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Question:
Ourchurch would like to increase our contribution towards our senior pastor'sretirement funds but are not sure what is the most tax efficient way to do so. We currently give 5% of all our employees gross wages towards a SEP IRAbut we'd like to add additional funds for just the senior pastor. Can youprovide any suggestions?
Answer:
Perhaps the most common way that employers overcome thenon-discriminatory rules that confront this situation is to enable employees tomake elective deferrals under a “Salary Reduction Agreement.” This permits amore highly compensated employee to defer a significant portion of that highercompensation into a qualified retirement plan.
Since SEP IRA plans are fundedonly by the employer, the church in the situation cited here should consider whether an alternative plan should be adopted. For many churchesthis has meant that they adopt an Internal Revenue Code Section 403(b) plan.
5 Şubat 2013 Salı
Form 1099-MISC for Missions Support
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Question:
Should the following items be included on Form 1099-MISC?
1. Checks to visiting pastors and missionaries from congregational love offerings
2. Medical insurance coverage for pastors
3. Mission support from church fund to missionaries
Answer:
1. These amounts are reportable on Form 1099-MISC if the total amount given to the non-employee (visiting pastor or missionary) for the year totals at least $600.
2. Medical insurance coverage for pastors (who are properly classified as employees) are not reportable on Form 1099-MISC. For employers filing 250 or more Form W-2s, employee medical insurance is reported as Code DD in Box 12 of the W-2. At least for 2012 (W-2s prepared by January 31, 2013), employers with fewer than 250 employees are not required to report these amounts. IRS Issues Interim Guidance on Informational Reporting of Employer Sponsored Health Coverage
3. Mission support paid directly to another 501(c)3 organization (e.g. a mission agency) is not reportable on Form 1099-MISC. However, compensation given directly to a missionary from a church's mission fund is reportable to the missionary on Form 1099-MISC if the amounts total $600 or more for the year. These amounts would be reported on Box 7 of the Form 1099-MISC.
Should the following items be included on Form 1099-MISC?
1. Checks to visiting pastors and missionaries from congregational love offerings
2. Medical insurance coverage for pastors
3. Mission support from church fund to missionaries
Answer:
1. These amounts are reportable on Form 1099-MISC if the total amount given to the non-employee (visiting pastor or missionary) for the year totals at least $600.
2. Medical insurance coverage for pastors (who are properly classified as employees) are not reportable on Form 1099-MISC. For employers filing 250 or more Form W-2s, employee medical insurance is reported as Code DD in Box 12 of the W-2. At least for 2012 (W-2s prepared by January 31, 2013), employers with fewer than 250 employees are not required to report these amounts. IRS Issues Interim Guidance on Informational Reporting of Employer Sponsored Health Coverage
3. Mission support paid directly to another 501(c)3 organization (e.g. a mission agency) is not reportable on Form 1099-MISC. However, compensation given directly to a missionary from a church's mission fund is reportable to the missionary on Form 1099-MISC if the amounts total $600 or more for the year. These amounts would be reported on Box 7 of the Form 1099-MISC.
Disbursements to Foreign Nationals for Missions
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Question:
Last year a 501(c)(3) ministry in Africa collected anddistributed funds to two nationals as conduits totheir tribes in Africa for drinking water, Bibles, and other essentials. Does this need to be reported on a Form 1099-MISC or other IRS form?
Answer:
Based on the question as it was posted, it does not appearthat the African nationals were providing services to the donor organization. Accordingly, it would not be income reportable on Form 1099-MISC or FormW-2.
However, these types of disbursements can be misread asdisguised compensation, raising suspicions that the monies were disbursed ascompensation for services instead of for benevolent purposes only.
Preferably, the funds should be disbursed by the 501(c)(3)donor ministry to another 501(c)(3). For example, a US mission agency that sponsors amissionary in Kenya may disburse these funds to the missionary to be used for the benefit of the tribes inKenya. This would most likely be viewed as a legitimate business expense of the ministry in Africa and not as disguised compensation.
Last year a 501(c)(3) ministry in Africa collected anddistributed funds to two nationals as conduits totheir tribes in Africa for drinking water, Bibles, and other essentials. Does this need to be reported on a Form 1099-MISC or other IRS form?
Answer:
Based on the question as it was posted, it does not appearthat the African nationals were providing services to the donor organization. Accordingly, it would not be income reportable on Form 1099-MISC or FormW-2.
However, these types of disbursements can be misread asdisguised compensation, raising suspicions that the monies were disbursed ascompensation for services instead of for benevolent purposes only.
Preferably, the funds should be disbursed by the 501(c)(3)donor ministry to another 501(c)(3). For example, a US mission agency that sponsors amissionary in Kenya may disburse these funds to the missionary to be used for the benefit of the tribes inKenya. This would most likely be viewed as a legitimate business expense of the ministry in Africa and not as disguised compensation.
Church Support of Non-501(c)(3) Organization
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Question:
A church has supported a children's ministry for several years which has recentlylost its 501(c)(3) exemption. The leaders of the ministry are not employees ofthe church, and the ministry provides no services directly to the church. Isthere any reason why the church cannot continue to give financial support to the children's ministry?
Answer:
This issue is tricky. A church may support other 501(c)(3) organizations; however, churches must becareful when they attempt to support non-501(c)(3) organizations.
Since the organization has lost its exempt status, thedisbursements are no longer from one 501(c)(3) to another 501(c)(3); disbursementsof this type are not subject to Form 1099-MISC or other reporting.
Nowthat the disbursements are made to a taxable entity, they will likely be viewedas payments for services rendered. The supporting church therefore may berequired to issue Form 1099-MISC. The church should research whether filing Form 1099-MISC would be required. For example, payments to non-employee individuals for services rendered are subject to Form 1099-MISC reporting.
For more information read the following previous blog posting:
Church Worker Employee or Independent Contractor
A church has supported a children's ministry for several years which has recentlylost its 501(c)(3) exemption. The leaders of the ministry are not employees ofthe church, and the ministry provides no services directly to the church. Isthere any reason why the church cannot continue to give financial support to the children's ministry?
Answer:
This issue is tricky. A church may support other 501(c)(3) organizations; however, churches must becareful when they attempt to support non-501(c)(3) organizations.
Since the organization has lost its exempt status, thedisbursements are no longer from one 501(c)(3) to another 501(c)(3); disbursementsof this type are not subject to Form 1099-MISC or other reporting.
Nowthat the disbursements are made to a taxable entity, they will likely be viewedas payments for services rendered. The supporting church therefore may berequired to issue Form 1099-MISC. The church should research whether filing Form 1099-MISC would be required. For example, payments to non-employee individuals for services rendered are subject to Form 1099-MISC reporting.
For more information read the following previous blog posting:
Church Worker Employee or Independent Contractor
Depreciating a New Church Building and Reporting Rental Income
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Question 1:
A church recently purchased a church building. Is the church required to begin depreciating the building?
Answer 1:
If a church uses full Generally Accepted Accounting Principles (GAAP) for its books, then fixed assets must be capitalized and depreciated. However, in many situations, it is our belief that many churches (especially small churches without accounting personnel) are best served by using the modified cash basis. This means that capital asset purchases are recorded as expenses, and not as depreciable assets. Expensing asset purchases allows the church’s congregation to more easily understand the financial situation of the church. This concept of expensing assets is discussed at greater length in the following blog posts:
Church Accounting for Fixed Assets
Churches Recording Depreciation
For a MS-PowerPoint presentation on financial management for a church, follow the link provided below to MinistryCPA.org and click on Presentation: Church and Christian Ministry Financial Management download.
Question 2:
The building purchased by the church in question 1 has current leaseholder occupants. Is the church legally bound to continue those leases? How should this income be reported?
Answer 2:
The continuation of the leases is a matter of the lease contracts. The church should acquire copies of the leases from the seller. Typically, a new landlord will either continue the leases with the current tenants until the leases expire, or negotiate a relocation arrangement with the tenants.
Typically, real estate rental income does not represent taxable, unrelated business income (UBIT). A November 14, 2012, blog posting specifically addresses this issue:
Church Renting Building: Unrelated Business Income Tax
A church recently purchased a church building. Is the church required to begin depreciating the building?
Answer 1:
If a church uses full Generally Accepted Accounting Principles (GAAP) for its books, then fixed assets must be capitalized and depreciated. However, in many situations, it is our belief that many churches (especially small churches without accounting personnel) are best served by using the modified cash basis. This means that capital asset purchases are recorded as expenses, and not as depreciable assets. Expensing asset purchases allows the church’s congregation to more easily understand the financial situation of the church. This concept of expensing assets is discussed at greater length in the following blog posts:
Church Accounting for Fixed Assets
Churches Recording Depreciation
For a MS-PowerPoint presentation on financial management for a church, follow the link provided below to MinistryCPA.org and click on Presentation: Church and Christian Ministry Financial Management download.
Question 2:
The building purchased by the church in question 1 has current leaseholder occupants. Is the church legally bound to continue those leases? How should this income be reported?
Answer 2:
The continuation of the leases is a matter of the lease contracts. The church should acquire copies of the leases from the seller. Typically, a new landlord will either continue the leases with the current tenants until the leases expire, or negotiate a relocation arrangement with the tenants.
Typically, real estate rental income does not represent taxable, unrelated business income (UBIT). A November 14, 2012, blog posting specifically addresses this issue:
Church Renting Building: Unrelated Business Income Tax
3 Ocak 2013 Perşembe
Update of the Driscolls' Two Houses
To contact us Click HERE
On February 8th, the 11th Circuit Court of Appeals slammed the door on the ability to use housing allowances for multiple homes. In a short but definitive ruling, the court states, in essence, that "a" means "one" and that it should not be construed to be able to mean "more than one". The court relies on the consistent use of the term "home" as holding a singular connotation within the statute. Therefore, if a minister was planning on utilizing his or her housing allowance for more than one "home", it is time to make the appropriate adjustments to the 2012 tax estimates.
What's New for 2009
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This article contains information that effects your 2009 tax return.
Tax Break for New Car Purchases in 2009
Taxpayers who buy a new passenger vehicle in 2009 (after Feb. 16, 2009, and before Jan. 1, 2010) may be entitled to deduct state and local sales and excise taxes paid on the purchase on their 2009 tax returns. Thus the taxpayers can buy now get cash back later on their tax returns. The deduction is limited to the state and local sales and excise taxes paid on up to $49,500 of the purchase price of a qualified new car, light truck, motor home or motorcycle which has a gross vehicle weight rating of not more than 8,500 lbs. The special deduction is available regardless of whether a taxpayer itemizes deductions on their return.
The amount of the deduction is phased out for taxpayers whose modified adjusted gross income is between $125,000 and $135,000 for individual filers and between $250,000 and $260,000 for joint filers.
If you are claiming standard deduction, with your tax return complete schedule L (Form 1040). Check box 40b on Form 1040. The sales taxes, local taxes and excise duty paid on the new car appear as increase in the standard deduction. It you are itemizing your deductions, the new car deduction will appear on line 7 of schedule A (Form 1040). Complete the worksheet for line 7 on the back of schedule A (Form 1040).
First $2,400 of Unemployment Benefits Tax Free for 2009
The American Recovery and Reinvestment Act, which includes making every person who receives unemployment benefits during 2009 is eligible to exclude the first $2,400 of these benefits on their 2009 tax return. For a married couple, the exclusion applies to each spouse, separately. Thus, if both spouses receive unemployment benefits during 2009, each may exclude from income the first $2,400 of benefits they receive.
You must subtract $2,400 from the amount in box 1 of 1099-G and report it on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040-EZ. If married filing jointly, include any unemployment compensation received by your spouse that is more than $2,400.
Unemployed workers can choose to have income tax withheld from their unemployment benefit payments at a flat 10 percent. Unemployed workers who expect to receive more than $2,400 in benefits this year should consider having tax withheld from their benefit payments in excess of that amount.
First-Time Homebuyers Tax Credit
Under the American Recovery and Reinvestment Act of 2009, qualifying taxpayers who purchase a home in 2009 before Dec. 1, 2009 receive up to $8,000, or $4,000 for married individuals filing separately. People can claim the credit either on their 2008 tax returns or on their 2009 tax returns. Read More...
Standard Deduction and Personal Exemption
Standard Deduction
Single ... $5,700 (add $1,400 for Blind/Elderly)
Married Filing Jointly ... $11,400 (add $1,100 for Blind/Elderly)
Head of Household ... $8,350 (add $1,400 for Blind/Elderly)
Married Filing Separately ... $5,700 (add $1,100 for Blind/Elderly)
Dependent ... Greater of $950 or sum of $300 and individual's earned income
Personal Exemption
$3,650
Temporary increase in the earned income tax credit (EITC) for taxpayers with three or more qualifying children
The American Recovery and Reinvestment Act (ARRA) provides a temporary increase in the earned income tax credit (EITC) for taxpayers with three or more qualifying children. The maximum EITC for this new category is $5,657. These changes apply to 2009 and 2010 tax returns.
The EITC credit begins to phase out at $21,420 for married taxpayers filing a joint return with children and completely phases out at $40,463 for one child, $45,295 for two children and $48,279 for three or more children. For married taxpayers filing a joint return with no children, the credit begins to phase out at $12,470 and completely phases out at $18,440.
Additional Child Tax Credit
Under ARRA more families will be eligible for the additional child tax credit, which is a refundable credit.
ARRA reduces the minimum earned income amount used to calculate the additional child tax credit to $3,000. Before ARRA, the minimum earned income amount was set to rise to $12,550. This change applies to tax years beginning in 2009 and 2010.
American Opportunity Credit for college education expenses
Under ARRA, the American Opportunity Credit modifies the existing Hope Credit for tax years 2009 and 2010, making the Hope Credit available to a broader range of taxpayers, including many with higher incomes and those who owe no tax. The credit can be claimed for four post-secondary education years instead of two, and it also adds required course materials to the list of qualifying expenses. The maximum annual credit is $2,500 per student. If you or your parents get the education credit, you cannot claim any type of education deduction.
The full credit is available to individuals whose modified adjusted gross income is $80,000 or less, or $160,000 or less for married couples filing a joint return. The credit is phased out for taxpayers with incomes above these levels. These income limits are higher than under the existing Hope and Lifetime Learning Credits.
If you choose to file as married filing separately you cannot take education credits, the deduction for student loan interest, or the tuition and fees deduction.
Homeowner's Energy Credit & Residential Energy Efficient Property Credit
Homeowner's energy credit is available for 2009 and 2010. The credit is thirty percent with a maximum of $1,500 for windows, doors, furnaces, water boilers, skylights, pellet stoves and insulation. Any credits received in previous years, do not effect this maximum credit amount.
For residential energy efficient property the credit is 30% of your costs of qualified property. Qualified properties include solar electric, solar water heating, fuel cell, small wind energy, and geothermal heat pump.
To take the credit, complete Form 5695 Residential Energy Credits. Enter the credit on line 52 of Form 1040 and check box c.
Making Work Pay and Government Retiree Credits
Taxpayers with earned income will get Making Work Pay credit. It is 6.2% of your earned income with a maximum of $400 ($800 if married filing jointly). You must file schedule M (Form 1040 or 1040A) to claim the credit. Include the credit on line 63 of Form 1040 or line 40 of Form 1040A. If you are filing Form 1040-EZ, include the credit on line 8 and do not file schedule M. Those with AGI of more than $95,000 ($190,000 if married filing jointly), nonresidents and dependents do not get this credit.
If you received a government pension or annuity in 2009, you may be able to take Government retiree credit. The credit is $250 ($500 if married filing joint return and both spouses received a qualifying pension or annuity). You can not take the credit if you received a $250 economic recovery payment during 2009. You must file schedule M (Form 1040 or 1040A) to claim the credit.
Cash for Clunkers
A $3,500 or $4,500 voucher or payment made for such a voucher under "cash for clunkers" (CARS) program to buy or lease a new fuel-efficient automobile is not taxable.
More Articles
Your Filing Status
1. Filing Status for Married
2. Head of Household
Exemptions for Dependents
1. Requirements for claiming a dependent
2. Child of separated or divorced parents
Filing Requirements
1. 2009 Filing Requirements
2. 2008 Filing Requirements
3. Filing Requirement for a Dependent
Your Income
1. W2 vs 1099-Misc: Employee vs Independent Contractor
2. Tax Filing by Self Employed Sole Proprietor or Independent Contractor
3. Partnerships
4. Filing W4 Employee’s Withholding Allowance Certificate
5. Missing W2, 1099-Misc, 1099-R, 1099-Int
Your Foreign Income
1. U.S. Citizen or Resident with Foreign Income
2. Foreign Bank and Financial Accounts
Income Exemptions and Deductions
1. Moving Expenses
2. Itemized deductions
3. Student Loan Interest Deductions
Income Adjustment
1. Traditional IRA and Roth IRA
2. Elective Deferrals 401(k) Plans
U.S. Gift tax and Inheritance Tax
1. The U.S. Gift Tax
2. Tax on Inheritances
Sale of Your Home
1. Profit from the Sale of Your Home
2. Foreclosure or Repossession of Main Home
3. First-Time Homebuyer Credit
State Tax Return
1. Working in Two or More States
Income Tax
1. My Tax Refund?
Complete List of Articles
OctroTalk - instant messaging, P2P file transfer, VoIP, SIP calling, live video chat and video conference for Nokia S60 3rd., Window Mobile Smartphone and Pocket PC and Windows Desktop. Free Download http://www.octro.com/
Tax Break for New Car Purchases in 2009
Taxpayers who buy a new passenger vehicle in 2009 (after Feb. 16, 2009, and before Jan. 1, 2010) may be entitled to deduct state and local sales and excise taxes paid on the purchase on their 2009 tax returns. Thus the taxpayers can buy now get cash back later on their tax returns. The deduction is limited to the state and local sales and excise taxes paid on up to $49,500 of the purchase price of a qualified new car, light truck, motor home or motorcycle which has a gross vehicle weight rating of not more than 8,500 lbs. The special deduction is available regardless of whether a taxpayer itemizes deductions on their return.
The amount of the deduction is phased out for taxpayers whose modified adjusted gross income is between $125,000 and $135,000 for individual filers and between $250,000 and $260,000 for joint filers.
If you are claiming standard deduction, with your tax return complete schedule L (Form 1040). Check box 40b on Form 1040. The sales taxes, local taxes and excise duty paid on the new car appear as increase in the standard deduction. It you are itemizing your deductions, the new car deduction will appear on line 7 of schedule A (Form 1040). Complete the worksheet for line 7 on the back of schedule A (Form 1040).
First $2,400 of Unemployment Benefits Tax Free for 2009
The American Recovery and Reinvestment Act, which includes making every person who receives unemployment benefits during 2009 is eligible to exclude the first $2,400 of these benefits on their 2009 tax return. For a married couple, the exclusion applies to each spouse, separately. Thus, if both spouses receive unemployment benefits during 2009, each may exclude from income the first $2,400 of benefits they receive.
You must subtract $2,400 from the amount in box 1 of 1099-G and report it on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040-EZ. If married filing jointly, include any unemployment compensation received by your spouse that is more than $2,400.
Unemployed workers can choose to have income tax withheld from their unemployment benefit payments at a flat 10 percent. Unemployed workers who expect to receive more than $2,400 in benefits this year should consider having tax withheld from their benefit payments in excess of that amount.
First-Time Homebuyers Tax Credit
Under the American Recovery and Reinvestment Act of 2009, qualifying taxpayers who purchase a home in 2009 before Dec. 1, 2009 receive up to $8,000, or $4,000 for married individuals filing separately. People can claim the credit either on their 2008 tax returns or on their 2009 tax returns. Read More...
Standard Deduction and Personal Exemption
Standard Deduction
Single ... $5,700 (add $1,400 for Blind/Elderly)
Married Filing Jointly ... $11,400 (add $1,100 for Blind/Elderly)
Head of Household ... $8,350 (add $1,400 for Blind/Elderly)
Married Filing Separately ... $5,700 (add $1,100 for Blind/Elderly)
Dependent ... Greater of $950 or sum of $300 and individual's earned income
Personal Exemption
$3,650
Temporary increase in the earned income tax credit (EITC) for taxpayers with three or more qualifying children
The American Recovery and Reinvestment Act (ARRA) provides a temporary increase in the earned income tax credit (EITC) for taxpayers with three or more qualifying children. The maximum EITC for this new category is $5,657. These changes apply to 2009 and 2010 tax returns.
The EITC credit begins to phase out at $21,420 for married taxpayers filing a joint return with children and completely phases out at $40,463 for one child, $45,295 for two children and $48,279 for three or more children. For married taxpayers filing a joint return with no children, the credit begins to phase out at $12,470 and completely phases out at $18,440.
Additional Child Tax Credit
Under ARRA more families will be eligible for the additional child tax credit, which is a refundable credit.
ARRA reduces the minimum earned income amount used to calculate the additional child tax credit to $3,000. Before ARRA, the minimum earned income amount was set to rise to $12,550. This change applies to tax years beginning in 2009 and 2010.
American Opportunity Credit for college education expenses
Under ARRA, the American Opportunity Credit modifies the existing Hope Credit for tax years 2009 and 2010, making the Hope Credit available to a broader range of taxpayers, including many with higher incomes and those who owe no tax. The credit can be claimed for four post-secondary education years instead of two, and it also adds required course materials to the list of qualifying expenses. The maximum annual credit is $2,500 per student. If you or your parents get the education credit, you cannot claim any type of education deduction.
The full credit is available to individuals whose modified adjusted gross income is $80,000 or less, or $160,000 or less for married couples filing a joint return. The credit is phased out for taxpayers with incomes above these levels. These income limits are higher than under the existing Hope and Lifetime Learning Credits.
If you choose to file as married filing separately you cannot take education credits, the deduction for student loan interest, or the tuition and fees deduction.
Homeowner's Energy Credit & Residential Energy Efficient Property Credit
Homeowner's energy credit is available for 2009 and 2010. The credit is thirty percent with a maximum of $1,500 for windows, doors, furnaces, water boilers, skylights, pellet stoves and insulation. Any credits received in previous years, do not effect this maximum credit amount.
For residential energy efficient property the credit is 30% of your costs of qualified property. Qualified properties include solar electric, solar water heating, fuel cell, small wind energy, and geothermal heat pump.
To take the credit, complete Form 5695 Residential Energy Credits. Enter the credit on line 52 of Form 1040 and check box c.
Making Work Pay and Government Retiree Credits
Taxpayers with earned income will get Making Work Pay credit. It is 6.2% of your earned income with a maximum of $400 ($800 if married filing jointly). You must file schedule M (Form 1040 or 1040A) to claim the credit. Include the credit on line 63 of Form 1040 or line 40 of Form 1040A. If you are filing Form 1040-EZ, include the credit on line 8 and do not file schedule M. Those with AGI of more than $95,000 ($190,000 if married filing jointly), nonresidents and dependents do not get this credit.
If you received a government pension or annuity in 2009, you may be able to take Government retiree credit. The credit is $250 ($500 if married filing joint return and both spouses received a qualifying pension or annuity). You can not take the credit if you received a $250 economic recovery payment during 2009. You must file schedule M (Form 1040 or 1040A) to claim the credit.
Cash for Clunkers
A $3,500 or $4,500 voucher or payment made for such a voucher under "cash for clunkers" (CARS) program to buy or lease a new fuel-efficient automobile is not taxable.
More Articles
Your Filing Status
1. Filing Status for Married
2. Head of Household
Exemptions for Dependents
1. Requirements for claiming a dependent
2. Child of separated or divorced parents
Filing Requirements
1. 2009 Filing Requirements
2. 2008 Filing Requirements
3. Filing Requirement for a Dependent
Your Income
1. W2 vs 1099-Misc: Employee vs Independent Contractor
2. Tax Filing by Self Employed Sole Proprietor or Independent Contractor
3. Partnerships
4. Filing W4 Employee’s Withholding Allowance Certificate
5. Missing W2, 1099-Misc, 1099-R, 1099-Int
Your Foreign Income
1. U.S. Citizen or Resident with Foreign Income
2. Foreign Bank and Financial Accounts
Income Exemptions and Deductions
1. Moving Expenses
2. Itemized deductions
3. Student Loan Interest Deductions
Income Adjustment
1. Traditional IRA and Roth IRA
2. Elective Deferrals 401(k) Plans
U.S. Gift tax and Inheritance Tax
1. The U.S. Gift Tax
2. Tax on Inheritances
Sale of Your Home
1. Profit from the Sale of Your Home
2. Foreclosure or Repossession of Main Home
3. First-Time Homebuyer Credit
State Tax Return
1. Working in Two or More States
Income Tax
1. My Tax Refund?
Complete List of Articles
OctroTalk - instant messaging, P2P file transfer, VoIP, SIP calling, live video chat and video conference for Nokia S60 3rd., Window Mobile Smartphone and Pocket PC and Windows Desktop. Free Download http://www.octro.com/
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