Friday, February 1, 2013

Producer behind fun. takes center stage at Grammys

This Dec. 14, 2012 photo shows American music producer Jeff Bhasker poses for a portrait in New York. Bhasker is nominated for four Grammy Awards, including non-classical producer of the year, album of the year for producing fun.'s "Some Nights" as well as record and song of the year for his work on fun.'s No. 1 hit, "We Are Young." Bhasker has also written and produced for Kanye West, Taylor Swift, Beyonce, Jay-Z, Drake, Bruno Mars, Lana Del Rey and Alicia Keys. (Photo by Amy Sussman/Invision/AP)

This Dec. 14, 2012 photo shows American music producer Jeff Bhasker poses for a portrait in New York. Bhasker is nominated for four Grammy Awards, including non-classical producer of the year, album of the year for producing fun.'s "Some Nights" as well as record and song of the year for his work on fun.'s No. 1 hit, "We Are Young." Bhasker has also written and produced for Kanye West, Taylor Swift, Beyonce, Jay-Z, Drake, Bruno Mars, Lana Del Rey and Alicia Keys. (Photo by Amy Sussman/Invision/AP)

(AP) ? When music producer Jeff Bhasker ? the mastermind behind fun.'s breakthrough ? had thoughts of becoming a musician, the high school student in the jazz band figured he would play keyboard for a talented singer looking to carve a space in the musical universe.

"In the jazz world you become a side man, say with like Miles Davis. You become Miles Davis' keyboard player and then you learn from Miles, and then you have your own group," he explained.

The eager musician was hoping to have a breakthrough like Herbie Hancock did with Davis. And Bhasker did ? but with Kanye West.

The Berklee College of Music graduate began playing piano for the multiplatinum rapper in 2008. And then he became West's musical director. And then the two went into the recording studio.

"I learned so much from being around that moment and grabbing on to the rocket. It happened really fast," said Bhasker, who produced several tracks on West's albums, "808's & Heartbreak" and "My Beautiful Dark Twisted Fantasy."

And in between those West records, Bhasker's name ? and drum-filled sound ? popped up on credible liner notes: He produced for Alicia Keys. And Jay-Z. And Beyonce. And Bruno Mars.

And now the producer is really having fun ? thanks to the band fun.

Crafting anthemic jams like "We Are Young" and "Some Nights" for the New York-based trio ? who released their underwhelming debut in 2009 ? not only made fun. a household name, it made Bhasker even bigger. Now the hitmaker is nominated for four Grammy Awards, including non-classical producer of the year and album of the year for helming all 11 tracks on fun.'s sophomore release, "Some Nights."

"First and foremost, it's about hearing for him. He's not out to make a quick buck," said Nate Ruess, the lead singer of fun. "You meet a lot of producers, especially in the pop world, where they don't have any emotional attachment to the music. I've even sat in like writing sessions with people where it's just lifeless, and Jeff is the exact opposite. He brings emotion. He only wants to do things that move him."

The Grammys stage isn't unfamiliar to Bhasker ? he's already won two trophies for best rap song in 2009 and 2011 for co-writing Jay-Z's "Run This Town" and West's "All of the Lights." This year, he's also nominated for record and song of the year for his work on fun.'s No. 1 hit "We Are Young." The band earned six nominations ? including best new artist ? and are tied for most nominations at the Feb. 10 awards show.

"The whole time we were making the album I really, every day I was saying, 'We're making album of the year,'" Bhasker said of producing "Some Nights."

Ruess said he recruited Bhasker to executive produce his band's entire album because of the producer's impressive resume and style. Bhasker helped usher in West's Auto-Tune-flavored, melodic and synth-pop sound in 2008, co-producing songs like "Love Lockdown" and "Paranoid." Months after fun. released its album, Taylor Swift worked with Bhasker on two songs for her best-selling "Red" album, which takes the singer even further from her country roots to pop domination.

Oh, and the Rolling Stones called Bhasker, too.

"It's so tricky because you don't want to mess with the Rolling Stones and the essence of what they do," said Bhasker, who produced "radio mixes" of the band's new jams, "Doom and Gloom" and "One More Shot." ''But I tried to bring a little bit of a contemporary twist to it."

Mars, who used to play live with Bhasker when they met years ago, also enlisted the hitmaker to co-produce the majority of his recently released sophomore album, "Unorthodox Jukebox."

"My brother would play drums and I'd play guitar, and I would beg Jeff ? this amazing, incredible piano player, producer, musical genius ? to come perform with me so I could make this 100 bucks, and he would drive all the way from Santa Monica to the Valley to do these gigs with me," Mars said of his relationship with Bhasker years ago. "And we'd play covers and have fun and get drunk."

Mars said Bhasker ? whom he calls a "mad scientist" of a producer ? was one of the first people he collaborated with when he moved to Los Angeles to pursue his career.

"We were both kind of wet behind the ears. And then one day he called me and was like, 'I'm going on tour with Kanye West' and I was like, 'What about the band bro? What about the band?' He said, 'F your band,'" Mars recalled in laughs. "And it's nice to reunite and do what we never did ? which was finish a song."

Indian-born Bhasker, who grew up in New Mexico, said he decided in high school that he was going to pursue music professionally, though his family was full of doctors and was unsure about his choice. Bhasker says he ? and his relatives ? are happy he chose a musical route, and he'll get to show even more of himself when he releases his solo debut, "Born on the 4th of July," this year. He performs under the moniker Billy Kraven and says the album's theme is about soldiers, "what they have to face when they go to war and the concept of death."

"I really got sick of writing songs about love and girls, which is the great basis of it, but something in me wanted to write what was going on in Iraq and Afghanistan, and if anything, just to have a conversation about it," explained Bhasker, who said he drew inspiration from listening to NPR and watching the HBO series "Generation Kill."

"In the past in rock 'n' roll and pop music, it was more common to address social issues and bring people together," he added.

He says he'll likely release the album independently and that he's already started work on a second album. He could even call in some of his famous friends for assistance ? or not.

"I do have Nate on one song and Bruno singing background in a very subtle way," he said. "But I think I'm just going to keep it pure."

___

Follow Mesfin Fekadu on Twitter at http://twitter.com/MusicMesfin

Associated Press

Source: http://hosted2.ap.org/APDEFAULT/4e67281c3f754d0696fbfdee0f3f1469/Article_2013-01-31-US-Music-Grammywatch-Jeff-Bhasker/id-558c5788a007425da550c20b5bd7e244

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Evidence of geological 'facelift' in the Appalachians

Jan. 31, 2013 ? How does a mountain range maintain its youthful, rugged appearance after 200 million years without tectonic activity? Try a geological facelift -- courtesy of Earth's mantle.

Researchers from North Carolina State University noticed that a portion of the Appalachian Mountains in western North Carolina near the Cullasaja River basin was topographically quite different from its surroundings. They found two distinct landscapes in the basin: an upper portion with gentle, rounded hills, where the average distance from valley to mountain top was about 500 feet; and a lower portion where the valley bottom to ridgeline elevation difference was 2,500 feet, hills were steep, and there was an abundance of waterfalls. The researchers believed they could use this unique topography to decipher the more recent geologic history of the region.

The Appalachian mountain range was formed between 325 to 260 million years ago by tectonic activity -- when tectonic plates underneath Earth's surface collided and pushed the mountains up. Around 230 million years ago, the Atlantic Ocean basin began to open, and this also affected the regional topography. But geologists knew that there hadn't been any significant tectonic activity in the region since then.

"Conventional wisdom holds that in the absence of tectonic activity, mountainous terrain gets eroded and beveled down, so the terrain isn't as dramatic," says Sean Gallen, NC State graduate student in marine, earth and atmospheric sciences. "When we noticed that this area looked more like younger mountain ranges instead of the older, rounded, rolling topography around it, we wanted to figure out what was going on."

Gallen and Karl Wegmann, an assistant professor of marine, earth and atmospheric sciences at NC State, decided to look at the waterfalls in the area, because they would have formed as the topography changed. By measuring the rate of erosion for the falls they could extrapolate their age, and therefore calculate how long ago this particular region was "rejuvenated" or lifted up. They found that these particular waterfalls were about 8 million years old, which indicated that the landscape must have been raised up around the same time.

But without tectonic activity, how did the uplift occur? Gallen and Wegmann point to Earth's mantle as the most likely culprit. "The Earth's outer shell is the crust, but the next layer down -- the mantle -- is essentially a very viscous fluid," Wegmann says. "When it's warm it can well up, pushing the crust up like a big blister. If a heavy portion of the crust underneath the Appalachians 'broke off,' so to speak, this area floated upward on top of the blister. In this case, our best hypothesis is that mantle dynamics rejuvenated the landscape."

The researchers' findings appear in Geological Society of America Today. Del Bohnenstiehl, NC State associate professor of marine, earth and atmospheric sciences, contributed to the work.

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The above story is reprinted from materials provided by North Carolina State University.

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Journal Reference:

  1. Sean F. Gallen, Karl W. Wegmann, DelWayne R. Bohnenstiehl. Miocene rejuvenation of topographic relief in the southern Appalachians. GSA Today, 2013; 23 (2): 4 DOI: 10.1130/GSATG163A.1

Note: If no author is given, the source is cited instead.

Disclaimer: Views expressed in this article do not necessarily reflect those of ScienceDaily or its staff.

Source: http://feeds.sciencedaily.com/~r/sciencedaily/top_news/top_science/~3/IQalaha_1K0/130131144413.htm

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Indian cabinet moves to beef up penalties for rape

Anindito Mukherjee / EPA

Indian activists holding banners denouncing rape participate in a protest in New Delhi, Tuesday. Five men suspected of beating and raping a 23-year-old woman in a moving bus in the Indian capital, who later died in a hospital in Singapore, face the death penalty if convicted. A sixth suspect will be tried as a juvenile.

By The Associated Press

India's Cabinet accepted most of the recommendations of a commission for toughening laws for crimes against women, including increasing the penalty for rape.

The panel was set up in response to the fatal gang rape in December of a young woman on a moving bus in New Delhi. The Cabinet recommended Friday that the president issue an ordinance to turn the proposals into law, Law Minister Ashwini Kumar said.


The commission recommended an increase in the penalty for rape to 20 years and suggested life terms for gang rape.

Kumar did not give details. However, the Press Trust of India news agency said the Cabinet went beyond the panel's recommendations by providing for death sentences in cases where a rape leads to death of the victim or leaves her in a "persistent vegetative state."

The Cabinet also recommended including crimes like stalking, cyber stalking and voyeurism and imposing stiff punishments for such crimes.

"We believe that this is a progressive piece of legislation and is consistent with felt sensitivities of the nation in the aftermath of an outrageous gang-rape in New Delhi," Kumar said.

Police say the young woman and a male friend were attacked after boarding the bus on Dec. 16. The attackers beat the man and raped the woman, inflicting massive internal injuries with a metal bar, police said. The victims were dumped on the roadside, and the woman died two weeks later in a Singapore hospital.

The brutal attack set off nationwide protests, sparking a debate about the treatment of women and highlighting the inability of law enforcement agencies to protect them.

Related:

Cops on alert as gang rape trial gets under way

Attorney in gang rape case blames victim

Video: Father of rape victim speaks about her dreams, final days

? 2013 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.

Source: http://worldnews.nbcnews.com/_news/2013/02/01/16810379-indian-cabinet-moves-to-toughen-laws-on-rape-crimes-against-women?lite

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A new way to get around: NASA to launch solar sail

The largest solar sail ever constructed is headed for the launch pad in 2014 on a mission to demonstrate the value of "propellantless propulsion"? the act of using photons from the sun to push a craft through space.

Dubbed Sunjammer, the giant?solar sail measures about 124 feet (38 meters) on a side and boasts a total surface area of nearly 13,000 square feet (1,208 square m, or one-third of an acre). The project is under the wing of NASA's Space Technology Program, within the agency's Office of the Chief Technologist.

NASA has contracted with a team of high-tech "solar sailors" at L'Garde Inc. of Tustin, Calif., to build Sunjammer.

L'Garde is no newcomer to novel space structures. The company has worked with the space agency on several projects, including the creation of inflatable structures for radio frequency antennas and solar arrays. In 1996, the company flew the Inflatable Antenna Experiment (IAE) aboard the space shuttle Endeavour's STS-77 mission. [Photos: Solar Sail Evolution for Space Travel]

Programmatic milestone

"We took the name Sunjammer from an Arthur C. Clarke short story, a fictional yacht race in the heavens using solar sails," said Nathan Barnes, L'Garde's chief operating officer and executive vice president, as well as Sunjammer's project manager. Permission to use the name came from the Clarke estate, he told SPACE.com.

Work on Sunjammer this year includes a programmatic milestone ? a critical design review ? along with a variety of ground demonstration tests and qualification of components, Barnes said. The flight of the solar sail, he said, is set for the end of 2014, to be sent spaceward atop a SpaceX Falcon 9 rocket.

"With this sail, we?re targeting our end goal somewhere in the neighborhood of 1,864,114 miles (3 million kilometers) distance from the Earth," Barnes said.

A number of test objectives are to be checked off within the first couple months of flight, he added. These include deployment of the sail, demonstration of vector control using sail-tipped vanes, navigation with accuracy and, finally, maintenance of the spacecraft's position at a gravitationally stable location called Earth-Sun Lagrange Point 1.

Sunjammer won't be the world's first solar sail mission. NASA launched NanoSail-D, whose sail covered just 100 square feet (9.3 square m), in November 2010. And Japan's Ikaros probe deployed?its solar sail in June 2010, becoming the first craft ever to cruise through space propelled only by sunlight.

Neat, clever, exotic orbits

Sunjammer is potentially applicable to an advanced space weather warning system, which could provide more timely and accurate notice of solar flare activity.

The U.S. National Oceanic and Atmospheric Administration is collaborating with NASA and L?Garde on the upcoming demonstration flight, which will cruise to a spot that provides an interesting view of the sun.

"It will be us flying to a place that a customer actually wants to fly a solar sail to," Barnes said. "There are neat, clever, exotic orbits you can do with the solar sail that would permit viewing different portions of the sun that we can?t normally." [The Sun's Wrath: Worst Solar Storms in History]

One-quarter the size of a football field, Sunjammer will produce a whopping maximum thrust of approximately 0.01 newton, Barnes said ? roughly equivalent to the weight of a sugar packet.

Thinner sail

Kapton is the solar sail material of choice. The mission team worked with chemical company DuPont to produce a special layer of Kapton for Sunjammer just 5 microns thick.

"Thinner is always better," Barnes said.

When collapsed, the Sunjammer solar sail is the size of a dishwasher and weighs just 70 pounds (32 kilograms).

There are a number of control techniques involved in successfully unfurling the sail, said Billy Derbes, L?Garde?s chief engineer for Sunjammer.

"The highest risk is in the deployment," Derbes said. A camera attached to the sail will capture the unfurling process.

Game-changing capabilities

NASA is keen to infuse solar sail technology into other potential game-changing mission capabilities.

Barnes said that possibilities include the collection and removal of orbital debris, deorbiting spent satellites, providing a direct communications link to Earth?s south pole, as well as for deep space propulsion.

Barnes said nongovernment, entertainment-oriented uses of solar sails are also being explored by L?Garde.

"All space travel right now is limited by expendables," Derbes said. "If you show a technology not limited by expendables ? and Kapton is a long-lasting film material ? what new applications will people think up? We?re opening up a whole new kind of thinking about how you do things in space."

'Star Trek' passengers

Also to fly onboard Sunjammer are the cremated remains of individuals, a service provided by Celestis, Inc., an affiliate company of Space Services, Inc., a Houston-based aerospace firm.

Celestis flight capsules and modules will be carried by Sunjammer on its voyage through deep space. Already part of that payload are the ashes of "Star Trek" creator Gene Roddenberry and his wife Majel Barrett Roddenberry, often called the "first lady" of the sci-fi series.

"Celestis is pleased to offer our first-ever Voyager deep space memorial spaceflight aboard the Sunjammer mission," said Celestis CEO Charles Chafer.

"Since 1997, Celestis has conducted a dozen memorial spaceflights, and this solar sail mission will mark our most ambitious flight ever. We are excited to be a part of the Sunjammer team," Chafer told SPACE.com.

'Green' space propulsion

Sunjammer?s success is the key to enabling several science and exploration missions that can only be accomplished with a solar sail, said Les Johnson, deputy manager of the Advanced Concepts Office at NASA's Marshall Space Flight Center in Huntsville, Ala.

Along with better sun-watching and warning tasks, NASA recently studied the use of a solar-sail-propelled spacecraft for visiting multiple near-Earth asteroids (NEAs), Johnson said.

"We found that a Sunjammer-derived sail could visit up to six NEAs within six years of being launched. This would be impossible with chemical rockets and might not be achievable by electric propulsion. And it?s all because the sail uses no propellant ? deriving its thrust from sunlight, making it a very ?green? space propulsion system," he said.

Johnson is co-editor with Jack McDevitt of "Going Interstellar" (Baen Books, 2012), a unique blend of science fact and science-fiction writings on interstellar voyaging.

"For me, I?m most excited about using a solar sail unfurled close to the sun, inside the orbit of Mercury, and using the increased solar pressure there to accelerate a large solar sail to speeds that will allow it to reach well beyond the edge of the solar system and into interstellar space within my lifetime," Johnson said.?

Doing so, Johnson said, "would be the first ?baby step? in a series of increasingly large sails that might one day enable us to reach the stars. This is one of the few ways nature has provided for us to travel between the stars."

Leonard David has been reporting on the space industry for more than five decades. He is former director of research for the National Commission on Space and a past editor-in-chief of the National Space Society's Ad Astra and Space World magazines. He has written for SPACE.com since 1999.?Follow SPACE.com on Twitter?@Spacedotcom. We're also on?Facebook?&?Google+.?

Copyright 2013 SPACE.com, a TechMediaNetwork company. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.

Source: http://news.yahoo.com/nasa-launch-worlds-largest-solar-sail-2014-193058903.html

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The Yeshiva World VIDEO: Yesh Atid's Rabbi Lipman: We Oppose ...

[VIDEO IN EXTENDED ARTICLE]

Now that the general election is behind us, Beit Shemesh resident American-born Rabbi Dov Lipman, who will be entering the 19th Knesset on the Yesh Atid list, speaks with community residents.

Rabbi Lipman?s popularity among many stems from the fact that in the eyes of the Israeli political scene he is a member of the chareidi community yet his does not appear as harsh in their eyes as Israeli chareidim may appear. Some chareidim however refuse to view him as a chareidi, perhaps a matter of semantics, but nonetheless an issue that carries some weight in these post-election days. He has not earned a gold star from many chareidim after aligning himself with Lapid, but Lipman is not a stranger to taking a less than popular position in Beit Shemesh, a vocal advocate of moderation and a live and let live hashkafa in disputes between the chareidi and dati leumi residents of his city.

Rabbi Lippmann explains to neighbors that his party is ?opposed to extremism? and that the lineup consists of Ashkenazim, Sephardim frum and non-frum people, seeking to promote the issues at hand, the platform that earned the party 19 seats, not the ethnicity and personal lifestyle of the soon-to-be MKs but their willingness to address the issues at hand.

Lipmann remains a clear voice calling for moderation and daring to speak out against chareidi coercion, as was seen in his statements during the stormy protests in Beit Shemesh surrounding a dati leumi school bordering a chareidi neighborhood, with chareidi zealots attacking elementary school students for not meeting their self-defined tznius standards.

See the MK-elect as he visits with friends in Beit Shemesh following elections.

Click HERE to watch this video on a mobile device.

(YWN ? Israel Desk, Jerusalem)

Source: http://www.theyeshivaworld.com/?p=154767

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Warm Bodies

Nicholas Hoult as R. in Warm Bodies Nicholas Hoult as R. in Warm Bodies

Photo by Jonathan Wenk ? 2012 Summit Entertainment, LLC.

There?s a built-in obstacle to the high concept of Warm Bodies, from writer/director Jonathan Levine, whose zombie rom-com riffs on the Twilight formula of pairing a mortal girl with an undead boy: Not many people fantasize about getting it on with a zombie. Vampires?at least movie vampires, who have long existed at a considerable remove from Bram Stoker?s original, foul-breathed Count Dracula?are brooding, suave, marble-skinned, and sexy, possessed of superhuman physical gifts of strength and speed. Zombies are shuffling, mindless, visibly decaying ambulatory corpses who (with rare exceptions, as in the 28 Days movies) can be outrun by all but the lowest-paid movie extras. In the Twilight series, Edward was a teenager preserved eternally at the height of his youthful beauty. R. (Nicholas Hoult), the undead hero of Warm Bodies, looks more like a pouty-lipped teen idol whose body has been moldering for six months in a dumpster.

The fact of zombies? relative unsexiness needn?t necessarily preclude the possibility of a zom-rom-com, but Levine?s likable-enough fourth feature (his first three were All the Boys Love Mandy Lane, The Wackness, and 50/50) never quite rises to the challenge. I did enjoy Warm Bodies? premise, as explained in a quite funny opening voice-over that riffs on the loneliness of the single boy in the unfeeling crowd. R., a particularly soulful and introspective young zombie, introduces the post-apocalyptic landscape he calls home as he reflects that, when you spend most of your days staggering through an abandoned airport past crowds of fellow lurching brain-eaters, it?s tough to really connect. The closest thing he has to a friend is M. (Rob Corddry), who occasionally sits with R. at a dust-covered airport bar and grunts sympathetically.

The zombie community inhabits a shadow world whose laws and customs are never quite clear?a fuzziness that becomes a real problem in the movie?s plot-driven third act. After a global apocalypse whose origin, like his full name, R. can no longer remember, the world has been divided into the undead and the living, who build fortified walls to protect themselves from the marauding brain-eaters on the other side. General Grigio (an off-his-game John Malkovich), who seems?again vaguely?to be the commander of an anti-zombie militia, sends a group of young fighters, including his daughter Julie (Teresa Palmer), on a mission across the wall. Nearly all the humans are killed in a zombie raid, but fair Julie gets rescued by R., who?s fallen in love at first sight. He takes her to his hideout on an abandoned airplane?a hovel full of vinyl records and other treasures R. has scavenged from the once beautiful world around him.

This middle section, which should have been the movie?s most charming, never quite takes off into the romantic stratosphere. Maybe that?s because R.?s refusal to take Julie back to the world of the living upon her request smacks uncomfortably of abduction?though he insists he?s only trying to keep her safe from the brain-eaters, there are hints that he?s exaggerating the risk in order to keep her there longer. Or maybe it?s just that the ramping up of their romance is too uneven?in one scene Julie is shrinking in repulsion from the monster who?s holding her hostage; in the next she?s taking him for a giggly joyride in a long-undriven sportscar.

Nicholas Hoult?s shambling, insecure hero has an appealingly guileless sweetness, but it?s hard to do a lot with a character whose history and motives are this vague. (Why does R., alone among zombies, have this capacity for self-reflection?) It doesn?t help that R. speaks mainly in grunts for the first half of the film, though his voice-over? ?Don?t be creepy, don?t be creepy,? he instructs himself as he nervously approaches his beloved?provides some welcome psychological context, as well as the majority of the movie?s laughs.

The preternaturally pretty Palmer brings an unusual amount of spunk to her damsel-in-distress role?she has a game, jock-ish quality that makes her believable as a warrior and could have seen her through better action scenes than this movie provides. Levine seems more at ease with the scenes involving romance and friendship (including a touching dramatic moment with an unusually subdued Corddry) than during the choppy, rushed late sequences in which zombies and humans alike are set upon by a digitally animated army of ?bonies?: extra-dessicated, fast-moving superzombies who are never entirely convincing either as a plot contrivance, a threat, or a special effect.

Warm Bodies, which is based on a novel by Isaac Marion, explicitly presents itself as a Romeo and Juliet story, from the names of its central couple to a classic wherefore-art-thou balcony scene. But though it?s about a pair of lovers whose passion is strong enough to break down the barriers between life and death, this mildly amusing, sort-of-sweet comedy is strangely sexless and passion-free?these bodies, whether human or zombie, feel room-temperature at best.

Source: http://feeds.slate.com/click.phdo?i=5c6b209988fbb8277397b0fb0f7bfd8f

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Simplified Option for Claiming Home Office Deduction for Home ...

January 31, 2013

The new optional deduction, capped at $1,500 per year based on $5 a square foot for up to 300 square feet, will reduce the paperwork and recordkeeping burden on small businesses by an estimated 1.6 million hours annually.

The new simplified option is available starting with the 2013 return most taxpayers file early in 2014. Further details on the new option can be found in Revenue Procedure 2013-13 .

The new option provides eligible taxpayers an easier path to claiming the home office deduction. Currently, they are generally required to fill out a 43-line form (Form 8829) often with complex calculations of allocated expenses, depreciation and carryovers of unused deductions.?Taxpayers claiming the optional deduction will complete a significantly simplified form.

Though homeowners using the new option cannot depreciate the portion of their home used in a trade or business, they can claim allowable mortgage interest, real estate taxes and casualty losses on the home as itemized deductions on Schedule A. These deductions need not be allocated between personal and business use, as is required under the regular method.

Business expenses unrelated to the home, such as advertising, supplies and wages paid to employees are still fully deductible.

Current restrictions on the home office deduction, such as the requirement that a home office must be used regularly and exclusively for business and the limit tied to the income derived from the particular business, still apply under the new option.

IRS

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Source: http://accountingportal.com/2013/01/31/simplified-option-claiming-home-office-deduction-home-based-businesses/

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