For kids and grown-ups alike.
Buckwheat Flour Adds Nutrients and Flavor to Baked Goods: Check out all of Charlotte Bradley's Healthy Lifestyles columns. As allergies to wheat become more prevalent, many people find themselves
Starting to wean? Make sure carrot puree is on the menu for your baby. Carrots are soft when cooked and puree to a smooth consistency. … Continued
It's challenging to see our children fail. And often confusing to know how to respond. Help kids deal with the difficult emotions surrounding failure while still encouraging them to keep trying.
One of the challenges of being a stay at home mom is finding activities for your little one to keep them entertained throughout the day. These are a few of our current favorite activities: Silverware Sorting: Try this simple sorting activity with your toddler. I guarantee your little one will enjoy helping you with this chore. The next time you empty the dishwasher, let your toddler put away the spoons, forks, and any knives that are not sharp. You can put the divider on their highchair tray or even the floor and give them a container with the silverware in it. Put a spoon in with the other spoons, and a fork in with the other forks, then let your toddler do the rest of the work. Even if their sorting is not perfect, it is still a great motor skill activity. Muffin Pan Fun: This is a fun activity that you can do with supplies you probably already have around the house. Give your toddler several golf or plastic balls and an empty muffin pan. Help your toddler put each ball in a compartment. Your little one may want to dump them all out, gather them up, and repeat the activity. You can turn this into a good learning activity by counting the balls as you put them in, and even counting the full and empty compartments. If you have colored plastic balls, you can name the colors or sort balls by color. This can also be a great distraction activity when you are trying to prepare dinner or clean up! Sink and Float: The concept of "sink" and "float" can be easily taught through play. You can either play this game with a bowl of water, or at bath time. Put a rubber ducky or ball in the bathtub. Tell your little one, "It stayed on top of the water. It floats!" Then put a toy car in the bathtub. Tell your little one, "It sunk to the bottom of the water. It sinks!" Continue the activity with other items you find around the house that sink or float. You can even play a guessing game before placing the item in the water. "Do you think the wooden block will sink or float?" And, of course: Read: Reading is one of the best activities you can do with your child at any age! A few of Emma's current favorites are: Peedie by Olivier Dunrea Where Is Baby's Belly Button? by Karen Katz The Wheels on the Bus by Paul O. Zelinsky My 3 good things for today are: This is maybe a little too personal, but I got to shave both of my legs today - unfortunately not an everyday occurrence with a little one to keep up with! I added another freezer meal to my stash for when the new baby arrives! Emma counted 1 to 10 today (almost)! She skipped 4 and needed help remembering 10, but I was pretty proud.
O filme Frozen em pouco tempo virou o queridinho de muitas pessoas. E se engana quem acha que foi só das crianças, pois essa animação faz enorme sucesso entre todas as faixas etárias. E quando se trata de festa de aniversário, os temas mais pedidos têm tudo a ver com os personagens e filmes que as crianças mais […]
Find the best frozen party favor ideas for kids. There are so many cool frozen party favor ideas from goodie bags to candy, these frozen party favor ideas are sure to be a hit with all the children. Easy, fun ideas for treats that any boy or girl would love to take home. Affiliate links
Quick and easy rainbow peppers + feta quiche is a kid friendly breakfast that can be re-heated in seconds for a healthy meal on-the-go!!
Baby and toddler food blog with recipes suitable for the whole family. Baby led weaning BLW babyfood and finger foods included.
Read Samantha and Andre by Our Chosen Child on Issuu and browse thousands of other publications on our platform. Start here!
Free printable screen time rules lists, reward charts and technology tickets. All the printables that you need to help manage and control your childrens use of screens such as computers, TV, mobile phones, tablets and games consoles.
Under the sea is a magical and colorful place to explore! Here are some favorite under the sea activities for kids including art projects, games and snacks.
Read Patty and Corey by Our Chosen Child on Issuu and browse thousands of other publications on our platform. Start here!
This is a copy of our adoption profile booklet that we prepared for our case worker & adoption attorney. Most information is listed elsewhere on this blog, but we thought we'd add it here so you could view it all together in one location. {Click each page to enlarge, then use back button to return to main page} Thanks for checking out our adoption profile, please let us know if you have any questions or would like to get to know us better!
Choosing a pediatrician can be a bit time consuming. Here are some tips on questions to ask and what to watch for when choosing a doctor for your child.
Read Colleen and John by Our Chosen Child on Issuu and browse thousands of other publications on our platform. Start here!
This quick microwave recipe for zucchini puree makes the ideal baby food for introducing solids into your little one's diet.
Spending one on one time with your children is so important, especially if you have a large family. These one on one time with kids ideas are simple, inexpensive, and FUN! You can start investing quality time in your children today. Which idea will you steal first?
These easy protein shakes for picky eaters are perfect for kids who need a little helping hand to get that all important protein into their bodies!
If your baby is backed up, you may need to examine their diet. We rounded up foods that trigger digestive issues in babies, as well as ones that relieve constipation quickly and effectively.
A Frozen Inspired Birthday Party - full of creative DIY ideas, decorations, printables, food, drinks, favors and games ideas for a winter celebration!
“Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.” Gregory v. Helvering, 69 F.2d 809, 810 (2d Cir. 1934). Ahhhhh, winter is finally starting to release its icy grip, baseball players are reporting for duty, and it is that time of year when you take deep breath and . . . do your taxes. The good news is that as an adoptive parent, this should be a good tax year for you! DISCLAIMER: There are attorneys who work in the courtroom and attorneys who do not but are good at helping you stay out of the courtroom and/or saving you money. I do more of the former than the latter, and I am neither a tax attorney nor a CPA. So please, please, realize that specific tax questions about how the adoption tax credit may impact your tax situation should be addressed to a qualified tax advisor. Like all my blog posts, this is for educational purposes, not legal advice. What is the Adoption Tax Credit? The Adoption Tax Credit is a section of the Internal Revenue Code that allows most American adoptive parents to take a tax credit on their federal income tax return for“qualified adoption expenses” paid to adopt an “eligible child” and an exclusion for employer-provided adoption assistance. Why does the Adoption Tax Credit exist? The adoption tax credit has been around since 1997. Its purpose is to encourage adoption and to help offset costs to low- and middle-income families. According to Department of Health and Human Services, a third of all adopted children live with families whose annual household income is at or below 200% of the poverty level. Despite the misconception that usually wealthy families adopt, nearly 46% of families adopting from foster case are at or below 200% of the federal poverty level. Lawmakers claim the promotion of adoption as “one of the most important things” to strengthen American families. Here is a link to more detailed information about the Adoption Tax Credit: http://www.irs.gov/taxtopics/tc607.html I thought the Adoption Tax Credit died in 2012? The adoption expense tax credit was set to expire at the end of 2012. It was a close call, but rumors of its death were greatly exaggerated. Thanks to the advocacy of, among others, the American Academy of Adoption Attorneys (AAAA), the credit is now “permanent,” meaning it will extend automatically from year to year without Congress needing to renew it every few years. Congress now would have to pass a new provision in the law for the Adoption Tax Credit to cease to be available to adoptive families. This was part of the fiscal cliff legislation, passed by Congress and signed into law on January 2, 2013. (American Taxpayer Relief Act of 2012 [Pub. L. No. 112-240]) All of the ground rules remain the same as they were for the 2012 tax year except that the amount of the maximum credit increased, as did the numbers that define the lower and upper limits of income eligibility. All three of these numbers are adjusted each year in accordance with the cost of living. The maximum credit for 2013 was $12,970 (up from the 2012 number of $12,650). How much is the adoption tax credit now? For taxable years beginning in 2014, the credit allowed for an adoption of a child with special needs is $13,190; the maximum credit allowed for other adoptions is the amount of qualified adoption expenses up to $13,190. Therefore, if you are adopting through foster care, you should not have to pay in any taxes unless your tax liability exceeds $13,190, even though you may have paid nothing for the adoption because of your subsidy. If you adopted privately and have qualified adoption expenses, then you should not have to pay in if your adoption expenses exceed your tax liability for that year. Keep in mind, however, this is per adoption attempt for an eligible child. This can get a little more confusing if your adoption spans calendar years. (See the “carrying forward” question below). What is a “Qualified Adoption Expense”? Qualified adoption expenses for both the credit and the exclusion include reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses (including amounts spent for meals and lodging while away from home) and other expenses that are directly related to and for the principal purpose of the legal adoption of an “eligible child.” What is an “Eligible Child”? An eligible child must be under 18 years old, or be physically or mentally incapable of caring for himself or herself. Can I claim the Adoption Tax Credit for any adoption? No. It is not available for stepparent adoptions nor most adult adoptions. May I carry the credit forward in order to use it all up? Yes, but the dollar limit for a particular year must be reduced by the amount of qualified adoption expenses used in the previous years for the same adoption effort. This is best explained by an example: Jonathan and Martha Kent spent $3,000.00 in 2013 for a homestudy, criminal background checks and attorney fees to adopt their son, Clark, and claim the $3,000 as a credit on their 2013 return. The Kents spend another $13,000 on Clark’s adoption in 2014, when it becomes final. The maximum credit the Clarks can claim on their 2014 return will be $10,190 ($13,190 dollar limit, less $3,000 of qualified adoption expenses claimed in 2013). So if my Adoption was not a stepparent or adult adoption, I can claim the credit? Probably, unless your modified adjusted gross income exceeds $234,580, in which case the tax credit phases out completely. The credit starts phasing out around $194,580. We spent money this year on a failed adoption. Can I claim the credit? Probably yes. There are reasons, however, why you might not want to (see below). Talk to your attorney or tax professional. How do I claim the adoption tax credit? The adoption credit is calculated on Form 8839 Qualified Adoption Expenses (PDF). That form, a publication explaining how to complete Form 8839, and additional information on the adoption tax credit can be found on the IRS website at www.irs.gov Is the tax credit “refundable”? Not anymore. This was one of the concessions make to preserved the Adoption tax credit. For tax years 1997 through 2009, the credit was non-refundable. It was refundable (meaning taxpayers could receive payments over and above their tax liability) for two years, 2010 and 2011, but it is not a part of the current law. For the 2012 tax year, the credit reverted to being non-refundable, with a maximum amount (dollar limitation) of $12,650 per child. Am I asking for an audit? Well . . . unfortunately that is a legitimate concern, though I believe less so starting in 2013 and moving forward. Here is why I think that, but remember, I do not work for the IRS nor am I a tax attorney, so take this for what it is worth: In 2010 and 2011, when the credits were refundable, this led to a drastic increase in refunds and more families eligible for much larger returns than in previous years. This did not go unnoticed by the IRS. In 2011 approximately 68% of returns that claimed the credit were audited and 90% were flagged for further review in 2012. By contrast, usually only 1% of all returns are audited. So, yeah, there seemed to be a pretty strong cause/effect relationship. This also did not escape the radar of the American Academy of Adoption Attorneys, who asked for a review that resulted in some problematic findings for the IRS. Relatively speaking, very few of the increased audits resulted in additional tax liability. The IRS came under heavy scrutiny for this practice, and paid over two million dollars in interest for holding up legitimate refunds due to the delay of the additional audits. Therefore, going forward, I am cautiously optimistic that claiming the adoption tax credit will not be the “red flag” it has in the past. The credit is once again non-refundable, and therefore the 2010 and 2011 refunds will hopefully be considered a two year anomaly. What records do I need to keep, and what records do I need to file? To answer the last question first, there is no longer a requirement to attach the adoption documentation to your tax returns (another reason why I think the IRS may not scrutinize these returns as much). However, documentation must be kept as part of a taxpayer’s records. If in doubt, if you are going to claim it, you need to have a paper record of it. Also, keep in mind that most state courts have very confidential and sealed adoption files, and it is not always easy to get copies of needed court documents that will be required at tax time after the fact. A little advance preparation will make the tax season an easier one for you, your tax preparer and for the IRS and will likely speed up your refund. Every Spring my office receives a frustrating flood of phone calls from February through April requesting copies of court documents, invoices, etc. These are things your attorney should be sending you all along. Keep careful track of them. However . . . Can I claim a flat credit (without the need to show actual expenses) for the adoption of a special needs child? Yes. Happy number crunching! Joe Hensley is an attorney with offices in Joplin and Carthage, Missouri. His practice includes civil trials and litigation, with an emphasis on adoptions. He is the former Chief Legal Counsel for the Jasper County Juvenile Office and is a member of the American Academy of Adoption Attorneys.
Everyday recipes, backyard homesteading, canning & preserving our own food, and living a simpler, more self-sufficient life in the city!
