Thursday, February 21, 2008

Facts about the 2008 Stimulus Payments

Media Relations Office Washington, D.C. Media Contact: 202.622.4000
www.IRS.gov/newsroom Public Contact: 800.829.1040

Facts about the 2008 Stimulus Payments

FS-2008-15, February 2008

Starting in May, the Treasury will begin sending economic stimulus payments to more than 130 million individuals. The stimulus payments will go out through the late spring and summer.
The vast majority of Americans who qualify for an economic stimulus payment will not have to do anything other than file their 2007 individual income tax return to receive their payment this year. They will not have to complete applications, file any extra forms or call the Internal Revenue Service to request the payment, which is automatic. The IRS will determine eligibility, figure the amount and issue the payment.

Stimulus payments will be direct deposited for taxpayers selecting that option when filing their 2007 tax returns. Taxpayers who have already filed with direct deposit won't need to do anything else to receive the stimulus payment. For taxpayers who haven't filed their 2007 returns yet, the IRS reminds them that direct deposit is the fastest way to get both regular refunds and stimulus payments.

Basic Eligibility

The IRS will use the 2007 tax return to determine eligibility and calculate the basic amount of the payment. In most cases, the payment will equal the amount of tax liability on the return with a maximum amount of $600 for individuals ($1,200 for taxpayers who file a joint return) and a minimum of $300 for individuals ($600 for taxpayers who file a joint return).

Even those who have little or no tax liability may qualify for a minimum payment of $300 ($600 if filing a joint return) if their tax return reflects $3,000 or more in qualifying income. For the purpose of the stimulus payments, qualifying income consists of earned income such as wages and net self-employment income as well as Social Security or certain Railroad Retirement benefits and veterans’ disability compensation, pension or survivors’ benefits received from the Department of Veterans’ Affairs in 2007. However, Supplemental Security Income (SSI) does not count as qualifying income for the stimulus payment.

Low-income workers who have earned income above $3,000 but do not have a regular filing requirement must file a 2007 tax return to receive the minimum stimulus payment. Similarly, Social Security recipients, certain Railroad retirees, and those who receive the
veterans’ benefits mentioned above must file a 2007 return in order to notify the IRS of their qualifying income.

The IRS emphasized that people with no filing requirement who turn in a tax return to qualify for the economic stimulus payment will not get a tax bill. People in this category will not owe money because of the stimulus payment.

Limitation

To be eligible for a stimulus payment, taxpayers must have valid Social Security Numbers. Anyone who does not have a valid Social Security Number, including those who file using an Individual Taxpayer Identification Number (ITIN), an Adoption Taxpayer Identification Number (ATIN) or any other identification number issued by the IRS is not eligible for this payment. Both individuals listed on a married filing jointly return must have valid Social Security Numbers to qualify for a stimulus payment.

Eligibility for the advance payment is subject to maximum income limits. The payment amounts will be reduced by 5 percent of the amount of income in excess of $75,000 for individuals and $150,000 for those with a Married Filing Jointly filing status.

Individuals who pay no tax and who have less than $3,000 of qualifying income will not be eligible for the stimulus payment.

Additional Payments for Parents and Others with Qualifying Children
Parents and anyone else eligible for a stimulus payment will also receive an additional $300 for each qualifying child (subject to income phase-outs). To qualify, a child must be eligible under the Child Tax Credit and have a valid Social Security Number.

Anyone who is not eligible for the basic payment amount due to the phase-out provision or any other exception will not be eligible for this additional amount for children.

Special Circumstances for Recipients of Social Security, Railroad Retirement and Certain Veterans Benefits

Individuals who receive Social Security benefits, Railroad Retirement benefits and certain veterans’ benefits may have to follow special filing requirements in order to receive the basic amount:

Those who have already filed a 2007 return reflecting qualifying income of $3,000 or more do not have any additional filing requirements and do not need to do anything more to receive their payment.

Those who have already filed a 2007 return showing less than $3,000 in qualifying income and did not list their Social Security, Railroad Retirement or certain veterans benefits should file a Form 1040X to list those non-taxable benefits and qualify for a payment.

Those who are not required to file a 2007 return but whose total qualifying income including Social Security, certain Railroad Retirement and certain Veterans benefits would equal or exceed $3,000 should file a return reporting these benefits on Line 14a of Form 1040A or Line 20a of Form 1040 to establish their eligibility. Please note the form lines just mention Social Security, but use these lines even if your only benefits were Railroad Retirement or veterans’ benefits.
Notices

Most taxpayers will receive two notices from the IRS. The first general notice from the IRS will explain the stimulus payment program. The second notice will confirm the recipients’ eligibility, the payment amount and the approximate time table for the payment. Taxpayers will need to save this notice to assist them when they prepare their 2008 tax return next year.

Anyone who moves after they have filed their 2007 tax return should notify the IRS by filing Form 8822, Change of Address, and also notify the Post Office.

Exclusions

Individuals who file Form 1040NR, 1040PR or 1040SS are not eligible for the stimulus payments. These returns are normally filed by Nonresident Aliens, residents of Puerto Rico and residents of the U.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI). Residents of U.S. possessions will be receiving their rebates directly from the possessions.

Also ineligible are individuals who can be claimed as dependents on someone else’s return.
Dividends, interest and capital gains income is not included when determining qualifying income. Supplemental Security Income (SSI) does not count as qualifying income for the stimulus payment. Also not included in qualifying income are non-veterans or non-Social Security pension income (such as those from Individual Retirement Accounts).

Stimulus payments will be subject to offset against outstanding tax and non-tax liabilities in the same fashion as regular tax refunds.

In addition, the IRS emphasizes the stimulus payments will not count toward or negatively impact any other income-based government benefits, such as Social Security benefits, food stamps and other programs.

Free Tax Help Available

Low- and moderate-income workers, including veterans, can get free tax help through the Volunteer Income Tax Assistance (VITA) program. Call 1-800-906-9887 to locate the nearest VITA site.

The Tax Counseling for the Elderly (TCE) Program provides free tax help to people age 60 and older. As part of the IRS-sponsored TCE Program, AARP offers the Tax-Aide
counseling program at more than 7,000 sites nationwide during the filing season. To find an AARP Tax Aide site, call 1-888-227-7669 or visit the AARP Web site.

For Additional Information

The IRS.gov Web site is the best source for additional information and answers to questions regarding the stimulus payments. The site will soon have an online tool which will allow taxpayers to calculate the amount of their advance payment and to check on the status of their specific payment.

Monday, February 11, 2008

Rule would provide better court access to the disabled

By Jan Pudlow
Senior Editor
The Florida Bar News

The art of compromise paid off for Matt Dietz, who honed a new rule to make it easier for persons with disabilities to attend court proceedings.

At the close of the Rules of Judicial Administration Committee meeting January 17, Dietz, chair-elect of The Florida Bar’s Equal Opportunities Law Section and chair of the Disability Independence Group, smiled triumphantly.

Moments earlier, the committee had voted unanimously not only to approve EOLS’ proposal to bolster Rule 2.540, “Notices to Persons with Disabilities” — but to expedite the matter so that it will be heard in the current rules cycle while Fred Lewis is still chief justice, rather than wait until 2012. Now, the new proposed rule is on the way to The Florida Bar Board of Governors for comment and the Supreme Court for approval.

“I am very happy. This is a wonderful experience in developing a process that will ensure that people with disabilities — no matter who they are who need to use the court process — will be able to,” Dietz said.

Dietz said he wanted the proposed rule in this year’s cycle “as an acknowledgement to Chief Justice Lewis’ leadership. It should be noticed that he is the person from the top who actually brought this issue to a place of prominence within the Bar and bench.”

Seven months ago, Dietz faced an uphill battle when he first presented the proposed rule to the committee at the Bar’s Annual Convention, arguing Florida’s existing rule was inadequate because there was no guarantee of standard statewide procedures, accommodations were limited to persons compelled to attend court, and accommodations for disabled lawyers must be paid by their employers.

The matter was close to sputtering to a halt, until the committee decided to allow 18th Circuit Judge Lisa Davidson — chair of a subcommittee that originally voted against the rule change — to reconstitute a work group with more members, including EOLS members and persons with disabilities.

During those seven months, the work group members sympathized when deaf attorney Scott Harrison personally appeared to detail why he had sued the state because he was denied real-time court reporting services in criminal trials unless he paid for it himself, an expense he said he couldn’t afford. But work group members were uneasy taking on interpretations of substantive law that dangled unsettled in Harrison’s pending federal case.

The proposed rule Dietz originally brought to the September meeting, Judge Davidson said, “had not only procedural issues, but policy issues, and substantive issues.”

Meanwhile, Harrison reached a settlement with the Office of State Courts Administrator granting him the accommodation he sought. Immediately, Chief Justice Lewis approved new statewide guidelines that spell out that attorneys who are deaf or hard of hearing will now be provided with real-time court reporting services at court expense in county and circuit court criminal trials.

Dietz came back with a revised proposed amendment he described as ensuring full compliance with Title II of the ADA and to promote access for persons with disabilities for court programs and services.

In November, the work group met via two teleconferences to hammer out procedural issues, while working to incorporate suggestions contained in memos from Debbie Howells, statewide ADA coordinator of OSCA.

“I am thrilled,” Judge Davidson said, after the unanimous vote January 17 at the Bar’s Midyear Meeting in Miami, on what she described as “99.9 percent” Dietz’s rule.

“It was wonderful working with Matthew Dietz. He was willing to compromise where compromise was needed. He didn’t dig his heels in. He was willing to say, ‘Alright. That makes sense. We want to compromise here; that is important there.’ He was really very, very amenable to compromise and understood what the Rules of Judicial Administration work does, and what our authority is — and that is procedure,” Judge Davidson said.

In a nutshell, Dietz said the proposed rule “will bring more order and less ad hoc decisionmaking on what is a proper accommodation to court programs and services, for any individual with a disability.”

He said the revised proposed rule “adopts grievance procedures similar to that on the Supreme Court’s Web site, but has only been adopted by a few counties.” It gives step-by-step procedures on what notice has to be given, and if the accommodation has not been granted, how the person with disabilities may appeal.

“This does not change any of the requirements of the Americans with Disabilities Act, but facilitates that accommodations are given and justice is given, not only to litigants or parties, but any user of the system,” Dietz said.

At the work group’s September 6 meeting at The Florida Bar’s General Meeting in Tampa, when Harrison detailed his plight as a deaf lawyer, Third District Court of Appeal Judge Alan Schwartz abstained from voting, declaring it not an appropriate issue for a rules committee.

But at the January 17 meeting — after the proposed two-page rule succinctly stuck to procedural matters — Judge Schwartz was the one who moved that the rule be adopted.

“At first, I was very much against it because of the substantive provision of the rule and the issue of whether a lawyer was a ‘participant.’ I didn’t think it was appropriate for us to take a position in rulemaking,” Schwartz told the group.

“Meantime, OSCA in that litigation caved and said what everyone thought should be said — that a lawyer is a participant in litigation and this accommodation will be given to the particular lawyer in that case and any other similar situation.”

Schwartz said he also thought there was no practical need for the amended rule.

“But I believe the rule as proposed has been worked out on a very high plane with both sides: the side dealing with the content of the rule, and Matthew on his side representing the interests of the people he represents. It’s a source of a great deal of work and a terrific product, for what it is. Since it is before us and the work is done, I move that it be adopted.”

The next step EOLS will take, Dietz said, will be on the legislative front.

“One issue we have with the rule is the problem that these records that may be required, if someone requests accommodation, that they be open for inspection. So the next issue we are going to do is to ask for an exemption to the Sunshine Law for requests for accommodation,” Dietz said.

“You never want a request for accommodation to be used as a litigation tool or as a way to invade someone’s privacy. The goal for accommodation is to ensure participation in the process. Participation in the process should be without consequences.”

Source: http://www.floridabar.org/DIVCOM/JN/JNNews01.nsf/8c9f13012b96736985256aa900624829/abe47665acd7658b852573e70059bfc4?OpenDocument

Tuesday, February 5, 2008

Offering New Roles to Wounded Marines

SAN DIEGO — Two marines enter the Iraqi village and take aim.

“Tell me when,” one of them, Brent Callender, calls out, positioned just inside the flapping curtain of a doorway.

“Action!” the other, Ben Bagby, yells and takes aim — with a video camera.

Mr. Callender, 22, walks, leaning on his cane. Mr. Bagby, 24, shoots him, take after take, practicing tracking shots on a mock-up Iraqi village that was situated on a movie studio lot here where marines train for combat.

They are among 19 marines in one of the more unconventional film and media production schools around, the Wounded Marine Careers Foundation, a 10-week apprenticeship program guided by film industry veterans.

Here, a student casually peels off his shirt to reveal indentations and stitches crisscrossing a shoulder nearly obliterated by rifle fire. Another hikes up a pant leg to explain how his prosthetic limb works. And one, in the quiet of a “mess hall,” a store house for props, speaks of the nightmares that rob him of sleep.

But it is also a place where marines, most them in their 20s, see a path to dreams and a way to overcome their disabilities, with the guarantee of membership in the main production crew union at the end and producers already calling for their services.

Mr. Callender, of Downey, Calif., who was a lance corporal, said the program rescued him from despair over his injuries and his future. He broke his spine, pelvis, kneecaps and other body parts in September 2005 when he was shot by a sniper and then ejected from a vehicle that moments later hit a roadside bomb in the Anbar Province.

“I had no idea what I wanted to do,” said Mr. Callender, who in December retired from the Marines because of his injuries. “I was very depressed and just trying to figure out how I was going to be mobile and just get on with life after being wounded.”

An aspiring film editor, he shot a video of a rusting crane that served for him as a metaphor.
“It still has a control panel, but it is not working anymore,” he said. “I was thinking how something so immense can still be destroyed, whether by time or misuse or whatever.”
He added, “I’m a big guy, but I still fell.”

Advocates for disabled military personnel said there was a growing need for such programs as the wounded, 29,000 in action in the Iraq war, come home and are released from treatment. The government, mainly through the Department of Veterans Affairs, runs an array of career programs for wounded service members, but Marine officials said they believed the film program could encourage more private and nonprofit involvement in retraining.

“Certainly, any successful training program can become a model for other groups who want to support wounded warriors in many different ways,” said Lt. Col. Stanley Packard, a spokesman for the Marines.
Ryan Kule, a 26-year-old Army veteran who lost his left leg and right arm in Iraq and runs a retraining program for the Wounded Warrior Project, an advocacy group, said wounded service members often have difficulty there because of injury-induced physical and mental challenges. Mr. Kule said he and others were pushing employers to more readily accept wounded service members.

“There are some employers willing to accept the challenges with hiring someone with an injury, and some would like more education on it,” Mr. Kule said, “but the majority are definitely willing to work with us because they understand the dedication, what the warriors have done for the country.”

The film program is the brainchild of Kevin Lombard, an Emmy-winning cinematographer and documentary filmmaker, and his wife, Judith Ann Paixao, who has assisted in his productions. A friend with ties to the Marines suggested that Mr. Lombard make a documentary on the wounded, but Mr. Lombard struck on another idea.

“Why not give these marines the tools to tell their own stories?” he said.

The Lombards sold their house in Connecticut and raised money from corporations and foundations. Through connections, they met with Stu Segall Productions here and were given space in a building next to the Iraqi village set. Most importantly, they won the approval of Gen. James T. Conway, the Marine Corps commandant.

“Once we had the commandant’s blessing, the waters parted,” Ms. Paixao (pronounced pie-SHOUN) said.

They whittled down scores of applicants to a first class of 19 and plan to offer another class in the fall. It cost about $2 million, largely from foundations and private donors, for this inaugural class and they are raising money to keep the program afloat.

Mr. Lombard said representatives from several production companies had expressed interest in hiring the students, and the crew union, the International Alliance of Theatrical Stage Employees, had also promised to help find them jobs when they graduate in March.

The dozen faculty members, culled through industry connections, marvel at the speed with which the marines have picked up skills.

“These guys are basically trained to train,” said Barry Green, who teaches cinematography.
The students said they approached class with the discipline and resolve of a military mission.
“They, like me, are trying to translate their skill set into something concrete,” said Nick Popaditch, who lost an eye and has severely reduced vision in the other after a rocket-propelled grenade hit his tank. “You get into this weird world in the hospital where you are stuck there for long periods in this ghostlike status. You feel like your life is on hold, when you are used to moving through goals.”

Mr. Popaditch, 40, is among the oldest students. He has taken it upon himself to conduct morning muster and serve as the Marine conscience at the school, where posters of military-themed movies line the hallways and students obey a dress code of khaki pants and blue knit shirts. The presence of the Iraqi village caused some initial concern; simulated gunfire and grenade explosions occasionally pierce the air when the Marines and the San Diego Police Department train there. A few students refuse to enter that set; others take it in stride.

One, Jamil Brown, stepped into a house on the set and remarked, “Oh, I think this is where I got blown up. But it doesn’t freak me out that much anymore.” Joshua J. Frey, 31, of Tampa, Fla., whose arm was nearly blown off in combat, said he got depressed during his recovery and started drinking. But, he said, the program has given him new purpose.

“A lot of people come to the hospital and say they want to do this and that for you,” he said. “But these people took every step to actually get this going. They are so giving of every trick of the trade. I feel that love again.”


International Herald Tribune