H and R Block 2002 Income Tax Guide : Preparing America's Taxes for Over 45 Years

by H&R Block

• ISBN13: 9780743204415
• ISBN10: 0743204417
• Edition: 1st
• Format: Paperback
• Copyright: 2002-02-05
• Publisher: Fireside

Summary

For over forty-five years H&R Block, the world's largest tax preparer, has been helping you and your family file the best tax return possible. The H&R Block 2002 Income Tax Guide will show you how to take advantage of the latest tax laws to save even more money. H&R Block's Special Features Block's Tax Organizer to help you get started Special Tax Planning Worksheets to help you save $$$ Answers to the most asked questions about federal tax returns Charts, tables, examples, and tips for information at a glance Directory of Special Topics to help pinpoint areas of concern for you and your family Encyclopedia of Tax:A through Z answers to tax problems, questions, and issues Sample federal tax forms 2002 Tax Calendar: important dates to help you keep track of next year's deadlines As always, Block's tax professionals provide the most concise and comprehensive answers to all your questions, such as How will tax law changes and rulings affect me, my family, and my business? How will a change in filing status affect my return this year? What is the best way to use my business deductions? How should I respond if my return is questioned by the IRS? Now you can also take advantage of these bonus features! $10 OFF tax preparation and electronic filing at participating H&R Block offices Personal answers to your tax questions: call your local H&R Block office www.hrblock.com We invite you to visit our one-stop Website For information on how the latest tax laws affect you To complete a quick questionnaire and let our Refund Calculator estimate your refund For tax tips that may save you dollars To locate the nearest H&R Block tax office in your zip code area

Table of Contents

Directory of Tables and Illustrated Forms	ix
Directory of Special Topics	xi
Foreword: The Form 1040 Family	15	(1)
Finding Information in Your Guide	15	(1)
How to Use Your Guide	16	(1)
Commonly Asked Tax Questions	17	(2)
Line-by-Line Overview of Form 1040	19	(2)
A Look at the Current Tax Scene	21	(12)
What's New for 2001	21	(2)
Looking Ahead to 2002	23	(4)
Tried and True Tax-Saving Ideas	27	(1)
Most Overlooked Deductions	27	(2)
Filled-In Form 1040	29	(4)
I. Taking Time to Organize	33	(18)
Chart: Where to File Your Return	34	(1)
Determine If You Must File a Tax Return
Gross Income Filing Requirements	35	(2)
Other Filing Requirements	37	(1)
Filing Requirements of Foreign Nationals	38	(1)
Decide Which Form to File
Form 1040EZ	39	(1)
Form 1040A	40	(1)
Form 1040	40	(1)
Form 1040NR	41	(2)
Prepare and File Your Tax Return
Step 1: Gather Your Tax Data	43	(3)
Step 2: Set Up Your Worksheets	46	(1)
Step 3: Complete Your Tax Forms	46	(1)
Step 4: Review and Check Your Work	46	(1)
File Your Tax Return	47	(4)
II. Getting Started on Form 1040	51	(20)
Chart: Qualifying a Dependent	52	(1)
Fill in the Heading Completely and Accurately
Heading Information	53	(2)
Presidential Election Campaign Fund	54	(1)
Use the Most Favorable Filing Status
Your Marital Status	55	(1)
Married Taxpayers	56	(1)
Married Filing Jointly	56	(1)
Married Filing Separately	56	(1)
Married, Qualifying as Unmarried	57	(1)
Unmarried Taxpayers	57	(3)
Single	58	(1)
Head of Household	58	(1)
Widow(er) With Dependent Child	59	(1)
Flowchart: What Filing Status Should I Use?	60	(2)
Claim All of Your Personal and Dependent Exemptions
Personal Exemptions	62	(1)
Exemptions for Dependents	62	(7)
Test 1: Gross Income	63	(1)
Test 2: Support	64	(3)
Test 3: Member of Household or Relationship	67	(1)
Test 4: Citizenship or Residence	68	(1)
Test 5: Joint Return	69	(1)
Filled-In Dependency Support Worksheet	69	(2)
III. Reporting Your Income On Form 1040	71	(98)
Chart: Where to Report W-2, 1098, and 1099 Items	72	(1)
Wages, Tips, and Other Compensation
Employee Compensation	73	(5)
Your Form W-2, Box by Box	74	(3)
Figuring Your Wages and Withholding	77	(1)
Tip Income	77	(1)
Interest Income
Form 1099-INT	78	(1)
Deposit Arrangements	79	(1)
U.S. Savings Bonds	79	(1)
Other Bond Interest	80	(1)
Unstated Interest	80	(1)
Exempt Interest	80	(1)
Reporting Interest on Schedule B	81	(1)
Dividends
Form 1099-DIV	82	(1)
Ordinary Dividends	83	(1)
Capital Gain Distributions	83	(1)
Nontaxable Distributions	84	(1)
Liquidation Distributions	84	(1)
Stock Dividends and Rights	84	(1)
Nondividend Dividends	85	(1)
Reporting Dividends on Schedule B	85	(1)
State and Local Income Tax Refunds
Form 1099-G	86	(1)
State and Local Tax Refunds	86	(1)
Filled-In State and Local Income Tax Refund Worksheet	87	(1)
Alimony Received
Alimony Received	88	(1)
Agreements Made or Modified After 1984	88	(1)
Pre-1985 Agreements	89	(1)
Child Support	90	(1)
Other Payments That Are Not Alimony	90	(1)
Business Income or Loss
Schedule C-EZ	91	(1)
Net Business Loss	92	(1)
Completing Schedule C	92	(4)
Self-Employment Tax	96	(1)
Information Returns	96	(1)
Filled-In Schedule C	97	(4)
Gains or Losses I
Reporting Sales and Exchanges	101	(6)
Bad Debts	107	(1)
Sales and Exchanges of Securities	108	(3)
Schedule-D Transactions	111	(1)
Sale of Your Home	112	(2)
Filled-In Schedule D	114	(1)
Gains or Losses II
Selling Business Property	115	(3)
Like-Kind Exchanges	118	(1)
Filled-In Form 4797	119	(3)
Installment Sales	122	(1)
Filled-In Form 8824	123	(2)
Involuntary Conversions	125	(1)
Filled-In Form 6252	126	(3)
Filled-In Form 4684, Section B	129	(1)
Flowchart: How to Use Form 4797 and Schedule D	130	(1)
Income From Retirement Plans
Reporting Retirement Income	131	(2)
Form 1099-R	132	(1)
Penalty Taxes	133	(1)
Distributions From Traditional IRAs	134	(2)
Pensions and Annuities	136	(1)
Lump-Sum Distributions	137	(1)
Rollovers Between Retirement Plans	137	(1)
Distributions From Employer Plans	137	(1)
Distributions From Roth IRAs	138	(1)
Distributions From Coverdell Education Savings Accounts	139	(1)
Rents, Royalities, and Other Schedule E Income
Rents	140	(5)
Gross Rental Income	141	(1)
Rental Expenses	141	(3)
Checklist of Rental Expenses	144	(1)
Royalties	145	(1)
Partnership Income	145	(1)
S Corporation Income	146	(1)
Estate and Trust Income	146	(1)
At-Risk Limitations	146	(1)
Passive Loss Limitations	146	(1)
Real Estate Mortgage Investment Conduits	146	(2)
Filled-In Worksheet for Supplemental Income	148	(1)
Filled-In Schedule E	149	(3)
Farm Income or Loss
Completing Schedule F	152	(3)
Farm Income	152	(2)
Farm Expenses	154	(1)
Completing Form 4835	155	(1)
Self-Employment Tax	155	(1)
Estimated Tax	155	(1)
Filled-In Schedules F and SE	156	(1)
Unemployment Compensation
Government Programs	157	(1)
Supplemental Unemployment Benefits	158	(1)
Other Types of Unemployment Benefits	158	(1)
Social Security and Tier 1 Railroad Retirement Benefits
Form SSA-1099	159	(1)
Amount of Taxable Benefits	160	(1)
Lump-Sum Payments	160	(1)
Filled-In Social Security Worksheet	161	(1)
Other Income
Taxable Other Income	162	(3)
Exempt or Excludable Income	165	(4)
IV. Deductions Related to Business, Rentals, or Employment	169	(36)
Flowchart: Can You Deduct Home-Office Expenses?	170	(1)
Depreciation and Amortization
Depreciable Property	171	(1)
MACRS Property	172	(6)
Listed Property	175	(1)
Section 179 Expense Deduction	175	(3)
Other Depreciable Property	178	(1)
ACRS Property	179	(1)
Amortization	180	(1)
Filled-In Form 4562	181	(1)
Class Lives and Recovery Periods Tables	182	(2)
MACRS Percentages Tables	184	(4)
ACRS Percentages Tables	188	(1)
Inclusion Amount Tables	189	(1)
Travel, Transportation, and Education Expenses
Travel Expenses	190	(2)
Meal and Entertainment Expenses	192	(1)
Gifts	193	(1)
Transportation Expenses	194	(4)
Records of Business Expenses	198	(1)
Education Expenses	198	(2)
Business Use of Your Home
Qualifying for a Home-Office Deduction	200	(1)
Computing Your Home-Office Deduction	201	(1)
Where to Deduct Home-Office Expenses	202	(2)
Filled-In Form 8829	204	(1)
V. Adjustments to Income	205	(26)
List of Adjustments to Income	206	(1)
Your Individual Retirement Arrangement (IRA)
Traditional IRAs	207	(2)
When to Contribute	208	(1)
Contribution Limits	208	(1)
Deductible Contributions	208	(1)
Roth IRAs	209	(1)
Nondeductible Contributions to a Traditional IRA	210	(2)
Rollovers	212	(1)
Which IRA Option Is Right for Me?	213	(1)
Converting a Traditional IRA to a Roth IRA	213	(2)
Deduction for Student Loan Interest
How to Claim the Deduction	215	(1)
Qualified Student Loan	215	(1)
Deduction Limits	216	(1)
Medical Savings Accounts
Medical Savings Accounts	217	(2)
Eligibility	217	(1)
Contributions	217	(1)
Distributions	218	(1)
Form 1099-MSA	218	(1)
Form 8853	218	(1)
Moving Expenses
Moving Expense Requirements	219	(2)
When to Deduct Moving Expenses	221	(1)
Identifying Your Deductible Moving Expenses	222	(1)
Adjustments for the Self-Employed
Self-Employment Tax Deduction	223	(1)
Self-Employed Health Insurance Deduction	223	(1)
Self-Employed Retirement Plans	224	(3)
Keogh Plans	224	(2)
Simplified Employee Pension (SEP)	226	(1)
SIMPLE Plans	226	(1)
Penalty Tax on Excess Contributions	226	(1)
Other Adjustments to Income
Penalty on Early Withdrawal of Savings	227	(1)
Alimony Deduction	227	(2)
Performing Artists' Expenses	229	(1)
Fee-Basis Government Officials	229	(1)
Jury Duty Fees	229	(1)
Reforestation Expenses	229	(1)
Supplemental Unemployment	229	(1)
Section 501(c)(18) Pension Plans	229	(1)
Clean-Burning Fuel Vehicles	229	(1)
Personal Property Rental Expenses	230	(1)
VI. Itemized Deductions on Schedule A	231	(32)
List of Itemized Deductions	232	(2)
Medical and Dental Expenses
Computing Deductible Medical Expenses	234	(2)
Reimbursements of Health-Care Expenses	236	(1)
Nondeductible Health-Care Expenses	236	(1)
Checklist of Deductible Medical and Dental Expenses	237	(1)
Checklist of Nondeductible Medical Expenses	238	(1)
Taxes You Paid
State and Local Income Taxes	239	(1)
State, Local and Foreign Real Estate Taxes	240	(1)
Personal Property Taxes	240	(1)
Other Taxes	240	(1)
Checklist of Nondeductible Taxes	240	(1)
Interest You Paid
Qualified Residence Interest	241	(2)
Investment Interest	243	(1)
Nondeductible Interest	244	(1)
Filled-In Form 4952	245	(1)
Gifts to Charity
Reporting Your Contributions	246	(1)
Qualified Organizations	246	(1)
Special Types of Charitable Contributions	247	(1)
Contributions of Property	248	(1)
Limits on Charitable Deductions	249	(1)
Nondeductible Contributions	250	(1)
Recordkeeping for Contributions	251	(1)
Casualty and Theft Losses
Casualties and Thefts Defined	252	(1)
The Amount of Casualty or Theft Loss	253	(1)
Evidence of Casualty or Theft	254	(1)
Valuation of Property	254	(1)
When to Deduct a Casualty or Theft Loss	254	(1)
Disaster Area Losses	254	(1)
Form 4684, Section A	254	(3)
Miscellaneous Deductions
Limited Deductible Items	257	(3)
Employee Business Expenses	257	(3)
Income Tax Determination Expenses	260	(1)
Investment Expenses	260	(1)
Fully Deductible Items	260	(1)
Total Itemized Deductions	261	(1)
Filled-In Form 2106	262	(1)
VII. Your Tax Computation	263	(18)
Tax Computation Flowchart	264	(1)
Figuring Your Taxable Income
Taxable Income	265	(1)
Standard Deduction	266	(1)
Itemized Deductions	267	(1)
Exemptions	268	(1)
Computing Your Tax
Using the Tax Table	269	(1)
Using the Tax Rate Schedules	269	(1)
Filled-In Form 1040, Page 2	270	(1)
Using the Capital Gain Tax Worksheet	271	(1)
Using Schedule D and the Schedule D Tax Worksheet	271	(1)
Special Situations	272	(1)
Child Under Age 14: Tax Computation	272	(1)
Filled-In Form 8814	273	(1)
Filled-In Form 8615	273	(1)
Farm Income Averaging	274	(1)
Ten-Year Averaging and Capital Gain Elections	275	(2)
Alternative Minimum Tax
Form 6251 Filing Requirements	277	(1)
Completing form 6251	278	(3)
VIII. Limited Tax Credits	281	(36)
Flowchart: Qualifying for the Child- and Dependent-Care Credit	282	(1)
Foreign Tax Credit
Qualifications to Claim the Credit	283	(2)
Form 1116	285	(1)
Credit for Child- and Dependent-Care Expenses
Qualifications to Claim the Credit	286	(2)
Qualifying Expenses	288	(1)
Identification Requirements	289	(1)
Computing the Credit	289	(2)
Dependent-Care Benefits	291	(1)
Filled-In Forms 2441	292	(2)
Credit for the Elderly or the Disabled
Qualified Individual	294	(1)
Income Limits	295	(1)
Computing the Credit	295	(2)
Filled-In Schedule R	297	(1)
Education Credits
Rules That Apply to Both Credits	298	(1)
Hope Credit	299	(1)
Lifetime Learning Credit	300	(1)
Credit Phaseout	300	(1)
Filled-In Form 8863	301	(1)
Child Tax Credit
The Child Tax Credit	302	(3)
Qualifying for the Credit	302	(1)
Calculating the Credit	303	(1)
Filled-In Child Tax Credit Worksheet	304	(1)
Adoption Credit
When to Claim the Credit	305	(1)
Qualified Expenses	305	(1)
Eligible Child	306	(1)
Amount of the Credit	306	(1)
Form W-7A	307	(1)
Filled-in Form 8839	308	(1)
Other Credits
Rate Reduction Credit	309	(1)
General Business Credit	310	(4)
Mortgage Interest Credit	314	(1)
Credit for Prior-Year AMT	315	(1)
Electric Vehicle Credit	315	(1)
Nonconventional Source Fuel Credit	315	(2)
IX. Other Taxes, Payments, and Refund or Amount You Owe	317	(26)
Your Rights as a Taxpayer	318	(1)
Self-Employment Tax
Self-Employment Income	319	(1)
Social Security and Medicare Tax Rates	320	(1)
Schedule SE	320	(1)
Filled-In Schedule SE	321	(1)
Optional Methods of Computing Your Self-Employment Tax	322	(1)
Payroll Taxes for Your Household Employees
Household Employee Defined	323	(1)
Wages Paid to Household Employees	323	(1)
Schedule H, Household Employment Taxes	324	(2)
Filled-In Schedule H	326	(1)
Various Other Taxes
Social Security and Medicare Tax on Unreported Tips	327	(1)
Retirement Plan Taxes	327	(3)
Advance Earned Income Credit	330	(1)
Write-In Taxes	330	(2)
Earned Income Credit and the Additional Child Tax Credit
Earned Income Credit	332	(3)
Additional Child Tax Credit	335	(1)
Filled-In Child Tax Credit Worksheets	336	(1)
Filled-In EIC Worksheet	336	(1)
Filled-In Schedule EIC	337	(1)
Filled-In Form 8812	337	(2)
Tax Payments and Refund or Amount You Owe
Total Federal Income Tax Withheld	339	(1)
Estimated Income Tax Payments	339	(1)
Excess Social Security Tax	339	(1)
Amount Paid With Extension Request	339	(1)
Other Refundable Credits	339	(1)
Total Tax Payments	340	(1)
Refund or Balance Due	340	(1)
Sign Your Return	340	(1)
Underpayment of Estimated Tax	341	(2)
X. Your Advance Tax Payments	343	(10)
Calendar of 2002 Tax Dates	344	(1)
Planning Your Withholding for 2002 Taxes
Form W-4	345	(2)
Withholding Allowances	346	(1)
Form W-4P	347	(1)
Form W4-S	347	(1)
Form W-4V	347	(1)
Filled-In Form W-4	348	(1)
Planning Your 2002 Estimated Tax Payments
Estimated Tax Requirements	349	(1)
Farmers and Fishers	350	(1)
How to Pay Estimated Tax	350	(1)
Filled-In Form 1040-ES Voucher	351	(1)
Filled-In 2002 Estimated Tax Worksheet	352	(1)
XI. The Short Forms	353	(8)
Filled-In Form 1040EZ	354	(1)
Form 1040EZ and Form 1040A
Form 1040EZ	355	(1)
Form 1040A	355	(4)
Filled-In Form 1040A	359	(2)
XII. Tax Planning Ideas for Now and the Future	361	(20)
Your Rights as a Taxpayer, Continued	362	(1)
After You File Your Return
Common-Sense Recordkeeping	363	(2)
Amending Your Tax Return	365	(1)
Dealing With the IRS	366	(3)
Filled-In Form 1040X	369	(1)
Tax Topics of Special Interest
Tax Planning Throughout the Year	370	(3)
Your Children and the Tax Laws	373	(4)
Tax Consequences of Divorce	377	(2)
Gift and Estate Tax Essentials
Gift Tax	379	(1)
The Unified Credit	380	(1)
Generation-Skipping Transfer Tax	380	(1)
Estate Tax	380	(1)
XIII. An Encyclopedia of Tax	381	(72)
Allocated Tips	381	(1)
Barter Transactions	381	(1)
Basis of Property	382	(5)
Business and Passive Activity Topics	387	(14)
Asset Acquisition Costs	388	(1)
Business Versus Hobby	388	(2)
Changing Depreciation Accounting	390	(1)
Employee versus Self-Employed	390	(1)
Information Reporting Requirements	391	(3)
Limitation on Losses and Credits	394	(4)
Net Operating Loss (NOL)	398	(3)
Child-Care Providers	401	(1)
Clergy: Special Tax Rules	401	(1)
Community Property States	402	(1)
Creative Works, Expenses of	403	(1)
Fishing, Business of	403	(2)
Foreclosure and Debt Discharge, Income From	405	(4)
Foreign Issues of U.S. Taxation	409	(7)
Foreign Earned Income, Exclusion of	409	(2)
Foreign National: Departing the United States	411	(1)
Foreign National: Dependent of U.S. Taxpayer	411	(1)
Foreign National: U.S. Resident or Nonresident	411	(2)
Foreign National: U.S. Taxation of Nonresident or Dual-Status Alien	413	(1)
U.S. Income Tax Treaties	414	(1)
U.S. Possessions Income	415	(1)
Installment Sales	416	(4)
Internal Revenue Service	420	(5)
Recent Changes at the IRS	420	(1)
Innocent Spouse Relief	421	(1)
Interest: Abatement Due to IRS Error	421	(1)
Nonfiler Program	422	(1)
Injured Spouse	422	(1)
Statute of Limitations for Assessments and Refunds	423	(1)
Tax-Related Penalties	423	(2)
Low-Income Housing Credit	425	(1)
Medical Expenses: Individuals With Handicaps	425	(1)
Military Personnel	426	(2)
Natural Resources Topics	428	(3)
Depletion: Gas, Oil, and Mineral Property	428	(2)
Depletion: Timber Property	430	(1)
Gas and Oil: Intangible Drilling Costs	430	(1)
Reforestation Expenditures	430	(1)
Partnership Schedule K-1	431	(1)
Repayment of Previously Reported Income	432	(1)
Repossession of Property	432	(3)
General Rule for Repossessions	432	(1)
Repossession of Principal Residence	433	(1)
Repossession of Qualified Real Property	434	(1)
Retirement Plans, Important Details	435	(6)
Annuity in Exchange for Property	435	(1)
Keogh Plans	436	(2)
Section 401(k) Plans	438	(1)
Simplified Employee Pension Plans	439	(1)
Saving Incentive Match Plan for Employees (SIMPLE)	440	(1)
Tax-Sheltered Annuities	440	(1)
Royalties, Classification of	441	(1)
Shared-Equity Agreements	442	(1)
State Tax Returns: Jurisdiction	442	(1)
Statutory Employee	443	(1)
Stocks and Other Securities	443	(10)
Bonds	444	(3)
Mutual Funds	447	(1)
Mortgaged-Backed Securities	448	(1)
Unit Investment Trusts	448	(1)
REMICs and Other Collateralized Debt Obligations	448	(1)
Real Estate Investment Trusts (REITs)	449	(1)
Short Sales	449	(1)
Options and Commodities Trading	449	(3)
Worthless Section 1242 or 1244 Stock	452	(1)
XIV. A Glossary of Tax Terms	453	(12)
XV. Tax Tables, Worksheets, and Tax Forms	465	(98)
Self-Interview Tax Data Organizer	467	(6)
2001 Tax Table	473	(12)
2001 Tax Rate Schedules	485	(1)
Tax Computation Worksheet for Certain Dependents	486	(1)
Capital Gain Tax Worksheet	486	(1)
Form 1040EZ	487	(2)
Form 1040A	489	(2)
Schedule 1, Interest and Dividend Income for From 1040A Filers	491	(2)
Schedule 2, Child-or Dependent-Care Expenses for Form 1040A Filers	493	(2)
Form 1040, U.S. Individual Income Tax Return	495	(2)
Schedule A, Itemized Deductions	497	(1)
Schedule B, Interest and Ordinary Dividends	498	(1)
Schedule C, Profit or Loss From Business	499	(2)
Principal Business or Professional Activity Codes	501	(2)
Schedule D, Capital Gains and Losses	503	(2)
Schedule E, Supplemental Income and Loss	505	(2)
Schedule EIC, Earned Income Credit	507	(2)
Schedule F, Profit or Loss From Farming	509	(2)
Schedule H, Household Employment Taxes	511	(2)
Schedule SE, Self-Employment Tax	513	(2)
Form 1116, Foreign Tax Credit	515	(2)
Form 2106, Employee Business Expenses	517	(2)
Form 2441, Child and Dependent Care Expenses	519	(2)
Form 3903, Moving Expenses	521	(2)
Form 4562, Depreciation/Amortization	523	(2)
Form 4684, Casualties and Thefts	525	(2)
Form 4797, Sales of Business Property	527	(2)
Form 6251, AMT-Individuals	529	(2)
Form 8606, Nondeductible IRAs	531	(2)
Form 8615, Tax for Children Under Age 14, Who Have Investment Income of More Than $1,500	533	(2)
Form 8812, Additional Child Tax Credit	535	(2)
Form 8829, Expenses for Business Use of Your Home	537	(2)
Form 8839, Qualified Adoption Expenses	539	(2)
Form 8863, Education Credits	541	(2)
Head of Household Worksheet	543	(1)
Expenses of Maintaining a Home	543	(1)
Dependency Support Worksheet	544	(1)
Record of Salaries and Wages From Several Employers	545	(1)
Pension/Annuity Worksheet	545	(1)
Taxable Recovery of Previously Deducted Amount Worksheet	546	(1)
Taxable Social Security/Equivalent Tier 1 RR Benefits Worksheet	547	(1)
2001 Inclusion Amounts for Leased Automobiles	548	(1)
Statement of Business Use of Home	549	(1)
Depreciation Worksheet-All Methods	550	(1)
IRA Contribution and Deduction Worksheet	551	(2)
Itemized Deduction Limitation Worksheet	553	(1)
Exemption Limitation Worksheet	553	(1)
Schedule D Tax Worksheet	554	(1)
Child Tax Credit Worksheets	555	(2)
Earned Income Credit Worksheet	557	(1)
Earned Income Credit Table	558	(3)
Capital Loss Carryover Worksheet	561	(1)
2002 Estimated Tax Worksheet	562	(1)
Index	563