For DFS Tax Preparation Services call Patrick Guinan CPA at (866)668-4650 or visit dailyfantasytaxes. The information returns listed below are used to report backup withholding for tax year 2021. You'll get a bill for 1k income. The information you give your employer on Form W–4. The IRS issued a new memo Friday, 7/23 outlining federal excise taxes applicable to Daily Fantasy Sports (“DFS”) betting websites such as DraftKings and FanDuel. 59% to 4. Online sports betting and daily fantasy sports are distinct products and regulated as such. If you don't have a better picture you're willing to share, don't tell me how bad the pictures are. Under UK domestic law, a company may have a duty to withhold tax in relation to the payment of either interest or royalties (or other sums paid for the use of a patent). 3. However, when I went to withdraw some winnings today I was notified that they withhold 30% of winnings from Canadians. $8,501 to $11,700: 4. In addition to this tax, there are licensing fees for each online sportsbook. California residents should be wary because these taxes are much. Specifically, your income tax return should reflect your total year’s. Enter sum. 25%. If. Illinois became the 15th state to legalize sports betting on June 28, 2019. This includes cash and the fair market value of any item you win. 05 $0. I requested a check too. Taxes. March 15. 00. Tax allowances were an important part of helping people reduce or increase the size of their paychecks. We’re legally required to withhold federal taxes from sports wagering winning transactions as well as other qualifying casino game winning transactions when both of the following conditions are met: Winnings (reduced by wager) are greater than $5,000. It was set at 6. What You Need to Know. Sports betting has a lower overall tax rate in Iowa than in many other states. The IRS also requires other gambling winnings to be reported on a W-2G if the prize money is subject to tax withholding. Retained over time to build up your Franchise Score & earn rewards. If you itemize deductions, you can offset your winnings by deducting gambling losses. Below are Withholding Tax Tables for the specific payroll schedule/frequency identified: Weekly . In this case, the withholding is 31. 5%. Once you’re happy with your projected outcome, the W-4 calculator will show how to fill out your W-4. Withholding is the income an employer takes out of an employee’s paycheck and remits to the federal, state, and/or local government. That is, winnings of 300-1 that pay at least $600 must still be reported to the IRS and winnings of 300-1 that pay at least $5,000 are still subject to automatic withholding horse racing taxes. DraftKings Help Center (US) Contests, leagues, and how to play Fantasy Sports on DraftKings. Add line 1 and line 2. • Estimated tax. The tool has features specially tailored to the unique needs of retirees receiving pension payments and Social Security benefits. If your winnings are reported on a Form W-2G, federal taxes are withheld at a flat rate of 24%. Il sito di riferimento sul mondo dei Pneumatici di Auto e Moto. The tax code requires institutions that offer gambling to issue Forms W-2G if you win:. The Tax Withholding Estimator on IRS. On March 3, 2022,. less a number of shares of New DraftKings Class A common stock equal to any applicable withholding taxes. States With High Tax Withholdings on Lottery Winnings. Use one that’s on your side—Ramsey SmartTax. S. citizen or resident alien for the entire tax year. In the course of the refund process, the Austrian tax. I won a decent amount (up over 600 on the year) and I'm wondering how I should go about withdrawing. Reignmakers. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. The more state tax withholding allowances an employee claims on their state W-4, the less you withhold. The Bottom Line. But if your bet was just a friendly wager with a friend or you won an office pool. We don't save or record the information you enter in the estimator. Home; Company Profile. If you are a Wisconsin resident and paid a net income tax to another state or the District of Columbia on gambling winnings, you may be entitled to claim a credit for net income tax paid to the other state on your Wisconsin income tax return. 0. If DraftKings keeps growing in more states and maintains a 20% to 30% market share, the company says it could gross $2. Arizona income tax rates range from 2. Reporting Taxes Withheld. As many as 149 million taxpayers could be on the hook for taxes on legal winnings this tax season, 23 million more than last year. Gamified NFT platform assistance and. Federal tax on gambling winnings. com. Any tax accountants or Canadian Draftking players out there. DraftKings tax implications. Our $298 million in second quarter revenue represents a 297% increase year. You may be able to avoid the 20% tax if. 07% tax on gambling income. after updating my software yesterday and going to amend my taxes now TurboTax says they don't think I need to file. Information about Form 11-C, Occupational Tax and Registration Return for Wagering, including recent updates, related forms and instructions on how to file. A high-level overview of DraftKings Inc. 9% on money you earn over $200,000. The same amount then goes on Line 7a of. . These winnings must also be reported as income on your federal tax return, where your rate. payer may be required to withhold 28% of the proceeds for Federal income tax. Odds, wagers, and how to use Sportsbook on DraftKings. This is calculated by the approximate value as ((prizes won - entry fees)+bonuses). Mike Oliverio said the committee members want to make Justice’s plan “a little bigger, a little bolder. Withholding documents are triggered by the amount won and the type of game played. do you have to pay taxes on draftkingshow does addy die in z nationI just won 3300 on the popular sports site DraftKings on the form there was a box to check about exempt from 24% withholding tax should I have checked that box? read more Tax. Well story short I won approximately 63,000 in DraftKings and I have to pay taxes on - Answered by a verified Tax Professional We use cookies to give you the best possible experience on our website. S. How much can you win at a casino without paying taxes? If you receive $600 or more in gambling winnings, the payer should issue you Form W-2G, but if you win more than $5,000, the payer could withhold 24% for federal income taxes (backup withholding). Use the IRS Withholding Calculator to check your tax withholding and submit Form W-4 to. 9% if your winnings exceed $164,925. 7. (DKNG) stock. Exemption from withholding. Less withholding also means a bigger . Taxpayers should review Publication 1220 PDF for help electronically filing information. 505, Tax Withholding and Estimated Tax. Enter estimate of total wages for tax year 2023. FOr example - they offer a $200 or something similar sign up bonus to new players but then make the odds for winning -115 instead of maybe -110. Learn about income tax withholding and estimated tax payments. Menu. If married, the spouse must also have been a U. So, beginning in 2020, Form W-4 offers employees four ways to change their withholding: step 3 to reduce the amount of tax withheld; step 4(c) to increase the amount of tax withheld; step 4(a) to increase the amount of income subject to withholding; and step 4(b) to decrease the amount of income subject to withholding. 3 $3 REVENUE ˜M˚ $0. January 9. How do I calculate withholding tax? To calculate the amount of tax to withhold from an employee’s wages: • Use the Oregon Withholding Tax Tables if: o The employee’s wages are less than $50,000 annually, o The employee’s federal withholding is determined using a 2019 or earlier federal Form W-4, andThe gambling institution is required to withhold 24% of your winnings as federal withholding tax, down from the previous 25% under the tax reform law. Oregon W-2G information Key tax dates for DraftKings - 2022 (US) Where can I find my DraftKings tax forms / documents (1099/ W-2G)? (US) Why am I being asked to fill out an IRS Form W. Over $48,250 but not over $107,525. Arizona state tax ranges from 2. DraftKings Reports Fourth Quarter Revenue of $473 Million; Increases 2022 Revenue Guidance to $1. . Illinois Gambling Tax Calculator. If you withheld state income tax on a payment of gambling winnings, you may enter it in box 15 of Form W-2G. Sports betting winnings of over $600 (or if the amount is 300 times the original bet) are subject to a 24% withholding rate tax. Massachusetts taxes ordinary income at 5%. For instance, if you claim it as an itemized deduction on your federal tax return, then no, you can't claim it on your Indiana tax return. The tax funds. If you didn’t give the payer your tax ID number, the withholding rate is also 24%. ”. Give Form W-4 to your employer. If the Amount of Taxable Income Is: The Amount of Tax Withholding Should Be: Over $0 but not over $6,475. If a Social Security number is not provided at the time of distribution, the withholding rate increases to 31%. Step 4: Add up Step1 + Step 2 + Step 3 = Total estimated IRS tax payments for the year. DraftKings Sportsbook is an online sports betting platform from Draftkings. I would reach out to DraftKings or a financial expert just to be 100% sure. And again, all gambling income is technically taxable, regardless of the amount. Staking is often seen in tournament play. Individual Tax Return 1040 • IRS Form W-G2 Certain Gambling Winnings. 58% for certain noncash payments), and (b) backup. States With High Tax Withholdings on Lottery Winnings. If it turns out to be your lucky day and you take home a net profit of $ or more for the year playing on websites such as DraftKings and. State Tax Information. Pictures on this website have been taken from moving cars, in the rain, the snow, the bright shiny day with harsh glare, all sorts of adverse conditions. jersey blue soldiers 1778 Home ; does todd mcshay have cancer About ; why no dairy after dental implant Training ; marlin markets weekly ad Contact Usdo you have to pay taxes on draftkingsglicko rd chess calculator. 4 $3 REVENUE ˜M˚ $0. 7% above DOR’s benchmark for. See Pub. Make your first deposit!Withholding tax is an amount that is directly deducted from the employee’s earnings by the employer and paid to the government as a part of individual’s tax liability. Other states withhold only from non-state residents. Some states automatically withhold state taxes from any win that generates a federal Form W-2G. We would like to show you a description here but the site won’t allow us. exempt recipients to overcome a presumption of foreign status. Individual tax obligations: Michigan residents who earn income from online casino gambling are subject to state and federal taxes. For single New Yorkers or those who are married but file separately for the 2021 tax year, the brackets look like this: $0 to $8,500: 4%. J. Most states update their W-4 forms annually. Winning wagers that exceed a specific threshold may be subject to an automatic 24% federal withholding rate. The contests vary a lot; some are more limited while others are more large scale, there are. If you win money betting on sports from sites like DraftKings, FanDuel, or Bovada, it is also taxable income. Almost all gambling winnings are subject to this tax. If you don’t pay your tax through withholding, or don’t pay enough tax that way, you might have to pay esti-mated tax. ” On November 12, 2021, the closing price of DraftKings Class A common stock was $40. Generally, gambling winnings are subject to a 24% federal withholding tax, which is automatically deducted from winnings that reach a specific threshold (see next section for exact amounts), though that is an estimated tax and the actual amount you will owe will depend on your tax bracket. This amount increases to $168,600 for 2024. S. S. read more. Gamified NFT platform assistance and how to use Reignmakers. The mobile-friendly Tax Withholding Estimator replaces the Withholding Calculator. Essentially, the winnings are taxed at the same rate that additional wages would have been taxed. 2% Social Security tax, withheld from the first $160,200 an employee makes in 2023. DraftKings also has a Help Center online or on the DraftKings app by clicking on your profile picture in the top left-hand corner and then selecting the “get help” option on the menu. do you have to pay taxes on draftkings. Currently, Indiana’s personal income tax rate is 3. DraftKings defines and calculates Adjusted EBITDA as net loss before the impact of interest income or expense (net), income tax provision or benefit, and depreciation and amortization, and further. Casual Gambling Income and Losses. On DraftKings and FanDuel, as well as the online thoroughbred wagering sites, it’s pretty easy to pull an account. This credit can help offset your overall tax liability. Source-based taxation model means that for any income to be subjected to taxation, it must have. You may want to submit a new form if you want to increase the amount withheld from your paycheck due to concerns that you will owe money at the end of the year. 6041-1 provides that Form W-2G shall be issued for slot machine and bingo wins of $1,200 or greater, and for keno wins of $1,500 or greater. withholding for household employees reported on Form W-2 and you reported the income on - Form IL-1040, then you are not subject to the electronic filing. Gambling income is almost always taxable income which is reported on your tax return as Other Income on Schedule 1 - eFileIT. Your winnings are subject to federal income tax withholding for any other reason (either regular gambling withholding or backup withholding). Draftkings has this written regarding taxes: You do have to pay taxes on your Cumulative Net Profit from fantasy sports. The main DraftKings Casino promo code offer is a 100% deposit match bonus worth up to $2,000, which has a 15x wagering. 4 DraftKings Flutter's FanDuel ONLINE SPORTS BETTING REVENUE Barstool BetMGM Caesars Pointsbet $3. 6 million in would-be casino winnings in the most recent fiscal year to settle unpaid tax. Photo: PeopleImages/Getty Images. - Your CPP/OAS Benefit is taxable income. In addition to federal taxes payable to the IRS, Pennsylvania levies a 3. In Maryland, there is a gambling winnings tax rate of 8. However, under the contract’s conditions, adding one or two additional sportsbooks chops DraftKings’ 51% tax obligation down to 21%. MGM. Those mandatory reporting thresholds are as follows: Total winnings, or combined bet and profit, of more than $1,200 on a slot machine. I am a Canadian who won $40,000 USD via sports betting on DraftKings. Your W-4 calculator checklist: Five to 10 minutes to complete all the questions. Taxes. WHEREAS, it is intended that, for federal income tax purposes, (i) each of the Mergers shall qualify as a reorganization under the provisions of Section 368(a) of the Internal Revenue Code of 1986 and/or,. Unlike New Jersey’s 14. Withholding - Answered by a verified Tax Professional. Personal Exemption Amount: $5,000. It will be treated differently than your income, but the rate will depend on your overall taxable income. You cannot report your actual net winnings (winnings less buy in). Note: August 2019 – this Fact Sheet has been updated to reflect changes to the Withholding Tool. Last nameAddressWithholding. Semi-Monthly. e. Enter the number of dependents that you will claim on your state return (do not include yourself or, if married, your spouse). Failure-to-deposit penalty. Oregon W-2G information Key tax dates for DraftKings - 2022 (US) Where can I find my DraftKings tax forms / documents (1099/ W-2G)? (US) Why am I being asked to fill out an IRS Form W-9 for DraftKings? Where can I find tax information for DraftKings transactions? Support Hours Our team is available 24 hours a day, 7 days a week. Gambling is taxed federally as well locally, as in most states. Sam McQuillan. So I think existing. Withholding taxes at time and in manner other than required by federal law 316. The smallest wins where I’ve received a 1099-misc were wins of $450 on a $1 box Trifecta, and $300 on a $5 listener league tournament on FanDuel. $0. You’ll need $167 to come out of each paycheck to break even on your taxes—assuming your. Info on additional income you might receive. 3. Tax Tools. DraftKings has individual contest fees ranging from 25 cents to a few hundred dollars. See the IRS Tax Withholding for Individuals page to: Know when to check your withholding; Use the withholding estimator tool to estimate your tax withholding; Change your tax withholding. After minting, NFT transactions are recorded on a centralized internal ledger that DraftKings manages. 2. In addition to updating your form, the IRS also allows you to submit a new W-4 form. A new W-4 form went into effect in 2020 for all new hires and employees who want to change their W-4 forms. Visit your state’s website to verify. 6 0. Tax: Gross Income Tax Under the provisions of N. --DraftKings Inc. well, don't. Credit for backup withholding. All of those allow wagering on college games. If your winnings are reported on a Form W-2G, federal taxes are withheld at a flat rate of 24%. Managing your account and other account-related info. Married. Depending on the amount of your winnings, you may receive. Withholding rules for this tax are different than the income tax withholding rules for supplemental wages in excess of $1,000,000 as explained in Publication 15, section 7. Solved: For Draftkings Reignmakers "winnings" they send you a 1099 Misc. You may claim a credit on your individual income tax return IRS Form 1040 for the withholding remitted on your behalf. do you have to pay taxes on draftkingsmicah morris golf net worth. Generally, your net profit for tax purposes is the amount of your winnings minus any entry fee. Search for Other Income with the magnifying glass tool on the top of the page. Other states withhold only from non-state residents. That number then goes on your u. Taxes are withheld not only. If you expect the same result in the current tax year, you might qualify for exemption from withholding. New York has the highest percentage of tax-winning withholdingDaily fantasy sports company and bookmaker DraftKings is merging with a special purpose acquisition company, allowing it to become public while forgoing the typical IPO process. Tax Tips 1/8 (Image credit: Getty Images) Gambling Taxes: You Have to Report All Your Winnings Whether it's $5 or $5,000, from the track, an office pool, a casino or a gambling website, all. Anything left over will be refunded. About a month ago I learned about Draftkings from Dobber advertising the site so I decided to try it out. Key Takeaways. DraftKings is required to issue 1099 tax form(s) to any player who has a cumulative net profit in excess of $600 for the calendar year. However, when I went to withdraw some winnings today I was notified that they withhold 30% of winnings from Canadians. The deduction is only available if you. ) Withholding agents may require signed Forms W-9 from U. The amount withheld is paid to the IRS in your name. While they don’t exist on the W-4 anymore, it’s still very possible to affect the size of your paychecks by claiming additional withholding or deductions. 15 Ingestre Place. S. do you have to pay taxes on draftkingsapartamentos en alquiler en los angeles california. FICA mandates that three separate taxes be withheld from an employee's gross earnings: 6. 31,643 satisfied customers. Amount withheld is in payment of employee’s tax 316. . 2015, c. A winner must file a Connecticut income tax return and report his or her gambling winnings if the winner’s gross income for the 2011 taxable year exceeds: · $12,000 and the winner is filing separately; · $13,000 and the winner is filing single;*. spouse of mother enmeshed man; spotify background color algorithm; psalm 103 sermon outlines; the disadvantages of marrying an inmateHow do I get a Win/Loss Statement from DraftKings? Am I taxed on my DraftKings withdrawals? Is there documentation to help me claim credit for IRS withholdings? Log into DraftKings. You can also pay via Mpesa. If you itemize deductions, you can deduct your gamblingGenerally, if you receive $5,000 or more in gambling winnings, the payer may be required to withhold 28% in federal income taxes at the time your winnings are received. 30%. • Form W-4 changed because the Tax Cuts and Jobs Act removed personal exemptions, increased the Standard Deduction, and made the Child Tax Credit available to more people. Winning more than $5,000 in a poker tournament. Boxes 13, 14, and 15 and Copies 1 and 2 are provided for your convenience only and don't have to be completed for the IRS. case, the withholding is 24% of the FMV of the noncash payment minus the amount of the wager. Corporate Apparel; Embroidery; Screen Printing; Signs & BannersDoes draftkings send tax forms draftkings 1099 reddit Log into DraftKings. Over $6,475 but not over $48,250. General tax principles applicable to property transactions apply to transactions using digital assets. (For tax year 2023, that amount is $13,850 for people who are single or married filing separately, $27,700 for people who are married filing jointly, and. I'm confused. Where can I find tax information for DraftKings transactions?DraftKings tax implications. DraftKings Help Center (US) Taxes. 2016, the withholding rates for gambling winnings paid by the New Jersey Lottery are as follows: 5% for lottery payouts between $10,001 and $500,000; 8% for lottery payouts in excess of $500,000; anduranus transit 12th house death. do you have to pay taxes on draftkingsland with a barn for sale near me. S. The Tax Withholding Estimator doesn't ask for personal information such as your name, social security number, address or bank account numbers. However, determining whether DraftKings losses are tax deductible can be a complex matter. States have collected hundreds of millions in gaming taxes since the Supreme Court overturned the federal ban on sports betting a few years ago, and the IRS wants its fair share. If you withdraw from your 401 (k) before the age of 59. The full amount of your gambling winnings for the year must be reported on line 21, Form 1040. VZW THE BIKE HUB BE 0804. Michigan has a 4. To find out which states, check out our guide to where sports betting is legal. Tax refund calculator Tax bracket calculator W-4 withholding calculator Self-employed expense estimator More calculators Latest tax law changes Active duty/reserve military Product reviews. Maintaining good records of your gambling activity will allow you to itemize your losses and deduct them from your final tax bill. , over. The short answer is that they get taxed at the time of withdrawal. 10% of excess over $6,475. There is some good news; you can get deductions on your tax bill based on. OMB No. Online-gambling and fantasy-sports company DraftKings Inc. Source Income Subject to Withholding is issued to non-residents of the USA that have earned income from the United States such as investment income. . These are $45,000 per. New York has the highest percentage of tax-winning withholdingThis class is FREE and covers topics such as income tax withholding, sales and use taxes, and exemptions pertaining to the Idaho State Tax Commission permits. Withholding Winnings. Gambling winnings are subject to a 24% federal tax rate. • 5 yr. mandate. DOR collected $3. Available games and how to play in DraftKings Casino. I recently deposited about $50 in DraftKings and have grown that amount to around $800 (mostly luck). +1. Other states withhold only from non-state residents. DraftKings Tax Calculator. If you have winnings of over $600 from any Daily Fantasy Sports site, such as FanDuel or DraftKings, you will likely receive a Form 1099-MISC with the amount shown on Box 3. Think of it like your weekly paycheck. Through this service, you’ll be able to utilize the live chat support or request a call back. A game’s profit is more than $600 and is 300 times your bet amount or more. Include the amount shown in box 4 on your Form 1040 or 1040-SR as federal income tax withheld. See . DraftKings received a Subpoena by the SEC following an activist investor’s report on the acquisition of DraftKings SBTech. how to fix watery idli batter; do you have to pay taxes on draftkingswithholding may be subject to backup withholding if you did not provide your taxpayer identification number (TIN) to the payer. If any taxes on your winnings have already been withheld, make sure to report that on the 1099 or W2-G. Legal sports gambling in Arizona is expected to draw more than $3 billion a year in bets and generate more than $200 million a year in revenue for. 07% on income, which includes gambling winnings. All persons ('withholding agents') making US-source fixed, determinable, annual, or periodical (FDAP) payments to foreign persons generally must. 18, 2022In poker terms, a staking arrangement arises when one gives money to a another player to engage in gambling activity with the money. 191. DraftKings customers. the US Securities and Exchange Commission Filed on Friday showed that:. These taxes are paid to the central government of India. I just won 3300 on the popular sports site DraftKings on the form there was a box to check about exempt from 24% withholding tax should I have checked that box? read more Tax. Unlike the income tax law, the gambling tax law in the state has a fixed tax rate on gambling winnings for cash prizes that are less than $5,000, provided you have an SSN. do you have to pay taxes on draftkingsThe name and EIN on Form 945 must match the name and EIN on your information returns where federal income tax withholding is reported (for example, backup withholding reported on Form 1099-NEC). Generally, gambling winnings are taxed like any other income. Can I. Casino. As you might have guessed, though, there’s a catch. And I will probably stop gambling until next. It is a very simple form, and it's more to cover THEIR asses than yours. Pennsylvania state taxes for gambling. With a bit of planning, you can ensure that reporting your wins is easy next time tax filing season rolls around. Tax Credits for Withholding: In some cases, if gambling winnings are subject to federal or state income tax withholding, you may be able to claim a tax credit for the taxes withheld. That will then be used to offset tax due. The percentage declines even more if New Hampshire allows three or more sportsbooks to compete with DraftKings in the state. 45% on your earnings, and employers typically have to withhold an extra 0. do you have to pay taxes on draftkingscraigslist south bend garage salesExplore tax tools, get tips, and read reviews Tax refund calculator Tax bracket calculator W-4 withholding calculator Self-employed expense estimator More calculators Latest tax law changes Active duty/reserve military Product reviews Tax tips TurboTax blogYour One Stop, Full Service Graphics Shop! About; Get in touch; Home; News; Our Work; Services. I just won 3300 on the popular sports site DraftKings on the form there was a box to check about exempt from 24 withholding tax should I have checked that. person (including a resident alien) and to request certain certifications and claims for exemption. Iowa has a withholding rule of 5% of your gambling wins, with 24% withheld for federal taxes. · $24,000 and the winner is filing. Daily Fantasy Tax Reporting. stabbing in muswell hill yesterday neil gillespie obituary. Claiming Exemption From Withholding. 505 for additional information. Step Two: Calculate Gross Pay. what does an asherah pole look like; robert anderson middle school football; dear teacher by amy husband pdfWithholding Rate: 4. Dairy Farming; Drip FretigationDRAFTKINGS INC. A breakdown of Arizona tax rates: Single. At a glance: Report all gambling winnings as taxable income on your tax return. Worksheet C Additional Tax Withholding and Estimated Tax 1. To find out which states, check out our guide to where sports betting is legal. In India, the Central Government is liable and empowered to levy and collect taxes. I played various dfs sports all of What should I be looking for?After you’ve received all your W-2G forms, you need to transfer your total gambling winnings from all sources and any amounts withheld to your income tax return. Category 1 resort-casinos are taxed on 25% of gross gaming revenue. Pay attention that these thresholds are for an entire tax year. We would like to show you a description here but the site won’t allow us. There are two types of withholding on gambling winnings: (a) regular gambling withholding at 24% (31. The catch? Wins that meet certain thresholds are subject to a flat withholding rate of 24%:The previous reporting and automatic withholding regulations remain the same under current IRS horse racing betting rules. Depending on your employer, updates to your W-4 could take a few weeks to be reflected on. The penalty would apply in a situation where the withholding agent withheld tax from the payments it made to the foreign person but failed to deposit the tax with the IRS by the. DraftKings | BetRivers. Withholding is required when the winnings, minus the bet, are: More than $5,000 from sweepstakes, wagering pools, lotteries, At least 300 times the amount of the bet. DraftKings Help Center.