February 2005

• There are ongoing watercolor classes every Monday night with instructor JOE PHILLIPS. Join Joe each Monday night from 6:00 – 9:00 pm. Each week there will be a different “theme” for painting – florals, landscapes, etc. Please plan to arrive early to set up. You can sign up at the door (cost is $35 for each three-hour class) or you can pre-register for the “themes” you are particularly interested in by calling Joe or Nancy for more details at 703-273-6223. Bring paints and brushes; paper and mats provided.
• Four classes will be offered with LASSIE CORBETT, beginning Wednesdays, February 2 and continuing for 8 weeks. Beginning/Continued Watercolor: 10:00 a.m.-12:00 p.m. Beginners welcome. Intermediate Watercolor: 1:00-3:00 p.m. Oriental Brushpainting: 4:00-6:00 p.m. Advanced Watercolor: 7:00-9:00 p.m. Cost is $165 per person.

The Vienna Jaycees invites members and friends on a snow tubing trip at nearby Massanutten Resort in Harrisonburg, VA. (Photos at http://www.massresort.com/2003/Snow/snowtubing.htm) On Saturday, February 19, the group will leave at approximately 9:00 a.m. to carpool from NOVA to Harrisonburg (1.5 hours). Tickets cost $18/person for a two hour session and are sold on a first come, first served basis. It's a pretty easy going daytrip and a great chance to enjoy the beautiful landscape of the Shenandoah. Please RSVP to Gabi Pena at gpena@tnc.org.

The Cold War Museum is pleased to announce that they will hold their annual golf tournament on Monday May 16th at Piedmont Country Club in Northern Virginia (14675 Piedmont Vista Drive - Haymarket, VA 20169 near Rt. 66 and Rt. 15 past Manassas). Registration will begin at 11:00 a.m., a golf clinic will be held at noon, and the shotgun start will be at 1:00 p.m. Your $150 donation includes: golf & cart, refreshments, lunch, silent auction, course contests, awards dinner, 1st, 2nd, & 3rd place prizes and much more! Call 703-273-2381 to learn about sponsorship opportunities. To register for the tournament, please visit www.coldwar.org, download and print the registration form, fill it out and return it to the address on the form before May 10.

Northwest Federal Credit Union wants to know: “Are you overwhelmed with high-rate credit card bills?” Let NWFCU help. Transfer your credit card balances to a low-rate NWFCU VISA or MasterCard, with credit card rates as low as 8.25% APR. For an application and to learn more, visit www.northwestfcu.org.

Goodman & Company, a regional certified public accounting firm, awarded $2,500 to Virginia Tech’s Accounting Department and $250 each to first place student team winners: Chris Benton, Paul Demere, Eric Gravil, and Jonathan Motley, led and moderated by Professor John Brozovsky. The final challenge was a six-hour exam held Saturday, November 13, as the second part of a competition solving complex accounting and tax problems simulating today’s public accounting challenges. The exercise was created and judged by Goodman & Company partners. The Goodman Accounting Challenge is an annual educational competition sponsored by Goodman & Company to recognize outstanding accounting students and promote the integrity of the accounting profession. Finalist teams in the challenge were hosted for weekend festivities with entertainment and banquet ceremonies. Twenty Southeastern university/college teams competed in an eight-hour preliminary accounting exercise to become finalists. Four teams competed in the final challenge. The other finalist teams that participated were from Salisbury University (2 teams) and Ferrum College. The Salisbury teams were moderated by Professor Kenneth Smith and James Files. Professor David Sulzen moderated the Ferrum team. Photos, professor and student quotes from other universities, and details on the challenge can be found on the Goodman & Company website, www.goodmanco.com.

United Bank Promotes Dempsey and Mainello - B. Todd Dempsey, Jr. has been promoted to Senior Vice President and Business Lending Manager. Joining United Bank in 2004, Mr. Dempsey has been a part of Northern Virginia’s banking community for nearly 25 years, bringing extensive experience in working with small to medium-sized businesses to meet their borrowing needs. His background also includes management positions in consumer lending and branch administration. Joseph T. Mainello has been promoted to Senior Vice President and Consumer Lending Manager. Mr. Mainello began his banking career more than 20 years ago, and joined United Bank in 1994 as a consumer lending officer. Since that time he has helped hundreds of local families with their borrowing needs while helping to train other consumer lenders on the United Bank team. He is a resident of Leesburg, Virginia. United Bankshares, Inc., with $6.4 billion in assets, has 90 full-service offices in Virginia, West Virginia, Maryland, Ohio and Washington, D.C. The Company’s stock is traded on the NASDAQ (National Association of Securities Dealers Quotation System) National Market System under the quotation symbol “UBSI”.

Virginia Commerce Bancorp, Inc. (Nasdaq: VCBI), parent company of Virginia Commerce Bank (the “Bank”), reported its financial results for the year ended December 31, 2004. In 2004 the Company achieved record earnings of $14.2 million and an increase of 23.2% compared to earnings of $11.5 million for the prior year. Net interest income increased $9.6 million, or 29.9%, from $32.1 million for the prior year to $41.7 million, also due to significant growth in loans as the Company’s net interest margin was down from 4.30% in 2003, to 4.23% for 2004. Non-interest income declined 25.7%, from $7.7 million in 2003, to $5.8 million for 2004. The decline was the result of lower levels of fees and net gains on mortgage loans held-for-sale as originations were down due to lower refinancing activity by $111.9 million, or 38.9%, from $287.8 million in 2003 to $175.9 million in 2004. For the year, non-deposit investment service commissions increased $225 thousand, or 111.4%, from $202 thousand in 2003 to $427 thousand, service charges and other fees were up $140 thousand, or 8.7%, and other income was up 33.6% for the year.

Office Depot, one of VTRCC’s new members, thanked Chairman Maris Angolia and President Gary Powers for attending the Office Depot Grand Opening/Ribbon Cutting in Vienna on January 6. Pictured below (left to right) are Angolia, U.S. Congressman Tom Davis, Virginia Senator Jeannemarie Devolites Davis, Office Depot District Operations Manager Fred Johnson, and Powers.

• Sampler Fitness Series, a three-part introduction to Pilates, yoga and meditation, and balance and body awareness, will meet February 4 and 11 from 11 a.m. to noon and February 15 from 12:30 to 1:30 p.m. at the Vienna Community Center, 120 Cherry St., S.E. The fee for all three sessions is $5 for Town of Vienna residents and $6.25 for out-of-town participants. For more information, call the Vienna Parks and Recreation Department at 703-255-6360 or visit www.ci.vienna.va.us.
• A concert night for Vienna area high school students featuring live bands is scheduled for Saturday, February 5, from 7 to 11 p.m. at Club Phoenix Teen Center, located in the Vienna Community Center, 120 Cherry St., S.E. Admission is $5 person. A Valentines dance for 6th graders will be held at Club Phoenix from 3:30 to 6 p.m. Friday, February 11. Free admission. Enjoy fun and games and as much chocolate as you can handle! For more information, call the Vienna Parks and Recreation Department at 703-255-6360. Club Phoenix features a big screen TV, VCR, jukebox, CD player, video games, pool and ping pong tables, food area, and a state-of-the-art sound system.
• Auditions for the Vienna Theatre Company's spring musical, “Pippin,” will be held February 7 from 7:30 to 10 p.m. and February 9 from 7:30 to 10:30 p.m. at the Vienna Community Center, 120 Cherry St., S.E. Be prepared to move and sing a song that is not from the show. For more information, call 703-242-6423
• February 6 is the registration deadline for the Vienna Parks and Recreation Department's men’s softball league. Games begin April 11 at Vienna’s Southside Park. Registrations will be accepted on a first-come, first-served basis. For league information packages, contact Keith Fees at 703-355-6352 or e-mail fees@ci.vienna.va.us.
• Friday, February 11, is the deadline for non-profit Vienna organizations to apply for donations of Town funds in fiscal year 2005-06. Applications should be addressed to John H. Schoeberlein, Town Manager, Vienna Town Hall, 127 Center St., S., Vienna, VA 22180-5799. All requests must include the following information:
  • Name of the organization and names and addresses of its principal officers;
  • Purpose of the organization and a description of its programs and activities;
  • Percentage of members or participants who live in town or who own or are employed by town businesses;
  • Organization budget showing all income and expenses for the year in which the donation will be used;
  • Amount of funding requested from the Town;
  • Purpose for which the donation will be used;
  • Synopsis of the fund-raising activities being conducted during the current year;
  • Statement signed by the principal officer that membership or participation is open to all residents and business people in town without regard to race, national origin, religion or sex. For more information, call the Town Manager's office at 703-255-6370
• The Annapolis Bluegrass Coalition will perform a concert on Sunday, February 13, from 2 to 3:30 p.m. at the Vienna Community Center, 120 Cherry St., S.E. Admission is free. The group blends traditional and contemporary bluegrass music and plays throughout the mid-Atlantic area. For more information, call the Vienna Parks and Recreation Department at 703-255-6360.
• An Introduction to Wills, Trusts and Estate Planning will be presented on Monday, February 14, from 10 to 11:30 a.m. at the Vienna Community Center, 120 Cherry St., S.E. Attorney David Hoffman will discuss the many forms of wills and trusts, gift giving, federal and state tax considerations, and making peace with probate. This program is free of charge and no registration is required. For more information, call the Vienna Parks and Recreation Department at 703-255-6360.
• Applications to enter the Vienna Parks and Recreation Department's annual Amateur Photography Contest and Exhibit will be available beginning February 1 at the Vienna Community Center, 120 Cherry St., S.E. Exhibit dates are Saturday and Sunday, March 19 and 20. Photos will be judged by local professional photographers and ribbons awarded in eight categories in black & white and color divisions. There will also be a separate contest section for students in grades 7-12. The entry fee is $7 per person. Entries are limited to five photos per person and two per category. For more information, call Vienna Parks and Recreation at 703-255-6360.

• Examine your options instead of giving to the first charity from which you receive an appeal. There will be a huge number of relief efforts responding to the diverse needs of disaster victims.
• Be wary of appeals that are long on emotion, but short on what the charity will do to address the specific disaster. Ask specific questions and demand specific answers.
• Do not let the urgency of the need influence you to give cash; always make a check out to the full name of the charity. If you are considering donating goods (clothing, food, etc.), first verify if the charity is accepting such items as the needs of disaster victims will change over time. And if they are accepting those goods, ask about the charity’s distribution plan.
• Ask how much of your gift would be used for the disaster mentioned in the appeal, and how much would go towards administrative and fund raising costs. Don’t believe it if someone tells you there are no fundraising or administrative costs. It takes money to get contributions to those in need.
• Remember there will be many opportunities to give in the future. The problems caused by disasters don't disappear after the headlines do.
• Check the reputation of the charity by calling the BBB charity line at 804-648-0036 or go online to www.bbb.org and link to the Wise Giving Alliance for reports on hundreds of charities. In Virginia, soliciting charities must be registered with the state office of consumer affairs. Verity that the registration is current.

• Winter Driving - Driving conditions might be less than ideal in areas where the recent rain has perhaps frozen. The Virginia Department of Transportation offers the following guidelines for safe winter weather driving:
  • Before beginning your trip, know the current road conditions and weather forecast. For statewide highway information 24 hours a day, call the Highway Helpline at 1-800-367-ROAD, TTY 1-800-432-1843.
  • Keep your car’s windows, mirrors and lights clear of snow and ice.
  • Always wear your safety belt.
  • Leave a few minutes early to allow extra time to get to your destination.
  • Start out slowly in the lowest gear recommended by your vehicle’s manufacturer.
  • Be aware of potentially icy areas such as shady spots and bridges.
  • Keep a safe distance of at least five seconds behind other vehicles and trucks that are plowing the road.
    o Keep an emergency winter driving kit in your car.
    o Drive smart.
• Emergency Heating - The Energy Assistance Program, administered by the Fairfax County Department of Family Services, helps households in heating emergency situations with primary heat security deposits, utility heating bills, repair/replacement of heating equipment, primary heating fuel or emergency shelter. To be eligible, an individual and/or family must be financially needy and must meet certain other requirements. Applications for crisis assistance will be accepted at the Department of Family Services through March 15. To receive an application, call 703-324-7101, TTY 703-222-9452.
• Homelessness - If people you know in Fairfax County are experiencing homelessness, they are welcome to come in from the cold to sleep in a safe place. Call one of the county’s community shelters about the winter program:
  • Bailey’s Crossroads Community Shelter, located in the Bailey’s/Culmore area at 3525 Moncure Avenue (corner of Moncure and Columbia Pike), Baileys Crossroads. 703-820-7621, TTY 711.
  • Eleanor U. Kennedy Shelter on Richmond Highway (Route 1) near Fort Belvoir at 9155 Richmond Highway, Fort Belvoir. 703-799-0200, TTY 711.
  • Embry Rucker Community Shelter near the Reston library, 11975 Bowman Towne Drive, Reston. 703-437-1975, TTY 711.
• Freezing Pipes and Plumbing - Fairfax Water encourages residents to take the following preventative actions to protect home plumbing:
  • Locate and mark the main water cutoff valve for your home. This cutoff valve is usually found near where the water line comes into your house. Damage from running water can be minimized if you can turn off this valve quickly.
  • Make sure the water line to outside faucets is turned off and the line is drained. Consider wrapping or insulating your water pipes, especially those pipes near outside walls, under the house, or in the attic. Insulation supplies are available at your local home improvement or hardware store.
  • Eliminate drafts. Check around the home for areas where water supply lines are located in unheated areas and take measures to prevent the flow of cold air in these areas. Look in the basement, crawl space, attic, garage and under kitchen and bathroom cabinets. Both hot and cold water pipes in these areas should be insulated. A hot water supply line can freeze just as a cold water supply line can if water is not running through the pipe and the water temperature becomes cold.
  • If your water pipes do freeze, never try to thaw a pipe with an open flame or torch. You can use a hair dryer or portable heater, but always be careful of the potential for electric shock in and around standing water.
  • If you will be away from your home, keep the thermostat at a reasonable temperature to make sure all areas with water pipes are kept above freezing.
  • If you suspect you have a frozen water meter, call Fairfax Water for help. Service crews are available 24 hours a day and will respond as soon as possible to your request. You can reach the Fairfax Water’s Customer Service Department at 703-698-5800, TTY 711. If after hours, the emergency number is 703-698-5613, TTY 711. Additional information can be found at www.fairfaxwater.org.
  • If you are vacating your home because you have lost your heat source, locate and turn off your main water cutoff valve. After the valve is turned off, open a faucet on each level of your home to allow for expansion should the undrained water freeze. If you are staying in your home or will be monitoring your home frequently, allow a faucet to drip cold water slowly. The dripping faucet should be the one that is the greatest distance from your main water cutoff valve. Also, consider allowing a slow drip in areas that are least protected from the cold (basements, crawl spaces, attics and garage).
• Cold Weather and Children - Whether it’s a hot sunny day or a cold snowy night, it is never a good idea to leave your children alone in a car. Even if you are just running into the post office or picking up something quick at the store, it is too long to leave your young children alone. Any length of time alone in a car can be dangerous for a child. Hypothermia can occur in just minutes for infants and young children. There are other risk factors, such as pulling the emergency brake or being abducted. Residents are reminded that inclement weather can result in the closing of child-care programs such as the county’s School Age Child Care (SACC) program. Parents are encouraged to make arrangements in advance if they know they will need care for their children. By planning ahead and knowing the options, families can be prepared to meet the unexpected. In Fairfax County, working parents have several options. They can use the Office for Children's online search feature at www.fairfaxcounty.gov/childcare or call the Child Care Assistance and Referral program at 703-449-8484, TTY 711. Many family child-care providers and some child-care centers offer emergency back-up child care. The Web site also includes the names of employer sponsored back-up child-care centers in employment hubs of Tysons Corner and Reston. Both of these options require advance arrangements to ensure that the programs have required information from the family and that children are familiar with the arrangement. Finally, the county’s seven community centers managed by the Department of Community and Recreation Services are available for school-age children during snow days. Information about the community centers is available on the county’s Web site at www.fairfaxcounty.gov/rec/Comm_Ctr/CCMain_Pg.htm.
• Animal Safety - Bring pets indoors when the temperature drops. No matter what the temperature, wind-chill can threaten a pet’s life. A dog or cat is happiest and healthiest when kept indoors. If your dog is an outdoor dog, he/she must be protected by a dry, draft-free doghouse that is large enough to allow the dog to sit and lie down comfortably, but small enough to hold in his/her body heat. The floor should be raised a few inches off the ground and covered with cedar shavings or straw. The doghouse should be turned to face away from the wind, and the doorway should be covered with waterproof burlap or heavy plastic. Warm engines in parked cars attract cats and small wildlife that may crawl up under the hood. To avoid injuring any hidden animals, bang on your car’s hood to scare them away before starting your engine. The salt and other chemicals used to melt snow and ice can irritate the pads of your pet’s feet. Wipe the feet with a damp towel before your pet licks them and irritates his/her mouth.
• Health Issues and Cold Weather - The Community Health and Safety section of the Health Department’s Division of Environmental Health works to ensure that homes are kept safe and sanitary all year long. During cold winter months, environmental health specialists advise that home heating systems must be adequate enough to maintain a minimum indoor temperature of 65 degrees Fahrenheit between Oct. 15 and May 1 (according to Virginia Code). The furnace, not space heaters, must be the main source of heat. If space heaters are used for supplemental heat, they must always be used according to manufacturer instructions, and should never be left unattended. In addition, electrical cords should never be placed under rugs.
• Fire Evacuation Plans - Environmental health specialists also educate county residents about making their homes easy to evacuate in the event of a fire. Basement rooms used for sleeping must have windows or escape openings that open to the outside and are large enough for adults to get out (and low enough for children to reach). Any room used for sleeping must have two means of exit. In addition, stairways must be clear of obstructions, and smoke detectors must be working. People living in houses that are crowded, unsafe, or have bedrooms in the basement can call the Health Department’s Community Health and Safety section to arrange a home inspection. Call 703-246-2300, TTY 703-591-6435.
• Freezing Water on Roofs and in Gutters - County building officials caution residents that ponding water or ice should be removed from rooftops, especially flat roofs, as well as decks attached to the house. If you are equipped to access the roof and can do so safely, use extra caution on slippery surfaces and check for overhead power lines before placing or moving ladders. If you are not able to safely clear your roof, get professional help. Heavy ice left to melt on rooftops can stress the structure and cause leaks due to water working its way past the flashing, resulting in water damage inside the structure. Freezing rain in the gutter is an additional danger. Water can build up behind the ice and back up under shingles that can cause leaks in the structure. The weight of the ice in the gutter can also stress the gutter system causing gutters and drain pipes to sag or fall off.
• Utilities - Gas utility companies recommend using a brush or broom – not a shovel – to clear meters and pipes of icicles to prevent water from leaking into the equipment. Be sure that ice is not blocking intake or exhaust vents that go through outside walls. Residents are also encouraged to remove ponding water or ice from foundation walls to limit the melting water from seeping into the structure. And finally, clear ice away from downspouts so that melting water has a path to flow away from the house.
• Additional Information and Resources - In cases of extreme weather, Fairfax County residents concerned about the safety or well being of children, elderly adults or adults with disabilities can contact Fairfax County Child Protective Services at 703-324-7400, TTY 711 or Adult Protective Services at 703-324-7450, TTY 711. Additional information from Fairfax Water can be found at www.fairfaxwater.org. Winter safety reminders from the Health Department are at www.fairfaxcounty.gov/service/hd/hdpdf/winter.pdf. Further information and links to additional resources are also available on the emergency information page on the Fairfax County Web site at www.fairfaxcounty.gov/emergency. Residents may also call the Fairfax County Government Emergency Information Line, available 24 hours a day with recorded information, at 703-817-7771, TTY 711.

• A Bright Idea: Fairfax County Recycles its Fluorescent Bulbs - This fall the county instituted a program to recycle the fluorescent bulbs used in its buildings. By installing these energy-saving bulbs, the county already saves money and helps protect the environment. However, officials thought dimly about dumping these bulbs into our waste stream because fluorescent bulbs contain trace amounts of mercury. The new Fluorescent Lamp Management Program, created by the Fairfax County Facilities Management Division, aims to recycle approximately 20,000 bulbs per year. Since its kick off in September, the program already has reached one-quarter of its annual goal — recycling 5,000 bulbs so far. The county’s new program makes it an environmental leader. Nationwide, only 20 percent of all fluorescent bulbs are recycled, according to the U.S. Environmental Protection Agency. For more information about household waste that can be recycled, visit www.fairfaxcounty.gov/dpwes/trash/disphhw.htm, or call the Fairfax County Solid Waste Management Program at 703-324-5230, TTY 711. For additional information about the Fluorescent Lamp Management Program, contact Mike Harkness or Dennis Presley with the Fairfax County Facilities Management Division at 703-293-8060, TTY 711.
• Fairfax County has been recognized by Gov. Mark R. Warner as an official Virginia 2007 Community as part of the Virginia 2007 Community Program, established to expand tourism, economic development and educational opportunities throughout the state in preparation for the 400th anniversary of the founding of Virginia and Jamestown, the first permanent English settlement in America. As part of a growing list of communities participating in this program, Fairfax County has agreed to follow a five-step process consisting of creating a citizen planning committee; adopting a project that highlights the county’s history; examining the county’s strengths and weaknesses to discover ways to make it a better place to work, live and visit; adopting a project to be completed in 2007 that will be a lasting legacy for present and future citizens of the county; and planning activities in 2007 that will invite visitors from around the world to visit Fairfax County. For information about the Fairfax County Virginia 2007 Community Program, contact the Fairfax County Office of Public Affairs at 703-324-3187, TTY 703-324-2935.
• The Fairfax County Government Emergency Information Line is not only a source of information during times of severe weather or other types of emergencies, but it also provides year-round preparedness information for county residents. Currently featured on the emergency information line are messages on winter preparedness, fire safety tips and details on assembling an emergency preparedness kit. Residents may call 703-817-7771, TTY 711, to speak with staff during normal government business hours (Monday through Friday, 8 a.m. - 4:30 p.m.). During emergency events, the emergency information line operates with extended hours. At other times, callers can choose from a menu of recorded information or leave a message that will be returned the next business day.
• The Fairfax County Wastewater Collection Division’s sewer maintenance practices are featured as a case study on the U.S. Environmental Protection Agency’s Web site. The case study about the county can be found at www.epa.gov/npdes/sso/virginia. The EPA highlights the division, a part of the Department of Public Works and Environmental Services, because the county is following techniques based upon the agency’s suggested sewer management framework. In fact, the county began implementing its re-engineered approach in 1995, before the EPA rolled out its recommended practices. The county’s 3,200-mile sanitary sewer system contains 64 pump stations, 280 grinder pumps, 53 permanent flow meters, and 11 rain gauges. The system collects an average of 100 million gallons of wastewater per day and delivers it to five treatment plants. For more information, please contact Ifty Khan, Fairfax County Wastewater Collection Division, at 703-250-2700, TTY 711, or learn more about the county’s Wastewater Collection Division by visiting www.fairfaxcounty.gov/living/publicworks.

• Food – energy bars; ready-to-eat canned meals, fruits and vegetables; peanut butter; crackers; trail mix; canned milk or soup; comfort foods, such as hard candy, cookies, sweetened cereal or instant coffee.
• Water – a minimum of one gallon per person per day (two quarts for drinking and two quarts for food preparation/sanitation) – stored in plastic containers, such as soft drink bottles. Do not store water in glass containers.
• Flashlight and battery-operated radio, with extra batteries.
• Medications – both prescription and nonprescription; vitamins.
• First aid kit – to include bandages, antiseptic wipes, antibiotic ointment packages, aspirin, gauze, scissors, first aid instruction materials.
• Personal hygiene items – toothbrush, toothpaste, comb, brush, soap, contact lens solution, feminine supplies.
• Clothing and bedding – at least one change of clothes and shoes for each person; sturdy shoes or boots; rain gear; sleeping bags; blankets.
• Sanitation – toilet paper; towelettes; hand sanitizer; disinfectant; plastic bags, ties; household chlorine bleach.
• Other supplies – such as paper plates, cups and plastic utensils; aluminum foil; plastic storage containers; matches in a waterproof container; map; wrench (to turn off gas and water connections); non-electric can opener; cash, change or traveler’s checks; paper, pens and pencils.
• Special items – games or books; important family documents – such as insurance policies, passports, important telephone numbers, family records, etc. – in a waterproof, portable container; any supplies for persons with disabilities or special needs for infants or elderly persons.
• Communication Plan – an important part of any kit is to include a family communication plan, with all important phone numbers and contact information. This will speed up your ability to communicate with family and friends in the event of an emergency.
• Emergency preparedness kits can be customized to meet your individual needs, but should include a minimum of a three-day supply of food and water. These kits cannot provide all the supplies you might need in an emergency, but should be designed to provide the basics needed to sustain you and your family for a minimum of three days should an emergency or disaster occur.

• More than 61 million Americans chose IRS e-file options in 2004 — 16 percent more than the year before. The total Individual return filings in calendar year 2005 are expected to grow to nearly 131.9 million, and the IRS expects a record number of e-filers this year. E-filers enjoy faster refunds, more accurate returns, quick electronic confirmation, less paperwork through electronic signatures, easy payment options, and Federal/State e-filing. Filing your taxes was never easier! Learn how to e-file for 2004 at http://www.irs.gov/efile/index.html
• As part of an ongoing effort to improve ethical standards for tax professionals and to curb abusive tax avoidance transactions, the Treasury Department and the Internal Revenue Service issued final regulations amending Treasury Department Circular 230. Circular 230 is applicable to attorneys, accountants and other tax professionals who practice before the IRS. The revisions to Circular 230 provide standards of practice for written advice that reflect current best practices and are intended to restore and maintain public confidence in tax professionals. These revisions ensure that tax professionals do not provide inadequate advice, and increase transparency by requiring tax professionals to make disclosures if the advice is incomplete.
• You can avoid headaches at tax time by keeping track of your receipts and other records throughout the year, the IRS advises. Good recordkeeping will help you remember the various transactions you made during the year, which may help you out on your taxes. Records help you document the deductions you’ve claimed on your return. You’ll need this documentation should the IRS select your return for examination. Normally, tax records should be kept for three years, but some documents — records relating to a home purchase or sale, stock transactions, IRA and business or rental property — should be kept longer. For more information on what kinds of records to keep, see IRS Publication 552, Recordkeeping for Individuals, and Publication 17, Your Federal Income Tax for Individuals. Both are available on the IRS Web site at www.irs.gov or by calling toll-free 1-800-TAX-FORM (1-800-829-3676).

• Education Incentives
  • The maximum Tuition and Fees Deduction is $4,000 for those with Adjusted Gross Income (AGI) up to $65,000 and $2,000 for those with an AGI over $65,000 but not over $80,000. These AGI amounts are doubled for married persons filing jointly.
  • Distributions from Qualified Tuition Plans (QTPs) maintained by private educational institutions are excludible up to the amount of qualified educational expenses. This tax break had been limited to State-sponsored QTPs.
• Tax Credits
  • The Additional Child Tax Credit is now refundable up to 15 percent of the amount by which earned income exceeds $10,750. The rate had been 10 percent. Taxpayers with more than two qualifying children may be eligible for a larger credit. Nontaxable combat pay counts as earned income when figuring this credit.
  • In computing the Earned Income Tax Credit, a taxpayer with nontaxable combat pay has the option of counting that pay as earned income, or omitting it. This has no effect on the amount of combat pay that is not taxed.
• Retirement Plans / Individual Retirement Arrangements
  • The elective deferral limit for 401(k), 403(b) and most 457 plan participants rose to $13,000 ($16,000 for 403(b) participants for whom the 15-year rule applies). For SIMPLE plans, the limit rose to $9,000.
  • The catch-up contribution limit for persons age 50 or older rose to $3,000 for 401(k), 403(b) and 457 plans and to $1,500 for SIMPLE plans.
  • The $10,000 phaseout range for IRA deductions for those covered by a pension plan begins at income of $45,000; $65,000 if married filing jointly or a qualifying widow(er). It still begins at zero for married persons filing separately.
  • Extension of Expiring Provisions- These provisions were left unchanged through 2005:
• Deduction for Educator Expenses
• Qualified Electric Vehicle Credit and Clean-fuel Vehicle Deduction
• Archer Medical Savings Accounts
• DC First-time Homebuyer Credit
• Allowance of nonrefundable personal credits against the alternative minimum tax
• Miscellaneous Items
• When itemizing, taxpayers have the choice of deducting state and local income or sales taxes. An optional state sales tax table may be used in lieu of receipts for sales taxes paid. Sales taxes paid on a motor vehicle may be added to the table result, but only up to the amount paid at the general sales tax rate. Sales taxes on a boat, plane, home, or home building materials may be added if taxed at the general sales tax rate.
• For most noncash charitable contributions after June 3, 2004, taxpayers must satisfy these reporting requirements, based on the value of the deduction:
  • More than $5,000 – obtain a qualified appraisal and attach Form 8283
  • More than $500,000 (if art, $20,000 or more) – attach a copy of the appraisal
• An “above-the-line” deduction is available for contributions to Health Savings Accounts made by April 15, 2005. The deduction is limited to the annual deductible on the qualifying high deductible health plan, but not more than $2,600 ($5,150, if family coverage). These limits are $500 higher if the taxpayer is age 55 or older ($500 each if both spouses are 55 or older). A person cannot contribute to an HSA starting the first month he or she is enrolled in Medicare.
• Taxpayers may not exclude any gain on the sale of a principal residence if they sold the property after Oct. 22, 2004, and had acquired it in a like-kind exchange during the five-year period ending on date of the sale.
• The standard mileage rate for business purposes rose to 37½ cents per mile. For medical or moving purposes, it rose to 14 cents per mile.
• Business taxpayers may take a Section 179 expense deduction for up to $102,000 of qualifying equipment purchases, with this limit reduced by the amount that the total cost of section 179 property placed in service during the year exceeds $410,000. The limit for certain sport utility and other vehicles that are not subject to the passenger auto limits and were placed in service after Oct. 22, 2004, is $25,000.
• Inflation Adjustments for 2004 - The filing requirements, personal exemption, standard deduction and maximum Earned Income Tax Credit amounts are among the inflation-adjusted items.
• The 2004 gross income filing requirements are:
  • Single . . . . . . . . . . . . . . . . . . . . . $ 7,950
  • Head of household . . . . . . . . . . . $ 10,250
  • Married filing jointly . . . . . . . . . . . $ 15,900
  • Married filing separately . . . . . . . $ 3,100
  • Qualifying widow(er) . . . . . . . . . . $ 12,800
• Different amounts apply if the taxpayer or spouse is age 65 or older, or if the taxpayer can be claimed as a dependent on someone else's return. There are also other specific situations that require the filing of a return, such as when the net earnings from self employment are $400 or more.
• The personal exemption amount for 2004 is $3,100 — $50 more than last year. Higher income taxpayers may have to reduce the personal exemption amount they claim if their adjusted gross income exceeds:
  • Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 142,700
  • Head of household . . . . . . . . . . . . . . . . . . . . . . $ 178,350
  • Married filing jointly or Qualifying widow(er) . . . $ 214,050
  • Married filing separately . . . . . . . . . . . . . . . . . . $ 107,025
  • These taxpayers use a worksheet in the tax package to figure their deduction for exemptions.
• The standard deduction amounts for 2004 are:
• Single or Married Filing Separately . . . . . . . . . . $ 4,850
• Head of household . . . . . . . . . . . . . . . . . . . . . . $ 7,150
• Married filing jointly or Qualifying widow(er) . . . $ 9,700
• Different amounts apply if the taxpayer or spouse is blind or is age 65 or older, or if the taxpayer can be claimed as a dependent on someone else's return.
• The Earned Income Tax Credit amounts for 2004 are:
  Qualifying child Income Under* Max. Credit Income for Max. Credit
  One . . . . . . . . . $ 30,338 . . . . $ 2,604 . . . . . $ 7,650 — 14,049*
  Two or more . . $ 34,458 . . . . $ 4,300 . . . . $10,750 — 14,049*
  None . . . . . . . . $ 11,490 . . . . $ 390 . . . . $ 5,100 — 6,399*
  (*These amounts are $1,000 higher for married persons filing joint returns.) The maximum amount of investment income a person may have and still be eligible for the Earned Income Tax Credit increased to $2,650.
• IRS Publication 553, Highlights of 2004 Tax Changes, will have more details on the new provisions. It will be available in February 2005 through the IRS Web site, www.irs.gov, or by calling (toll-free) 1-800-TAX-FORM (1-800-829-3676).

• On the internet, by visiting www.IRS.gov,
• Via fax, by calling 1-703-368-9694 (not a toll-free call) from any fax machine and following the directions at the prompts. Taxpayers will need to enter the catalog number for any requested items, which will be faxed directly to their machine.
• Live over the telephone, by calling 1-800-TAX-FORM (1-800-829-3676). Taxpayers may ask tax questions by calling the toll-free customer service line at 1-800-829-1040. TTY/TDD users may call 1-800-829-4059 to ask tax questions or to order forms and publications.
• Pre-Recorded over the telephone, by calling 1-800-829-4477 to hear pre-recorded messages covering various tax topics or to check on the status of their refund. TeleTax topics, which range from “IRS assistance” to “who must file,” are listed on pages 8 and 9 of the Form 1040 Instruction booklet, available at IRS.gov — just type “1040” in the forms and publications search box.
• Pickup publications, forms and instructions at many post offices, libraries and IRS offices. Electronic kiosks containing commonly-used forms (Form 1040 series) and tax information are available in some locations. Check “Contact My Local Office” on IRS.gov for availability by state.
• Get face-to-face help by visiting a local Taxpayer Assistance Center. IRS representatives in these offices can help with inquiries or adjustments to tax accounts, payment plans for those who owe tax and cannot pay the full amount, questions about IRS letters and notices, and levies on wages or bank accounts. www.irs.gov/localcontacts.
• The Business and Specialty Tax Line at 1-800-829-4933 provides help for small businesses, corporations, partnerships and trusts who need information or help preparing business returns. Customers calling this number can apply for a new Employer Identification Number (EIN) and receive help on employment, partnership, corporation, estate, gift, trust and excise taxes, as well as issues related to Federal Tax Deposits.
• Volunteer Income Tax Assistance and Tax Counseling for the Elderly can be found at http://www.irs.gov/individuals/article/0,,id=107626,00.html
• Guide to Free Tax Services (Publication 910) is online at http://www.irs.gov/pub/irs-pdf/p910.pdf

• The Town of Vienna’s Comprehensive Annual Financial Report for fiscal year 2003-2004 is now available. Copies may be reviewed in the Finance Department at Town Hall and purchased for $5 each. The report summarizes the Town’s financial position and the results of operations of the various funds and account groups. It also includes the auditor’s report for FY 2004, information on internal controls for managing and safeguarding funds, and selected financial and demographic information covering the last 10 fiscal years. For more information, call the Finance Department at 703-255-6320.
• Roller skating for children age 3-10 will be held each Monday, January 24 through March 7, from 3 to 4 p.m. at the Vienna Community Center, 120 Cherry St., S.E. Admission is 50 cents per person. Children must be accompanied by an adult, and participants must furnish their own skates and safety equipment. For more information, call the Vienna Parks and Recreation Department at 703-255-6360.