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USA TAXPAYERS- Summary of few tax changes

The recently enacted Tax Cuts and Jobs Act (TCJA) is a sweeping tax package. Here's a look at some of the more important elements of the new law that have an impact on individuals. Unless otherwise noted, the changes are effective for tax years beginning in 2018 through 2025.

·         Tax rates. The new law imposes a new tax rate structure with seven tax brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The top rate was reduced from 39.6% to 37% and applies to taxable income above $500,000 for single taxpayers, and $600,000 for married couples filing jointly. The rates applicable to net capital gains and qualified dividends were not changed. The “kiddie tax” rules were simplified. The net unearned income of a child subject to the rules will be taxed at the capital gain and ordinary income rates that apply to trusts and estates. Thus, the child's tax is unaffected by the parent's tax situation or the unearned income of any siblings.

·         Standard deduction. The new law increases the standard deduction to $24,000 for joint filers, $18,000 for heads of household, and $12,000 for singles and married taxpayers filing separately. Given these increases, many taxpayers will no longer be itemizing deductions. These figures will be indexed for inflation after 2018.

·         Exemptions. The new law suspends the deduction for personal exemptions. Thus, starting in 2018, taxpayers can no longer claim personal or dependency exemptions. The rules for withholding income tax on wages will be adjusted to reflect this change, but IRS was given the discretion to leave the withholding unchanged for 2018.

·         New deduction for “qualified business income.” Starting in 2018, taxpayers are allowed a deduction equal to 20 percent of “qualified business income,” otherwise known as “pass-through” income, i.e., income from partnerships, S corporations, LLCs, and sole proprietorships. The income must be from a trade or business within the U.S. Investment income does not qualify, nor do amounts received from an S corporation as reasonable compensation or from a partnership as a guaranteed payment for services provided to the trade or business. The deduction is not used in computing adjusted gross income, just taxable income. For taxpayers with taxable income above $157,500 ($315,000 for joint filers), (1) a limitation based on W-2 wages paid by the business and depreciable tangible property used in the business is phased in, and (2) income from the following trades or businesses is phased out of qualified business income: health, law, consulting, athletics, financial or brokerage services, or where the principal asset is the reputation or skill of one or more employees or owners.

·         Child and family tax credit. The new law increases the credit for qualifying children (i.e., children under 17) to $2,000 from $1,000, and increases to $1,400 the refundable portion of the credit. It also introduces a new (nonrefundable) $500 credit for a taxpayer's dependents who are not qualifying children. The adjusted gross income level at which the credits begin to be phased out has been increased to $200,000 ($400,000 for joint filers).

·         State and local taxes. The itemized deduction for state and local income and property taxes is limited to a total of $10,000 starting in 2018. For tax years 2018 through 2025, TCJA limits deductions for taxes paid by individual taxpayers in the following ways:

·         . . . It limits the aggregate deduction for state and local real property taxes; state and local personal property taxes; state and local, and foreign, income, war profits, and excess profits taxes; and general sales taxes (if elected) for any tax year to $10,000 ($5,000 for marrieds filing separately). Important exception: The $10,000 limit doesn't apply to: (i) foreign income, war profits, excess profits taxes; (ii) state and local, and foreign, real property taxes; and (iii) state and local personal property taxes if those taxes are paid or accrued in carrying on a trade or business or in an activity engaged in for the production of income.

·         . . . It completely eliminates the deduction for foreign real property taxes unless they are paid or accrued in carrying on a trade or business or in an activity engaged in for profit.

To prevent avoidance of the $10,000 deduction limit by prepayment in 2017 of future taxes, the TCJA treats any amount paid in 2017 for a state or local income tax imposed for a tax year beginning in 2018 as paid on the last day of the 2018 tax year. So an individual may not claim an itemized deduction in 2017 on a pre-payment of income tax for a future tax year in order to avoid the $10,000 aggregate limitation.

·         Mortgage interest. Under the new law, mortgage interest on loans used to acquire a principal residence and a second home is only deductible on debt up to $750,000 (down from $1 million), starting with loans taken out in 2018. And there is no longer any deduction for interest on home equity loans, regardless of when the debt was incurred.

·         Miscellaneous itemized deductions. There is no longer a deduction for miscellaneous itemized deductions which were formerly deductible to the extent they exceeded 2 percent of adjusted gross income. This category included items such as tax preparation costs, investment expenses, union dues, and unreimbursed employee expenses.

·         Medical expenses. Under the new law, for 2017 and 2018, medical expenses are deductible to the extent they exceed 7.5 percent of adjusted gross income for all taxpayers. Previously, the AGI “floor” was 10% for most taxpayers.

·         Casualty and theft losses. The itemized deduction for casualty and theft losses has been suspended except for losses incurred in a federally declared disaster.

·         Overall limitation on itemized deductions. The new law suspends the overall limitation on itemized deductions that formerly applied to taxpayers whose adjusted gross income exceeded specified thresholds. The itemized deductions of such taxpayers were reduced by 3% of the amount by which AGI exceeded the applicable threshold, but the reduction could not exceed 80% of the total itemized deductions, and certain items were exempt from the limitation.

·         Moving expenses. The deduction for job-related moving expenses has been eliminated, except for certain military personnel. The exclusion for moving expense reimbursements has also been suspended.

·         Alimony. For post-2018 divorce decrees and separation agreements, alimony will not be deductible by the paying spouse and will not be taxable to the receiving spouse.

·         Health care “individual mandate.” Starting in 2019, there is no longer a penalty for individuals who fail to obtain minimum essential health coverage.

·         Estate and gift tax exemption. Effective for decedents dying, and gifts made, in 2018, the estate and gift tax exemption has been increased to roughly $11.2 million ($22.4 million for married couples).

·         Alternative minimum tax (AMT) exemption. The AMT has been retained for individuals by the new law but the exemption has been increased to $109,400 for joint filers ($54,700 for married taxpayers filing separately), and $70,300 for unmarried taxpayers. The exemption is phased out for taxpayers with alternative minimum taxable income over $1 million for joint filers, and over $500,000 for all others.

Results may varied by taxpayer(s). Please consult your CPA for more details. As you can see from this overview, the new law affects many areas of taxation. If you wish to discuss the impact of the law on your particular situation, please email me at:

modesto.matheu@gmail.com

Source: IRS GOV

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Are you required to Pay Estimated Taxes?

Maybe.

The general rule is: Taxpayers should pay as they go, so they won’t owe. There are two ways taxpayers can pay taxes. They can use either of these or a combination of the two:

• An employer can withhold tax from a person’s pay throughout the year and send it to the IRS.
• An individual can make estimated tax payments to the IRS.

IT APPLIES TO:

Individuals, including sole proprietors, partners and S corporation shareholders, may need to make estimated tax payments if:

• they expect to owe at least $1,000 when they file their tax return.
• they owed tax in the prior year.

Taxpayers who may need to make estimated payments include someone who:

• receives income that isn’t from an employer, such as interest, dividends, alimony, capital gains, prizes and awards.
• has tax withheld from their salary or pension but it’s not enough.
• has more than one job but doesn’t have each employer withhold taxes.
• is self-employed.
• is a representative of a direct-sales or in-home-sales company.
• participates in sharing economy activities where they are not working as employees.

How to avoid paying to little?

Wage-earners and salaried employees can avoid estimated tax payments through withholdings on their wages. They can use Form W-4 to tell their employer how much tax to withhold from their pay. Anyone can change their withholding any time during the year.

Source IRS.gov

Drought-Stricken Farmers Tax Relief

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Drought-Stricken Farmers and Ranchers Have More Time to Replace Livestock Under IRS Relief

Farmers and ranchers who previously were forced to sell livestock due to drought in an applicable region now have an additional year to replace the livestock and defer tax on any gains from the forced sales, according to the Internal Revenue Service. An applicable region is a county designated as eligible for federal assistance plus counties contiguous to that county.

This relief generally applies to capital gains realized by eligible farmers and ranchers on sales of livestock held for draft, dairy or breeding purposes. Sales of other livestock, such as those raised for slaughter or held for sporting purposes, or poultry are not eligible.

To qualify, the sales must be solely due to drought, flooding or other severe weather causing the region to be designated as eligible for federal assistance.

Under these circumstances, livestock generally must be replaced within a four-year period, instead of the usual two-year period. But in addition, the IRS is authorized to further extend this replacement period if the drought continues.

The one-year extension, announced today, gives eligible farmers and ranchers until the end of the tax year after the first drought-free year to replace the sold livestock. Details, including an example of how this provision works, can be found in Notice 2006-82, available on IRS.gov.

The IRS provides this extension to farmers and ranchers located in the applicable region that qualified for the four-year replacement period if any county, parish, city, or district, that is included in the applicable region is listed as suffering exceptional, extreme or severe drought conditions by the National Drought Mitigation Center (NDMC), during any weekly period between Sept. 1, 2016, and Aug. 31, 2017. All or part of 42 states, plus the District of Columbia, are listed.

As a result, farmers and ranchers in the applicable region whose drought sale replacement period was scheduled to expire at the end of this tax year, Dec. 31, 2017, in most cases, will now have until the end of their next tax year. Because the normal drought sale replacement period is four years, this extension immediately impacts drought sales that occurred during 2013. But because of previous drought-related extensions affecting some of these localities, the replacement periods for some drought sales before 2013 are also affected. Additional extensions will be granted if severe drought conditions persist.

Details on this relief, including a list of NDMC-designated counties, are in Notice 2017-53, posted today on IRS.gov. More information on reporting drought sales and other farm-related tax issues can be found in Publication 225, Farmer’s Tax Guide, also available on the IRS web site.
Source IRS.gov

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2019 standard mileage rates for taxpayers

The standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

• 58 cents for every mile of business travel driven, 3.5 cents from the rate for 2018.
• 20 cents per mile driven for medical or moving purposes, up 2 cent from the rate for 2018.
• 14 cents per mile driven in service of charitable organizations.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

Source IRS.gov
Update 12/30/2019

Summary of some tax changes- 2018

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Dear Client,

The recently enacted Tax Cuts and Jobs Act (TCJA) is a sweeping tax package. Here's a look at some of the more important elements of the new law that have an impact on individuals. Unless otherwise noted, the changes are effective for tax years beginning in 2018 through 2025.

·         Tax rates. The new law imposes a new tax rate structure with seven tax brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The top rate was reduced from 39.6% to 37% and applies to taxable income above $500,000 for single taxpayers, and $600,000 for married couples filing jointly. The rates applicable to net capital gains and qualified dividends were not changed. The “kiddie tax” rules were simplified. The net unearned income of a child subject to the rules will be taxed at the capital gain and ordinary income rates that apply to trusts and estates. Thus, the child's tax is unaffected by the parent's tax situation or the unearned income of any siblings.

·         Standard deduction. The new law increases the standard deduction to $24,000 for joint filers, $18,000 for heads of household, and $12,000 for singles and married taxpayers filing separately. Given these increases, many taxpayers will no longer be itemizing deductions. These figures will be indexed for inflation after 2018.

·         Exemptions. The new law suspends the deduction for personal exemptions. Thus, starting in 2018, taxpayers can no longer claim personal or dependency exemptions. The rules for withholding income tax on wages will be adjusted to reflect this change, but IRS was given the discretion to leave the withholding unchanged for 2018.

·         New deduction for “qualified business income.” Starting in 2018, taxpayers are allowed a deduction equal to 20 percent of “qualified business income,” otherwise known as “pass-through” income, i.e., income from partnerships, S corporations, LLCs, and sole proprietorships. The income must be from a trade or business within the U.S. Investment income does not qualify, nor do amounts received from an S corporation as reasonable compensation or from a partnership as a guaranteed payment for services provided to the trade or business. The deduction is not used in computing adjusted gross income, just taxable income. For taxpayers with taxable income above $157,500 ($315,000 for joint filers), (1) a limitation based on W-2 wages paid by the business and depreciable tangible property used in the business is phased in, and (2) income from the following trades or businesses is phased out of qualified business income: health, law, consulting, athletics, financial or brokerage services, or where the principal asset is the reputation or skill of one or more employees or owners.

·         Child and family tax credit. The new law increases the credit for qualifying children (i.e., children under 17) to $2,000 from $1,000, and increases to $1,400 the refundable portion of the credit. It also introduces a new (nonrefundable) $500 credit for a taxpayer's dependents who are not qualifying children. The adjusted gross income level at which the credits begin to be phased out has been increased to $200,000 ($400,000 for joint filers).

·         State and local taxes. The itemized deduction for state and local income and property taxes is limited to a total of $10,000 starting in 2018. For tax years 2018 through 2025, TCJA limits deductions for taxes paid by individual taxpayers in the following ways:

·         . . . It limits the aggregate deduction for state and local real property taxes; state and local personal property taxes; state and local, and foreign, income, war profits, and excess profits taxes; and general sales taxes (if elected) for any tax year to $10,000 ($5,000 for marrieds filing separately). Important exception: The $10,000 limit doesn't apply to: (i) foreign income, war profits, excess profits taxes; (ii) state and local, and foreign, real property taxes; and (iii) state and local personal property taxes if those taxes are paid or accrued in carrying on a trade or business or in an activity engaged in for the production of income.

·         . . . It completely eliminates the deduction for foreign real property taxes unless they are paid or accrued in carrying on a trade or business or in an activity engaged in for profit.

To prevent avoidance of the $10,000 deduction limit by prepayment in 2017 of future taxes, the TCJA treats any amount paid in 2017 for a state or local income tax imposed for a tax year beginning in 2018 as paid on the last day of the 2018 tax year. So an individual may not claim an itemized deduction in 2017 on a pre-payment of income tax for a future tax year in order to avoid the $10,000 aggregate limitation.

·         Mortgage interest. Under the new law, mortgage interest on loans used to acquire a principal residence and a second home is only deductible on debt up to $750,000 (down from $1 million), starting with loans taken out in 2018. And there is no longer any deduction for interest on home equity loans, regardless of when the debt was incurred.

·         Miscellaneous itemized deductions. There is no longer a deduction for miscellaneous itemized deductions which were formerly deductible to the extent they exceeded 2 percent of adjusted gross income. This category included items such as tax preparation costs, investment expenses, union dues, and unreimbursed employee expenses.

·         Medical expenses. Under the new law, for 2017 and 2018, medical expenses are deductible to the extent they exceed 7.5 percent of adjusted gross income for all taxpayers. Previously, the AGI “floor” was 10% for most taxpayers.

·         Casualty and theft losses. The itemized deduction for casualty and theft losses has been suspended except for losses incurred in a federally declared disaster.

·         Overall limitation on itemized deductions. The new law suspends the overall limitation on itemized deductions that formerly applied to taxpayers whose adjusted gross income exceeded specified thresholds. The itemized deductions of such taxpayers were reduced by 3% of the amount by which AGI exceeded the applicable threshold, but the reduction could not exceed 80% of the total itemized deductions, and certain items were exempt from the limitation.

·         Moving expenses. The deduction for job-related moving expenses has been eliminated, except for certain military personnel. The exclusion for moving expense reimbursements has also been suspended.

·         Alimony. For post-2018 divorce decrees and separation agreements, alimony will not be deductible by the paying spouse and will not be taxable to the receiving spouse.

·         Health care “individual mandate.” Starting in 2019, there is no longer a penalty for individuals who fail to obtain minimum essential health coverage.

·         Estate and gift tax exemption. Effective for decedents dying, and gifts made, in 2018, the estate and gift tax exemption has been increased to roughly $11.2 million ($22.4 million for married couples).

·         Alternative minimum tax (AMT) exemption. The AMT has been retained for individuals by the new law but the exemption has been increased to $109,400 for joint filers ($54,700 for married taxpayers filing separately), and $70,300 for unmarried taxpayers. The exemption is phased out for taxpayers with alternative minimum taxable income over $1 million for joint filers, and over $500,000 for all others.

As you can see from this overview, the new law affects many areas of taxation. If you wish to discuss the impact of the law on your particular situation, please give me a call.

Disclaimer: Results may varied by taxpayer, and this is not pretend to be all inclusive in nature.  Please consult your Tax Advisor for more information and how these provision may impact your tax situation.

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Casualty and Theft Losses in general

Summary:

Taxpayers may deduct casualty and theft losses on your federal income tax return. 

Generally, this include losses relating to your home, household items, and vehicles.

However, reimbursement you get from your insurance company are deducted form your loss. 

Losses can be deduct in the year of the loss or in the receding year (i.e., for federally declared Disaster Zones by the President of the U.S.A.)

What is considered a Casualty Loss?

A casualty loss can result from the damage, destruction, or loss of your property from any sudden, unexpected, or unusual event such as a flood, hurricane, tornado, fire, earthquake, or volcanic eruption. A casualty doesn't include normal wear and tear or progressive deterioration.

What happens if the property is not completely destroyed?

For personal-use property- the amount of your casualty loss is the lesser of:

• The adjusted basis of your property, or
• The decrease in fair market value of your property as a result of the casualty

For business or income-producing property (e.g., rental property), and the property is completely destroyed, then the amount of your loss is your adjusted basis. The adjusted basis of your property is usually your cost, increased or decreased by certain events such as improvements or depreciation

What happens if I get a reimbursement(s)?

You must reduce the loss by any salvage value and by any insurance or other reimbursement you receive or expect to receive. 

You may determine the decrease in fair market value by appraisal, or if certain conditions are met, by the cost of repairing the property. 

Where did you go about claiming your losses?

Individuals are required to claim their casualty and theft losses as an itemized deduction on Form 1040, Schedule A (PDF), Itemized Deductions, (or Schedule A in Form 1040NR (PDF), if you're a nonresident alien).

Report casualty and theft losses on Form 4684 (PDF), Use Section A for personal-use property and Section B for business or income-producing property. 

What year you be deducting your losses?

Casualty losses are generally deductible in the year the casualty occurred. However, if you have a casualty loss from a federally declared disaster that occurred in an area warranting public or individual assistance (or both), you can choose to treat the casualty loss as having occurred in the year immediately preceding the tax year in which the disaster happened, and you can deduct the loss on your return or amended return for that preceding tax year. 

What happens when my loss is greater than my income? 

In that case, you may have a net operating loss (NOL). 

Suggest hire an CPA because the terminology and details can get complicated.

General Information Required to declare to the IRS (See IRS Form 4684)- not all inclusive.

1- description of the property

2- date acquired

3-type of property

4-property damaged/partially damaged

5-location of the property

6-cost or basis

7-insurance reimbursement(s)

8-FMV before and after the loss

9-income producing property or personal use

10-Other information

SOURCE: IRS.GOV

Additional Tax Relief IDEAS

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Actions that employers can take to aid hurricane victims:

• Employers can make cash payments to charities providing relief on employee accumulated and earned vacation, sick or personal leave.  Payments can be made before Jan. 1, 2019. Tax treatment: Donated leave is not included in the employee’s income, and employers may deduct these cash payments to charity as a business expense.
• 401(k)s and similar employer-sponsored retirement plans can make loans and hardship distributions to hurricane victims and members of their families. A retirement plan can allow a hurricane victim to take a hardship distribution or borrow up to the specified statutory limits from the victim’s retirement plan. It also means that a person who lives outside the disaster area can take out a retirement plan loan or hardship distribution and use it to assist a son, daughter, parent, grandparent or dependent who lived or worked in the disaster area. Hardship withdrawals must be made by Jan. 31, 2018.
• The IRS is waiving late-deposit penalties for federal payroll and excise tax deposits normally due during the first 15 days of the disaster period. Check out the disaster relief page for the time periods that apply to each jurisdiction.
• Individuals and businesses who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2017 return normally filed next year), or the return for the prior year (2016). See Publication 547 for details.
• The IRS is waiving the usual fees and expediting requests for copies of previously filed tax returns for disaster area taxpayers. This relief can be especially helpful to anyone whose copies of these documents were lost or destroyed by the hurricane.
• If disaster-area taxpayers are contacted by the IRS on a collection or examination matter, they should be sure to explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Updates:

US congress had not approved these provisions as of today, Sept. 27, 2017

Source: IRS.gov

HCAD INFORMATION

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Hurricane Harvey Damage Report Feature Now On Harris County Appraisal District App 

HCAD phone application to upload

Harris County homeowners who have any type of property damage from Hurricane Harvey can now report that damage to the Harris County Appraisal District through the district’s upgraded app. The upgraded app allows residential property owners to report flood, tornado or roof damage electronically.   

“The appraisal district can use this information to identify the most damaged neighborhoods and properties to help the homeowner next year when the property is reappraised January 1 by possibly reducing the value because of existing damage or ongoing repair work,” said Roland Altinger, chief appraiser.   The upgraded app gives the homeowner options to quickly identify whether the damage was on the home or garage and provides an event damage report that lists options for the amount of water, an estimate of damage caused by a tornado or roof leaks and a section for fire damage. 

HOW YOU SIGN ON THE APP

When the homeowner is ready to submit the report, they take a photo of the front and back of their driver’s license to verify the property owner’s identity.  The app will prompt the user to allow access to the camera.  “We started to develop this app last week when we heard of the approaching hurricane,” Altinger said. “This is a revolutionary advance in property assessment, and we are the only appraisal district in the world that has it available for our property owners.” 

PHONE Operating Systems Available

The appraisal district already had an existing app for iPhones and Androids that provided information to property owners and allowed them to submit exemption applications and request their iFile number, which is needed to file a protest.  

Searching for the address or phone numbers automatically triggers elements on the phone, which would then load maps for directions or prompt the phone to dial a number.   “This upgrade is another example of how we are continuing to make it easier and more convenient for property owners to work with the appraisal district.” Altinger said. The new HCAD app is available to download for free through the Google Play Store or the Apple App Store, but it requires an iPhone 4 or an iPad 3 or beyond. 

If you already have the app, you can update it to reveal the new damage report feature. The appraisal district also has set up a special phone line for property owners to report Hurricane Harvey damage at 713.821.5805, or they can email that information to help@hcad.org .  Please provide your name, address, phone number and account number, if you have it, along with the number of inches or feet of water you received. 

About HCAD

The Harris County Appraisal District is a political subdivision of the State of Texas established in 1980 for the purpose of discovering and appraising property for ad valorem tax purposes for each taxing unit within the boundaries of the district.  The district has more than 1.8 million parcels of property to assess each year with a total market value of approximately $575 billion.  The appraisal district in Harris County is the largest in Texas, serving approximately 500 taxing units, and one of the largest appraisal districts in the United States.  For further information, visit www.hcad.org. 

Source HCAD

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Individuals who reside or have a business in

Aransas, Bee, Brazoria, Calhoun, Chambers, Fort Bend, Galveston, Goliad, Harris, Jackson, Kleberg, Liberty, Matagorda, Nueces, Refugio, San Patricio, Victoria, and Wharton Counties may qualify for tax relief. DUE DATES EXTENDED

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 23, 2017 and before Jan. 31, 2018, are granted additional time to file through Jan. 31, 2018. This includes taxpayers who had a valid extension to file their 2016 return that was due to run out on Oct. 16, 2017. It also includes the quarterly estimated income tax payments originally due on Sept. 15, 2017 and Jan. 16, 2018, and the quarterly payroll and excise tax returns normally due on Oct. 31, 2017. In addition, penalties on payroll and excise tax deposits due on or after Aug. 23, 2017, and before Sept. 7, 2017, will be abated as long as the deposits were made by Sept. 7, 2017. CASUALTY LOSSES Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either the year in which the event occurred, or the prior year. Individuals may deduct personal property losses that are not covered by insurance or other reimbursements.

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Teens Taxpayers-Jobs this Summer

Did you son or daughter got a summer job?  These are some of the things you should look at: 

1. Are you expect to receive a W-2 or a 1099-MISC?
1. You need to know because the taxpayer are required to pay federal taxes regularly or in installment. 
2. 
   
2. Did you file Form W-4? 
1. This form is used to calculate how much federal income tax to withhold from the employee’s pay. 
3. What kind of job are you engaging in?
1. Contract work or independent contractor.
1. Do you know what the IRS considers a Self-Employee?
2. Do you what records to keep?
3. Do you know what can be deductible in your industry?
2. Are you going to get tips?
1. Records to keep?
3. Are you going to be a newspaper carrier or a distributor?
1. Are you self employee?
4. Are you participating in an ROTC or SUMMER Camp where you get pay?
5. Are you under age 18?                                                                                                                   

We CAN HELP you answer all these questions.

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Accepted by	Direct Deposit	Paper Check
Jan 30 – Feb 5, 2017	Feb 17, 2017	Feb 22, 2017
Feb 6 – 14, 2017	Feb 24, 2017	Mar 1, 2017
Feb 13 – 19, 2017	Mar 3, 2017	Mar 8, 2017
Feb 20  – 26, 2017	Mar 10, 2017	Mar 15, 2017
Feb 27 – Mar 5, 2017	Mar 17, 2017	Mar 22, 2017
Mar 6 – 12, 2017	Mar 24, 2017	Mar 29, 2017
Mar 13 – 19, 2017	Mar 31, 2017	Apr 5, 2017
Mar 20 – 26, 2017	Apr 7, 2017	Apr 12, 2017
Mar 27 – Apr 2, 2017	Apr 14, 2017	Apr 19, 2017
Apr 3 – Apr 9, 2017	Apr 21, 2017	Apr 26, 2017
Apr 10 – Apr 16, 2017	Apr 28, 2017	May 3, 2017
Apr 17 – Apr 23, 2017	May 5, 2017	May 10, 2017
Apr 24 – Apr 30, 2017	May 12, 2017	May 17, 2017