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Tax Software 2012

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Tax Software 2012

Tax software 2012 4. Tax software 2012   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Tax software 2012 Adjusted gross income. Tax software 2012 Distributions received by spouse. Tax software 2012 Testing period. Tax software 2012 What's New Modified AGI limit for retirement savings contributions credit increased. Tax software 2012  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Tax software 2012 Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Tax software 2012 You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Tax software 2012 This credit could reduce the federal income tax you pay dollar for dollar. Tax software 2012    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Tax software 2012 You were born before January 2, 1996. Tax software 2012 You are not a full-time student (explained next). Tax software 2012 No one else, such as your parent(s), claims an exemption for you on their tax return. Tax software 2012 Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Tax software 2012 Full-time student. Tax software 2012   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Tax software 2012 You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Tax software 2012 Adjusted gross income. Tax software 2012   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Tax software 2012 However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Tax software 2012 Eligible contributions. Tax software 2012   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Tax software 2012 They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Tax software 2012 For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Tax software 2012 Reducing eligible contributions. Tax software 2012   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Tax software 2012 Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Tax software 2012   Do not reduce your eligible contributions by any of the following. Tax software 2012 The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Tax software 2012 Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Tax software 2012 Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Tax software 2012 Loans from a qualified employer plan treated as a distribution. Tax software 2012 Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Tax software 2012 Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Tax software 2012 Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Tax software 2012 Distributions from a military retirement plan. Tax software 2012 Distributions from an inherited IRA by a nonspousal beneficiary. Tax software 2012 Distributions received by spouse. Tax software 2012   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Tax software 2012 Testing period. Tax software 2012   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Tax software 2012 Example. Tax software 2012 You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Tax software 2012 You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Tax software 2012 Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Tax software 2012 You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Tax software 2012 You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Tax software 2012 Maximum eligible contributions. Tax software 2012   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Tax software 2012 Effect on other credits. Tax software 2012   The amount of this credit will not change the amount of your refundable tax credits. Tax software 2012 A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Tax software 2012 Maximum credit. Tax software 2012   This is a nonrefundable credit. Tax software 2012 The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Tax software 2012 If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Tax software 2012 How to figure and report the credit. Tax software 2012   The amount of the credit you can get is based on the contributions you make and your credit rate. Tax software 2012 Your credit rate can be as low as 10% or as high as 50%. Tax software 2012 Your credit rate depends on your income and your filing status. Tax software 2012 See Form 8880 to determine your credit rate. Tax software 2012   The maximum contribution taken into account is $2,000 per person. Tax software 2012 On a joint return, up to $2,000 is taken into account for each spouse. Tax software 2012   Figure the credit on Form 8880. Tax software 2012 Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Tax software 2012 Prev  Up  Next   Home   More Online Publications
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The Tax Software 2012

Tax software 2012 2. Tax software 2012   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. Tax software 2012 The pay may be in cash, property, or services. Tax software 2012 It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. Tax software 2012 For information about deducting employment taxes, see chapter 5. Tax software 2012 You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. Tax software 2012 Empowerment zone employment credit (Form 8844). Tax software 2012 Indian employment credit (Form 8845). Tax software 2012 Work opportunity credit (Form 5884). Tax software 2012 Credit for employer differential wage payments (Form 8932). Tax software 2012 Reduce your deduction for employee wages by the amount of employment credits you claim. Tax software 2012 For more information about these credits, see the form on which the credit is claimed. Tax software 2012 Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. Tax software 2012 Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. Tax software 2012 These and other requirements that apply to all business expenses are explained in chapter 1. Tax software 2012 In addition, the pay must meet both of the following tests. Tax software 2012 Test 1. Tax software 2012 It must be reasonable. Tax software 2012 Test 2. Tax software 2012 It must be for services performed. Tax software 2012 The form or method of figuring the pay does not affect its deductibility. Tax software 2012 For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. Tax software 2012 Test 1—Reasonableness You must be able to prove that the pay is reasonable. Tax software 2012 Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. Tax software 2012 If the pay is excessive, the excess pay is disallowed as a deduction. Tax software 2012 Factors to consider. Tax software 2012   Determine the reasonableness of pay by the facts and circumstances. Tax software 2012 Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. Tax software 2012   To determine if pay is reasonable, also consider the following items and any other pertinent facts. Tax software 2012 The duties performed by the employee. Tax software 2012 The volume of business handled. Tax software 2012 The character and amount of responsibility. Tax software 2012 The complexities of your business. Tax software 2012 The amount of time required. Tax software 2012 The cost of living in the locality. Tax software 2012 The ability and achievements of the individual employee performing the service. Tax software 2012 The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. Tax software 2012 Your policy regarding pay for all your employees. Tax software 2012 The history of pay for each employee. Tax software 2012 Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. Tax software 2012 Employee-shareholder salaries. Tax software 2012   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. Tax software 2012 The excessive part of the salary would not be allowed as a salary deduction by the corporation. Tax software 2012 For more information on corporate distributions to shareholders, see Publication 542, Corporations. Tax software 2012 Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. Tax software 2012 For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. Tax software 2012 Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. Tax software 2012 If you give property to an employee as an employee achievement award, your deduction may be limited. Tax software 2012 Achievement awards. Tax software 2012   An achievement award is an item of tangible personal property that meets all the following requirements. Tax software 2012 It is given to an employee for length of service or safety achievement. Tax software 2012 It is awarded as part of a meaningful presentation. Tax software 2012 It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. Tax software 2012 Length-of-service award. Tax software 2012    An award will qualify as a length-of-service award only if either of the following applies. Tax software 2012 The employee receives the award after his or her first 5 years of employment. Tax software 2012 The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. Tax software 2012 Safety achievement award. Tax software 2012    An award for safety achievement will qualify as an achievement award unless one of the following applies. Tax software 2012 It is given to a manager, administrator, clerical employee, or other professional employee. Tax software 2012 During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). Tax software 2012 Deduction limit. Tax software 2012   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. Tax software 2012 $400 for awards that are not qualified plan awards. Tax software 2012 $1,600 for all awards, whether or not qualified plan awards. Tax software 2012   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. Tax software 2012   A highly compensated employee is an employee who meets either of the following tests. Tax software 2012 The employee was a 5% owner at any time during the year or the preceding year. Tax software 2012 The employee received more than $115,000 in pay for the preceding year. Tax software 2012 You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. Tax software 2012   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. Tax software 2012 To figure this average cost, ignore awards of nominal value. Tax software 2012 Deduct achievement awards as a nonwage business expense on your return or business schedule. Tax software 2012 You may not owe employment taxes on the value of some achievement awards you provide to an employee. Tax software 2012 See Publication 15-B. Tax software 2012 Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. Tax software 2012 However, the total bonuses, salaries, and other pay must be reasonable for the services performed. Tax software 2012 If the bonus is paid in property, see Property , later. Tax software 2012 Gifts of nominal value. Tax software 2012    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. Tax software 2012 Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. Tax software 2012 For more information on this deduction limit, see Meals and lodging , later. Tax software 2012 Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. Tax software 2012 Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. Tax software 2012 For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. Tax software 2012 Fringe Benefits A fringe benefit is a form of pay for the performance of services. Tax software 2012 You can generally deduct the cost of fringe benefits. Tax software 2012 You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. Tax software 2012 You also may not owe employment taxes on the value of the fringe benefits. Tax software 2012 See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. Tax software 2012 Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. Tax software 2012 Certain fringe benefits are discussed next. Tax software 2012 See Publication 15-B for more details on these and other fringe benefits. Tax software 2012 Meals and lodging. Tax software 2012   You can usually deduct the cost of furnishing meals and lodging to your employees. Tax software 2012 Deduct the cost in whatever category the expense falls. Tax software 2012 For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. Tax software 2012 If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. Tax software 2012 Deduction limit on meals. Tax software 2012   You can generally deduct only 50% of the cost of furnishing meals to your employees. Tax software 2012 However, you can deduct the full cost of the following meals. Tax software 2012 Meals whose value you include in an employee's wages. Tax software 2012 Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. Tax software 2012 This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. Tax software 2012 Meals you furnish to your employees at the work site when you operate a restaurant or catering service. Tax software 2012 Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. Tax software 2012 Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). Tax software 2012 This does not include meals you furnish on vessels primarily providing luxury water transportation. Tax software 2012 Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. Tax software 2012 This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. Tax software 2012 Employee benefit programs. Tax software 2012   Employee benefit programs include the following. Tax software 2012 Accident and health plans. Tax software 2012 Adoption assistance. Tax software 2012 Cafeteria plans. Tax software 2012 Dependent care assistance. Tax software 2012 Education assistance. Tax software 2012 Life insurance coverage. Tax software 2012 Welfare benefit funds. Tax software 2012   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. Tax software 2012 For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. Tax software 2012 ). Tax software 2012 Life insurance coverage. Tax software 2012   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. Tax software 2012 See Regulations section 1. Tax software 2012 264-1 for more information. Tax software 2012 Welfare benefit funds. Tax software 2012   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. Tax software 2012 Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. Tax software 2012   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. Tax software 2012 If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. Tax software 2012   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. Tax software 2012 The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. Tax software 2012 The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. Tax software 2012 These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. Tax software 2012   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. Tax software 2012 Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. Tax software 2012 However, if the employee performs no services, treat the amount you advanced as a loan. Tax software 2012 If the employee does not repay the loan, treat it as income to the employee. Tax software 2012 Below-market interest rate loans. Tax software 2012   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. Tax software 2012 See Below-Market Loans in chapter 4. Tax software 2012 Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. Tax software 2012 The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. Tax software 2012 You can claim the deduction only for the tax year in which your employee includes the property's value in income. Tax software 2012 Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. Tax software 2012 You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. Tax software 2012 Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. Tax software 2012 These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. Tax software 2012 Restricted property. Tax software 2012   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. Tax software 2012 However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. Tax software 2012    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. Tax software 2012 This means that the recipient is not likely to have to give up his or her rights in the property in the future. Tax software 2012 Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. Tax software 2012 However, your deduction may be limited. Tax software 2012 If you make the payment under an accountable plan, deduct it in the category of the expense paid. Tax software 2012 For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. Tax software 2012 If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. Tax software 2012 See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. Tax software 2012 Sick and Vacation Pay Sick pay. Tax software 2012   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. Tax software 2012 However, your deduction is limited to amounts not compensated by insurance or other means. Tax software 2012 Vacation pay. Tax software 2012   Vacation pay is an employee benefit. Tax software 2012 It includes amounts paid for unused vacation leave. Tax software 2012 You can deduct vacation pay only in the tax year in which the employee actually receives it. Tax software 2012 This rule applies regardless of whether you use the cash or accrual method of accounting. Tax software 2012 Prev  Up  Next   Home   More Online Publications