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These are STUNNINGLY beautiful. http://www.boredpanda.com/shorebreak-wave-underwater-photography-clark-little/

Have a WONDERFUL time! We just got back from a week in northern VT. No computer, no TV - lots of bike riding, some swimming, antiquing, and other fun family activities. The last evening was the first day of the annual balloon festival, and we watched 20-plus balloons lift off!

Thanks, my reading, too. When I received the actual documents, it was clear that he was not an employee while on tour (guess they all do that)and was expected to pay for his own food although transportation was provided. Of course there were no receipts for meals but the tour was online so pretty easy to document the locations, days and rates. No wonder he came home with no money and declined to go with them to Europe! It would have cost him for the adventure but he's young.

It doesn't necessarily follow that 100% exceeds 25% of the last 2 months. If you have a tax preparation business, and 90% of your income for the year comes in February and March, then if you make your year end 3/31 100% of your 12 month income is not more that 25% of the last two months. Make sense?

Now THAT sounds wonderful! The Palau portion is on a live aboard boat for a week with no internet, etc. access. When in Indonesia a few years ago, we didn't know for several days about the earthquake and tsunami on the mainland. But it is so great to just unplug for a while, isn't it? We are planning a NE trek in the fall. Might be able to swing by again, will keep you informed.

Tim Parris in Canada is the one I turn to/send folks to for all Canadian tax questions; he specializes in US-Canada issues. http://taxtim.ca/

Beautiful, indeed! I love the ocean and will be in it very soon. Wednesday I leave for 18 days to Truk Lagoon for wreck diving then Palau. Can hardly wait!

I too just took out the reference for now. I am sure our carriers have something out to use but I haven't checked with mine yet. I plan on waiting a few weeks till they get theirs finalized.

I put a 9V battery in my pocket with some change a few years ago, about burned my leg when the quarter got hot from touching the posts. Great link.

I agree with John, but if you must report it, the yes, use the incorrect balances that was reported on the 2012 tax return as starting balance and then report the difference needed to correctly report the 2013 balances as 'timing differences'.

It wasn't so much what he said, as how he said it. And he certainly didn't need to add "For all I care".

Well FINALLY! A tiny benefit of having the RTRP after my name!!!