Form PA-40 Schedule SP "Special Tax Forgiveness" - Pennsylvania

What Is Form PA-40 Schedule SP?

This is a legal form that was released by the Pennsylvania Department of Revenue - a government authority operating within Pennsylvania.The document is a supplement to Form PA-40, Pennsylvania Income Tax Return. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on August 1, 2018;
  • The latest edition provided by the Pennsylvania Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form PA-40 Schedule SP by clicking the link below or browse more documents and templates provided by the Pennsylvania Department of Revenue.

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Download Form PA-40 Schedule SP "Special Tax Forgiveness" - Pennsylvania

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1901110054
PA SCHEDULE SP
Special Tax Forgiveness
PA-40 SP 05-19 (FI)
2019
PA Department of Revenue
OFFICIAL USE ONLY
START
Name of taxpayer claiming Tax Forgiveness (if filing a PA-40 jointly, enter the name shown first)
Social Security Number (shown first)
Spouse’s Name (even if filing separately)
Spouse’s Social Security Number
Eligibility Questions
1. Are you a dependent on another taxpayer’s (parent, guardian, step-parent, etc.) federal tax return?
Yes
No
2. If you answered “Yes” above, does the taxpayer on whose return you are a dependent qualify for tax forgiveness?
Yes
No
IMPORTANT: If you answered “No” to Question 1, please proceed with completing Schedule SP. If you answered “Yes” to Question 1, you must also have answered
“Yes” to Question 2 to be eligible for tax forgiveness and complete Line 1b. or Line 3c. from Section I below.
SECTION I – Filing Status for Tax Forgiveness.
1.
Unmarried - use Column A to calculate your Eligibility Income. Fill in the Unmarried oval on Line 19a of your PA-40. Fill in the oval that describes your situation:
a.
Single. Unmarried/divorced on Dec. 31, 2019
b.
Single and claimed as a dependent on another person’s PA Schedule SP. Enter the other person’s:
SSN:
Name:
2.
Separated – use Column A to calculate your Eligibility Income.
Fill in this oval only if (a) you are separated pursuant to a written agreement or (b) you were married, but separated and lived apart for the last six
months of the year. Fill in the Unmarried oval on Line 19a of your PA-40.
3.
Married - Fill in the Married oval on Line 19a of your PA-40. Enter your spouse’s name and SSN above. Fill in the oval that describes your situation:
a.
Married and claiming Tax Forgiveness together with my spouse. Use Column A to calculate Eligibility Income.
b.
Married and filing separate PA tax returns.
Certification. Fill in this oval certifying that you and your spouse are submitting the same
information on each PA Schedule SP. Use Columns B and C to calculate your Eligibility Income.
c.
Married with a spouse who is a dependent on another person’s PA Schedule SP or federal income tax return. Use Columns B and C to calculate
Eligibility Income. Enter the other person’s:
SSN:
Name:
d.
Separated and lived apart from my spouse but for less than the last six months of the year. Use Columns B and C to calculate Eligibility Income.
Enter your spouse’s name and SSN above.
4.
Deceased - use Column A to calculate your Eligibility Income.
Fill in the Deceased oval on Line 19a of the PA-40. You must annualize the decedent’s income (see the instructions) and briefly describe your method:
SECTION II – Dependent Children. Provide all the information for each dependent child. If more than four dependent children, submit additional sheets in this format.
1.
Dependent’s Name
Age
Relationship
Social Security No.
IMPORTANT: Only claim the child or children that you
claimed as your dependent(s) on your 2019 Federal
Income Tax return.
2. Number of dependent children.
Enter on Line 19b of your PA-40. . . . . . . .
2.
SECTION III – Eligibility Income.
Married taxpayers filing jointly use Column A and Eligibility Income
Married taxpayers filing separately, and taxpayers separated but not for the last
Table 2. Single filers, qualifying separated filers, and if filing for
six months of the year use Columns B and C, and Eligibility Income Table 2.
a decedent use Column A and Eligibility Income Table 1.
Married Filing Separately
Column A
The Eligibility Income Tables are on page 36 of the PA-40 booklet.
Unmarried or Married
Column B
Column C
Filing Jointly
Taxpayer
Spouse
1.
PA taxable income from Line 9 of your PA-40
1.
2.
Nontaxable interest, dividends and gains and/or annualized income
2.
3.
Alimony
3.
4.
Insurance proceeds and inheritances
4.
5.
Gifts, awards and prizes
5.
6.
Nonresident income – part-year residents and nonresidents
6.
7.
Nontaxable military income – Do not include combat pay
7.
8.
Gain excluded from the sale of a residence
8.
9.
Nontaxable educational assistance
9.
10.
Cash received for personal purposes from outside your home
10.
ÁTotal Eligibility Income for Column A
11.
Total Eligibility Income for Columns B and C – add Lines 1 through 10 for each spouse and enter the total Ë
11.
SECTION IV – Calculating your Tax Forgiveness Credit
12.
PA Tax Liability from your PA-40, Line 12 (if amended return, see instructions)
12.
13.
Less Resident Credit from your PA-40, Line 22
13.
14.
Net PA Tax Liability. Subtract Line 13 from Line 12
14.
15.
%
Percentage of Tax Forgiveness entered as a decimal from the Eligibility Income Table
15.
%
using your dependents from Section II and your Total Eligibility Income from Line 11
16.
Tax Forgiveness Credit. Multiply Line 14 by the decimal on Line 15.
16.
Enter on your PA-40, Line 21.
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1901110054
PA SCHEDULE SP
Special Tax Forgiveness
PA-40 SP 05-19 (FI)
2019
PA Department of Revenue
OFFICIAL USE ONLY
START
Name of taxpayer claiming Tax Forgiveness (if filing a PA-40 jointly, enter the name shown first)
Social Security Number (shown first)
Spouse’s Name (even if filing separately)
Spouse’s Social Security Number
Eligibility Questions
1. Are you a dependent on another taxpayer’s (parent, guardian, step-parent, etc.) federal tax return?
Yes
No
2. If you answered “Yes” above, does the taxpayer on whose return you are a dependent qualify for tax forgiveness?
Yes
No
IMPORTANT: If you answered “No” to Question 1, please proceed with completing Schedule SP. If you answered “Yes” to Question 1, you must also have answered
“Yes” to Question 2 to be eligible for tax forgiveness and complete Line 1b. or Line 3c. from Section I below.
SECTION I – Filing Status for Tax Forgiveness.
1.
Unmarried - use Column A to calculate your Eligibility Income. Fill in the Unmarried oval on Line 19a of your PA-40. Fill in the oval that describes your situation:
a.
Single. Unmarried/divorced on Dec. 31, 2019
b.
Single and claimed as a dependent on another person’s PA Schedule SP. Enter the other person’s:
SSN:
Name:
2.
Separated – use Column A to calculate your Eligibility Income.
Fill in this oval only if (a) you are separated pursuant to a written agreement or (b) you were married, but separated and lived apart for the last six
months of the year. Fill in the Unmarried oval on Line 19a of your PA-40.
3.
Married - Fill in the Married oval on Line 19a of your PA-40. Enter your spouse’s name and SSN above. Fill in the oval that describes your situation:
a.
Married and claiming Tax Forgiveness together with my spouse. Use Column A to calculate Eligibility Income.
b.
Married and filing separate PA tax returns.
Certification. Fill in this oval certifying that you and your spouse are submitting the same
information on each PA Schedule SP. Use Columns B and C to calculate your Eligibility Income.
c.
Married with a spouse who is a dependent on another person’s PA Schedule SP or federal income tax return. Use Columns B and C to calculate
Eligibility Income. Enter the other person’s:
SSN:
Name:
d.
Separated and lived apart from my spouse but for less than the last six months of the year. Use Columns B and C to calculate Eligibility Income.
Enter your spouse’s name and SSN above.
4.
Deceased - use Column A to calculate your Eligibility Income.
Fill in the Deceased oval on Line 19a of the PA-40. You must annualize the decedent’s income (see the instructions) and briefly describe your method:
SECTION II – Dependent Children. Provide all the information for each dependent child. If more than four dependent children, submit additional sheets in this format.
1.
Dependent’s Name
Age
Relationship
Social Security No.
IMPORTANT: Only claim the child or children that you
claimed as your dependent(s) on your 2019 Federal
Income Tax return.
2. Number of dependent children.
Enter on Line 19b of your PA-40. . . . . . . .
2.
SECTION III – Eligibility Income.
Married taxpayers filing jointly use Column A and Eligibility Income
Married taxpayers filing separately, and taxpayers separated but not for the last
Table 2. Single filers, qualifying separated filers, and if filing for
six months of the year use Columns B and C, and Eligibility Income Table 2.
a decedent use Column A and Eligibility Income Table 1.
Married Filing Separately
Column A
The Eligibility Income Tables are on page 36 of the PA-40 booklet.
Unmarried or Married
Column B
Column C
Filing Jointly
Taxpayer
Spouse
1.
PA taxable income from Line 9 of your PA-40
1.
2.
Nontaxable interest, dividends and gains and/or annualized income
2.
3.
Alimony
3.
4.
Insurance proceeds and inheritances
4.
5.
Gifts, awards and prizes
5.
6.
Nonresident income – part-year residents and nonresidents
6.
7.
Nontaxable military income – Do not include combat pay
7.
8.
Gain excluded from the sale of a residence
8.
9.
Nontaxable educational assistance
9.
10.
Cash received for personal purposes from outside your home
10.
ÁTotal Eligibility Income for Column A
11.
Total Eligibility Income for Columns B and C – add Lines 1 through 10 for each spouse and enter the total Ë
11.
SECTION IV – Calculating your Tax Forgiveness Credit
12.
PA Tax Liability from your PA-40, Line 12 (if amended return, see instructions)
12.
13.
Less Resident Credit from your PA-40, Line 22
13.
14.
Net PA Tax Liability. Subtract Line 13 from Line 12
14.
15.
%
Percentage of Tax Forgiveness entered as a decimal from the Eligibility Income Table
15.
%
using your dependents from Section II and your Total Eligibility Income from Line 11
16.
Tax Forgiveness Credit. Multiply Line 14 by the decimal on Line 15.
16.
Enter on your PA-40, Line 21.
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2019
Pennsylvania Department of Revenue
Instructions for PA-40 Schedule SP
Special Tax Forgiveness
PA-40 SP IN 05-19
GENERAL INFORMATION
GENERAL INSTRUCTIONS
PURPOSE OF SCHEDULE
WHAT IS TAX FORGIVENESS?
Use PA-40 Schedule SP to claim the Tax Forgiveness Credit
Tax Forgiveness is a credit that allows eligible taxpayers to
for taxpayers who meet the qualifications to reduce all or a
reduce all or part of their PA tax liability. Tax Forgiveness:
part of their Pennsylvania Tax Liability.
● Gives a state tax refund to some taxpayers; and
● Forgives some taxpayers of their liabilities even if they
Refer to the PA Personal Income Tax Guide – Tax Forgive-
have not paid their PA personal income tax.
ness section for additional information.
WHO IS ELIGIBLE FOR TAX FORGIVENESS?
RECORDING DOLLAR AMOUNTS
A taxpayer and spouse, if applicable, are eligible if:
1. Subject to PA personal income tax. Taxpayer and
Show money amounts in whole-dollars only. Eliminate any
spouse are liable for PA tax on income (or would be li-
amount less than $0.50 and increase any amount that is
able if earned, received, or realized PA-taxable income);
$0.50 or more to the next highest dollar.
2. Not a dependent on another person's federal tax return;
and
WHO MUST COMPLETE
3. The eligibility income requirements are met.
PA-40 Schedule SP must be completed and included with
NOTE: A dependent child may also be eligible if he or
an originally filed PA-40, Personal Income Tax Return, for
she is a dependent on the PA-40 Schedule SP of his
any taxpayer(s) claiming the Tax Forgiveness Credit on Line
or her parents, grandparents, or foster parents.
21 of the PA-40.
HOW DO I CLAIM TAX FORGIVENESS?
An amended PA Schedule SP must be included with Sched-
To claim Tax Forgiveness, complete and submit a PA Sched-
ule PA-40 X if increases or decreases in income amounts
ule SP, and:
or changes to any information in Parts A, B or C of PA
Schedule SP are discovered after an original or other
1. Determine Eligibility Income. If married, whether filing
amended return is filed with the department.
Section
III on
Married, Filing Jointly or Married, Filing Separately, total
Page 2 of Schedule PA-40 X must be completed to explain
or joint Eligibility Income must be determined in Section
any changes to the information on PA-40 Schedule SP re-
III (taxpayer Eligibility Income plus the spouse’s Eligibil-
sulting in changes to the Tax Forgiveness credit reported on
ity Income).
an amended PA-40, Personal Income Tax Return.
2. Determine the Filing Status in Section I.
3. Calculate the Tax Forgiveness Credit, using the appli-
FORM INSTRUCTIONS
cable Eligibility Income Table, in Section IV.
IDENTIFICATION INFORMATION
IMPORTANT: There is no advantage to filing sepa-
NAME OF TAXPAYER CLAIMING TAX FORGIVENESS
rately because married claimants must report their
Joint Eligibility Income on PA Schedule SP. The spouse’s
Enter the name of the taxpayer claiming Tax Forgiveness. If
SSN must be included, even if filing Married, Filing Sepa-
a jointly filed return, enter the name of the primary taxpayer
rately.
(name shown first on the PA-40, Personal Income Tax Re-
turn).
CLAIMING DEPENDENTS ON SEPARATE PA
SCHEDULES SP
SPOUSE’S NAME
It is possible that a taxpayer and spouse file jointly for fed-
Enter the spouse’s name if filing Married, Filing Jointly or
eral income tax purposes, but must file separately for Penn-
Married, Filing Separately on the PA-40, Personal Income
sylvania personal income tax purposes. If qualifying for Tax
Tax Return.
Forgiveness, the taxpayer and spouse must each complete
SOCIAL SECURITY NUMBER
PA-40 Schedule SP as if filing jointly. Each must report the
same information including dependents and the joint Eligi-
Enter the Social Security number (SSN) of the taxpayer. If a
bility Income. The Married and Filing Separate ovals in Sec-
jointly filed return, enter the primary taxpayer’s SSN.
tion I of each PA-40 Schedule SP must be completed. A
SPOUSE’S SOCIAL SECURITY NUMBER
copy of the PA-40 Schedule SP must be included with both
Enter the spouse’s SSN even if filing Married, Filing Sepa-
PA-40, Personal Income Tax Returns, for the taxpayer and
rately.
spouse.
www.revenue.pa.gov
PA-40 SP
1
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NONRESIDENTS AND PART-YEAR RESIDENTS
LINE 1B
Taxpayers who are nonresidents and part-year residents of
Complete this oval claimed as a dependent on another per-
Pennsylvania may claim Tax Forgiveness if meeting all the
son’s PA-40 Schedule SP. Enter the other person’s SSN and
eligibility requirements. Such taxpayers must include in their
name in the spaces provided.
Eligibility Income all income as described whether earned
STUDENTS
within or outside Pennsylvania. Nonresident and part-year
A full-time student who is a dependent on his/her parents’
resident taxpayers who file paper copies of the PA-40, Per-
federal income tax return cannot claim this credit, regardless
sonal Income Tax Return, must also include a copy of pages
of his/her income, unless his/her parents are eligible for Tax
one and two of their federal income tax return along with
Forgiveness. In this case, the student claimant must file
their completed PA-40 Schedule SP.
his/her own tax return and PA-40 Schedule SP.
CAUTION: Residents of reciprocal states that have
Pennsylvania-taxable income in Pennsylvania classes
LINE 2
of income other than compensation must also include all
their nontaxable income earned outside Pennsylvania, as
Complete the separated oval on PA-40 Schedule SP only if
well as the compensation not taxable to Pennsylvania as a
separated and living apart at all times during the last six
resident of a reciprocal state, on Line 6 of PA-40 Schedule
months of the tax year, or separated pursuant to a written
SP.
separation agreement. Also complete the unmarried/sepa-
rated oval on Line 19a of the PA-40, Personal Income Tax
LINE INSTRUCTIONS
Return.
LINE 3
ELIGIBILITY QUESTIONS
Complete the married oval on PA-40 Schedule SP if married
and living together or a joint return was elected to be filed in
LINE 1
the year of death of the taxpayer and/or spouse. Also com-
Answer the question regarding if the taxpayer is a depend-
plete the married oval if filing married and living apart for
less than the last six months of the tax year or were sepa-
ent on another taxpayer’s (parent, guardian, grandparent,
rated, but not by a written separation agreement. In addition,
step-parent, etc.) federal tax return.
complete the married oval on Line 19a of the PA-40, Per-
sonal Income Tax Return.
LINE 2
LINE 3A
If yes is the answer on Line 1, answer the question regard-
Complete this oval if married and living together or a joint
ing whether the taxpayer on whose tax return the depend-
return was elected to be filed in the year of death of the tax-
ency is claimed also qualifies for Tax Forgiveness.
payer and/or spouse.
IMPORTANT: If “No” is the answer on Line 1, proceed
LINE 3B
with completing the remaining part of PA-40 Schedule
SP to determine eligibility for Tax Forgiveness. If “Yes” is the
Complete this oval if married and filing separate PA-40, Per-
sonal Income Tax Returns.
answer on Line 1 and Line 2, proceed with completing the
remaining parts of PA-40 Schedule SP to determine eligibil-
NOTE: Columns B and C must be completed in Sec-
ity for Tax Forgiveness. If “Yes” is the answer on Line 1 and
tion III, Eligibility Income.
“No” is the answer on Line 2, Tax Forgiveness may not be
claimed.
CERTIFICATION
Complete this oval if certifying the information included on
SECTION I
each Schedule SP is the same.
LINE 3C
FILING STATUS
Complete this oval if married and the spouse is dependent
Fill in the oval(s) that accurately describe(s) the filing status
on another person’s federal tax return. Enter the other per-
as of Dec. 31 of the tax year.
son’s SSN and name in the spaces provided.
NOTE: Columns B and C must be completed in Sec-
LINE 1
tion III, Eligibility Income.
Complete the unmarried oval on PA-40 Schedule SP if sin-
LINE 3D
gle, widowed and could not or did not elect to file a joint re-
Complete this oval if married and lived apart but not for the
turn in the year of death of the taxpayer and/or spouse, or
last six months of the tax year.
divorced on Dec. 31 of the tax year. Also complete the un-
married/separated oval on Line 19a of the PA-40, Personal
NOTE: Columns B and C must be completed in Sec-
Income Tax Return.
tion III, Eligibility Income.
LINE 1A
When claiming Tax Forgiveness together, either the tax-
Complete this oval if single, unmarried, divorced or widowed
payer or spouse must meet the eligibility requirements, but
and could not or did not elect to file a joint return in the year
the Joint Eligibility Income and Eligibility Income Table 2
of death of the taxpayer and/or spouse.
must be used.
2
PA-40 SP
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When filing separately, the taxpayer and spouse must com-
EXAMPLE: Jerry and Pat have been married for 50 years
bine their Eligibility Incomes to determine if they meet the
and Jerry dies on October 1 of the most recent tax year. Pat
eligibility requirements. A married taxpayer cannot claim Tax
elects to file a joint return with her deceased spouse. Jerry
worked as a custodian for a local school to supplement their
Forgiveness independently of his or her spouse. Married
social security income and died while still employed. Jerry
claimants are not dependents of one another for Tax For-
and Pat also had joint interest and dividend income during
giveness purposes, even when one spouse does not have
the tax year. Jerry’s compensation income must be annual-
any Eligibility Income. Each must use the Joint Eligibility In-
ized and the amount Jerry might have earned for the re-
come and Eligibility Income Table 2, and fill in the oval and
maining three months of the tax year must be included on
certify that the same information for PA-40 Schedule SP is
Line 2 in Section III of PA-40 Schedule SP. Because Pat is
being used.
electing to file a joint return, the interest and dividend income
When one spouse is claimed as a dependent on another
from the joint ownership of the assets is not required to be
person’s federal income tax return, otherwise qualifying mar-
annualized. If the surviving spouse (Pat) or Jerry’s estate
ried taxpayers must file separately.
elects to file a separate return, Jerry’s return would need to
include annualized income from the interest and dividend
EXAMPLE: Scott is a dependent on his parents’ federal in-
classes of income in addition to the annualized compensa-
come tax return and is not eligible for Tax Forgiveness. His
tion income.
wife, Paula, is not a dependent, and may complete PA-40
Schedule SP. Paula may not claim Scott as a dependent,
IMPORTANT: Surviving spouses should not include
but must include his Eligibility Income when calculating her
any income in respect of a decedent, income that
Total Eligibility Income. Additionally, if Scott’s parents qualify
should be included on the estate tax return, or any income
for Tax Forgiveness, Scott may also qualify if he included
of the deceased taxpayer (including the decedent’s half of
Paula’s income in his Total Eligibility Income.
any joint income received prior to the decedent’s date of
death) in the taxable income or in the calculation of the Eli-
LINE 4
gibility Income of the surviving spouse when a separate re-
turn is filed by the surviving spouse.
Complete this oval if the tax return is being filed for a person
who died during the tax year and/or the deceased person’s
SECTION II
surviving spouse or deceased spouse could not or did not
elect to file a joint return with the deceased taxpayer. Annu-
DEPENDENT CHILDREN
alization of a deceased taxpayer and/or spouse’s income
A dependent child for PA-40 Schedule SP purposes is a
may be required in order to determine total Eligibility Income
minor or adult child claimed as a dependent on a federal in-
for Tax Forgiveness purposes. Also complete the deceased
come tax return.
oval on Line 19a of the PA-40, Personal Income Tax Return.
NOTE: If there are no dependents, go to Section III of
ANNUALIZATION OF INCOME
PA-40 Schedule SP.
In order to determine eligibility for Tax Forgiveness, the Eli-
gibility Income for a complete year must be used as the ta-
The Department of Revenue has a two-step test for a de-
bles in Section IV of PA-40 Schedule SP use an annual
pendent child:
income amount in the calculation of the forgiveness factor.
1. Is the individual a child of the claimant?
As a result, taxpayers that do not have a complete tax year’s
For Pennsylvania income tax purposes, a child includes
income (usually deceased taxpayers) must annualize their
the natural child, adopted child, or step-child of a parent.
income. To annualize a deceased taxpayer’s income, the in-
Child also includes a grandchild of a grandparent and a
come realized by the decedent is divided by the number of
foster child of a foster parent. Therefore, a son or
days (or months) the decedent lived and multiplied by 365
daughter, a grandchild, or a foster child can be claimed
days (or 12 months) may be used. From this product, sub-
as a dependent for PA-40 Schedule SP if the child is
tract the amount of realized income and include the remain-
claimed as a dependent on the federal income tax re-
der in the amount reported on Line 2 of Part C for PA-40
turn of the taxpayer. However, an aunt, uncle, or unre-
Schedule SP. One time transactions, such as those from the
lated person cannot claim a child as a dependent, as
sale of stock or real property, need not be included when
defined above, even if claiming the child as a dependent
determining the amount of the realized income before mul-
on a federal income tax return.
tiplying by the number of days or months in the tax year. Re-
2. Can the claimant claim the child as a dependent for
alized income includes Pennsylvania-taxable income and
federal tax purposes?
any other eligibility income listed on Lines 2 through 10 for
The age, status as a full-time student, and gross income
Section III of PA-40 Schedule SP. Separate calculations of
of a daughter, son, granddaughter, grandson, or foster
annualized income amounts may be required for each of the
child are factors only in determining whether the claimant
Lines 2 through 10 in Section III of PA-40 Schedule SP.
can claim the child as a dependent for federal purposes.
When determining the amount of annualized income, the
For example, parents that can claim a qualifying 30-year-
total Eligibility Income on the prior year’s return may be used
old child for federal purposes can claim that child as a
if the individual was eligible for Tax Forgiveness, received
dependent for PA-40 Schedule SP purposes.
approximately the same income during this taxable year and
A dependent child cannot be claimed on PA-40 Schedule
did not have any transactions that were different from the
SP if:
previous tax year. The department will usually accept a rea-
sonable calculation of the decedent’s annual Eligibility In-
● The dependent is not a child of the taxpayer, as defined
come.
above;
www.revenue.pa.gov
PA-40 SP
3
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