 4:30 p.m. May 23, two state troopers from Post 14 in Ashland fired on a man just outside of the city limits of Olive Hill. The subsequent press release from KSP in Ashland shows that police released information in that investigation within hours of the incident.
    There are many more examples on the state police website.
    Why does KSP release information so quickly when it involves one of their own?
    The answer is simple – transparency. Someone high ranking at KSP knows this is important or the agency wouldn’t so quickly release that information on its own shooting investigations.
    Get out in front of a tragedy, and explain what you know to be the truth. The public may not like what you have to say. But at least it won’t look like you have something to hide either for yourselves or another agency.
    We no longer live in an age when only a select few individuals are privy to information. Within seconds, passersby were releasing their own version of last Tuesday’s events on social media outlets.
    That’s why the official version is now more than ever so important to get out in a reasonable amount of time.
    Explanations go a long way with the public.
    It’s certainly understandable that KSP can’t tell the public everything all at once. But saying nothing speaks volumes in all the wrong ways.
    And, if state police are going to come up with an excuse for keeping the taxpaying public in the dark, it needs to be a little more believable, and it shouldn’t contradict how they handle similar situations with their own officers.
    In this case, the public wants answers so badly that a quickly organized justice march drew hundreds of people to downtown Bowling Green on Saturday in snow and freezing temperatures.
    We don’t know much about this case, but a man is dead, and we’d all like to know why.
    The longer KSP and Cohron stay quiet, the longer it gives people to spin, and in this day and age, publish their own theories – right or wrong – and the more it arouses public suspicion toward police in all agencies.
    This isn’t good for Cohron, who serves at the will of the voting public. It isn’t good for the family and friends of Brandon Bradshaw. It isn’t good for Thomas Brown, and it isn’t good public relations between local law enforcement and the taxpayers who employ them.

    Monday, March 11, 2013

    A senseless death-Was it road rage?-We Demand Answers!




    It was a shooting in Bowling Green that stirred a lot of emotion from the community, and today KSP says they are nearing the end of their investigation, and those searching for answers may get them soon.
    In the meantime friends, family, and supporters attended the funeral of Brandon Bradshaw, the man who died in the officer involved shooting on the Bypass, last week.
    Those who said while Brandon's life was cut short at the young age of 27 his memory will last forever.
    As a former member of the National Guard who served in Iraq, members of the Patriot Guard rode to honor a fallen hero.


    "He was a man of small miracles, and he knew the power of a smile."
     
    "It's something that tugs at your heart when you get on one of those bikes with a flag behind you and a deceased veteran following you," says Joe Hare, a member of the Patriot Guard.
    Many attended the funeral to remember the man who mentored their sons and daughters as a Youth Theatre Educator at SkyPac.
    "Brandon was one of those people when he walked in you knew something great had entered the room. He was always smiling, and just gave you that big, warm, teddy bear feeling," says Cara Gray, a friend of the Bradshaw family.
    And one says goodbye to a best friend.
    "He was my best friend so we did everything together. All kinds of adventures. We were in a band together and practically lived together. It's hard to imagine doing anything without him," says Randall Erskine.
    And those who knew Bradshaw are trying to move past the tragic moment on the Bypass.
    "I'm sad but I'm also happy that he no longer has to walk this earth, he's up in heaven and I feel comfort in that," says Gray.
    "He was a man of small miracles, and he knew the power of a smile," says Erskine.
    Brandon died the morning of Saturday March 2nd at Vanderbilt Medical Center in Nashville.
    KSP is waiting on the results from the final medical records and they hope to meet with Warren County Commonwealth Attorney, Chris Cohron by the end of next week.
    The prosecution of the case will be decided by Cohron.

    What exactly happened last week that left one man, a patron of the arts, dead and another man, a Warren County Sheriff’s Office court security officer, holding the smoking gun?


    Was it road rage? Was it a verbal argument that escalated and got terribly out of hand? Was it self-defense?

    Public deserves answers about recent shooting
    The public has waited eight days now for answers about the shooting death of Brandon Bradshaw, and it is past time that law enforcement released some of those details.
    All that the public knows to date is that on Feb. 26, Bradshaw was shot once in the ear and neck and twice in the arm by off-duty Warren County Sheriff’s Office court security Officer Thomas Brown. The two men appeared to be in a heated argument, and Brown identified himself as a law enforcement officer. Bradshaw died from his wounds Saturday.
    Brown’s attorney said his client fired in self-defense. The police won’t say one way or the other. All of the information we have is cobbled together from witnesses, Bradshaw’s family and friends and, in very small part, from Kentucky State Police, the agency investigating the shooting.
    Were both men armed? Did police find evidence that both men fired at each other? Did the two men know each other before Tuesday’s tragic events? Did either or both men threaten the other prior to shots being fired?
    Kentucky State Police know the answers to at least some of these questions but have refused to release them. Warren County Commonwealth’s Attorney Chris Cohron was at the scene, and even if he doesn’t know all of the answers, one can reasonably believe that Cohron knows some of them. But he’s not talking either.
    Last week, KSP Post 3 spokesman Jonathan Biven said police “respectfully” decline to make a statement to “protect the integrity of the investigation.” OK, but what about the integrity of KSP shooting investigations?
    Biven’s words sound reasonable until one considers how quickly KSP releases information when one of their own is involved in a shooting. That’s when his explanation rings hollow.
    At 9:58 p.m. Aug. 17, KSP Post 12 Trooper John B. Hawkins shot and killed a man during a domestic call on Galbraith Road in Franklin County. The following morning, KSP released the details of the incident.
    At 4:30 p.m. Oct. 20, KSP Post 1 Trooper Jody Cash shot and killed a man who approached Cash raising his handgun at the lawman. Within hours, KSP released pertinent details in that shooting. Four days after the shooting, KSP released the name of the trooper involved.
    At 4:30 p.m. May 23, two state troopers from Post 14 in Ashland fired on a man just outside of the city limits of Olive Hill. The subsequent press release from KSP in Ashland shows that police released information in that investigation within hours of the incident.
    There are many more examples on the state police website.
    Why does KSP release information so quickly when it involves one of their own?
    The answer is simple – transparency. Someone high ranking at KSP knows this is important or the agency wouldn’t so quickly release that information on its own shooting investigations.
    Get out in front of a tragedy, and explain what you know to be the truth. The public may not like what you have to say. But at least it won’t look like you have something to hide either for yourselves or another agency.
    We no longer live in an age when only a select few individuals are privy to information. Within seconds, passersby were releasing their own version of last Tuesday’s events on social media outlets.
    That’s why the official version is now more than ever so important to get out in a reasonable amount of time.
    Explanations go a long way with the public.
    It’s certainly understandable that KSP can’t tell the public everything all at once. But saying nothing speaks volumes in all the wrong ways.
    And, if state police are going to come up with an excuse for keeping the taxpaying public in the dark, it needs to be a little more believable, and it shouldn’t contradict how they handle similar situations with their own officers.
    In this case, the public wants answers so badly that a quickly organized justice march drew hundreds of people to downtown Bowling Green on Saturday in snow and freezing temperatures.
    We don’t know much about this case, but a man is dead, and we’d all like to know why.
    The longer KSP and Cohron stay quiet, the longer it gives people to spin, and in this day and age, publish their own theories – right or wrong – and the more it arouses public suspicion toward police in all agencies.
    This isn’t good for Cohron, who serves at the will of the voting public. It isn’t good for the family and friends of Brandon Bradshaw. It isn’t good for Thomas Brown, and it isn’t good public relations between local law enforcement and the taxpayers who employ them.

    Justice for Brandon Bradshaw

    I encourage everyone to write a heart felt letter.. or even an angry letter.. To GMA. To fox. To Kelly and Michael. TO ANYONE that can take this above beyond. If we put the spotlight on the KSP maybe they'll get their you know whats in gear !!!!

    http://www.cnn.com/feedback/ another option



    Read more about these incredible young man here.

    We are a team, many voices shouting together for the Injustice concerning Brandon Bradshaw. We won't let it slide.
    Description
    I included this site that has several articles of the incident so that everyone who is not from our area are informed.
     
    https://www.facebook.com/pages/Justice-for-Brandon-Bradshaw/577869382225655

    https://www.facebook.com/sharer/sharer.php?u=http%3A%2F%2Fwww.wbko.com%2Fhome%2Fheadlines%2FStudents-Who-Knew-Brandon-Bradshaw-Honor-His-Memory-Through-Performance-196795921.html

      https://www.facebook.com/pages/Group-for-Remembering-Brandon-Bradshaw/558616564157831

    Tuesday, February 26, 2013

    The Commonwealth is taking in more of your hard-earned money than it should. Start checking your receipts to make sure you aren’t paying sales tax on tax-exempt items.


    NEWPORT NEWS -- Geoff Tennille and his wife Martha are pretty savvy shoppers.
    They watch prices very closely and they know what items should be charged state sales tax.
    So, when they purchased medicated mouthwash at a Target in Hampton and were charged 5% tax, they knew something wasn’t right, even if the store didn’t.
    “The state clearly needs to make it clear to the stores to know what is taxed and not taxed,” said Martha Tennille. 
    13News Investigators bought a number of over-the-counter items at Target; sunscreens with SPF, products for diaper rash and medicated mouthwashes. 
    We were charged sales tax even though a state law that’s been on the books for 15 years clearly says, “Nonprescription drugs and proprietary medicines" are exempt from taxes if they are used in the, ”Cure, mitigation, treatment or prevention of disease of human beings.”
    “They err on the side of 'Let’s tax it until someone complains,'” Martha Tennille added.

    13News Investigators found that Target isn’t the only store incorrectly charging sales tax on over-the-counter products.
    We bought a wide range of items at a number of major retailers, grocery stores and pharmacy chains across Hampton Roads. The state says all of these products are supposed to be tax-free.
    Although 13News first brought this issue to light five years ago, we still found store after store incorrectly charging customers sales tax.

    The issue was news to State Sen. Jeff McWaters, who said this needs to be looked into.
    “Look, people pay enough in taxes. We hear that all the time, and they want us to be very efficient with how their money is spent,” McWaters said.

    State Sen. Ralph Northam told us he supports a yearly review of tax credits. 

    “Just to put a tax credit in and forget it and let it go probably isn’t in the best interest of the Commonwealth,” Northam said.

    A family that regularly buys antiseptic mouthwash, a fluoride rinse for the kids, sunscreen and diaper rash ointment might pay $1.40 in sales tax they didn’t owe.  That money adds up.  In fact, if every household in Virginia overpaid just one dollar a week in sales tax, on items such as medicated mouthwash, sunscreen and shaving cream, the state would collect more than $150 dollars a year.  That's money that you could be using to buy gas or pay your power bill. Over 15 years, that kind of money adds up to more than $2 billion.

    13News Investigators want to know what it's going to take to get stores to stop wrongly charging sales tax.  What’s the Department of Taxation doing to make sure people get the tax break they were promised and how has this issue escaped lawmakers for so long?

    When pressed by 13News Investigators, Target did admit to finding errors, saying, “We plan to use this experience to learn and better our review processes moving forward.”
    Five years ago when we confronted Target about the very same issue we were told, “We have made our teams aware so we can take appropriate action.”

    In 2008, the Department of Taxation told 13News it only has a handful of auditors to keep track of 200,000 stores.
    “We leave it to the retailers, in large part, to police themselves,” said Joel Davison, spokesman for the Department of Taxation.  

    When 13News asked then-Governor Tim Kaine how this could be going on, he told us he was outraged. “If we have a chance to catch folks, they will know we take this very, very seriously,” Kaine told us.

    Since our first reports aired, more stores are getting it right. Our spot-check found Walgreen's getting it right the most.
    There’s still a lot of confusion as to which over-the-counter items are to be taxed and which aren’t.  Newer products hit store shelves every day, which only adds to the confusion.

    Clearly what was intended to be tax relief for people of the Commonwealth 15 years ago is still a tax burden, and there’s no reason to believe this will be fixed anytime soon.
     
     
     
     
     
    May 15, 1998                                                                                                        98-4

    Retail Sales and Use Tax: Exemption for Nonprescription Drugs

    and Proprietary Medicines
     


    Effective July 1, 1998, nonprescription drugs and proprietary medicines will be exempt from the retail
    sales and use tax. Nonprescription drugs include any substances or mixture of substances containing
     
    medicines or drugs for which no prescription is required and which are generally sold for internal or topical use

    in the cure, mitigation, treatment, or prevention of disease in human beings. This exemption is also applicable
    to proprietary medicines which is any nonprescription drug sold to the general public under the brand name or


    trade name of the manufacturer and which does not contain any controlled substance or marijuana.
    The exemption for nonprescription drugs and proprietary medicines does not apply to:
    (1) cosmetics - articles applied to the body for cleansing, beautifying, promoting attractiveness or altering
    the appearance (includes makeup, body lotions, cold creams, and hair restoration products);
    (2) toilet articles - articles advertised or held out for sale for grooming purposes (includes soaps, toothpastes,
    hair sprays, shaving products, colognes, deodorants, and mouthwashes);
    (3) food products and supplements - including those classified as such by the Federal Food and Drug
    Administration (includes herbal teas, drinks, pills, or supplements, diet aids, and weight control
    preparations);
    (4) vitamins and mineral concentrates sold as dietary supplements or adjuncts (except when sold pursuant to
    a written prescription by a licensed physician, nurse practitioner, or physicians assistant); and
     
    (5) devices - includes contraceptive items, birth control preparations, and testing kits. Diabetic testing kits will continue to be exempt under a separate exemption for specific medical equipment.
    This exemption is applicable regardless of the nature of the purchaser. Thus, nonprescription drugs and proprietary medicines may be purchased tax exempt by individuals, physicians, medical facilities, and all other entities. Retail dealers making sales of nonprescription drugs and proprietary medicines must keep records segregating purchases and sales of exempt items.
     
    In addition, effective July 1, 1998, samples of nonprescription drugs and proprietary medicines
    distributed free of charge by the manufacturer are exempt from the sales and use tax. Currently, pharmaceutical manufacturers are subject to the use tax, based on the cost price, of samples distributed in Virginia by their salespersons.
     
    Examples of taxable and exempt nonprescription drugs and proprietary medicines are listed below.
     
    This list is intended as a guide and is not intended to be all inclusive.
    Exempt items
     
     
    Acne products
    Alcohol, rubbing
    Alcohol swabs
    Allergy relief products
    Analgesics
    Anesthetics
    Antacids
    Antibiotic ointments
    Antifungals
    Antihistamines
    Antimalarials
    Antinauseants
    Antiseptics
    Aspirin
    Asthma preparations
    Baby powder (medicated)
    Bee sting relievers
    Benzoin
    Boric acid ointment
    Burn remedies
    Calamine lotion
    Camphor
    Castor oil
    Cathartics
    Cod liver oil
    Cold capsules and remedies
    Cold/canker sore preparations
    Contact lens lubricating and wetting
    solutions
    Cough and cold items, cough drops, cough syrups
    Dandruff and seborrhea preparations
    Decongestants
    Diarrhea aids and remedies
    Digestive aids
    Disinfectant (for use in humans)
    Diuretics
    Earache/earwax removal preparations
    Eczema preparations
    Epsom salts
    Expectorants
    Eye drops, lotions, ointments and washes for
    healing, treatment or therapeutic use
    Fever blister aids
    First aid healing agents, cleaners
    Fluoride rinses and antiseptic dental washes
    Foot care products for treatment of
    infections (callous removers, medicated corn
    plasters, ingrown toenail preparations, athlete s
     
    foot treatments)
    Fungicides (for use on humans)
    Glucose tablets
    Glycerine products intended for medical use
    Hay fever aid products
    Headache relief aid products
    Hemorrhoidal treatments
    Hydrogen peroxide
    Ibuprofen
    Insect bite and sting preparations
    Iodine, tincture of

    Itch, rash relievers

    Laxatives

    Lice products used to kill lice that infect

    humans

    Liniments

    Lip balms, ices and salves (medicated)

    Lotions (medicated)

    Menstrual cramp relievers

    Mercurochrome

    Milk of Magnesia

    Mineral oil

    Motion sickness remedies

    Mouthwashes (antiseptic)

    Muscle ache relievers

    Nasal drops and sprays
    Nicotine supplements (that treat nicotine

    withdrawal symptoms)

    Oil of wintergreen

    Pain relievers (oral or topical)

    Parasiticides (for humans)

    Peroxide (medicinal)

    Poison ivy and oak preparations

    Powder (medicated)

    Rectal preparations

    Shampoos (medicated)
     
     

     
     
     

     

    Sunday, February 24, 2013

    12 Common Tax Mistakes

    1. Social Security info

    What’s on your Social Security card goes on the return – if your name is wrong there or has been changed, contact the Social Security Administration. Getting your number wrong, or that of a dependent or spouse, is even worse: The number might belong to someone else. This kind of error can completely stop    the whole process.

    2. Math

    Software can help, but not every program spells out every step of the process. In some cases you may still have to tally numbers on the side to enter totals. When you do, triple-check your work.

    3. Signature

    It’s like turning in homework without your name on it: no name, no credit. Make sure you sign your return – and the check, if you’re sending one. Otherwise you may face delays or penalties.

    4. Wrong form

    Again, software often helps here by picking the relevant forms. But sometimes using a 1040EZ won’t get you as much money as a 1040 or 1040A. And certain situations require additional forms or numbers in different places. For instance, where you claim a home office deduction differs depending on whether you are an employee, self-employed, or a business partner.

    5. Paying

    There are a lot of tax software options, with varying fees for preparing, filing, and amending, not to mention state returns if that applies. But if your income is under $51,000, chances are you can get your taxes prepared and filed for free.

    2012 income below $51,000? Free in-person help

    Check out the IRS’s Volunteer Income Tax Assistance program, or VITA. They offer free preparation from trained volunteers, complete with information on tax credits you might qualify for. Most include free electronic filing as well.
    There are thousands of locations across the country in schools, libraries, malls, and community centers. You can look up free tax prep locations by ZIP code – there were five within as many miles in my area, and only one required appointments. You can also call 1-800-906-9887 to find a location.
    Although many take walk-ins – providing they show up with all their paperwork – it’s probably a good idea to make an appointment just in case. The closer to Tax Day (April 15) we get, the more hectic things will be.

    6. Going pro

    If you have a simple tax situation that hasn’t changed much since last year, there’s no reason to pay a professional: All they’re going to do is use the professional version of software you can buy (or get free) yourself. 

    7. Waiting on a check

    Filing your return electronically through the IRS Free File is always free, no matter your income. But however you file, do it electronically and sign up for direct deposit and your refund will most likely hit your account in less than two weeks. Just don’t forget to triple-check your bank account number to make sure the money doesn’t end up in someone else’s account.

    8. Hiding income

    This can happen accidentally if you have multiple employers, or if a W2 or 1099 goes missing. So take your time, think it through, and make sure you report everything – not just from your job but also investments and anywhere else that might be reporting to the IRS. Ideally you’ll track this throughout the year so you can’t forget.

    9. Missing deductions and credits

    Polonius from Hamlet said, “Neither a borrower nor a lender be.” He was a jerk.
    But he was right too – don’t leave money on the table, at least not for the government. Did you buy a home in the past year? Go back to school? Life changes and major purchases may mean tax benefits. And don’t forget to see if you can claim a home office deduction.

    Exclusive use

    IRS Publication 587 says, “To qualify to deduct expenses for business use of your home, you must use part of your home … exclusively and regularly as your principal place of business.” That sounds straightforward, but there are some key terms that aren’t spelled out. The first of these is “exclusively,” and here’s how it works.
    1. The space can be as small as a desk or as big as a room – there’s no size requirement, and there don’t have to be walls or partitions marking it off. It just has to be a “separately identifiable space” and used exclusively for business.
    2. The space you want to deduct expenses for cannot be used for personal purposes – so the couch you watch TV on doesn’t count, and even if you do all your accounting in the dining room, eating there nixes the deduction.
    3. You can ignore the previous point if the business use is “storage” or “daycare,” but there is an entirely different set of requirements you have to meet. Storage space has to be for product inventory you intend to sell, and your home has to be “the only fixed location” of your business. So you don’t qualify if you’re just storing extra business equipment, or operate in a commercial space and keep spare stock at home. Daycares have to meet and maintain state licensing requirements – you can’t claim the deduction just because your kids are always running in and out of the office.
    4. Like independent contractors or sole proprietors, employees can deduct home office expenses – but there are additional restrictions. Your use has to be for the company’s convenience (because they lack space, for instance) instead of yours (it’s easier to work from home). You also can’t double-dip by renting the space to your employer and claiming the deduction: it’s one or the other.

    Primary/principal place

    The other major tricky term is “principal.” Here’s what the IRS means by that…
    1. It’s OK to have more than one place of business and claim the deduction. But you can only claim the home office if it’s where you do the majority of the work, or certain kinds of work. Fail this test? Don’t stop reading yet, because…
    2. Even if your home office isn’t where you spend the most time or do the most important part of your job, it’s still a valid deduction if you use it “exclusively and regularly for administrative or management activities” such as billing, record keeping, ordering, writing reports, or booking appointments. So people like plumbers, whose job is to visit other people’s homes and businesses for a living, can still potentially claim the deduction.
    3. There are several situations that don’t automatically disqualify your home office, including: having somebody else handle the administrative stuff, handling those kinds of tasks minimally outside the office or while traveling (“places that are not fixed locations of your business”), or primarily using your home office for administrative tasks even though another place in your business has ample space for them.
    4. Another big exception for doctors, dentists, attorneys, and many other professionals: If part of your home is used exclusively and regularly to meet with clients, patients, or customers, it still qualifies for the deduction without being your primary place of business. But telephone or video calls and occasional visits don’t count – you have to meet in person, regularly.
    5. It’s OK to take a partial deduction if you met the requirements only for part of the year – just make sure you get the math straight.

    Figuring the deduction

    If you thought all the allowances and exceptions were messy, at least the IRS has a flow chart for that.

    The hard part is doing the math, which isn’t quickly summed up. If you use tax software, you have a leg up. If not, you may need a free home office deduction calculator, a tax pro, or a little patience.
    Determining if an expense is deductible. These general rules apply to determine whether an expense is deductible.

    1. Only to home office. If a given expense pertains only to the home office, the entire expense will be deductible as a "direct" home office expense. For example, the cost of window treatments installed only in your home office to ensure privacy for clients would be a direct expense
    2. Entire house. If the expense applies to the entire house, it's an "indirect" home office expense and only a proportionate part of it will be deductible. Heating, air-conditioning, rent or mortgage payments are examples of indirect expenses.
    3. Non-business portion. If the expense applies only to the non-business portion of the house, none of the expense will be deductible. An example of a nondeductible expense would be remodeling the master bathroom to install a personal sauna.

    If you only operated your business for a portion of the year (which is nearly always true in the first and last year of a business), you may only deduct expenses for the portion of the year in which the office was used.

    Portion of insurance cost is deductible. You may deduct the business percentage of your homeowner's or renter's insurance as part of the home office deduction.

    Tip
    Do not include the costs of any business insurance you carry or special home office policy riders in this figure. Those costs apply specifically to the business portion of your home, and are fully deductible as ordinary business expenses, not as part of the home office deduction. This distinction can become important if your home office deduction is limited by the amount of your business income.

    Business portion of utility and maintenance costs can be deducted. As a general rule, you can deduct the business percentage of your utility payments for heat and electricity, and for services that pertain to the entire house such as trash collection, security services, and maid or cleaning services.

    Warning
    Lawn service payments do not qualify. IRS regulations indicate that lawn service is generally not deductible as part of the home office deduction, even when the home office is used as a meeting place with clients (who presumably view the lawn as they enter the residence.)

    If you pay for a utility or service that's not used in your business at all, you can't deduct any portion of the expense. For instance, if you buy propane fuel that is used only in your kitchen and your business does not involve cooking, no part of the propane bill is deductible.

    If you believe that your business accounts for significantly more (or less) of a particular utility, you should increase (or decrease) your business percentage of that utility bill accordingly. This is not an exact science, and the IRS will accept a reasonable estimate--especially if you can provide a sound justification that is supported by accurate calculations.

    Example
    Anne is a cosmetics company representative who qualifies for the home office deduction. Her $400 electric bill covers lighting, cooking, laundry and television. Only the lighting is used for business. She figures that $250 of the bill is for lighting alone. Because she uses 10 percent of the house for business, $25 may be deductible as a business expense. However, if Anne can establish that she installed special lighting necessary for her work and that lighting uses more power than ordinary lighting, she may be justified in claiming more than 10 percent of that bill as a home office deduction.

    Second telephone line can be deducted. Telephone bills are considered direct business expenses, and are not part of the home office deduction. Therefore, you may be able to deduct a portion of your home or cellular phone bill even if you don't qualify under the home office rules.

    However, you can't ever claim any deduction for the basic telephone service on the first telephone line in your home, or on your cellular phone. These are considered to be personal expenses that you would incur even if you did not own a business. Even though you can not deduct the cost of the telephone service, you can deduct any separately stated charges for local or long distance business calls. You can also deduct the cost of bringing a second phone line into your home, if you use the line exclusively for business.

    Apportioning Expenses Required If Expenses Benefit Entire House


    The deductibility of an expense depends upon whether it benefits just the home office, your entire house including your home office or portions of the house that do not include your home office.

    Expenses that exclusively benefit your business (for example, repairing the drywall and repainting a former bedroom that is now your office) are considered "direct" home office expenses.

    Direct expenses are fully deductible. Expenses that benefit the entire home (for example, patching the roof so it doesn't leak, or re-carpeting the entire house) are considered "indirect" home office expenses that are proportionately deductible based upon the percentage of business use of the home.

    Expenses that benefit only the personal portion of the home (for example, installing a whirlpool tub in the master bedroom suite) are not deductible at all.

    Rent, Interest, Taxes Must Be Apportioned


    For both renters and homeowners, the deductible portion of the rental, tax, or interest payments depends on the percentage of the home's space that is used for business. If you start or stop using the office during the year, the percentage of time that the office is used will also be a factor.

    Rent. The home office deduction can be a real tax break for those who rent their home. Unlike a home owner, can claim an itemized deduction for mortgage interest and real estate taxes, the renter doesn't get any type of deduction for rent paid. However, if a renter can qualify for the home office deduction, the portion of rent attributable to the business use of a their home is deductible.

    Mortgage interest.. Homeowners may deduct a portion of both real estate taxes and qualified mortgage interest (but not principal) payments on the home. Because mortgage interest and real estate taxes are deductible without regard to the home office deduction, the real advantage of the home office deduction for homeowners is that it converts an itemized deduction into a far more tax-advantaged business expense deduction. Homeowners can also claim a depreciation deduction to recover some of the home's purchase price.

    Qualified mortgage interest may include interest on a second mortgage, or a home equity loan. However, there are dollar limits that apply. Only interest on mortgages up to $1,000,000 ($500,000 if married filing separately) used to buy, build, or improve your property, and interest on home equity loans up to $100,000 ($50,000 if married filing separately), is considered "qualified." If you think either of these limits might apply to you, consult your tax advisor or get IRS Publication 936, Home Mortgage Interest Deduction, for more detailed information on computing your deduction.

    Real estate taxes include the amount of taxes actually paid to the taxing authority on your behalf during the year. This may be different from the amount that your mortgage holder requires you to pay into an escrow account. Real estate taxes do not include amounts paid to any homeowner's association or condominium association. They also don't include assessments for local benefits like streets, sidewalks, or water and sewer systems - instead, these amounts may be depreciated.

    Work Smart
    Of course, homeowners would be able to deduct all their real estate taxes and qualified mortgage interest as itemized deductions, regardless of whether they use their home for business purposes. However, claiming these expenses as part of the home office deduction shift them from an itemized deduction to a deduction from gross income. This is far more beneficial in reducing tax liability.
    Another major advantage to this is that by claiming these amounts as a business deduction, you reduce the net income on which you must pay self-employment taxes.
    Furthermore, claiming the home office deduction means that some of your real estate taxes and mortgage interest will be used to reduce your adjusted gross income (AGI), which in turn can improve your eligibility for numerous tax benefits including IRAs, miscellaneous itemized deductions, and the deduction for medical expenses that exceed 7.5 percent of AGI.

    Claiming Home Office Depreciation 

    If you qualify for the home office deduction and you own your home, you can't directly deduct the price you paid for the home, the principal payments you make on the mortgage, or the fair rental value of the home. Instead, you can recover the cost of the business percentage of the home through depreciation deductions. (Note that depreciation is not a factor if you use the simplified method to determine your home office deduction.) 
    Depreciation is a way to recover the cost of an asset over its useful life. Rather than deducting the entire cost of a piece of property in the year of purchase, you deduct a portion of it each year, using methods and tables established by the IRS.
    Think Ahead
    There is no doubt that calculating and tracking depreciation is a real headache. However, if you are going to claim a home office deduction it is critical that you do so.
    Why? Because whether you claim depreciation or not, the IRS is going to require that you reduce the gain received on the sale of your home by the amount of depreciation that you should have claimed. 
    If you don't claim depreciation, you lose out twice—first, by not lowering your annual tax bill by the largest amount possible and, second, by reducing the amount of gain that you can exclude from income when you sell your home.
    If you are not going to realize significant overall savings from claiming the home office deduction (for example, the business use percentage for your home is only five percent) then you may want to consider foregoing the deduction. Work with your tax professional to generate various scenarios so you plan not only for this year, but for years down the road.

    Depreciation Based on Home's Tax Basis

    Before you can calculate the dollar amount of your depreciation, however, you will need to know the tax basis of your home.
    To determine your home's tax basis, you start with the lower of:
    • the home's fair market value at the time you begin using the home office, or
    • the cost of the home (not including the cost of the land underneath it), plus the value of any permanent improvements you made before using the home office, and minus any casualty losses you deducted before using it.
    In many cases, you'll be using the second of the two items listed above, but if you suspect that your home has slid down in value since you bought it, you should have an appraisal done when you start using the home office in order to fix the fair market value at that point in time.
    The cost of the home generally includes not only the price you paid to the seller, but also various closing costs and settlement fees. The more common of these are abstract fees, installation of utility services, legal fees, recording fees, surveys, transfer taxes, title insurance, and any amounts you agree to pay on behalf of the seller such as back taxes or interest, sales commissions, or charges for improvements or repairs.
    However, you may not include are insurance premiums, rent for occupancy before closing, and charges connected with getting a loan such as mortgage insurance, credit reports, appraisal fees, loan assumption fees, and points.
    You must reasonably allocate the total costs of the property between the land and the buildings on it to compute your tax basis for depreciation. If your sales contract did not explicitly allocate the price, you should allocate the costs on the basis of the fair market values of the land and buildings at the time of purchase. Your realtor or insurance agent may be able to help you make a reasonable estimate of fair market value.
    Your tax basis must be multiplied by the business use percentage of your home, to arrive at the amount you can depreciate.
    Once you know the tax basis of the depreciable portion of the home, you multiply it by a fraction determined by the IRS, based on the month and year you began using the home for business. Tables showing these fractions are available in IRS Publication 946, How to Depreciate Property. Generally speaking, for real estate that you began using for business on or after May 13, 1993, the depreciation period will be 39 years and in every year but the first and the last, the applicable fraction will be .02564. For the first and last years, the fraction will depend on the month in which business use began or ended.
    If you began using your home office before May 13, 1993, continue using the depreciation method that you originally started out with.

    Repairs Are Deducted, Improvements Are Depreciated

    If you can claim the home office deduction, then you can deduct a portion of your repairs. Generally the cost of capital improvements must be added to the basis of the property. However, unlike most homeowners, you can claim depreciation on your home--but only on the part used as a home office.
    It's sometimes difficult to distinguish between a repair, which is deductible (fully or partially) in the year it was done, and an improvement, which must be depreciated over the course of property's useful life.
    According to the IRS, an improvement
    • materially adds to the value of your home,
    • considerably prolongs its useful life, or
    • adapts it to new uses.
    In contrast, a repair merely keeps your home in ordinary efficient operating condition; it does not add to the value of your home or prolong its life. If repairs are done as part of extensive remodeling or restoration, the entire job is considered an improvement.
    Example
    Generally speaking, patching walls and floors, painting, repairing roofs and gutters, fixing a furnace or air conditioner, and mending leaks would be considered repairs. Installing new flooring, roofs and gutters, furnaces, or air conditioners would be considered capital improvements.

    Capital Improvements Must Be Depreciated

    If, after you begin using your home for business, you make a significant, permanent improvement to the property (as opposed to a repair) you will need to depreciate this capital expenditure as well. For example, if you put on a new roof or buy a new furnace for your home, you would depreciate the business percentage of the cost of the improvement over 39 years, beginning with the month and year of installation.
    Warning
    If you use any part of your home for business, you must adjust the basis of your home for any depreciation that was allowable for its business use, even if you did not claim it. Also, you must reduce the gain that can be excluded upon the sale of the home by the amount of depreciation allowable--even if you did not bother to claim it.

    Special Rules Govern Home Office Casualty Losses

    If you qualify for the home office deduction and your home office is damaged or destroyed by a burglary or a disaster such as a hurricane, flood, fire, accident, riot, or vandalism, you may be able to deduct some of your losses as part of the home office deduction.
    Casualty losses imply a sudden, accidental, or unusual loss. Casualty losses do not include damage from pets or progressive losses to property such as damage from erosion, termites or other insects, wood rot, and similar slow-moving causes.
    If the loss occurs only to the home office, treat it as a "direct" expense that is fully deductible. If it applies to the entire home, you will need to allocate the amount between the home office portion of your house and the personal use portion. You make the allocation based upon your business use percentage. If the loss occurred only to the nonbusiness part of the home, you may not deduct any of it as a business expense, although you may be able to deduct it as a personal expense.
    Example
    A severe hail and wind storm caused extensive damage to the roof of your home. The business use percentage of your home is 10 percent. Therefore, only 10 percent of the casualty loss will be deductible as a business loss. The remainder may be deductible as a personal casualty loss.
    In addition, the wind caused a tree to fall through the picture window in your family room, which is not part of your home office. The amount of this loss is not prorated between the home office and the residence.
    Insurance reimbursement affects loss deduction amount. To claim a casualty loss you must file a timely claim for any insurance you have on the property, and you can only deduct the portion of the loss that is not reimbursed by insurance.
    If the reimbursable amount has not been determined by the time you need to file your tax return, compute your losses using the amount that you reasonably expect to eventually recover from the insurance company. If your estimate is incorrect, you can treat any additional reimbursement as income in the year you actually receive it, or file an amended return for the year of the loss if you don't recover as much as you expected.
    Warning
    If you recover more insurance money than your adjusted basis in the property at the time of the loss, you may actually have a taxable gain unless you purchase replacement property within two years, or within four years if the loss occurred to your main home located in a federally declared disaster area. See IRS Publication 547, Casualties, Disasters, and Thefts, for more details.

    Business Loss Rules Are More Tax-Advantaged

    The rules for deducting casualty losses are more favorable for business property than for personal property.
    For one thing, losses on personal property are subject to two thresholds: a $100 per occurrence threshold, which means that the first $100 is not deductible at all, and a 10 percent of adjusted gross income (AGI) limit. In other words, after the first $100 is subtracted, you can only deduct the portion of the remaining loss that exceeds 10 percent of your AGI. Neither of these limits apply to casualty losses on business property.
    Secondly, business casualty losses are measured using slightly different rules. For both kinds of losses, if the property is only damaged, you must take the lower of the decrease in the property's fair market value (FMV) as a result of the loss, or the property's adjusted basis before the casualty loss. From this you subtract any insurance reimbursement, to arrive at the amount of loss.
    If personal property is completely destroyed, start with the lower of the property's FMV or adjusted basis before the loss. But if business property is completely destroyed, start with the adjusted basis before the loss minus any salvage value; the property's FMV is not considered.
    In order to claim a casualty loss on your home office, you must compute the loss both ways. First, compute the amount of loss that you'd be allowed to deduct if the office was not used for business, using the $100 and 10-percent-of-AGI thresholds described above. Then, compute the amount of loss on the home office as a business expense. The easiest way to compute these two amounts is to use IRS Form 4684, Casualties and Thefts, as a worksheet. Complete Part A as if the loss were on personal property, and then complete Part B as if the property were business.
    While the amount that would be deductible as a personal loss (as shown on Part A) is always deductible as an itemized deduction, the difference between the personal loss and the business loss will only be deductible this year if your business income is sufficient to cover all your business expenses. If not, you can carry over the excess and deduct it next year.
    Casualty losses reduce property's tax basis. Your deductible casualty losses must be used to reduce your tax basis in the business portion of the home. For the year of the loss and for subsequent years, you will need to use this new basis in calculating your depreciation deductions. For more information, see IRS Publication 946, How To Depreciate Property.

    10. Taking out a refund loan

    If you’re desperate for your refund money, realize the interest charges on a refund anticipation loan or check only make things worse. Read why in our story from last year, Kiss Refund Loans Goodbye, and learn about a better idea: changing your tax withholding so you get bigger paychecks year-round.

    11. Procrastinating

    Tax Day is April 15 – and many people have already received their refunds. From the date this article was published, you have 53 days to get the job done right. So don’t short-change yourself literally and figuratively by waiting until the last minute, and then rushing through it. That’s how you make dumb mistakes and forget things that could have lowered your bill or gotten you more back.

    12. Blowing it

    Once you get your refund, don’t make the mistake of misspending it. Use it wisely: to pay down debt, get tax advantages for next year, or at least do something memorable and fun. Whatever you do, don’t fritter it away. We’ll have a story next week on smart uses for your tax refund.


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    Exerts from Money Talks