Adult dependents do not qualify for their own rebate either. Is there any minimum income amount to qualify for the rebate and claim dependents? If you file electronically, the tax preparation software will help you figure your 2021 Recovery Rebate Credit. Who determines if I qualify for the benefits? current
If either spouse is a member of the U.S. Armed Forces at any time during the 2020 taxable year, only one spouse needs to have a valid SSN for both spouses to claim the credit when they file a 2020 joint return. Dependents: Is a child born, adopted, or placed into my foster care in 2021 a qualifying dependent for the 2021 Recovery Rebate Credit? What Does Goated Mean In Anime; Ohio Air Test Scores 2021; Dynasty Hardware Vs Schlage; Mucho Burrito Guacamole; Advantages And Disadvantages Of Psychoanalytic Literary Criticism; 1964 D Penny No Fg; The tool works for both e-filed and paper amended returns. Social Security number: You received a Social Security number valid for employment before the due date of your 2020 return (including extensions). Both the pension age of men and women will rise to 68 as follows; People born after 5 April 1961 but before 6 April 1969 will have a State Pension age of 67. The Families First Coronavirus Response Act created tax credits on employer-side Social Security payroll taxes to offset paid family and sick leave related to the coronavirus. If you received a payment based on your 2018 or 2019 tax information, the law doesn't require you to pay back any excess payments based on the information reported on your 2020 tax returns. If your child was born . This includes workers like those who are self-employed, independent contractors, gig economy workers, and those who do not have sufficient work history to qualify for regular benefits. If the filer is given too much, the IRS will not penalize them. everyone born before 1967 qualifies for a rebate. (updated December 10, 2021), Publication 501, Dependents, Standard Deduction, and Filing Information, Q B10. By clicking Sign up, you agree to receive marketing emails from Insider Answer a few short questionsto get started. If you received the third stimulus payment last year, the IRS should also send you Letter 6475, which will help you determine if you qualify to claim the Recovery Rebate Credit. Yes. The credit amount on your tax return begins with the maximum that you are eligible for in 2020. (updated December 10, 2021), must have a valid Social Security number to claim the credit, Q B2. Tax professionals agree we will need additional guidance from the US Treasury as to which children qualify based upon their age (for example a child born in 2003 or earlier will be 17 or older in 2020 and therefore will not qualify for the $500 Recovery Rebate, but as of 2019 (or 2018) they might be under age 17). Social Security number (SSN) Spouses Filing Jointly: My spouse has an SSN and I have an ITIN. Back to top, There is no penalty for receiving a rebate based on a lower income on 2019 or 2018 tax returns. File your own taxes with confidence using TurboTax. Adults who have not filed tax returns for 2018 or 2019 (including individuals receiving Supplemental Security Income (SSI)) and did not receive Social Security benefits in 2019, may consider filing a 2019 income tax return ASAP. If you file separately, the spouse who has an SSN may qualify for the credit but the other spouse without a valid SSN will not qualify. Maybe. (updated December 10, 2021), Q B9. A valid SSN for the 2021 Recovery Rebate Credit is one that is issued by the Social Security Administration by the due date of your 2021 tax return (including an extension if you requested the extension by the due date). If a taxpayer receivedSupplemental Security Income (SSI)but not Social Security benefits and did not file for taxes in 2018 or 2019, the IRS will automatically send the rebate through the way taxpayers normally receive their SSI benefits, such as direct deposit, Direct Express debit card, or by paper check. Let's say John, who was born in 1955, is in good health and enjoys his job. Social Security Number Dependents: I dont have a valid SSN, but I have a dependent who does. Here are some details on the Recovery Rebate Tax Credit: Who qualifies for the 2020 Recovery Rebate Tax Credit? Payroll taxes aresocial insurance taxes that comprise 24.8percent of combined federal, state, and local government revenue, the second largest source of that combined tax revenue. Adults will receive $1,200 per qualifying individual ($2,400 for married filing jointly). Limitations and exclusions apply. Please seek advice from a qualified professional prior to making any financial decisions based on the information provided. If their income is lower in 2020 when they file taxes, any remaining credit that they are eligible for will also be refunded or deducted from their tax liability when they file taxes for 2020. Limited interest and dividend income reported on a 1099-INT or 1099-DIV, Credits, deductions and income reported on other forms or schedules (for example, income related to crypto investments), Our TurboTax Live Full Service Guarantee means your tax expert will find every dollar you deserve. For both individuals and corporations, taxable income differs fromand is less thangross income. You can claim the 2021 Recovery Rebate Credit for your qualifying dependent by filing a 2021 tax return. An individual who died in 2020 or in 2021 and did not receive the full amount of the first or second Economic Impact Payment may be eligible for the 2020 Recovery Rebate Credit if the individual met the eligibility requirements. Regular unemployment insurance is counted as income and taxed on individual tax returns, and these expansions of unemployment insurance are likewise counted as income and taxable. (updated December 10, 2021), Q B11. All features, services, support, prices, offers, terms and conditions are subject to change without notice. A11. Back to top, Yes, taxpayers will qualify for the rebate as long as their Adjusted Gross Income is below the rebate thresholds depending on their filing status. % Is there a way for me to get my check faster? Citizenship: The childs a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico. People born after 5 April 1961 but before 6 April 1969 will have a State Pension age of 67.
(updated December 10, 2021), Q B4. Terms and conditions, features, support, pricing, and service options subject to change without notice. When Will I Receive My Recovery Rebate? Freedom to attach personal devices Freedom to obtain service plan information from INFO 202 at University of Illinois, Urbana Champaign See the 2020 FAQs Recovery Rebate Credit Topic G: Correcting issues after the 2020 tax return is filed. However, for each dependent to qualify they must be claimed by the taxpayer on their tax return. Back to top. Back to top. Visit IRS.gov/filing for details about IRS Free File, Free File Fillable Forms, free VITA or TCE tax preparation sites in your community or finding a trusted tax professional. The federal government wants to push out these payments ASAP. The third Economic Impact Payment (EIP) differed from the first two stimulus payments from 2020 in three ways: You may qualify for the 2021 Recovery Rebate Credit if you never received the third stimulus payment last year or didnt receive the full amount. What Amount Will I Receive Since My 2020 Income and Other Information Is Not Yet Complete? A child is your qualifying child if the following conditions are met: A person is your qualifying relative if the following conditions are met: To claim a person as a dependent on your tax return, that person must be your qualifying child or qualifying relative. Territory Residents: Can I claim the credit on a 2020 tax return if I was a bona fide resident of a U.S. territory in 2020? Web:www.adviceni.net, Advice NI is registered as a company limited by guarantee in Northern Ireland (NI071966) and is registered as a charity for tax purposes with the Inland Revenue, National Insurance Contributions Over Pension Age. If you are missing all or part of your third stimulus payment, you can claim the amount as a Recovery Rebate Credit on your 2021 income tax return. Other eligible taxpayers may include those who: If you didn't receive the full credit amount as an economic impact payment, claiming the tax credit is relatively easy. Tanza joined Business Insider in June 2015 and is an alumna of Elon University, where she studied journalism and Italian. A12. In general, when spouses file a joint return, each spouse must have a Social Security number valid for employment to receive the full amount of the Recovery Rebate Credit. Taxable income is the amount of income subject to tax, after deductions and exemptions. Generally, if you were a U.S. citizen or U.S. resident alien in 2020, were not a dependent of another taxpayer and have a Social Security number that is valid for employment, you are eligible for the Recovery Rebate Credit. What is the 2020 Recovery Rebate Credit and am I Eligible? Neither had qualifying children in 2019. May I claim a 2021 Recovery Rebate Credit for my dependent? For example, imagine a single taxpayer with no children who made $35,000 AGI in 2019. In order to qualify for any of the credit on your 2020 tax return, you: This includes someone who was born or died in 2020. Deceased Individuals: Are individuals who died during 2020 eligible for the credit on their Tax Year 2020 return? You are not eligible for the Recovery Rebate Credit claimed on a 2020 tax return if any of the following applies: Also, individuals who died prior to January 1, 2020 are not eligible for the Recovery Rebate Credit claimed on a 2020 tax return. You might still be able to claim the tax credit if any of the following scenarios apply to you: Claiming the Recovery Rebate Credit will either reduce any tax you owe for 2021 or be included in your tax refund after you file. You can claim Social Security as early as age 62 but your benefit will be reduced by up to 30%. A13. For simple tax returns only. Overpaying taxes can be viewed as an interest-free loan to the government. We do not give investment advice or encourage you to buy or sell stocks or other financial products. Get started, Estimate capital gains, losses, and taxes for cryptocurrency sales
Americans born in 1960 or later age 61 or younger in 2021 can retire with full Social Security benefits at age 67. If you are attempting to claim part or all of the credit on your 2020 tax return, the credit will be based on your 2020 tax information. You may be claimed as a dependent on another taxpayer's 2020 return (for example, a child or student who may be claimed on a parent's return or a dependent parent who may be claimed on an adult child's return). A12. $75,000 if filing as a single or as married filing separately. The . Eligibility Requirements: What are the eligibility requirements for the credit? The Pension age of a woman has been increasing over the last few years and from November 2018 is in line with men. Federal expansions including the extra 13 weeks, the extra $600, and the extension to workers who previously didnt qualify will be in effect through December 31, 2020. Otherwise known as full retirement age, it's the age a person who has worked at least 10 years can begin claiming 100% of their Social Security benefit. If you get a larger refund or smaller tax due from another tax preparer, we'll refund the applicable TurboTax Live Full Service federal and/or state purchase price paid. On the other hand, nonresident aliens, estates, and trusts don't qualify for the credit. Are the recovery rebates just an advance on the tax refund I would get anyway when I file my 2020 tax return? It is then reduced if the adjusted gross income (AGI) amount on line 11 of your 2021 Form 1040 or Form 1040-SR is more than: No credit is allowed when AGI is at least the following amount: For example, a single person with no dependents and an AGI of $77,500 will have a maximum credit of $700 (half the full amount). Social Security number (SSN) Valid for Employment: What is meant by an SSN that is valid for employment? Instead, tax authorities in U.S. territories will provide the Recovery Rebate Credit to eligible residents. Territory Residents: Can I claim a 2021 Recovery Rebate Credit if I was a bona fide resident of a U.S. territory in 2021? By delaying, John increased his monthly Social Security income by about $340. ), You must provide more than half of the person's total support for the year. Back to top, Yes, Social Security beneficiaries should receive their rebate through the bank account associated with receiving benefits. Before taking any action, you should always seek the assistance of a professional who knows your particular situation for advice on taxes, your investments, the law, or any other business and professional matters that affect you and/or your business. The law does not permit US Treasury to send out any advance Recovery Rebates after December 31, 2020. Or you can get your taxes done right, with experts by your side with TurboTax Live Assisted. Can I file taxes now for 2019 and have it applied for rebate eligibility? stream The Recovery Rebate is a refundable tax credit against 2020 federal income taxes so it is not gross income/taxable income for 2020. These updated FAQs were released to the public in Fact Sheet 2022-27PDF, April 13, 2022. Back to top, Yes. Change in Eligibility: If I received first and second Economic Impact Payments and, based on my 2020 tax return, I'm no longer eligible, do I need to pay that money back? %PDF-1.3 An individual who died prior to January 1, 2020, does not qualify for the Recovery Rebate Credit. State departments of labor will administer the expanded benefits as well as their existing benefit programs. However, if your 2019 adjusted gross income is higher compared to your 2018 adjusted gross income amount you should consider how the phase-out will impact your estimated Recovery Rebate based upon your 2019 information as compared to your 2018 information. PLEASE BE AWARE THAT THIS IS AN ADVERTISEMENT AND NOT AN ACTUAL NEWS ARTICLE, BLOG, OR CONSUMER PROTECTION UPDATE. You can log in to your IRS online account to view your third Economic Impact Payment. Third Economic Impact Payments were based on your 2019 or 2020 tax information. Even if you owe the IRS back tax liabilities your Recovery Rebate will not be reduced by any outstanding tax debts, but will be offset by any amount of past due child support obligations. Not Eligible for Economic Impact Payments: If I wasn't eligible for Economic Impact Payments, am I not eligible for the Recovery Rebate Credit? (Exceptions exist for multiple support agreements, children of divorced or separated parents, and parents who live apart.). Back to top. everyone born before 1967 qualifies for a rebate. Instead, tax authorities in U.S. territories will provide the Recovery Rebate Credit to eligible residents. DO NOT include any information regarding the first and second Economic Impact Payments or the 2020 Recovery Rebate Credit on your 2021 return. What you decide to do with your money is up to you. Your choices if you have reached State Pension Age, 66 between November 2018 and October 2020, Continue to work and claim yourState Pension. Read our editorial standards. Many Americans could be eligible for this or other benefits, but very few even know they exist. The third Economic Impact Payment (stimulus payment) was an advance payment of the 2021 Recovery Rebate Credit given to eligible individuals. Back to top, If a firm takes a loan through the Paycheck Protection Program, it is not eligible to take the payroll tax credit on up to 50 percent of employee wages. Alex and Samantha file their 2020 tax return as married filing jointly claiming Ethan as their child and have a combined AGI of $125,000. Can I claim the 2020 credit if I'm not a dependent in 2020? Qualifying child: You welcomed an eligible child in 2020 who was under the age of 17 at the end of 2020. The credit is available to those who did not receive the Economic Impact Payments or who received less than the full amount that they were eligible for. Explore File your own taxes with expert help, Explore File your own taxes with a CD/Download. Social Security number (SSN) Spouses Filing Jointly if one spouse is a member of the military: My spouse has an SSN and I have an ITIN. The IRS is still experiencing significant processing delays due to the pandemic, so if you need to file an amended return, just keep that in mind! Additionally, they must have a Social Security Number and not be claimed as a dependent on another persons return. Both the pension age of men and women will rise to 68 as follows; 68between 2044 and 2046. Under a law enacted in December 2020, a married couple filing a joint return now may be eligible for a partial credit claimed on a 2020 tax return when only one spouse has a Social Security number valid for employment. This compensation may affect which companies are displayed, the placement of advertisements, and their order of appearance. If the taxpayer would be receiving a $500 tax refund based on their income tax withholding, they would still receive that $500 refund when they file their 2020 tax return. You may claim a 2021 Recovery Rebate Credit for the qualifying dependent, if youre eligible, on your 2021 tax return that you will file in 2022. A valid SSN for the Recovery Rebate Credit claimed on a 2020 tax return is one that is valid for employment in the United States and is issued by the Social Security Administration (SSA) before the due date of your 2020 tax return (including an extension to October 15, 2021, if you requested it). Generally, yes. Taxpayers will be able to receive payments faster as opposed to waiting for checks in the mail. These individuals should consider filing electronically because the IRS has evacuated most of its on-site activities. Incarcerated Individuals: Can I claim the credit on a 2020 tax return if I was incarcerated in 2020? To qualify, firms must be suspended due to government actions related to coronavirus or experience a 50 percent decline in gross receipts during a calendar quarter when compared to the same quarter in the previous year. This free service is helping people on Medicare to maximize their Medicare benefits. How Much Will I Receive? Research from United Income found that elderly poverty could be cut in half if every retiree claimed Social Security at the "financially optimal time." If you cannot be claimed as a dependent on someone else's return for the 2020 tax year, you may be eligible to claim the Recovery Rebate Credit on a 2020 tax return if all other eligibility requirements are met. The Pension age of a woman has been increasing over the last few years and from November 2018 is in line with men. EasySaving.org acts as an independent digital media & advertising publisher. Specifically, benefits are calculated under state law based on recent earnings, with a minimum benefit requirement that is equal to half of the states average weekly unemployment compensation amount. The eligibility requirements for the 2021 Recovery Rebate Credit are the same as they were for the third Economic Impact Payments, except that the credit eligibility and amount are based on your 2021 tax year information. Make sure you dont claim $0 or leave that field blank on your return if you do, the IRS will take this as your decision not to claim the credit. Income limitations changed this years Recovery Rebate Credit fully reduces to $0 more quickly once your adjusted gross income (AGI) exceeds the income threshold. everyone born before 1967 qualifies for a rebate. The fastest way to get your tax refund is to have it direct deposited - contactless and free - into your financial account. Employers may claim a 50 percent tax credit on the wages paid to employees from March 13 to December 31, 2020, up to a maximum of $5,000 credit per employee (applied to $10,000 of employee wages). See Joint Return TestPDF under Dependents in Publication 501, Dependents, Standard Deduction, and Filing Information. Elise Amendola AP. Her analysis has been featured in The Wall Street Journal, The Washington Post, Politico, and other national and international media outlets. No, if you qualified for a third payment based on your 2019 or 2020 tax return, the law doesnt require you to pay back all or part of the payment you received based on the information reported on your 2021 tax return. Back to top, The CARES Act does not provide a maximum number of children that can be claimed. However, the taxpayer may claim a $500 credit for each eligible child on their 2020 return. The refundable tax credit is not dependent on employees taking qualified sick or family leave and was created as part of the CARES Act. However, they must file a tax return to ensure the IRS can process the rebate. For Americans born before 1960, the full retirement age is between 66 and 67 years, as follows: Born between 1943 and 1954: age 66; Born in 1955: age 66 and two months; Born in 1956: age 66 and . Americans on Medicare should check if are eligible to get a $4,900* Medicare subsidy and a new Medicare plan at no extra cost. If you file jointly, be mindful to combine the amounts from both letters when inputting how much you received for your third Economic Impact Payment (EIP3). Third Economic Impact Payments were based on your 2019 or 2020 tax year information. Nope! Individuals who were territory residents in 2021 should direct questions about the third Economic Impact Payments received or the 2021 Recovery Rebate Credit to the tax authorities in the territories where they reside. A5. (updated December 10, 2021), 2020 FAQs Recovery Rebate Credit Topic G: Correcting issues after the 2020 tax return is filed, Q B5. It doesn't cost anything to check what benefits you can get. U.S. Treasury Secretary Steven Mnuchin said he hopes to distribute rebates to taxpayers who e-filed with direct deposit banking information in three weeks. Alternatively, if you have not filed a 2019 income tax return and your address or bank account information has changed from your 2018 tax return filed you might consider filing your 2019 federal income tax return electronically ASAP to update this information (including any additional qualifying children). The IRS has stated that those who filed their taxes electronically and provided direct deposit information will get their money the fastest. A tax credit differs from deductions and exemptions, which reduce taxable income, rather than the taxpayers tax bill directly. Adults who are claimed as a dependent on anothers tax return and nonresident alien taxpayers will not receive a Recovery Rebate Tax Credit. Generally, yes, you must have a Social Security number valid for employment to get the credit. If you didn't get the full amount of the third Economic Impact Payment, you may be eligible to claim the 2021 Recovery Rebate Credit and must file a 2021 tax return - even if you don't usually file taxes - to claim it. Income limitations changed this year's Recovery Rebate Credit fully reduces to $0 more quickly once your adjusted gross income (AGI . The preloaded amount and spending rules may vary. For simple tax returns only
Availability of carriers and products are dependent on your resident zip code. U.S. Ifyou didnt claim the credit on your original tax return, you must file an amended return usingForm 1040-X. (added January 13,2022), Q C13. This credit is different from and unrelated to the 50 percent refundable tax credit on employee wages that firms can receive. Lower income in 2021 could make you eligible to claim the 2021 Recovery Rebate Credit. x\r}W +fA/)FN !c8OtXK\eb3/w/Es>E7}
eSMStE5xG72.Mo_,Vy\7aZfE_fuq.0K4:Aw=~.)v8_?|_,_KX`OE|3Vm{
0 s3L.f#&ic*:\o,YY6qY:AF`N6xgVCS3)lJ~uuzv^ Eo`1 ;ohU0%=Dmd][%[7Y_C{J66l)KW@r*Ve
CGGjv5)H`d9P[JwH
Ds. A family with a child born in 2019 is eligible for the $500 per child rebate amount (assuming all other requirements are satisfied). If you file jointly with your spouse and only one individual has a valid SSN, you can claim up to $1,400 for the spouse who has a valid SSN and up to $1,400 for each qualifying dependent claimed on the tax return. If you figured your credit incorrectly, the IRS requests that youdo notfile an amended return. A3. Their $4,700 maximum credit is reduced by the $1,800 Economic Impact Payments that Alex received. Who is eligible for the 2020 Recovery Rebate Credit? An individual who died in 2021 or in 2022 and did not receive the full amount of the third Economic Impact Payment may be eligible for the 2021 Recovery Rebate Credit if the individual met the eligibility requirements while alive. What if my income rises in 2020 and I received a higher rebate using my 2019 return? Editorial Note: Any opinions, analyses, reviews or recommendations expressed in this article are those of the authors alone, and have not been reviewed, approved or otherwise endorsed by any card issuer. See Whom May I Claim as a Dependent? If you were not eligible for either or both of the first and second Economic Impact Payments, you may still be eligible for the 2020 Recovery Rebate Credit claimed on a 2020 tax return since it's based on your 2020 tax return information. Any information, savings, benefits or price quotations listed may not be applicable in your location or if certain requirements are not met. There are options available to you regarding your pension State Pension Age: Due to the changes, NI Direct have published a booklet with further information. Just answer simple questions, and well guide you through filing your taxes with confidence. Deceased Individuals: Are individuals who died during 2021 eligible for the 2021 Recovery Rebate Credit? $4,900* Medicare benefit and a new Medicare plan at no extra cost. (added January 13, 2022), Q C8. A8: If you filed your 2019 return as a qualifying widow or widower and your 2019 adjusted gross income was more than $75,000, you may not have received the full amount of the first and second Economic Impact Payments. A tax refund is a reimbursement to taxpayers who have overpaid their taxes, often due to having employers withhold too much from paychecks. A9. You must file a 2020 tax return to claim any credit that you have not already received, even if you otherwise are not required to file a 2020 tax return. There is an exception if one spouse is a member of the U.S. Armed Forces. The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal, or other business and professional advice. Our advertisers do not offer every plan available in your area. Can I claim the Recovery Rebate Credit if Im not a dependent in 2021? You can claim up to $1,400 for each qualifying dependent claimed on your tax return, even if you do not have a valid SSN, but you must meet all other eligibility and income requirements. The Consolidated Appropriations Act, 2021 (CAA) was signed into law on December 27, 2020 and is also part of the 2020 tax credit even though the Economic Impact Payments from the Consolidated Appropriations Act werent sent out until 2021. Answer simple questions about your life and TurboTax Free Edition will take care of the rest. Who doesnt qualify for the 2020 Recovery Rebate Tax Credit? Page Last Reviewed or Updated: 28-Feb-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Questions and Answers About the Third Economic Impact Payment Topic H: Reconciling on Your 2021 Tax Return, Q B1. Page Last Reviewed or Updated: 28-Feb-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Q C1. If a filers eligible rebate rises when using 2020 tax returns, that will be remedied on their 2020 return. the IRS will automatically send the rebate, nearly three-fourths of taxpayers are over-withheld. Deductions Allowed for Contributions to a Traditional IRA, The Ins and Outs of the Child and Dependent Care Tax Credit, What is the Earned Income Tax Credit? If you received a greater Recovery Rebate based upon your 2019 (or 2018) information as compared to your 2020 actual information you do not have to pay any excess amount received back. An incarcerated individual may claim a 2021 Recovery Rebate Credit if all eligibility requirements are met and the individual files a 2021 tax return even if not required to file - to claim the credit. Please note that if you are married, you and your spouse will both receive separate letters from the IRS. Qualifying dependents were expanded to include additional amounts for all dependents, not just children under 17. If you claim an incorrect Recovery Rebate Credit amount, the IRS will adjust your tax return to reflect the correct amount. First, stay healthy by staying home and washing your hands often and for at least 20 seconds. If you didn't get the full amount of the third Economic Impact Payment, you may be eligible to claim the 2021 Recovery Rebate Credit and must file a 2021 tax return even if you don't usually file taxes - to claim it. The IRS will correct the Recovery Rebate Credit amount for you and continue processing your return. Our opinions are always our own. prices here, Premier investment & rental property taxes, TurboTax Live Full Service Business Taxes. She broke down personal finance news and wrote about. The report said retirees stood to lose a collective $2.1 trillion in wealth, or about $68,000 per household, because they chose to claim Social Security benefits at the wrong time, which, for many, is before their full retirement age.
Gary Beban Wife, Common Misconceptions About Brain Development Ages 0 2, Ice Cream Museum Philadelphia, Dixie Dental Dothan Alabama, Articles E
Gary Beban Wife, Common Misconceptions About Brain Development Ages 0 2, Ice Cream Museum Philadelphia, Dixie Dental Dothan Alabama, Articles E