Tracking Business Mileage AppsPosted on November 13th, 2018
Mileage Tracking for Tax Deduction
Every business owner, no matter how small, must keep good records. But whether it’s tracking of mileage for tax deduction, documenting expenses, or separating personal from business use, keeping up with paperwork is a seemingly never-ending job.
No matter how good your intentions are in January, the chances are good that by now that paper mileage log is looking a bit empty. Even worse, you could be avoiding tracking your mileage altogether–and missing out on tax deductions and credits that could save your business money at tax time.
The good news is that there are a number of phone applications (apps) that could help you track those pesky business miles. Most of these apps are useful for tracking and reporting expenses, mileage and billable time. They use GPS to track mileage, allow you to track receipts, choose the mileage type (i.e., business, personal), and produce formatted reports that are easy to generate and share with your CPA, EA, or tax advisor.
Here are three popular apps that help you track your business mileage tracking for tax deduction (and more):
1. TripLog – Mileage Log Tracker
Works with: Android and iPhone
What it does: Tracks vehicle mileage and locations using GPS
- Automatic start when plugged into power or connected to a Bluetooth device and driving more than five mph
- Reads your vehicle’s odometer from OBD-II scan tools
- Syncs data between the web service and multiple mobile devices
- Supports commercial trucks including per diem allowance, state-by-state mileage for IFTA fuel tax reports, and DEF fuel purchases and gas mileage
Works with: Android and iPhone
What it does: Keeps track of mileage for business or personal use
- Budget-friendly automatic mileage tracking
- Easy to categorize trips – swipe right for business trips; swipe left for personal trips
- Ability to create customized weekly mileage reports
- Premium Office 365 subscribers can log unlimited drives every month.
Works with: Android and iPhone
What it does: Tracks mileage, as well as expenses and income streams
- Tracks business mileage using auto start and stop
- View real-time finances, profits, and tax savings
- Links to financial accounts, PayPal, Uber, and others
- Creates financial reports and spreadsheets you can send to your CPA
- download here
If you have any questions about using apps that track business mileage or need help choosing the right one for your business needs, don’t hesitate to call.
Avoiding an Unexpected Tax BillPosted on November 6th, 2018
Withholding Tax AZ
Tax withholding in AZ can be complicated, and with the passage of the Tax Cuts and Jobs Act (TCJA) legislation. It’s even more so since a number of tax provisions have changed. As such, it’s important to make sure the right amount of tax is withheld for your particular tax situation.
Many taxpayers have already adjusted their withholding. But for those with more complicated tax situations who have been putting it off, it’s not too late. You should be aware, however, that the longer you wait. The fewer pay periods there are to withhold the necessary federal tax. In other words, more tax will have to be withheld from each remaining paycheck.
Let’s take a look at which taxpayers would benefit. From a “paycheck checkup” right now to avoid an unexpected tax bill next year.
Taxpayers Receiving Large Refunds
Taxpayers who typically adjust their tax withholding so that they receive a large refund at tax time could be affected. By this tax law changes in the TCJA including reduced tax rates and significantly different tax brackets. As well as the removal of personal exemptions and doubling of the standard deduction. Adjusting tax withholding now will help taxpayers make sure the amount withheld is best for their particular tax situation. And avoid an unpleasant tax surprise next year.
High-Income Taxpayers with Complex Returns
High-income taxpayers often find that itemizing instead of taking the standard deduction is more beneficial. But with the passage of tax reform legislation, that might no longer be the case. Taxpayers affected by any of the following tax changes should check and adjust their withholding as soon as possible:
- Changes to tax rates and brackets.
- Expansion of the child tax credit.
- The standard deduction nearly doubled to $24,000 for joint filers and $12,000 for singles.
- A $10,000 cap on deductions for state and local property, sales and income taxes.
- New limits on deductions for some mortgage interest and home equity debt.
- Higher limits on the percent of income a taxpayer can deduct as charitable contributions.
- No deductions for miscellaneous expenses including investment expenses and unreimbursed employee expenses such as travel, meals, entertainment and uniforms.
It is especially important for those with high incomes and complex returns to review withholding. Because these taxpayers are often affected by more of these changes than people with simpler returns. This is also true if they also make quarterly estimated tax payments to cover other sources of income or are subject to the self-employment tax or alternative minimum tax.
Taxpayers with Dependents
In addition to expanding the Child Tax Credit, the TCJA added a new tax credit for parents or other qualifying relatives supporting a dependent age 17 or older at the end of 2018. This new tax credit – Credit for Other Dependents – is a non-refundable credit of up to $500 per qualifying person. This change, along with others, can affect a family’s tax situation in 2018. And it’s important to check and adjusted withholding amounts if necessary. To prevent an unexpected tax bill and even penalties next year at tax time.
Tip: Families with qualifying children under the age of 17 should first review their eligibility for the expanded Child Tax Credit, which is larger. Taxpayers should also note that both credits begin to phase out at $400,000 of modified adjusted gross income for joint filers and $200,000 for other taxpayers.
Taxpayers Working in the Sharing Economy
Because the U.S. tax system operates on a pay-as-you-go basis. Taxes must be paid on income as it is received rather than at the end of the year. Generally, people who are part of the sharing economy and who do not have an employer need to make sure they pay their taxes either through withholding tax az from other jobs they may have or by making quarterly estimated tax payments to cover their tax obligations.
Taxpayers Owing Estimated Taxes
Underpayment of taxes is a common scenario with more than 10 million taxpayers facing a penalty for underpayment of estimated tax last year alone. Tax is typically withheld for most people who receive salaries, wages, pensions, unemployment compensation and the taxable part of Social Security benefits. However, with numerous changes to the tax system due to tax reform many taxpayers may need to adjust withholding on their paychecks or the number of their estimated tax payments to help prevent penalties.
While most income is subject to tax withholding, some income from self-employment or rental activities is not. Furthermore, individuals, including sole proprietors, partners, and S corporation shareholders, may need to make estimated tax payments unless they owe less than $1,000 when they file their tax return or they had no tax liability in the prior year (subject to certain conditions). As a reminder, in the U.S. taxes are required to be paid as income is earned or received during the year.
Retirees with Pension and Annuity Income
The TCJA also changed the way tax is calculated for retirees, many of whom have income from pensions and annuities. As such, retirees who receive a monthly pension or annuity check may need to raise or lower the amount of tax they pay during the year. Retirees should treat their pension similar to income from a job. Pension recipients that need to change their withholding can do so by filling out Form W-4P and submitting it to their payor. Retirees should submit Forms W-4P to their payors as soon as they can to give payors enough time to apply any changes to withholding tax AZ to as many payments as possible this year.
Note: Because it is already November, some retirees may be unable to cover their expected tax liability through withholding, and could instead make estimated or additional tax payments directly to the IRS. Please call if you need more information about this option.
Questions about Withholding Tax AZ?
If you have any questions about Form W-4 or need to make adjustments to your withholding tax AZ, don’t hesitate to contact the office and speak to a tax professional you can trust.
Avoid Delays: Renew ITINs Expiring in 2018 NowPosted on October 22nd, 2018
Do you need to renew your ITINs in AZ? Under the Protecting Americans from Tax Hikes (PATH) Act. Individual Taxpayer Identification Numbers (ITINs) that have not been used on a federal tax return. For at least once in the last three consecutive years will expire December 31, 2018. In addition, ITINs with middle digits 73, 74, 75, 76, 77, 81 or 82 will also expire at the end of the year. These affected taxpayers who expect to file a tax return in 2019 must submit a renewal application ASAP.
It is use by people who have tax filing or payment obligations under U.S. law. But who are not eligible for a Social Security number. With more than 2 million ITINs set to expire at the end of 2018. Taxpayers should submit renewal applications for Form W-7, Application for IRS Individual Taxpayer Identification Number soon to beat the rush. This is to avoid refund delays for next year’s tax returns.
While spouses or dependents residing inside the United States should renew their ITINs in AZ. Spouses, and dependents residing outside the United States do not need to renew their ITINs. Unless they anticipate being claimed for a tax benefit (for example, after they move to the United States) or if they file their own tax return. That’s because the deduction for personal exemptions will no longer be available for tax years 2018 through 2025 by the Tax Cuts and Jobs Act. Consequently, spouses or dependents outside the United States who want to claim for this personal exemption benefit. And no other benefit do not need to renew their ITINs this year in AZ.
Renew ITINs in AZ
To renew an ITIN, a taxpayer must complete a Form W-7 and submit all required documentation. Taxpayers submitting a Form W-7 to renew their ITIN are not requiring to attach a federal tax return. However, taxpayers must still note a reason for needing an ITIN on the Form W-7.
Federal tax returns that are submitted in 2019 with an expired ITIN will be processed. However, certain tax credits and any exemptions will be disallowed. Once the ITIN is process for renewal, applicable credits and exemptions can be restore, and any refunds can be issue.
As a reminder, the IRS no longer accepts passports that do not have a date of entry into the U.S. as a stand-alone identification document for dependents from a country other than Canada or Mexico, or dependents of U.S. military personnel overseas. The dependent’s passport must have a date of entry stamp, otherwise additional documents to prove U.S. residency needs to be present.
9 Retirement Saving TipsPosted on October 15th, 2018
Though it’s never too late to start saving for Retirement AZ. The sooner you begin saving, the more time your money has to grow. Gains each year build on the prior year’s gains–that’s the power of compounding–and the best way to accumulate wealth.
Set Realistic Goals.
Project your retirement expenses based on your needs, not rules of thumb. Be honest about how you want to live in AZ retirement and how much it will cost. Then calculate how much you must save to supplement Social Security and other sources of retirement income.
A 401(k) Is One Of The Easiest And Best Ways To Save For Retirement.
Contributing money to a 401(k) gives you an immediate tax deduction, tax-deferred growth on your savings, and — usually — a matching contribution from your company.
An IRA Can Also Give Your Savings A Tax-Advantaged Boost.
Like a 401(k), IRAs offer huge tax breaks. There are two types. A traditional IRA offers tax-deferred growth, meaning you pay taxes on your investment gains only when you make withdrawals. And, if you qualify, your contributions may be deductible; a Roth IRA, by contrast, doesn’t allow for deductible contributions. But offers tax-free growth, meaning you owe no tax when you make withdrawals, but contributions are not deductible.
Focus On Your Asset Allocation More Than On Individual Picks.
How you divide your portfolio between stocks and bonds will have a big impact on your long-term returns.
Stocks Are Best For Long-Term Growth.
Stocks have the best chance of achieving high returns over long periods. A healthy dose will help ensure that your savings grows faster than inflation, increasing the purchasing power of your nest egg.
Don’t Move Too Heavily Into Bonds, Even In Retirement.
Many retirees stash most of their portfolio in bonds for the income. Unfortunately, over 10 to 15 years, inflation easily can erode the purchasing power of bonds’ interest payments.
Making Tax-Efficient Withdrawals Can Stretch The Life Of Your Nest Egg.
Once you’re retired, your assets can last several more years if you draw on money from taxable accounts first and let tax-advantaged accounts compound for as long as possible.
Working Part-Time In Retirement AZ Can Help In More Ways Than One.
Working keeps you socially engaged and reduces the amount of your nest egg you must withdraw annually once you retire.
Other Creative Ways To Get More Mileage Out Of Retirement Assets.
You might consider relocating to an area with lower living expenses or transforming the equity in your home into income by taking out a reverse mortgage.
Safeguarding Financial RecordsPosted on October 2nd, 2018
Ways in safeguarding financial records against Natural disasters such as hurricanes are more common in summer, but tornadoes, floods, and fires can strike at any time. As such, it’s always a good idea to plan for what to do in case of a disaster. Here are some basic steps you can take right now to prepare:
5 Step for your Safeguarding Financial Records
1. Backup Records Electronically
Many people receive bank statements by email. This is a good way to secure your records. You can also scan tax records and insurance policies onto an electronic format. You can use an external hard drive, CD or DVD to store important records. Be sure you back up your files and keep them in a safe place. If a disaster strikes your home, it may also affect a wide area. If that happens you may not be able to retrieve your records.
2. Document Valuables
Take photos or videos of the contents of your home or business. These visual records can help you prove the value of your lost items. They may help with insurance claims or casualty loss deductions on your tax return. You should store them with a friend or relative who lives out of the area. The IRS has a disaster loss workbook, Publication 584, which can help taxpayers compile a room-by-room list of belongings.
3. Update Emergency Plans
Review your emergency plans every year. Personal and business situations change over time as do preparedness needs, so update them when your situation changes. Make sure you have a way to get severe weather information and have a plan for what to do if threatening weather approaches. In addition, when employers hire new employees or when a company or organization changes functions, plans should be updated accordingly and employees should be informed of the changes.
4. Get Copies of Tax Returns or Transcripts
Use Form 4506, Request for Copy of Tax Return, to replace lost or destroyed tax returns or need information from your return. You can also file Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript or Form 4506-T, Request for Transcript of Tax Return. If you need assistance filling this form out, please call.
5. Check on Fiduciary Bonds
Employers who use payroll service providers should ask the provider if it has a fiduciary bond in place. The bond could protect the employer in the event of default by the payroll service provider.
If you fall victim to a disaster and safeguarding financial records fail, Help is just a phone call away. Don’t hesitate to call the office regarding any disaster-related tax questions or issues you might have.
Small Business Financing AZ: Securing a LoanPosted on September 25th, 2018
At some point, most small business owners needs financing or other lending institution to borrow money. Understanding what your bank wants, and how to properly approach them, can mean the difference between getting your money for expansion and having to scrape through finding cash from other sources.
5 Myths on Business Financing AZ
Unfortunately, many business owners fall victim to several common, but potentially destructive myths regarding financing, such as:
- Lenders are eager to provide money to small businesses.
- Banks are willing sources of business financing in AZ for start-up businesses.
- When it comes to seeking money, the company speaks for itself.
- A bank, is a bank, is a bank, and all banks are the same.
- Banks, especially large ones, do not need and really do not want the business of a small firm.
Understand the basic principles of banking
It’s vital to present yourself as a trustworthy businessperson, dependable enough to repay borrowed money and demonstrate that you understand the basic principles of banking. Your chances of receiving a loan will greatly improve if you can see your proposal through a banker’s eyes and appreciate the position that they are coming from.
Banks have a responsibility to government regulators, depositors, and the community in which they reside. While a bank’s cautious perspective may be irritating to a small business owner, it is necessary in order to keep the depositors’ money safe, the banking regulators happy, and the economic health of the community growing.
Each banking institution is different.
Banks differ in the types of financing they make available, interest rates charged, willingness to accept the risk, staff expertise, services offered, and in their attitude toward small business loans.
Selection of a bank is essentially limited to your choices from the local community. Typically, banks outside of your area of business are not as anxious to make loans to your firm because of the higher costs of checking credit and of collecting the loan in the event of default.
Furthermore, a bank will typically not make business loans to any size business unless a checking account or money market account is maintained at that institution. Ultimately your task is to find a business-oriented bank that will provide the financial assistance, expertise, and services your business requires now and is likely to require in the future.
If you need assistance deciding which bank best suits your needs and provides the greatest value for your business operation, don’t hesitate to call the office.
Build rapport with your banker.
Building a favorable climate for a loan request should begin long before the funds are actually needed. The worst possible time to approach a new bank is when your business is in the throes of a financial crisis. Devote time and effort to building a background of information and goodwill with the bank you choose and get to know the loan officer you will be dealing with early on.
Bankers are essentially conservative lenders with an overriding concern for minimizing risk. Logic dictates that this is best accomplished by limiting loans to businesses they know and trust. One way to build rapport and establish trust is to take out small loans, repay them on schedule, and meet all requirements of the loan agreement in both letter and spirit. By doing so, you gain the banker’s trust and loyalty, and he or she will consider your business a valued customer and make it easier for you to obtain future financing.
Provide the information your banker needs to lend you money.
Lending is the essence of the banking business and making mutually beneficial loans is as important to the success of the bank as it is to the small business. This means that understanding what information a loan officer seeks–and providing the evidence required to ease normal banking concerns–is the most effective approach to getting what is needed.
A sound loan proposal should contain information that expands on the following points:
- What is the specific purpose of the loan?
- Exactly how much money is required?
- What is the exact source of repayment for the loan?
- Is evidence available to substantiate the assumptions that the expected source of repayment is reliable?
- Are there alternative sources of repayment is available if management’s plans fail?
- What business or personal assets, or both, are available to collateralize the loan?
- What evidence is available to substantiate the competence and ability of the management team?
Even a brief examination of these points suggests the need for you to do your homework. Before making a loan request because an experienced loan officer will ask probing questions about each of them. Failure to anticipate these questions or providing unacceptable answers is damaging evidence that you may not completely understand the business and are incapable of planning for your firm’s needs.
3 Facts on Business Financing: Before you apply for a loan here’s what you should do
1. Write a Business Plan
Your loan request should be based on and accompanied by a complete business plan. This document is the single most important planning activity that you can perform. A business plan is more than a device for getting financing; it is the vehicle that makes you examine, evaluate, and plan for all aspects of your business. A business plan’s existence proves to your banker that you are doing all the right activities. Once you’ve put the plan together, write a two-page executive summary. You’ll need it if you are asked to send “a quick write-up.”
2. Have an accountant prepare historical financial statements.
You can’t talk about the future without accounting for your past. Internally generated statements are OK, your bank wants the comfort of knowing an independent expert has verified the information. To explain how your operation works your statements and finances need to stand up to industry norms and standards.
3. Line up references.
Your banker may want to talk to your suppliers, customers, potential partners or your team of professionals, among others. The loan officer may ask for permission to contact references, promptly answer with names and numbers; don’t leave him or her waiting for a week.
Walking into a bank and talking to a loan officer will always be something of a stressful situation. Preparation for and thorough understanding of this evaluation process is essential. This is to minimize the stressful variables and optimize your potential to qualify for the funding you seek.
The advice and experience of accounting and tax professionals are invaluable. Don’t be shy about calling the office with any questions or to request a consultation.
The Home Office Deduction: What’s NewPosted on August 21st, 2018
Self-employed taxpayers who use their home for business may be able to deduct expenses for the business use of it. Qualified persons can claim the deduction whether they rent or own their home and can use the simplified option or the regular method to claim a deduction.
For tax years prior to 2018, employees could also claim home office expenses as deductions provided they met additional rules such as business use must also be for the convenience of the employer (not just the employee). Tax reform legislation passed in 2017 however, repealed certain itemized deductions on Schedule A, Itemized Deductions for tax years 2018 through 2025, including employee business expense deductions related to home office use, affecting many remote employees.
As a reminder, here are five tips to keep in mind about the home office deduction:
1. Regular and Exclusive Use. Generally, taxpayers must use a part of their home regularly and exclusively for business purposes. The part of a home used for business must also be:
- A principal place of business, or
- A place where taxpayers meet clients or customers in the normal course of business, or
- A separate structure not attached to the home. Examples could include a garage or a studio.
2. Simplified Option. To use the simplified option, multiply the allowable square footage of the office by a rate of $5. The maximum footage allowed is 300 square feet. This option will save time because it simplifies how to figure and claim the deduction. It will also make it easier to keep records. The rules for claiming a home office deduction remain the same.
3. Regular Method. This method includes certain costs paid for a home. For example, part of the rent for rented homes may qualify. For homeowners, part of the mortgage interest, taxes and utilities paid may qualify. The amount deducted usually depends on the percentage of the home used for business.
4. Deduction Limit. If the gross income from the business use of a home is less than expenses, the deduction for some expenses may be limited.
5. Self-Employed. Taxpayers who are self-employed and choose the regular method should use Form 8829, Expenses for Business Use of Your Home, to figure the amount to deduct. Claim the deduction using either method on Schedule C, Profit or Loss from Business.
Please call if you would like more information about the home office deduction.
Five Tax Deductions that Disappeared in 2018Posted on August 13th, 2018
Under tax reform, taxpayers who itemize should be aware that deductions they may have previously counted on to reduce their taxable income have disappeared in 2018.
1. Moving Expenses
Prior to tax reform (i.e., for tax years starting before January 1, 2018), taxpayers could deduct expenses related to moving for a job as long as the move met certain IRS criteria. However, for tax years 2018 through 2025, moving expenses are no longer deductible–unless you are a member of the Armed Forces on active duty who moves because of a military order.
2. Unreimbursed Job Expenses
For tax years starting in 2018 and expiring at the end of 2025, miscellaneous unreimbursed job-related expenses that exceed 2% of adjusted gross income (AGI) are no longer deductible on Schedule A (Form 1040). Examples of unreimbursed job-related expenses include union dues, continuing education, employer-required medical tests, regulatory and license fees (provided the employee was not reimbursed), and out-of-pocket expenses paid by an employee for uniforms, tools, and supplies.
3. Tax Preparation Fees
Tax preparation fees, which fall under miscellaneous fees on Schedule A of Form 1040 (also subject to the 2% floor), have been eliminated for tax years 2018 through 2025. Tax preparation fees include payments to accountants, tax prep firms, as well as the cost of tax preparation software.
4. Personal Exemptions
Repealed for tax years 2018 through 2025, the personal exemption enabled individual taxpayers to reduce taxable income ($4,050 in 2017). Each household dependent was able to take the deduction as well. While the standard deduction did increase significantly ($12,000 for individuals, $24,000 for married taxpayers filing jointly, $18,000 for heads of household) to compensate, some taxpayers may still lose out.
5. Subsidized Parking and Transit Reimbursements for Employers
Before tax reform, employees could take advantage of a perk offered by many employers whereby parking and transit pass costs (up to $255 per month in 2017) were reimbursed by their employers tax-free. These reimbursements were not included in the employee’s taxable income and were deductible to companies on their tax returns. However, for tax years starting in 2018, the employer deduction is no longer available.
If you have any questions about tax reform and how it affects your particular tax situation, don’t hesitate to call.
Filing an Amended ReturnPosted on August 7th, 2018
What should you do if you already filed your federal tax return and then discover a mistake? First of all, don’t worry. In most cases, all you have to do is file an amended tax return. But before you do that, here is what you should be aware of when filing an amended tax return.
Taxpayers should use Form 1040X, Amended U.S. Individual Income Tax Return, to file an amended (corrected) tax return.
An amended return cannot be e-filed. You must file the corrected tax return on paper. If you need to file another schedule or form, don’t forget to attach it to the amended return.
An amended tax return should only be filed to correct errors or make changes to your original tax return. For example, you should amend your return if you need to change your filing status or correct your income, deductions or credits.
You normally do not need to file an amended return to correct math errors because the IRS automatically makes those changes for you. Also, do not file an amended return because you forgot to attach tax forms, such as W-2s or schedules. The IRS normally will mail you a request asking for those.
If you are amending more than one tax return, prepare a separate 1040X for each return and mail them to the IRS in separate envelopes. Note the tax year of the return you are amending at the top of Form 1040X. You will find the appropriate IRS address to mail your return to in the Form 1040X instructions.
If you are filing an amended tax return to claim an additional refund, wait until you have received your original tax refund before filing Form 1040X. Amended returns take up to 16 weeks to process. You may cash your original refund check while waiting for the additional refund.
If you owe additional taxes file Form 1040X and pay the tax as soon as possible to minimize interest and penalties. You can use IRS Direct Pay to pay your tax directly from your checking or savings account.
Generally, you must file Form 1040X within three years from the date you filed your original tax return or within two years of the date you paid the tax, whichever is later. For example, the last day for most people to file a 2014 claim for a refund is April 17, 2018. Special rules may apply to certain claims. Please call the office if you would like more information about this topic.
You can track the status of your amended tax return for the current year three weeks after you file. You can also check the status of amended returns for up to three prior years. To use the “Where’s My Amended Return” tool on the IRS website, just enter your taxpayer identification number (usually your Social Security number), date of birth and zip code. If you have filed amended returns for more than one year, you can select each year individually to check the status of each.
Don’t hesitate to call if you need assistance filing an amended return or have any questions about Form 1040X.
Tip Income: Is it Taxable?Posted on July 31st, 2018
The short answer is that yes, tips are taxable. If you work at a hair salon, barber shop, casino, golf course, hotel, or restaurant, or drive a taxicab, then the tip income you receive as an employee from those services is considered taxable income. Here are a few other tips about tips:
Taxable income. Tips are subject to federal income and Social Security and Medicare taxes, and they may be subject to state income tax as well. The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to federal income tax.
Include tips on your tax return. In your gross income, you must include all cash tips you receive directly from customers, tips added to credit cards, and your share of any tips you receive under a tip-splitting arrangement with fellow employees.
Report tips to your employer. If you receive $20 or more in tips in any one month, you should report all your tips to your employer. Your employer is required to withhold federal income, Social Security, and Medicare taxes.
Keep a daily log of your tip income. Be sure to keep track of your tip income throughout the year. If you’d like a copy of the IRS form that helps you record it, please call.
Tips can be tricky. Don’t hesitate to contact the office if you have questions.