US Tax System Opportunities and Challenges For Persons With Disabilities, Their Families and Their E

1
US Tax System Opportunities and Challenges For
Persons With Disabilities, Their Families and
Their Employers

• TAX FACTS
• Audio Conference Call
• March 16, 2005

2
Tax Benefits and Credits Are Available to Persons
With Disabilities

• The US Tax Code Provides Numerous Tax Benefits
  And Tax Credits Created For and/or That Contain
  Special Provisions For Persons With Disabilities.
  These Benefits And Credits Are Available To
• Qualifying Taxpayers With Disabilities
• Parents Of A Child (Or Children) With A
  Disability (Or Disabilities)
• Employers Who Hire Employees With Disabilities
• Businesses Or Other Entities Wishing To
  Accommodate People With Disabilities

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Tax Benefits and Credits Are Available to Persons
With Disabilities (continued)

• For Taxpayers With Disabilities
• Medical Expenses
• Impairment-related Work Expenses
• Credit For The Elderly Or Disabled
• For Parents Of A Child With A Disability
• Medical Expenses
• Child and Dependent Care Credit
• Earned Income Tax Credit
• For Employers And Businesses
• Disabled Access Credit
• Architectural/Transportation Tax Deduction
• Work Opportunity Credit

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Tax Benefits and Credits Are Available to Persons
With Disabilities (continued)

• Tax Benefits Also Referred To As Expenses,
  Deductions And Exemptions. These Amounts
  Generally (Excluding Itemized Deductions) Are
  Used To Reduce A Taxpayers Taxable Income On A
  Dollar-for-dollar Basis. Once A Final Taxable
  Income Amount Is Determined, The Taxpayers Tax
  Liability (Before Consideration Of Payments And
  Tax Credits) Is Determined Based On The Taxable
  Income Amount.

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Tax Benefits and Credits Are Available to Persons
With Disabilities (continued)

• Tax Credit Tax Credits Are Used To Reduce A
  Taxpayers Tax Liability On A Dollar-by-dollar
  Basis. Generally, Tax Credits Can Be Used To The
  Extent Of An Existing Tax Liability (I.E.
  Reducing Tax Liability To Zero). In Special
  Situations, Including The Earned Income Tax
  Credit (Fully) And The Child Tax Credit
  (Partially) The Remaining Tax Credits Available
  After Taxable Liability Is Brought To Zero Can Be
  Refunded Directly To The Taxpayer.

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Tax Benefits and Credits Are Available to Persons
With Disabilities (continued)

• Application Of Tax Law To Your Individual Facts
  And Circumstances Can Be Challenging, Please
  Utilize The Resource Materials Identified At The
  End Of This Presentation To Help You Determine
  The Proper Application In Your Individual
  Situation
• Where Appropriate, Please Consult With Your Local
  Volunteer Income Tax Assistance (VITA) Site Or A
  Tax Professional

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Definition of Permanent and Total Disability For
Tax Purposes (in general)

• For Tax Purposes, An Individual Is Permanently
  And Totally Disabled If He (She) Is Unable To
  Engage In Any Substantial Gainful Activity By
  Reason Of Any Medically Determinable Physical Or
  Mental Impairment Which Can Be Expected To Result
  In Death Or Which Has Lasted Or Can Be Expected
  To Last For A Continuous Period Of Not Less Than
  12 Months.
• Internal Revenue Code Section 22(e)(3)

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Medical and Dental Expenses

• Medical And Dental Expenses Can Be Deducted For
  The Taxpayer, Their Spouse And Their Dependents.
• Medical Expenses Include Payments Made For The
  Diagnosis, Cure, Mitigation, Treatment, Or
  Prevention Of Disease And For Treatment Affecting
  Any Part Or Function Of The Body.
• Medical Expenses Include The Cost Of Equipment,
  Supplies And Diagnostic Devices Needed For These
  Purposes
• Medical Expenses Also Include The Cost Of
  Transportation For Needed Medical Care And The
  Payments For Medical Insurance

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Medical and Dental Expenses (continued)

• The Following List Highlights Some Of The
  Allowable Medical Expenses Related To Special
  Items And Equipment Related To A Disability
• Braille Books And Magazines Deduction Allowed
  For Cost In Excess Of The Regular Priced Editions
• Car Expenses Cost Of Special Hand Controls And
  Other Special Equipment Installed In A Car For
  The Use Of A Person With A Disability
• Guide Dog Or Other Animal Cost And Care Of
  Trained Animals Used To Assist Persons With
  Disabilities
• Hearing Aids And Eyeglasses Includes Cost Of
  Batteries For Operation Of The Hearing Aid
• Wheelchair Or Autoette Include Cost And
  Maintenance Expenses In Medical Expenses When
  Used Mainly For The Relief Of Sickness Or
  Disability

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Medical and Dental Expenses (continued)

• The Following List Highlights Some Of The
  Allowable Medical Expenses Related To Special
  Items And Equipment Related To A Disability
  (Continued)
• Special Education Medical Expenses Can Include
  Fees Paid On A Doctors Recommendation For A
  Childs Tutoring By A Teacher Who Is Specially
  Trained And Qualified To Work With Children Who
  Have Learning Disabilities Caused By Mental Or
  Physical Impairments.
• Telephone Equipment Cost And Repair Of Special
  Telephone Equipment That Allows A
  Hearing-impaired Person Communicate Over A
  Regular Telephone Line.
• Television Equipment Cost Of Equipment That
  Displays The Audio Part Of Television Programs As
  Subtitles For Hearing-impaired Persons.

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Medical and Dental Expenses (continued)

• The Following List Highlights Some Of The
  Allowable Medical Expenses Related To Special
  Items And Equipment Related To A Disability
  (Continued)
• Capital Expenses For A Home Medical Expenses
  May Include Amounts Paid For Special Equipment
  Installed In A Home Or For Improvements, If Their
  Main Purpose Is Medical Care For The Taxpayer,
  Their Spouse Or Their Dependent And The
  Improvements Do Not Add Value To The Home. If
  The Improvements Do Increase The Value Of The
  Home, The Deductible Amount Of The Cost Is
  Reduced By The Increased Value Of The Home.
  Examples Of Special Equipment Or Improvements
  Are
• Constructing Entrance Or Exit Ramps
• Widening Doorways Or Hallways
• Adding Handrails Or Grab Bars (Whether Or Not In
  Bathrooms)
• Installing Porch Lifts And Other Forms Of Lifts

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Medical and Dental Expenses (continued)

• Medical And Dental Expenses Are Claimed By
  Utilizing Schedule A, Itemized Deductions
• Can Deduct Only The Part Of Medical And Dental
  Expenses That Are More Than 7.5 Of Adjusted
  Gross Income (Adjusted Gross Income Is Total
  Income Less Certain Qualified Expenses, Such As
  IRA Deductions, Moving Expenses, Etc.)
• Itemized Deductions Claimed On The Return Must
  Be In Access Of Allowable Standard Deduction In
  Order To Get The Benefit Of Claiming Medical
  Expenses On Individual Tax Return (See Discussion
  On Itemized Deduction Versus Standard Deduction
  On Following Pages)

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Itemized Deductions versus Standard
Deductions

• Itemized Deductions Are Amounts For Certain
  Expenses Used To Reduce Your Taxable Income.
  Major Items Are
• Medical Expenses
• Mortgage Interest And Real Estate Taxes
• Charitable Contributions
• Standard Deduction Is The Benefit That Eliminates
  The Need For Many Taxpayers To Itemize Actual
  Deductions
• In Most Cases, Your Federal Income Tax Liability
  Will Be Less If You Claim The Larger Of Your
  Actual Itemized Deductions Or The Standard
  Deduction

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Standard Deduction Amounts For Tax Year 2004

• Single
• 6,050
• 7,250 (Single and Blind)
• Married Filing Joint
• 10,650
• 11,600 (Married One Spouse Blind)
• 12,550 (Married Both Spouses Blind)
• Head of Household
• 8,350
• 9,550 (Head of Household and Blind)

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Standard Deduction Amounts For Tax Year 2004
(continued)

• For purposes of this deduction, you qualify is
  you are totally blind or partially blind at the
  end of the year. If you are partially blind, you
  will need a certified statement from eye doctor
  or registered optometrist stating
• You cannot see better than 20/200 in your better
  eye with glasses or contacts or
• Your field of vision is 20 degrees or less

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Impairment-Related Work Expenses

• An Employee Who Has A Physical Or Mental
  Disability That Limits Their Being Employed, Or A
  Physical Or Mental Impairment That Substantially
  Limits One Or More Of Their Major Life Activities
  (I.E. Walking, Speaking, Breathing, Learning,
  Etc.) Can Deduct Impairment-related Work Expenses
• Impairment-related Work Expenses Are Ordinary And
  Necessary Business Expenses For Attendant Care
  Services At A Place Of Employment And Other
  Expenses In Connection With The Place Of
  Employment That Are Necessary To Allow A Person
  With Disability To Be Able To Be Employed

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Credit For The Elderly Or Disabled

• Credit Is Potentially Available To
• Individuals Who Are Either Age 65 Or Older, Or
• Individuals Under The Age Of 65 And Retired On
  Permanent And Total Disability
• To Qualify For The Credit If You Are Under Age 65
• Must Be Retired On Permanent And Total Disability
• Must Have Received Taxable Disability Income
• Must Not Have Reached The Age When Your
  Employers Retirement Program Would Have Required
  You To Retire

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Credit For The Elderly Or The Disabled

• Definitions And Rules
• Permanent And Total Disability - Cannot Engage
  In Substantial Gainful Activity Because Of Your
  Physical Or Mental Condition. Requires Physician
  Statement.
• Substantial Gainful Activity The Performance Of
  Significant Duties Over A Reasonable Period Of
  Time While Working For Pay Or Profit.
• Taxable Disability Income Disability Income
  Must Meet Both Of The Following Requirements
• Must Be Paid Under An Employers
  Accident/Health/Pension Plan
• Must Be Included In Income As Wages For The Time
  Absent From Work Because Of Permanent And Total
  Disability

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Credit For The Elderly Or The Disabled

• Credit Amount Is Computed By Utilizing Schedule R
  For 1040 Returns Or Schedule 3 For 1040A Returns
• Maximum Credit Amount For 2004 Is 1,125
• Determination Of Allowable Credit Amount Is
  Impacted By
• Income Limitations
• Nontaxable Pensions And Benefits
• Filing Status

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Child and Dependent Care Credit

• A Credit May Be Available If You Pay Qualified
  Expenses To Care For One (Or More) Of The
  Following Qualified Individuals That Allow You To
  Work Or Look For Work
• A Dependent Who Is Under The Age Of 13
• A Spouse Who Was Physically Or Mentally Not Able
  To Care For Himself Or Herself
• A Dependent Who Was Physically Or Mentally Not
  Able To Care For Himself Or Herself (Regardless
  Of Age)

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Child and Dependent Care Credit

• Tests To Claim The Credit
• The Care Must Be For One Or More Qualifying
  Children
• Must Keep Up A Home That You Live In With The
  Qualifying Person(s)
• Must Have Earned Income During The Year (In The
  Case Of A Married Couple, Both Spouses Must Have
  Earned Income)
• Child And Dependent Care Expenses Must Be
  Incurred So You Can Work Or Look For Work
• Payments For Child And Dependent Care Must Be
  Made To Someone You Can Not Claim As Dependent
• Filing Status Can Not Be Married Filing
  Separately

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Child and Dependent Care Credit

• Definitions And Rules
• Physically Or Mentally Unable To Care For Oneself
  Means The Qualifying Person Cannot Dress, Clean
  Or Feed Themselves Because Of Physical Or Mental
  Disabilities.
• Individuals Who Must Have Constant Attention/Care
  To Prevent Themselves From Injuring Themselves Or
  Others Are Also Considered Not Able To Care For
  Themselves.
• Qualified Expenses For Child And Dependent Care
  Do Not Include Amounts You Pay For Food,
  Clothing, Education And Entertainment. Expenses
  To Attend First Grade Or Higher Grade Are Not
  Expenses For Care.

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Child and Dependent Care Credit

• Claiming The Credit
• Utilize Form 2441, Child And Dependent Care
  Expenses, For Form 1040 And Schedule 2 For Form
  1040A
• Limitations Are Placed On Eligible Work-related
  Child And Dependent Care Expenses To Be Utilized
  For Determining The Allowable Credit
• 3,000 For One Qualifying Individual
• 6,000 For Two Or More Qualifying Individuals
• Credit Can Be As Much As 35 Of Qualified
  Work-related Child And Dependent Care Expenses
  For Individuals With Adjusted Gross Income Of
  15,000 Or Less And Reduces To 20 For Persons
  With Adjusted Gross Income Of 43,000 Or More
• Maximum Credit Is 1,050 For One Qualifying
  Individual And 2,100 For Two Or More Qualifying
  Individuals

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Earned Income Tax Credit

• The Earned Income Tax Credit (Or EITC) Is A Tax
  Credit Available To Individuals Who Work And Have
  Income Less Than 34,458 In 2004 (35,458 For
  Taxpayers Married Filing Jointly)
• The Earned Income Tax Credit Is A Refundable Tax
  Credit! That Means If The Amount Of EITC An
  Individual Is Entitled To Is Greater Than Their
  Tax Liability, That Individual Would Receive A
  Refund From The IRS For The EITC In Excess Of
  Their Tax Liability
• Example If A Taxpayer Is Entitled To An EITC Of
  1,700 And Has A Tax Liability Of 500, That
  Taxpayer Would Receive A Refund In The Amount Of
  1,200

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Earned Income Tax Credit

• The Amount Of Earned Income Tax Credit Available
  Is Dependent Upon The Amount Of Earned Income And
  Whether Or Not The Individual Has A Qualifying
  Child
• For An Individual (Or Couple) With Two Or More
  Qualifying Children, The Maximum Adjusted Gross
  Income Allowed Is 34,458 (35,458 If Married
  Filing Jointly) And The Maximum Allowable Credit
  Is 4,300
• For An Individual (Or Couple) With One Qualifying
  Child, The Maximum Adjusted Gross Income Allowed
  Is 30,338 (31,338 If Married Filing Jointly)
  And The Maximum Allowable Credit Is 2,604
• For An Individual (Or Couple) With No Qualifying
  Child Who Are Between The Ages Of 25 And 64, The
  Maximum Adjusted Gross Income Allowed Is 11,490
  (12,490 If Married Filing Jointly) And The
  Maximum Allowable Credit Is 390

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Earned Income Tax Credit

• Earned Income
• Most Disability Related Benefits (Including
  Social Security Disability Insurance, SSI,
  Military Disability Pensions And Payments From
  Individually Purchased Disability Insurance
  Policies) Are Not Counted As Earned Income For
  Purposes Of The EITC.
• Long-term, Employer-paid Disability Benefits Paid
  To An Individual Under The Minimum Retirement Age
  Qualifies As Earned Income For EITC Purposes,
  Even If The Individual Did Not Work During The
  Tax Year In Question.
• Earned Income Can Be Earned By Only One Spouse To
  Qualify For The EITC and Can Be Generated By
  Part-time Or Full-time Employment

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Earned Income Tax Credit

• Qualifying Child
• A Child Is A Qualifying Child For EITC Purposes
  If They Meet The Following Three Tests
• Relationship Can Be Son, Daughter, Brother,
  Sister, Descendant (I.E. Niece, Nephew, Etc.),
  Foster Child, Etc.
• Age At The End Of 2004, The Child Was Either
• Under The Age Of 19,
• Under The Age Of 24 And Full-time Student
• Permanently And Totally Disabled At Any Time
  During 2004, Regardless Of Age
• Residency Child Lived With Individual In The
  United States For More Than Six Months In 2004
• Qualifying Child Does Not Have To Be Your
  Dependent, Unless They Are Married
• Qualifying Child Must Have A Valid Social
  Security Number

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Earned Income Tax Credit

• Calculating The Available Earned Income Tax
  Credit By Utilizing The EITC Worksheet For Form
  1040, 1040A, Or 1040EZ
• If There Is A Qualifying Child, Must Complete
  Schedule EIC And Attach The Form To The Tax Return

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Earned Income Tax Credit

• Impact Of Earned Income Tax Credit On Eligibility
  For Other Benefits
• Federal Law Generally Excludes Counting EITC (As
  Well As The Child Tax Credit (CTC)) As Additional
  Income In Determining Eligibility For Other
  Federal Public Benefits, Including SSI, Medicaid,
  Veterans Benefits, Head Start, Etc.
• EITC Refunds Are Not Considered Employment Income
  And Have No Impact On Substantial Gain Activity
  (SGA) Levels
• For Resource Testing, Generally EITC And CTC
  Refunds If Saved Are Not Counted Toward Dollar
  Limits On Resources During The Month Received And
  The Following Month
• For SSI Purposes, EITC And CTC Refunds Are
  Excluded From Resources For Nine Months Following
  The Month The Refund Is Received
• For Medicaid Purposes, Some States Have
  Voluntarily Increased The Allowable Holding
  Period For EITC Refunds

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Disabled Access Credit

• Internal Revenue Code 44 Provides For A
  Nonrefundable Disabled Access Tax Credit For An
  Eligible Small Business That Incurs Eligible
  Access Expenditures That Provide Access To
  Persons With Disabilities.
• The Amount Of The Tax Credit Is Equal To 50 Of
  The Eligible Access Expenditures In A Year That
  Exceed 250 But Are Less Than 10,250. Thus The
  Maximum Amount Of Credit Is 5,000 Per Year.
• An Eligible Small Business May Take The Disabled
  Access Credit Each And Every Year It Makes
  Eligible Access Expenditures.

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Disabled Access Credit

• Definitions
• Eligible Small Business A Business With Either
• Gross Receipts Of 1 Million Or Less In The
  Preceding Tax Year, Or
• 30 Or Fewer Fulltime Employees During The
  Previous Tax Year
• Eligible Access Expenditures Amounts Paid Or
  Incurred By An Eligible Small Business To Comply
  With The Applicable Requirements Of The Americans
  With Disabilities ACT (ADA)

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Disabled Access Credit

• Eligible Access Expenditures
• Include Amounts Pair Or Incurred To
• Remove Architectural, Communication, Physical Or
  Transportation Barriers That Prevent A Business
  From Being Accessible To, Or Usable By,
  Individuals With Disabilities
• Provide Qualified Readers, Taped Texts And Other
  Effective Methods Of Making Materials Accessible
  To People With Visual Impairments
• Provide Qualified Interpreters Or Other Effective
  Methods Of Making Orally Delivered Materials
  Available To Individuals With Visual Impairments
• Acquire Or Modify Equipment Or Devices For
  Individuals With Disabilities
• Provide Other Similar Services, Modifications,
  Materials Or Equipment
• Expenses In Conjunction With New Construction Are
  Not Eligible

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Architectural/Transportation Tax Deduction
Barrier Removal Costs

• Internal Revenue Code Section 190 Created A
  Special Tax Deduction To Encourage Individual And
  Corporate Employers To Remove Architectural And
  Transportational Barriers To The Mobility Of
  Persons With Disabilities And The Elderly
• All Businesses Are Eligible To Take A Tax
  Deduction Of Up To 15,000 A Year For Qualified
  Expenses Incurred To Remove Barriers For Persons
  With Disabilities Or The Elderly
• Amounts In Excess Of The 15,000 Maximum Annual
  Deduction May Be Depreciated

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Architectural/Transportation Tax Deduction
Barrier Removal Costs

• Deduction Is Allowed For The Costs Of Making A
  Facility Or Public Transportation Vehicle More
  Accessible To And Usable By Persons With
  Disabilities Or The Elderly.
• Facility Is All Or Any Part Of Buildings,
  Structures, Equipment, Roads, Walks, Parking Lots
  Or Similar Real Or Personal Property.
• Public Transportation Vehicle Is A Vehicle,
  Such As A Bus Or Railroad Car, That Provides
  Transportation Services To The Public (Including
  Services For Your Customers, Even If Not In The
  Business Of Providing Transportation Services.

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Architectural/Transportation Tax Deduction
Barrier Removal Costs

• What Expenses Are Covered?
• Barrier Removal Costs Must Meet The Guidelines
  And Requirements Issued By The Architectural And
  Transportation Barriers Compliance Board Under
  The Americans With Disabilities Act (ADA)
• Examples Of Deductible Costs
• Providing Accessible Parking Spaces, Ramps And
  Curb Cuts,
• Providing Telephone, Water Fountains, And
  Restrooms Which Are Accessible To Persons Using
  Wheelchairs,
• Making Walkways At Least 48 Inches Wide
• What Expenses Are Not Covered?
• Deduction Can Not Be Used For Expenses Incurred
  For New Construction, Or For A Complete
  Renovation Of A Facility Or Public Transportation
  Vehicle Or For The Normal Replacement Of
  Depreciable Property

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Architectural/Transportation Tax Deduction
Barrier Removal Costs

• The Architectural/Transportation Tax Deduction
  Under IRC Section 190 And The Disabled Access
  Credit Under IRC Section 44 Maybe Used Together
  In The Same Tax Year, If The Expenses Meet The
  Requirements Of Both Sections.
• If You Claim The Disabled Access Credit, You Must
  Reduce The Amount You May Deduct Under The
  Architectural Tax Deduction By The Amount Of The
  Credit Claimed.
• For Example, If A Business Spent 12,000 For
  Qualifying Access Adaptations, It Would Qualify
  For A 5,000 Disabled Access Credit And A 7,000
  Architectural/Transportation Tax Deduction

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Work Opportunity Credit

• The Work Opportunity Credit Provides A Tax Credit
  For Employers Who Hire Individuals That Are
  Members Of Certain Targeted Low-income Groups.
• Targeted Low-income Groups Include
• Vocational Rehabilitation Referral
• Qualified Supplemental Security Income (SSI)
  Recipient
• Qualified Recipient of Assistance under Temporary
  Assistance for Needy Families (TANF) Veterans
• Qualified Food-stamp Recipients
• Qualified Summer Youth Employees

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Work Opportunity Credit

• An individual is not considered a qualified
  member of a targeted group unless the applicable
  state employment security agency certifies them
  as a member
• Certification requirement can be satisfied by
• On or before the first day in which the
  individual works for the employer, obtain a
  certification from state employment security
  agency that the individual is a member of a
  targeted group, or
• On or before the day employment is offered to an
  individual, complete Form 8850, Pre-Screening
  Notice and Certification Request for the Work
  Opportunity Credit, and send it to the state
  employment security agency no later than the 21st
  day after the individual begins work

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Work Opportunity Credit

• The Work Opportunity Credit May Be As Much As 40
  Of The Qualified First Year Wages Paid To
  Qualified Individuals Prior to January 1, 2005
• Eligible Employees Must Work 400 Hours (Summer
  Youth Employees Must Work At Least 120 Hours) To
  Be Subject To The 40 Credit Application
• Qualified First Year Wages Are Limited To 6,000
  Per Employee (With A 3,000 Limitation For Summer
  Youth Employees)
• A Partial Credit Of 25 For Certified Employees
  Who Worked At Least 120 Hours, But Less Than 400
  Hours May Be Claimed By The Employer
• Work Opportunity Credit Is Claimed By Employer By
  Filing Form 5884, Work Opportunity Credit, With
  Their Business Tax Return

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Additional Sources of Information

• Internal Revenue Service website www.irs.gov
• Individual Income Tax Information IRS
  Publication 17 http//www.irs.gov/pub/irs-pdf/p1
  7.pdf
• Tax Guide for Small Business IRS Publication
  334 - http//www.irs.gov/pub/irs-pdf/p334.pdf
• Tax Highlights for Persons with Disabilities
  Publication 907 http//www.irs.gov/pub/irs-pdf/p
  907.pdf

41
Additional Sources of Information

• Medical and Dental Expenses Publication 502
  http//www.irs.gov/pub/irs-pdf/p502.pdf
• Miscellaneous Deductions (including
  Impairment-Related Expenses) IRS Publication
  529 http//www.irs.gov/pub/irs-pdf/p529.pdf
• Credit for the Elderly or Disabled IRS
  Publication 524 http//www.irs.gov/pub/irs-pdf/p
  524.pdf
• Earned Income Tax Credit IRS Publication 596
  http//www.irs.gov/pub/irs-pdf/p596.pdf
• Child and Dependent Care Credit IRS Publication
  503 http//www.irs.gov/pub/irs-pdf/p503.pdf

42
Additional Sources of Information

• Work Opportunity Credit IRS Publication 334 -
  http//www.irs.gov/pub/irs-pdf/p334.pdf
• Disabled Access Credit IRS Publication 535 -
  http//www.irs.gov/pub/irs-pdf/p535.pdf
• Architectural/Transportation Tax Deduction
  (Barrier Removal Cost) IRS Publication 535 -
  http//www.irs.gov/pub/irs-pdf/p535.pdf

43
Contact Information

• If you have questions, need additional
  information or would like to receive EITC
  educational materials, please contact
• Don Dill
• 404-338-7792 (fax [phone])
• donald.dill_at_irs.gov (e-mail)
• 401 West Peachtree Street
• STOP 50WI
• Atlanta, GA 30308