of Andrew Halliday is certainly here after that. Thank you so much. I haven't heard a live bagpipe in a very long time. I'm Deb Hunt. I'm the Library Director here at the Mechanics Institute. And I'm curious how many of you have never been here before? Could you just show by a raise of hands? Okay. Well, you're in for a great treat. This is just the third floor of our beautiful library. We have a whole second floor downstairs with much higher ceilings than this. We've been here in this building since 1910, which was built after the earthquake. We've been around since 1854. And if you are a member or a nonmember, we have a free tour every Wednesday at noon. And on February 22nd, we have a night tour coming up. So encourage you to come. It's at six o'clock in the noon tours, obviously, or at noon every Wednesday. I hope that you had an opportunity to, all of you should have had a little brochure on your chair. And this is from Peter, who couldn't be here tonight, but his company is Ada Cuell. And Mr. Halliday's portrait is up here. That's why we're meeting on the third floor tonight. And it's a live sitting of him in his old age. Taryn will tell you more about that. But the frame, if you look in your brochure, there's before and after. This frame was cracked. It had kind of oxidized. And Peter was able to restore it beautifully. And he couldn't be here tonight, but he wanted to produce a piece that you could take with you just to show what the before and after was. And we don't have the table that's in there with the dragon. That's not us, but he's done some great work. So I really, and he's helping sponsor this tonight. The other person who's sponsoring this is Jim Shine. Where's Jim? There you are. Come on over. Do you want to say a few words? Jim is from Shine and Shine, one of our favorite members because he shares such great information with us. Hi, everybody. One of the reasons I'm actually here is because I was asked to underwrite this event with Peter, which was a privilege. It was one of the events that I aspire to be involved with, an event where we, through our underwriting, we can invite new guests and bring friends and have no cost to members and kind of extol the merits of that which we already have. The collections at the library are fantastic. And the only way that we really understand them is to engage with them. The last and most current organization at the library has made great effort to restore and revitalize some of our great ownership. And this is one of those pieces. Halliday is an important member of which Taren will discuss. The frame was a beautiful period frame, and it was in rough shape. And my wife, Marty, and I have an antique map business up on Grant Avenue, and we do history and maps, and I also frame. So all of the frames in the Mechanics Institute that are in Oak were framed by us for the Susque Centennial, which was about 10 years ago or so. So we had a framing relationship with the MI and they came to us a year or two ago and said, we have this marvelous piece. How can we get this back up to snuff? And so we recommended Ada Kuhl and Peter. Peter's a graduate of the oldest guild in the world, the framing guild of Amsterdam. It dates back to the 1400s. He's got a fine classical education in carving wood and plaster guilt work. So we were fortunate. And one of the reasons I live here is because people of that caliber live here and we get to have really cool stuff like that. So fortunately we had both budget and impetus and motivation and follow through. And so that's what we have here. And that's why I'm involved. So I'm glad that you're here. I'm excited to hear what Taren has to say because Halliday is a much bigger figure than just the cable car. And I'm very interested to hear about that. So we'll see you guys later.  Those were the McNamara classrooms. And then current sponsors like Jim and Marty at Shine and Shine and Peter at Ada Kuhl have really helped us currently. But without further ado, I'm going to introduce our marketing membership public services librarian, Taren Edwards, who knows everything there is to know about Mr. Halliday. And she can tell you, she's going to tell you some great stories. So Taren, it's all yours. Thanks. Let's welcome her. Hey, thank you. I don't know everything about Andrew Halliday, but I aim to at some point. So hey, thank you for coming tonight. First, I'd like to thank Mr. Andrew Halliday himself for making this event possible.  I'd also like to thank my coworkers. I'm so happy that they don't roll their eyes at me every time I talk about my passion. And I'd also like to thank the members of the Mechanics Institute. You are fantastic. Alright, so tonight's sponsors include Shine and Shine of North Beach and Ada Kuhl. They have been, Shine and Shine has been instrumental in helping Mechanics Institute preserve its art. And Ada Kuhl handled the restoration of the portrait itself. And I must congratulate them both for their fantastic work and their outstanding generosity and our continued relationship. Last, I'd like to honor the Institute for Historical Study, which is an Oakland-based community group of researchers and writers and artists. And they recently granted me a research stipend that helped with the content of this talk.  And they have research stipends. So let me introduce myself. I've worked at Mechanics Institute for eight years and I've always been interested in its history. But about four years ago I just walked by that portrait one day and I thought, wow, who is that guy? So I've become fascinated with his contributions to libraries


Hello people of the internet, my name is Johnny and welcome back to another news video. Going straight to the point because we have quite a bit to talk about. We have more news on FNAF AR. We got a lot and when I mean a lot, I mean a lot. So again, we're going straight to the point and let's look at the tweet that the official FNAF AR Twitter account, link down below of course, tweeted out at exactly 9am this morning. So this is basically a summarization of everything that we're going to cover in this video today. They, you know, compiled it neatly right here saying, One, will take place before Thanksgiving of 2019. So it does seem like it has been slightly delayed, not by too much though, only by a month, which really isn't that bad when we think about it. So yeah, early access before Thanksgiving and then we'll learn later on that. The full game will be released very shortly after that. Number two will be batched on a first come first serve basis for those who pre-registered. So if you are one of the very first people that pre-registered on FNAF AR.com, which is now going to forever be a link down in the description of the video. So if you haven't pre-registered just yet, go sign up right now. Because those of you who do pre-register have a chance of getting early access before Thanksgiving. And finally, early access players will receive a limited number of invites to play the game with friends, which is absolutely insane. This is, based on what I'm reading right now, the very first FNAF game to be multiplayer. Either that, or I'm picking this up entirely wrong and it's just, you get codes that you can send to your friends and then they can play it. It's either that or it is multiplayer. Honestly, I'm not entirely sure. It really could be either one. But based on what we've seen, it doesn't look like it's multiplayer, but there's always that chance. It does say play with friends, so maybe it's multiplayer. And if it is, that's going to be freaking awesome. So yeah, early access this Thanksgiving and full game shortly after that. So now let's get over to an email that Illuminix actually sent out to everyone that pre-registered. Like I said, Illuminix sent this out to basically everyone that pre-registered on FNAFAR.com and I know I keep saying that a lot, but honestly, you guys really should go register because again, you have a chance of getting FNAFAR special delivery, you know, before it even comes out. So again, make sure you go sign up. I don't mean to push you guys so much because it is your decision, but early access, if you want to go sign up, link down below. The email reads something special just for you. We've been listening to your questions and want to give you some answers. Enclosed are more details on the FNAFAR game in the early access program. This is a lot of information and it's really, really good. All of it is absolutely fantastic. So first up, we have how you can play. Well, FNAFAR will be free to play, which is absolutely, again, it's just absolutely insane that they're working this hard on a game and they're making it completely free. Of course, with a free game comes, you know, you got to make money off it somehow because this isn't Scott by himself on his house. He's had to pay a company to make this game basically for him. So they are going to have to make money somehow. And whether or not that does mean in-game micro transactions, I really, really hope it doesn't.  I'm not a huge fan of micro transactions either. So hopefully it doesn't come down to that. But remember, they got to make money off the game somehow. Special delivery will be available on both iOS and Android devices. So that's going to be super, super fun. Basically anyone with a mobile device can play it. And later on will also read the entirety of the full list of device capability that there is because they've listed out all the devices that you can play special delivery on. So we're going to be looking at that very, very shortly. Next up, when can you play for an FAO special delivery? Well, we got a whole section dedicated to that. The upcoming timed early access period will take place before Thanksgiving 2019 with the official launch to follow. So something that's interesting and I know I'm editing these videos and I'm like, I need to stop saying something that's interesting because I say that all the time. But something that definitely is interesting is upcoming timed early access period. So people that get early access will only be able to have it for a very, very short limited time. So again, that's super interesting. And then again, you know, before Thanksgiving 2019 and the official launch will follow shortly after. Early access will be granted in batches on a first come, first serve basis. Anyone that is pre-registered will have a chance to be granted access.  So there's not much we have to look into there. Players with an early access ticket will also receive a limited number of invitations so that they can play the game with their friends. So I think I figured this out. Okay, I think I figured this out because the golden ticket was a little bit complicated in my opinion. So I think I figured it out. So if you pre-register it, you have a chance of getting a golden ticket and you have a chance of getting early access. If you get early access, you get that.  But if you get a golden ticket, not only do you get early access, but you also get codes that you can send to your friends so that they can get early access for themselves. And now the sneak preview. I think everyone has seen this, but it's still just absolutely incredible. The sneak preview for what's to come with FNAF AR special delivery is freaking shadow Bonnie. We have not seen this guy properly since I guess Custom Night if you want to count it, but basically FNAF 2. If you don't know who Shadow Bonnie is, you're not really missing out. He's been a mystery basically throughout the entirety of the franchise. He first appeared in FNAF 2. There was a chance of him spawning in your office just randomly. If you look at him too long, then your game will crash. Flip off the monitor to get rid of him, put on the mask. I'm pretty sure to get rid of him. So yeah, he's basically been a mystery. He returned in Custom Night. He basically, all he did in Custom Night was make your room dark. It wasn't that much of a threat. So yeah, to see him in, I guess, properly for the first time ever, seeing him properly in a game is going to be absolutely incredible. And it looks like it's got the same controls as the other screenshots we've seen. We've got the flashlight. We've got the battery. We've got the little swirly, twirly thing in the middle. I don't know what that means. I guess we'll find out when the official game launches sometime Thanksgiving. There's also a little X at the bottom to quit out of the game, I guess. I don't know. Maybe there's different levels. Wait a minute. Hold on. I just had a thought. Okay. Maybe there's different levels with different animatronics. And I did see Fusion's video and he brought this up, which I really don't hope is the case, but it might be. So let me explain. Again, with the game being free to play, obviously, they got to make money off it somehow. So something Fusion brought up is the fact that to unlock different characters, there might be a shop where you have to get them.  Okay. And then you go to the shop and you get to first certain amount of faz coins by certain characters that might be the case. I really hope it's not because, you know, as much as I would love to support Illuminix, I don't really want to pay for every single character because that's just, that's not fun in my opinion. I think collecting the characters is going to be so much fun. So you beat a level, you unlock a snippet of lower or something and you get a new character because of that. I think that's going to be much, much, much more fun than just buying characters in the shop. But honestly, it may come down to that. And that's it. That's the entire email hashtag from F.A.R. Stay in the loop with Twitter, YouTube, Instagram, Facebook and, you know, Illuminix and FNAF AR. That is the entirety of the email. So now I'm going to show you guys the list of all the supported devices that FNAF AR is on. I'm not going to read through every single one. I'm just going to scroll. You guys can look for your device because there is a lot. So here is all of the devices. I'm going to go very slowly. There is a lot. So make sure you scan very, very closely. Yeah. See if yours is on here. Like, as you can see, well, there's just, there's so much. So basically anyone can get this.  It's going to be so amazing to see everyone playing this game because, you know, augmented reality, as cool as it is, it's not really explored as much as it could be. There's not a lot of AR games. Again, most people, when they think of augmented reality, Pokemon Go and Minecraft Earth, those are the two that come to mind. So hopefully, just hopefully maybe FNAF can be up on that list if it's popular enough. So there's actually an article that was written by, what is this? Venture Beat and they, oh my God.  Wow. They actually released an article and right here it says Aluminics will continue. That's not what I want to highlight. Aluminics will continue to update the title with new content and features during live operations such as special events and will be taking into account community feedback on ongoing basis. So not only are they going to be listening to the community, most likely through Reddit and all that stuff, they're also going to be updating the game with live operations so that there's going to be no downtime. You don't have to wait for it to update. There's going to, well, obviously you're going to have to update it probably, but there's also that there's not going to be any downtime. This is what I'm trying to say, which is awesome. There's going to be special events probably for holidays like, well, I would say Halloween, but it's not going to be released until after Halloween. So all in next year, some Halloween updates, maybe even some Christmas holiday updates. That would be super cool to see. So yeah, they're just going to be updating the game constantly with new content and features. And I really, really love that. That is the entirety of the updates. Now you may be thinking, why, where, where's background? Don't worry, it's on a little bit of a holiday. It's on a little bit of a vacation. It's on a little bit of a break because the next video hopefully going to be on the channel is exploring loads of Easter eggs in the course of Dreadbear DLC, which hopefully will be coming out very, very soon because it's only been out for a few days and people have already found loads of Easter eggs and secrets. So that's going to be hopefully up next, but that's it for this video. So again, pre-register from FAR.com and just stand the lookout for more news. I definitely will. I've got you guys covered whenever there is news. So if you're not subscribed, hit subscribe, hit the like it. Thanks guys for watching God. I hate this outro, but we're going to go with it. Thanks for watching and I'll see you all on the flip side. Goodbye.


Thanks, Dr. Berg, for that introduction. Thank you for the Brain Foundation sponsors, donors, committee members, and staff for awarding this research gift. I'm extremely grateful. I also accept this award on behalf of my co-investigator, Professor Meng Loh, who couldn't be here today. I'm a neurologist with sub-specialty expertise in neuromuscular medicine, and I work at the Alfred Hospital. It's interesting to mention stories and stories of the Brain Foundation. My story in neurology sort of began in stroke in brain imaging in stroke, and it's sort of my formal training in neurology finished at the Mayo Clinic, actually working in neuromuscular diseases, and it's here where I developed a keen interest in deep phenotyping of nerve and muscle disorders. And phenotyping is essentially the story that nerves and muscles tell us.  Nerve and muscle disorders, enjoying somewhat of a renaissance recently. They've been an advent of new treatments for disorders that have up to recently been considered untreatable. However, there remains uncertainty as to who should receive this treatment when we should start this treatment, and more importantly, when we should stop treatment. It is our hope that by using neural imaging techniques to study the blood flow in proximal nerve segments, we'll be able to develop a biomarker that'll be aid in the phenotyping and storytelling of complex nerve and muscle disorders. This is relatively uncharted territory in the field of nerve and muscle disorders at least, but as potential significantly improved patient outcomes by early identification of nerve disorders and reduced morbidity by tailoring treatment strategies. I would like to once again thank the Brain Foundation for providing this opportunity and to share the story with the rest of Australia and the world. Thank you.


Everybody forest here up in 21 and 22 origins football hobby 8 bucks mixer number two random teams Check out the results right here. You can always find these late in sports cards calm. Good luck everybody. Here we go I'll start with 22 and then we'll go back to 21 Drameck Bride and a case hitting the first box Is a blank slate Tom Brady? Bucking ears Congrats bucks Brady blank slate. Got Giants, Cadarius Tony to 299 And cowboy's DAC to 75 Cardinals rookie jumbo patch Tremac Bride numbered 65 of 99 Please for the state, please Patriots rookie auto tyquan Thornton 96 of 99 Falcons Desmond Ritter Red RPA 28 of 99 a really good box to start us off here Sam guy Steve I tell you What if we hire someone Steve I Too many Steve's Russ got rookie Brian Robinson jr. Texans Brandon cooks to 199 and a Bears Dave Montgomery to 299 Jets rookie jumbo Jersey Garrett Wilson 179 of 199 Browns David Bell rookie auto 73 of 99 Redemption Isaiah Spiller rookie jumbo Jersey auto for the Chargers Isaiah Spiller airing it out God him Ricky EJ Perry got Steelers Mitchell Trubisky 30 of 50 and Niners Eli Mitchell 7 of 99 Saints rookie patch Chris O'Lave 96 of 199 Cardinals rookie on card auto Tremac Bride Redemption goes to the commanders rookie jumbo Jersey auto Brian Robinson jr. Viking Sir Cousins the 75 and a Portland Sutton Broncos to 199 The Oilers go to the Titans Warren moon 74 of 99 Jersey card Chargers rookie auto on card Isaiah Spiller and Colts rookie jumbo Jersey auto Alec Pierce Right into 2021 now Bangles T. Higgins 198 of 299 Panthers McCaffrey 21 of 175 Washington rookie patch D'Amy Brown 65 of 75 Cowboys rookie on card auto Simi Fajoco Redemption Ramon Dre Stevens and rookie jumbo Jersey auto Patriots Go Pats So over done rookie Devonte Smith Eagles So Steve got Dave Montgomery to 99 Bears Colts Jonathan Taylor to 299 Hmm Mills mafia rookie jumbo patch Texans 32 of 75 Chargers Josh Palmer rookie on card auto you go Chargers and looking good lately and Texans rookie jumbo Jersey auto Nico Collins Seth Williams got Saints Taysum Hilton 99 and Raiders Darren Waller to 175 Devonte Smith rookie jumbo patch Eagles 23 of 25 Nice card Don't well see how you do a man redemption goes to The Vikings Origins of greatness booklet auto Justin Jefferson Randy Moss Wow, let's go Vikings what a hit James E Holy cow to do not expect that That's a really tough pull right there Congrats Vikings That'll be nasty that's gotta be in a ten or less that will be fire Jefferson and Moss dual booklet auto I've never seen a vet book Lowered higher or numbered higher than ten in this so Rookie jumbo patch auto Jets Michael Carter 61 of 99 last one. Wow. That'll be so cool You guys are both pretty good, huh How many all-time receivers that play for the Vikings, dude, you know, he's so many of them You not get in oh, that wasn't a touchdown. You're short. Now we're a third goal. Oh, I'm tired I was that not a touchdown. I'm tired of this Tired of how rigged it is Zach Wilson Jets rookie base Chase me to 99 Washington and to 99 Rams rookie patch to to at well 41 of 75 Browns Anthony Schwartz rookie jumbo jersey auto and St. C and book with the jumbo jersey auto 28 of 99 All right outside of the big hit not the best box is unfortunately with a quick recap relics here Rams to to at well Eagles Devonte Smith Texans Davis Mills Commanders DME Brown Titans War and Moon Saints Chris Olave Jets Garrett Wilson Tremick Bride Cardinals. Oh good jack. Thanks again, man. Sorry. Couldn't play something big But like yeah, I mean there's always that chance at a Jamar chase of the Bengals Take it easy, man. All right, Jersey autos if you had St. C and book Browns Anthony Schwartz Jets Michael Carter tectons Nico Collins Chargers Josh Palmer Cowboys semi-fajoco Charters Isaiah Spiller Pierce for the Colts McBride Cardinals Bell Browns Thornton Patriots Ritter for the Falcons. That's a pretty nice one Redemption's Isaiah Spiller for the Chargers Brian Robinson junior commanders Ramon Dresd evens and Patriots Got a few months still on that for Andre. Oh, there it is Yeah, Vikings origin the greatness booklet auto redemption Justin Jefferson Randy Moss congrats Vikings and Blank slate Tom Brady bucks That's gonna do it. Thanks again everybody more football coming up


I'm Ellie and this is Tom. We're here from TC Helicon and today we're gonna tell you how you can do a multitrack stereo recording into an iOS app GarageBand using the Blender. Right. Well first of all let's describe Blender. Blender is a six input four output stereo mixer that you can connect instruments to and have silent jam sessions with your friends without annoying neighbors but it also has a multi-channel audio interface capability to your computer digital audio workstation or to an iOS device such as an iPad. So the first thing you're gonna want to do set up your Blender and if you don't have a setup or you don't know how to set it up go check out our how to blend Blender quick start video manual and get all set up and then come back to this video and continue off here. We should do one of those videos where they put in a Blender and how to blend Blender anyway so what you're gonna want to do is you're gonna want to connect it up to your recording device and Blender does come with a handy little USB cable with standard end and a mini USB end and if you're going to record to an iPad such as what we're gonna do with GarageBand today you're gonna want to get camera camera connection kit and anyway okay so we have one here connect the big end to the connection kit connect the small end to Blender let's see if I can do that like that and then we'll connect this into the lightning port of the iPad we should probably turn this on. Let's turn it on. So the first thing we're going to want to do is open up the GarageBand app and we're gonna make a new project by hitting this blue plus in the top right corner of the screen. You want to make sure you're in the tracks menu and we're gonna select audio recorder. It's gonna prompt you to turn on monitoring but we actually don't want to do that because if you put in a pair of headphones into the headphone jack up here it's going to then ignore this lightning port. So we want to keep that on and we're gonna do our monitoring in another way and I'll show you that later so I'm gonna say cancel. So we've got our first track here I'm gonna hit this fader icon and it says audio recorder so you're gonna hit that blue. You just want to make sure that the setting is fun and clean we want to record in a nice clean track so that we can do any editing and post that we want to do or if you're using a vocal processor or an instrument processor like we are you're sending effects in so you want to make sure that the clean receiving track is nice and clean. Then you go track settings recording and you want to make sure that multi-take recording is on and we're gonna get out of there and we're gonna hit the fader buttons and I'll go back to this screen. Here you're gonna go to the channel and select that and for channel one which is myself for the perform VG that I'm using because it sends a stereo out I'm gonna just select input one and two. So there we go first track is set up and you can hit that icon and rename that we're gonna call it Ellie. Ellie, Vox and Guitar and hit return to save it. Now adding a second track again audio recorder and I'm gonna hit that track icon just to make sure that we are in the fun clean setting. We'll just double check it should automatically make all of them multi-take recording on because we're using a multi-track interface and hit the faders. Now we're in our track two is highlighted it's not highlighted you just need to hit that little icon it'll highlight the track. Select channel now this is going to be Tom in his he's an input four which is if you're looking stereo it's one two three four five six input four is actually input seven and eight and we're gonna go ahead and name that to Tom and hit return to save. Okay last track on the blender we are in input five which is one two three four five it's gonna be input nine and ten for stereo for our perform VE. Go ahead rename that it's gonna call it VE and save. There we go so we've got all of our tracks set up for multi-track recording we seem to make sure that they're all activated by selecting the red record buttons there. One other thing we want to do is go over to this branch into settings I'm gonna go to advanced and want to make sure multi-tracking is on so that's great and then 24 audio resolution we want to have that on as well because the blender is a really high quality of recording so that's fantastic we'll just do that and of course you've got all of your metronome settings and everything in here as well so you can go ahead and and have that as as you like so now we're ready to go so talking about monitoring because we can't have our phone plug or our headphones plugged in here we can hear it through the blender so if you want the metronome on and you can so you can hear it'll go back through the lightning camera connection kit to the blender you'll be able to hear the metronome throughout the song however if you want to check your levels you need to do it using these faders here so if you're testing vocals hey hey hey you can see it coming in track one here so it's peaking a bit there so what I want to do is on my my vocal processor not the blender I want to select my output volume and turn that down a bit I'm gonna sing as loud as I think I'm probably gonna sing so now it's about halfway through that's a pretty good point and then we'll go ahead and do that for Tom and for the VE as well and that's visually how we're gonna check our input levels just to make sure that we're not peaking great so we're all set up and we are ready to record all right so we've got everything ready to go we're gonna do this let's make some music alright my mic is all here we go yeah big intro now we did it


Income tax 2022-2023. Income line 1 including W-2 wages and tip income. Let's do some wealth preservation with some tax preparation. Most of this information comes from the Form 1040 Instructions Tax Year 2022 line instructions you can find at the IRS website irs.gov irs.gov. When looking at the income tax formula we're focused on line 1 that being income. Remembering that this single line might be comprised of many different types of income and may be coming from different forms and schedules feeding into this income line item. We're going to be focused here on some of the major forms of income or types of income including the good old support accounting instruction by clicking the link below giving you a free month membership to all of the content on our website broken out by category further broken out by course each course then organized in a logical reasonable fashion making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files and more like QuickBooks backup files when applicable so once again click the link below for a free month membership to our website and all the content on it. W-2 employment income reported with the form W-2 when looking at the form 1040 this is the first page of the form 1040 where much of the income lines are represented on that first page even as possibly they might be being pulled from other schedules as well this is a schedule one which has additional income and adjustments to it we could have of course many other schedules that might eventually feed into the first page of the form 1040 the income line such as the schedule D, schedule C, schedule E and so on which will dive into in more depth in future presentations. For the most common type of income the first thing that comes to most people's mind is employment income if we're working as an employee our employer is responsible for not only telling the IRS how much we have earned but also doing the actual withholdings from us reporting those withholdings as well as our income with the use of the W-2 form not only to us but also to the IRS so this is a W-2 form 2022 and you've got your boxes up top box one two three four five six seven eight on on down to like 12 a or 20 for example let's just go through these boxes fairly quickly here to get an idea of what the W-2 looks like the box one wages tips other compensation is going to be the wages that are subject to federal income tax now a lot of times when we look at the W-2 we might think about that first box as basically our overall compensation or income line in other words if someone was to ask you how much you have earned in the year you might first think to look at that box one but that box one might be different than box three and five which are also other forms of basically income lines meaning box two is the actual federal tax that's going to be withheld that the employer actually took out of your paycheck and that then is going to be reflected on the tax return on the second page as withholdings box three is another income line it might be the same number as in box one but it might be a different number for example if if you had some some items that were subject to not being included as taxable income in box one but might be subject to taxable income you do keep financial records don't you invoices revenue reports taxable in i'm sorry social security tax so that's one reason you might have a difference also the social security wages might go and hit the cap so if you have high income earners it's possible that the social security got capped and so the wages box might be higher than the social security box and then the medicare and then box four is the social security that is paid now remember that when you're filling out your income taxes the main thing we're thinking about are these first two boxes the wages subject to federal income tax and the federal income tax withheld these will actually be reflected all the time on the forms 1040 whereas box three and four are payroll taxes which if they've been withheld properly and we don't have any running any cap in uh problems will not be reported on the form w2 because they've already been dealt with and this is just showing that information here although there are some cases where you might have something related to the social security tax for example if you had multiple w2s which resulted in someone paying more than their cap in social security you would have to adjust for that and then you have the medicare which is also a payroll tax off the payroll you so the medicare doesn't have a cap on it like social security so the medicare is probably the most accurate box to actually look at when you're thinking about someone's actual compensation because box one might have been decreased by something like a 401k plan whereas box five typically will not be so you when you want to think about someone's overall compensation it might be more accurate to look at box five and then you've got the medicare tax that was withheld again something that usually you don't have to deal with too much when you're doing the federal income tax form 1040 because it's already been taken care of with the payroll taxes but we have it for that informational kind of purposes and then box 12 is another kind of important box where you might have a item here which is going to give you more information about what's actually being included and you might have something like a retirement plan a 401k and box 12 that would also be reflected as a reduction in taxable income in box one we also have the retirement box right here that would be checked off if that was the case so if this was checked off you would expect possibly to see something in box 12 and then on the bottom you've got the state taxes which is similar to box you know one and two up top but on the state side if you have someone that is subject to state taxes so just a quick look this is a mok w2 that was just generated i generated in excel for example and you might imagine a situation where say box one three and five are the same that's because those are our wages and there's no we didn't hit the social security cap and there's no basically a reduction in the wages for federal income tax from like a 401k therefore three these three numbers are the same and then the federal income taxes here and the social security and the medicare are are here you can also imagine a situation where for example box one is higher than box three now this is like an old cap actually this isn't actually the social security cap but this is just to give you an idea that this could you might see something like this because the social security is going to hit a cap which goes up uh each year and so if you're talking about high income earners then you might have a lower box three than box one and five and then you might see a situation like this where box one is lower than box five for example because someone has a retirement plan which is quite common like a 401k which means that the income that they got of 150 000 a 10 000 of it is non-taxable income because they put it into a qualifying retirement plan instead of reporting that on the form 1040 like you would in like an ira situation it's just reduced on the w2 so it's useful to know what is going on if you're just doing data input into the tax return you'll be able to just enter this into the tax return but you want to be able to understand the interplay between box box one box 12 and then to be able to say yeah you actually earned compensation closer to 150 000 right because the medicare wages isn't hitting a cap as social security is although that might be an older cap here but the idea is there's a cap on that the medicare doesn't have that cap and it's not being reduced by something that's reducing box one which is oftentimes like a retirement type of plan that's good information to be able to talk to somebody about and also to be able to understand the relationship between retirement plans like a 401k plan and say like someone taking an ira deduction for example okay let's just take a look at the general rules for for line one a on the form 1040 total amount from forms w2 will be in that box so we're going to be having possibly multiple w2s if someone worked at multiple jobs and or if you had a married filing joint situation you could have multiple w2s that are comprising the amount that's going to be on the first page of the form 1040 box one enter the total amount from forms w2 box one if a joint return also includes your spouse's income from forms w2 box one caution one if you earned wages while you were on an inmate in a penal institution you will now report these amounts on schedule one line eight you so that would be obviously somewhat of an unusual situation but possibly one to keep in mind do not report those wages on line one a see the instructions for schedule one line eight you if you're in that situation caution number two if you received a pension or annuity from a non-qualified deferred compensation plan or a non-government section 457 b plan and it was reported in box one of form w2 do not include this amount on form 1040 of line one a this amount is reported on schedule one line 18 so somewhat unusual situations those two line one b household in blue employee wages not reported on forms w2 so if you have a household if you got wages as like a household employee or are doing taxes in that situation it's possible that there's no w2 information because of of the rules and regulations due to that type of of work and therefore you'd be putting it in in line one b instead of where you put one the first line with the w2 wages so into the total of your wages received as a household employee that was not reported on forms w2 and employer isn't required to provide a form w2 to you if they paid you wages of less than $2,400 in 2022 so that's one of those situations remember the general rule the irs is always trying to force the payer to issue some kind of report such as a w2 or 1099 but in some cases they can't they don't do that or they're not forcing in that case because in this case you're not talking about a business situation you're talking about more of a personal like type of situation and therefore and the income is fairly low under a certain threshold and therefore even though you don't get a w2 you should still need to report the income for information on employment taxes for household employees you could see tax topic 756 tax line line one c tip income not reported on line one a so enter the total of your tip income that was not reported on form 1040 line one a now tips are a mess so if you worked in a place where you where you are receiving tips note that it used to be a situation where you could basically there was a business model that worked quite well for certain types of restaurants and whatnot where basically the someone would be earning just simply tips and the employer would just basically be making money on say the food earnings the profit there and the drinks and possibly the servers would be earning say tips for example but the irs doesn't like that situation because then the person that's receiving the tips is getting paid directly from a customer that that doesn't need to issue them a w2 or a 1099 so you can see what the irs would like to do to force the tips to be reported as income is try to get the employer involved in the reporting be responsible for the reporting of the tips so now you've got different kind of scenarios where the employer might have to involve themselves in the tip process and if they do then the question is are the tips being reported on the form w2 if they're being reported on the form w2 then they're being reported you're paying taxes on them if they're not then you still have income from tip income which the iris you know wants a piece of and so that's the idea so this should include any tip income you didn't report on your employer to your employer and any allocated tips showing in box eight on your form w2 unless you can prove that your unreported tips are less than the amount in box eight so again it's on box eight of the w2 or unreported tips because you have income so if they're on the w2 obviously if they're part of your income in box one they're going to be included in income if they're in box eight then you have the tip income and usually when you enter this into the software it'll help you to determine the line to be put on into the tax software if you don't have any reported tips but you did earn tips then you should be still under the general rules of the code reporting income that has been earned even if you didn't receive documentation on it allocated tips aren't included as income in box one so again there's different rules in terms of how the employer is going to structure the whole tip or the whole business model system set up if they're now having to be involved in the reporting of tips in some way shape or form so if they're reporting tips then as tips then it won't be basically in box one possibly so again you might want it wherever you're working if it's a restaurant or whatever you want to get an idea of the whole tip structure and how the taxes are kind of involved in the tips and it's a good idea to understand how the taxes are probably distorting the business model that is being used with when tips are involved so c publication 531 for more details also include the value of any non-cash tips you received such as tickets passes or other items of value so notice that the whole point of a tip often time is that you're you're giving someone someone value directly for work that's been done over and above possibly uh and and and again that's hard for the iris to basically to to basically track and tax you know but in cotton theory you should so even if the tip was in the form of something else like they gave you tickets to a concert oh like a real concert concert or something like that then you should be reporting that as income right so although you don't report these non-cash tips to your employer you must report them on line c caution you may owe social security and medicare or railroad retirement uh r rta tax on unreported tips see the instructions for set schedule two line five line one d medicaid waiver payments not reported on forms w2 box one so enter your taxable medicaid waiver payments that were not reported on forms w2 also enter the total of your taxable and non-taxable medicaid waiver payments that were not reported on forms w2 or not reported in box one of form w2 if you choose to include non-taxable payments and earn income for purposes of claiming a credit or other tax benefit so note that generally obviously income is bad for taxes so if you can not include something as income that is usually beneficial however there are situations such as for the earned income tax credit when reporting the income may have a tax benefit because something like the earned income tax credit for example actually goes up uh as earned income goes up to a certain point and then basically it goes back down so you end up with these weird situations where the iris might have something that's trying to help people out by not including something in earned income which is usually a good thing for taxes but actually works to be detrimental to somebody because if they were able to include it in earned income their tax benefit would actually go up due to refundable credits sets as the earned income tax credit which is kind of an unusual type of situation but can come up if you and your spouse and his spouse both receive non-taxable medicaid waiver payments during the year you and your spouse can make different choices about including payments and earned income see the instructions for schedule one lines 8 s if you want to look into more detail on that you've got lined one e taxable dependent care benefits from form 2441 line 26 enter the total of your taxable dependent care benefits from form 2441 line 26 dependent care benefits should be shown in box 10 of your form w2 so if you see that in box 10 usually if you're using software to help you to kind of do the data input it'll help you to show the boxes that'll help you to run scenarios and and help you to populate this information on the tax return so software is helpful to kind of better think through what is happening and so what we might run some scenarios on this in a future presentation but first complete form 2441 to see if you can exclude part or all of these benefits line 1f employer provided adoption benefits from form 8 8 39 line 29 so there's no more of a somewhat unusual type of situation with the employer provided adoption benefit so enter the total of your employer provided adoption benefits from form 8 8 9 3 line 29 employer provided adoption benefits should be shown in box 12 so that's that all-purpose box box 12 which then will have usually a letter next to it which will give you an idea of what is being done there you can see more information about the letter on the instructions to the form w2 so it usually has the code section t for this item so but see the instructions for form 8 8 39 to find out if you can exclude part or all of the benefits you may also be able to exclude amounts if you adopted a child with special needs and the adoption became final in 2022 then you've got line 1g wages from form 8 9 1 9 line 6 enter the total of your wages from form 8 9 1 9 line 6 you've got line 1h other earned income so the following types of income must be included in the total on line 1h you've got strike or lockout benefits other than bonafide gifts excess elective deferrals the amount deferred should be shown in box 12 of your form w2 and the quote retirement plan in quote box in box 13 should be checked if the total amount you or your spouse to filing jointly deferred for 2022 under all plans was more than 20 500 excluding catch up contributions as explained later include the excess line on line 1h so remember box 12 is that catch all kind of box and you might have some retirement plan like a 401k for example that are included in there now usually as we saw if there's something included for a retirement plan then it might have been removed from the wages in box one so that means it's not going to be taxed because you lowered the box one wages by the amount that was put into the retirement plan however if you combine the w2s together and it turns out that you actually over you put more into the retirement plans than you're allowed to reduce your taxes by then you might have an you might have to adjust that you might have kind of like an income situation again software is quite helpful to to to catch some of those types of situations and obviously if the software does catch the situation you put a couple w2s in and the software says hey look you put too much you deducted too much for the 401k plan more than you're allowed to then oftentimes in those situations you could back in and try to figure what happened why did it happen why is the software saying that so you can explain it to someone else and double check to see if it is doing what indeed it should so this limit is a 14 000 if you have a simple plans now these are the different types of retirement plans so we'll talk more about retirement plans later but the general idea is that if you can put money into a 401k plan then you would like to be able to do that that's one of the biggest benefits that an employer can give you but you can only take advantage of that if you have cash flow to put money into the retirement plan for small businesses instead of having like a 401k plan they might have a simple plan which is a little bit a lot cheaper to manage than a standard 401k plan but there's different limits to it or you can have b 23 500 for section 403 plans if you qualify for the 15-year rule in publication 571 a 403 b plan is often one that's similar to a 401k plan but for a not-profit or government entity oftentimes so you have that larger limit although designated Roth contributions are subject to this limit don't include the excess are attributable to such contributions online one H in other words you don't have the same kind of problem with a Roth IRA because in a Roth IRA you didn't get to reduce the amount in box one from the amount you put into a Roth IRA so you still have limits on how much you could put into a Roth IRA but but you don't have this problem where if you combine multiple w two forms your actual taxable income in the combined box ones are too low because those boxes are not being reduced by the amount that's being put into the Roth IRA because they work differently so they are already included as income in box one okay so a higher limit may qualify to participants in section 457 b deferral compensation plans for the three years before retirement age contact your plan administration for more information if you were age 50 or older at the end of 2022 your employer may have allowed an additional deferral a catch up contribution as they're known of up to six thousand five hundred dollars three thousand for section 401k 11 and simple plans so this additional deferral amount isn't subject to the overall limit on elective deferrals tip so if you received scholarship or fellowship grants that were not reported to you on form w two you will now report these amounts on schedule one line eight r see the instructions for schedule one line eight r if that's applicable and caution you can't deduct the amount deferred it isn't included as income in box one of your form w two disability pensions showing on form 1099 r uh r if you haven't reached the minimum retirement age set by your employer but see instruction premiums for for the retired public safety office officers and the instructions for lines five a and five b disability pensions received after you reach minimum retirement age and other payments shown on form 1099 r other than payments from an ira are reported on lines five a and five b payments from an ira are reported on lines for a and for b so these the 1099 r is another you know common form that you might receive more often for people that are uh older individuals so oftentimes we can kind of we can kind of distinguish the types of forms that we would expect to see depending on the age of the taxpayer if they're in their working years their primary sources of income will probably be from w two income or business income like a schedule c or something like that if they're in retirement years we're likely of course to see more say 1099 r type of distributions which are going to be distributions from from retirement plans like a 401k plans and and and those kind of plans which could be subject to uh income tax because you got a tax benefit when they put the money into say a retirement plan for example but in this case we're looking at disability pensions showing on form 1099 r if you haven't reached the minimum retirement age set by your employer so so we'll talk more about the 1099 r's uh in a future presentation as well corrective distributions from a retirement plan showing on form 1099 r of excess elected deferrals and excess contributions plus earnings but don't include distributions from an ira online one h instead report distributions from an ira on lines for a and for b so we got line one i non-taxable combat pay election so if you elect to include your non-taxable combat pay in your earned income when figure in e ic enter the amount online one ic instructions so here we have another kind of situation if someone is in combat pay then the government would try to give a benefit by saying well possibly we don't have to include that as income for taxable income purposes which is generally good because then you'd be lowering the net the taxable income lowering tax but it could be bad in the event that you're trying to calculate something like the earned income credit in which case the iris might say we're going to allow you to include it if it would be a benefit for you to include it in income due to something like the calculation of the earned income credits that's another kind of one of those weird situations