Any Perfect Brackets

Open the brackets using Present Perfect. the students (improve) their English? She (become) really beautiful. Spade 'L' Shaped Brackets for Post and Beam - (SLSB-13) These decorative, spaded 'L' Shaped brackets are just the touch you might need for your timber frame project. These add some serious beauty to the design of any corner post and beam connection. We can make these in different thicknesses and sizes. These can be hammered or just left plain.

Last week the IRS published the annual inflation updates for 2020. As was the case for 2019, it’s really just regular inflation adjustments, as opposed to the major legislative changes we had two years ago (i.e., effective for 2018).

If you have questions about a particular amount that I do not mention here, you can likely find it in the official IRS announcements: Rev. Proc. 2019-44 (which contains most inflation adjustment figures) and Notice 2019-59 (for figures relating to retirement accounts).

Single 2020 Tax Brackets

Married Filing Jointly 2020 Tax Brackets

Head of Household 2020 Tax Brackets

Married Filing Separately 2020 Tax Brackets

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Standard Deduction Amounts

The 2020 standard deduction amounts are as follows:

• Single or married filing separately: $12,400
• Married filing jointly: $24,800
• Head of household: $18,650

The additional standard deduction for people who have reached age 65 (or who are blind) is $1,300 for each married taxpayer or $1,650 for unmarried taxpayers.

IRA Contribution Limits

The contribution limit for Roth IRA and traditional IRA accounts is unchanged at $6,000.

The catch-up contribution limit for people age 50 or over does not get inflation adjustments and therefore is still $1,000.

401(k), 403(b), 457(b) Contribution Limits

The salary deferral limit for 401(k) and other similar plans has increased to $19,500.

The catch-up contribution limit for 401(k) and other similar plans for people age 50 and over has increased to $6,500.

The maximum possible contribution for defined contribution plans (e.g., for a self-employed person with a sufficiently high income contributing to a solo 401(k)) is increased to $57,000.

Child Tax Credit

The child tax credit ($2,000 per child) and the related phaseout threshold ($200,000 of modified adjusted gross income, $400,000 if married filing jointly) do not get inflation adjustments. The portion of the credit that can be refundable (up to $1,400 per child) does receive inflation adjustments, but it is still $1,400 for 2020.

Capital Gains and Qualified Dividends

For 2020, long-term capital gains and qualified dividends face the following tax rates:

• 0% tax rate if they fall below $80,000 of taxable income if married filing jointly, $53,600 if head of household, or $40,000 if filing as single or married filing separately.
• 15% tax rate if they fall above the 0% threshold but below $496,600 if married filing jointly, $469,050 if head of household, $441,450 if single, or $248,300 if married filing separately.
• 20% tax rate if they fall above the 15% threshold.

Alternative Minimum Tax (AMT)

The AMT exemption amount is increased to:

• $72,900 for single people and people filing as head of household,
• $113,400 for married people filing jointly, and
• $56,700 for married people filing separately.

Estate Tax

The estate tax exclusion is increased to $11,580,000 per decedent.

Pass-Through Business Income

With respect to the 20% deduction for qualified pass-through income, for 2020, the threshold amount at which the “specified service trade or business” phaseout and the wage (or wage+property) limitations begin to kick in will be $326,600 for married taxpayers filing jointly and $163,300 for single taxpayers, people filing as head of household, or married people filing separately.

1. I (to be) in London this year.

2. We (to see) this film before.

3. He (not to met) his parents.

4. She (to hear) this music before.

5. I (to write) a new book this month.

6. They (not to finish) their work yet.

7. Alan (not to have) his breakfast.

8. Cathy (not to get) up yet.

9. Martin (not to wash) up yet.

10. We (not to tell) him the truth.

11. You (to mention) my name?

12. Your mother already (to come)?

13. Where Martin (to go)?

14. Why John (to take) this book?

15. Jane (to be) at the theatre this week?

Ex.2

Translate the sentences from Russian into English using Present Perfect Tense.

1. Она уже проснулась.

2. Ты уже пообедал.

3. Мама еще не пришла домой.

4. Почему ты не сделал уроки?

5. Мы никогда не были в этом городе.

6. Ты когда-нибудь видел этот фильм?

7. Мой друг еще не вернулся с работы.

8. Дети уже позавтракали?

9. Отец только что пришел домой.

10. Почему ты еще не убрала в комнате?

11. Кто сломал мою ручку?

12. Почему она еще не поужинала?

13. Ученики уже прочитали этот текст?

14. Он никогда не говорил правду.

15. Мой брат только что пошел в школу.

Ex.3

Open the brackets using Present Perfect or Past Simple Tense.

1. She (to be) to all the capital cities of Europe this year.

2. John (to travel) around Europe last year.

3. You ever (to live) in a foreign country?

4. My friend knows a lot because he (to read) a lot.

5. She (to go) home two days ago.

6. She is free now. She (to pass) her final exam.

7. David (to start) school in 1990.

8. Look! Somebody (to break) my window.

9. I (to leave) home early last night.

10. Is he still watching this program? — No, he just (to watch) it.

11. We (not to see) them last week.

12. His family (to build) a new house this year.

13. It (to stop) snowing an hour ago.

14. I (not to decide) where to go tonight.

15. I (to learn) all the new words. Now I can translate this text.

16. When you (to arrive) to Paris?

17. We (not to know) about the disco last night.

18. You (to read) this book before?

19. He (to work) here two months ago?

20. John (to be) to London before?

Ex.4

Translate the sentences from Russian into English using Present Perfect or Past Simple Tense.

1. Ты уже прочитал эту статью? Нет, я только начал читать ее.

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2. Когда он приехал в Киев? — Он приехал сюда вчера.

3. Он никогда не видел это представление, но много читал о нем в газетах.

4. Когда твой друг возвратился домой? — Вчера он вернулся в семь часов.

5. Когда ты играл в последний раз в теннис? — Я уже год не играл в теннис.

6. Строительство этого дома началось прошлой весной.

7. Когда твой брат в последний раз писал тебе? — Он не писал мне с этой зимы.

8. Ты была во Франции? — Нет, она никогда не была в этой стране.

9. Когда вы купили новую квартиру? — Мы купили ее месяц назад.

10. Ты до сих пор не познакомил свою девушку с родителями?

11. Вчера мы были у доктора и он осмотрел меня.

12. Когда она вышла из комнаты, она выключила свет.

13. Сколько раз вы были в этой стране? — Я был в ней дважды.

14.Мы живем в этом районе с тех пор, как переехали сюда.

15. Какое впечатление на тебя произвела эта статья? — Я еще не читала ее.

16.Ты читал газеты в последнее время? — Нет, я был

очень занят.

17. Мой лучший друг переехал в другой город три месяца назад.

18. Я не видел его около месяца.

19. Вы уже видели этот фильм? — Да, я видел его на прошлой неделе.

20. Когда ты встречалась со своей двоюродной сестрой? Мы встречались с ней на прошлой неделе.

Ex.5

Open the brackets using Present Perfect or Past Simple Tense.

1. It is the first time I (to fly).

2. You ever (to eat) bird’s nest soup?

3. He (to work) there for a year.

4. You ever (to try) parachuting? — No, I never (to try) this kind of sport.

5. We (to live) here since 1990.

6. You ever (to be) in the USA? - Yes, I (to go) there in spring.

7. This is the worst meal I ever (to eat).

8. He (to study) English for three years but then he (to stop). We (not to eat) since lunch time.

9. She (to work) for this firm since she (to leave) school.

10. We (not to see) him since he (to leave) our flat.

11. You ever (to meet) anybody famous?

12. My granny (to live) here since she (to be) a girl.

13. How long they (to be) married?

14. They always (to live) in this street.

15. Nick and Tom (to know) each other since they (to be) at school.

Ex.6

Open the brackets using Present Perfect Tense. Pay attention to the use of prepositions “for” and “since”.

1. I (to live) here (for/since) 1999.

2. He (to work) there (for/since) May.

3. They (to be) friends (for/since) they entered the college.

4. We (to know) him (for/since) three years.

5. They (to live) in our house (for/since) two years.

6. She (to be) ill (for/since) Friday.

7. I (not to be) in London (for/since) I (to be) a child.

8. I (to leave) Kyiv last year and I (not to see) him (for/since)

9. He (to study) French (for/since) ten years.

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10. My mother (to work) in the factory (for/since) some year.

11. They (to live) in Brazil (for/since) 1960.

12. I (not to see) him (for/since) this Tuesday.

13. He (to be) in prison now (for/since) five years.

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14. She (not to hear) about them (for/since) almost a year.

15. I (to know) nothing about him (for/since) several months.

Ex. 7