File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Www.myfreetax.com

Free Tax Calculator 20122011 1040a2011 Tax Return OnlineFree Tax ReturnIrs FormsFree Income TaxHow To Fill Out 1040x Line By LineWww Free1040taxreturn ComIrs File Extension OnlineHow To File Taxes From 20092012 Turbo Tax ReturnIrs 1040ez 2012How To Fill Out Form 1040ezSenior Tax FilingWww Myfreetaxes Com SandiegoEz 1040 Form 2012PriortaxFree 1040 Ez FormsIrs 1040 Form1040 Es Tax FormsPa 1040ezTurbo Tax AmendmentHr Block2011 Form 1040H&r Block 1040xTurbotax 2011 EditionCompare Tax SoftwareFree Taxes H&r BlockFree Filing Of State Taxes OnlineAmending Tax ReturnsState TaxsHelp Back TaxesIrs Tax Forms1040x Form And InstructionsAmend Tax ReturnsFile An Amended Tax Return For 2012Turbotax Premier Federal E File State 2010 Download Old VersionHow Can I Efile My 2010 Taxes1040a FormIrs 1040nr

Www.myfreetax.com

Www. Www.myfreetax.com myfreetax. Www.myfreetax.com com 34. Www.myfreetax.com   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Www.myfreetax.com The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Www.myfreetax.com This chapter explains the following. Www.myfreetax.com Who is a qualifying child. Www.myfreetax.com The amount of the credit. Www.myfreetax.com How to claim the credit. Www.myfreetax.com The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Www.myfreetax.com If you have no tax. Www.myfreetax.com   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Www.myfreetax.com If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Www.myfreetax.com However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Www.myfreetax.com Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Www.myfreetax.com S. Www.myfreetax.com citizen, a U. Www.myfreetax.com S. Www.myfreetax.com national, or a resident of the United States. Www.myfreetax.com If the child was adopted, see Adopted child , later. Www.myfreetax.com For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Www.myfreetax.com Example 1. Www.myfreetax.com Your son turned 17 on December 30, 2013. Www.myfreetax.com He is a citizen of the United States and you claimed him as a dependent on your return. Www.myfreetax.com He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Www.myfreetax.com Example 2. Www.myfreetax.com Your daughter turned 8 years old in 2013. Www.myfreetax.com She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Www.myfreetax.com She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Www.myfreetax.com Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Www.myfreetax.com   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Www.myfreetax.com   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Www.myfreetax.com To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Www.myfreetax.com For more information about the substantial presence test, see Publication 519, U. Www.myfreetax.com S. Www.myfreetax.com Tax Guide for Aliens. Www.myfreetax.com Adopted child. Www.myfreetax.com   An adopted child is always treated as your own child. Www.myfreetax.com An adopted child includes a child lawfully placed with you for legal adoption. Www.myfreetax.com   If you are a U. Www.myfreetax.com S. Www.myfreetax.com citizen or U. Www.myfreetax.com S. Www.myfreetax.com national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Www.myfreetax.com Exceptions to time lived with you. Www.myfreetax.com   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Www.myfreetax.com Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Www.myfreetax.com   There are also exceptions for kidnapped children and children of divorced or separated parents. Www.myfreetax.com For details, see Residency Test in chapter 3. Www.myfreetax.com Qualifying child of more than one person. Www.myfreetax.com   A special rule applies if your qualifying child is the qualifying child of more than one person. Www.myfreetax.com For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Www.myfreetax.com Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Www.myfreetax.com Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Www.myfreetax.com The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Www.myfreetax.com If this amount is zero, you cannot take this credit because there is no tax to reduce. Www.myfreetax.com But you may be able to take the additional child tax credit. Www.myfreetax.com See Additional Child Tax Credit , later. Www.myfreetax.com Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Www.myfreetax.com Married filing jointly - $110,000. Www.myfreetax.com Single, head of household, or qualifying widow(er) - $75,000. Www.myfreetax.com Married filing separately - $55,000. Www.myfreetax.com Modified AGI. Www.myfreetax.com   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Www.myfreetax.com Any amount excluded from income because of the exclusion of income from  Puerto Rico. Www.myfreetax.com On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Www.myfreetax.com ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Www.myfreetax.com Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Www.myfreetax.com Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Www.myfreetax.com Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Www.myfreetax.com   If you do not have any of the above, your modified AGI is the same as your AGI. Www.myfreetax.com AGI. Www.myfreetax.com   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Www.myfreetax.com Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Www.myfreetax.com You cannot claim the child tax credit on Form 1040EZ. Www.myfreetax.com You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Www.myfreetax.com If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Www.myfreetax.com To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Www.myfreetax.com If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Www.myfreetax.com If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Www.myfreetax.com Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Www.myfreetax.com The additional child tax credit may give you a refund even if you do not owe any tax. Www.myfreetax.com How to claim the additional child tax credit. Www.myfreetax.com   To claim the additional child tax credit, follow the steps below. Www.myfreetax.com Make sure you figured the amount, if any, of your child tax credit. Www.myfreetax.com See Claiming the Credit , earlier. Www.myfreetax.com If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Www.myfreetax.com If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Www.myfreetax.com Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Www.myfreetax.com Part I is distinct and separate from Parts II–IV. Www.myfreetax.com If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Www.myfreetax.com Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Www.myfreetax.com When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Www.myfreetax.com If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Www.myfreetax.com Parts II–IV Parts II–IV help you figure your additional child tax credit. Www.myfreetax.com Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Www.myfreetax.com See How to claim the additional child tax credit , earlier. Www.myfreetax.com Prev  Up  Next   Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Missouri Attorney General's Office

Website: Missouri Attorney General's Office

Address: Missouri Attorney General's Office
Consumer Protection Unit
PO Box 899
Jefferson City, MO 65102

Phone Number: 573-751-3321

Toll-free: 1-800-392-8222 (MO, Hotline)

Back to Top

Regional Consumer Protection Offices

Missouri Attorney Generals Office- St Louis

Website: Missouri Attorney Generals Office- St Louis

Address: Missouri Attorney Generals Office- St Louis
Consumer Protection Division
Old Post Office Building
815 Olive St., Suite 200
St. Louis, MO 63101

Phone Number: 314-340-6816

Toll-free: 1-800-392-8222 (MO, Hotline)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Finance

Website: Department of Finance

Address: Department of Finance
PO Box 716
Jefferson City, MO 65102

Phone Number: 573-751-3242

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance, Financial, and Professional Registration

Website: Department of Insurance, Financial, and Professional Registration

Address: Department of Insurance, Financial, and Professional Registration
Consumer Affairs Division
PO Box 690
Jefferson City, MO 65102-0690

Toll-free: 1-800-726-7390 (MO)

TTY: 573-526-4536

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Securities Division
600 W. Main St.
Jefferson City, MO 65101-1276

Phone Number: 573-751-4136

Toll-free: 1-800-721-7996 (MO)

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Services Department
200 Madison St.
PO Box 360
Jefferson City, MO 65102-0360

Phone Number: 573-751-3234

Toll-free: 1-800-392-4211 (MO)

TTY: 573-522-9061

Back to Top

The Www.myfreetax.com

Www. Www.myfreetax.com myfreetax. Www.myfreetax.com com 1. Www.myfreetax.com   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Www.myfreetax.com Deducted. Www.myfreetax.com Who Can Participate in a 403(b) Plan?Ministers. Www.myfreetax.com Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Www.myfreetax.com Specifically, the chapter answers the following questions. Www.myfreetax.com What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Www.myfreetax.com Individual accounts in a 403(b) plan can be any of the following types. Www.myfreetax.com An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Www.myfreetax.com Generally, retirement income accounts can invest in either annuities or mutual funds. Www.myfreetax.com We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Www.myfreetax.com What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Www.myfreetax.com The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Www.myfreetax.com Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Www.myfreetax.com However, if your contributions are made to a Roth contribution program, this benefit does not apply. Www.myfreetax.com Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Www.myfreetax.com Note. Www.myfreetax.com Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Www.myfreetax.com See chapter 4, Limit on Elective Deferrals , for more information. Www.myfreetax.com The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Www.myfreetax.com Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Www.myfreetax.com Otherwise, they are taxed when you withdraw them. Www.myfreetax.com The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Www.myfreetax.com See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Www.myfreetax.com Excluded. Www.myfreetax.com   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Www.myfreetax.com This means that you do not report the excluded amount on your tax return. Www.myfreetax.com Deducted. Www.myfreetax.com   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Www.myfreetax.com You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Www.myfreetax.com Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Www.myfreetax.com Eligible employees. Www.myfreetax.com   The following employees are eligible to participate in a 403(b) plan. Www.myfreetax.com Employees of tax-exempt organizations established under section 501(c)(3). Www.myfreetax.com These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Www.myfreetax.com Employees of public school systems who are involved in the day-to-day operations of a school. Www.myfreetax.com Employees of cooperative hospital service organizations. Www.myfreetax.com Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Www.myfreetax.com Employees of public school systems organized by Indian tribal governments. Www.myfreetax.com Certain ministers (explained next). Www.myfreetax.com Ministers. Www.myfreetax.com   The following ministers are eligible employees for whom a 403(b) account can be established. Www.myfreetax.com Ministers employed by section 501(c)(3) organizations. Www.myfreetax.com Self-employed ministers. Www.myfreetax.com A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Www.myfreetax.com Ministers (chaplains) who meet both of the following requirements. Www.myfreetax.com They are employed by organizations that are not section 501(c)(3) organizations. Www.myfreetax.com They function as ministers in their day-to-day professional responsibilities with their employers. Www.myfreetax.com   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Www.myfreetax.com Example. Www.myfreetax.com A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Www.myfreetax.com Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Www.myfreetax.com Only employers can set up 403(b) accounts. Www.myfreetax.com A self-employed minister cannot set up a 403(b) account for his or her benefit. Www.myfreetax.com If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Www.myfreetax.com How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Www.myfreetax.com However, some plans will allow you to make after-tax contributions (defined below). Www.myfreetax.com The following types of contributions can be made to 403(b) accounts. Www.myfreetax.com Elective deferrals . Www.myfreetax.com These are contributions made under a salary reduction agreement. Www.myfreetax.com This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Www.myfreetax.com Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Www.myfreetax.com If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Www.myfreetax.com Nonelective contributions . Www.myfreetax.com These are employer contributions that are not made under a salary reduction agreement. Www.myfreetax.com Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Www.myfreetax.com You do not pay income tax on these contributions until you withdraw them from the account. Www.myfreetax.com After-tax contributions . Www.myfreetax.com These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Www.myfreetax.com A salary payment on which income tax has been withheld is a source of these contributions. Www.myfreetax.com If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Www.myfreetax.com A combination of any of the three contribution types listed above. Www.myfreetax.com Self-employed minister. Www.myfreetax.com   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Www.myfreetax.com Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Www.myfreetax.com Your employer will report contributions on your 2013 Form W-2. Www.myfreetax.com Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Www.myfreetax.com If you are a self-employed minister or chaplain, see the discussions next. Www.myfreetax.com Self-employed ministers. Www.myfreetax.com   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Www.myfreetax.com Deduct your contributions on line 28 of the 2013 Form 1040. Www.myfreetax.com Chaplains. Www.myfreetax.com   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Www.myfreetax.com    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Www.myfreetax.com   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Www.myfreetax.com Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Www.myfreetax.com How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Www.myfreetax.com If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Www.myfreetax.com Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Www.myfreetax.com Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Www.myfreetax.com Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Www.myfreetax.com Prev  Up  Next   Home   More Online Publications