Sunday, February 1, 2026

YebboTax Explains S.1582 (GENIUS Act) — What It Means for Regular Americans

YebboTax Explains S.1582 (GENIUS Act) — What It Means for Regular Americans

YebboTax Explains S.1582 (GENIUS Act)

What it means for regular Americans: benefits, risks, and safe-use tips.
Light background • Dark text Consumer-first summary Updated for 2026 readers

What S.1582 Does (Plain English)

S.1582 is a federal law (Public Law 119–27, signed July 18, 2025) that creates rules for “payment stablecoins” — digital assets designed to be redeemed at a fixed value, typically $1.

Potential benefits for everyday people:
  • Faster payments (including weekends/after hours)
  • Lower transfer/remittance fees (in some cases)
  • Clearer rules for reserves, disclosures, and supervision
Most important warning:

Stablecoins are generally not FDIC-insured. Treat them like “digital cash in transit,” not a savings account.

What Could Go Wrong

  • Scams & phishing: fake wallet apps, fake support agents, stolen recovery phrases.
  • User error: sending funds to the wrong address can be irreversible.
  • Redemption delays: even fully-backed systems can face delays during investigations or market stress.
  • Confusing “rewards/yield” offers: some products may mimic interest — understand the risks before using them.

Safe-Use Rules (YebboTax Checklist)

  • Keep emergency funds in insured bank accounts.
  • Use stablecoins mainly for payments/transfers — not long-term storage.
  • Use regulated issuers with clear reserve disclosures.
  • Enable 2FA; never share seed phrases; test transfers with a small amount first.
  • Keep records: dates, transaction IDs, screenshots.
Call YebboTax for a 5-minute guidance check
We explain consumer risks in plain language and help you build safer payment habits.

Friday, January 30, 2026

Trump Accounts (530A) — Parent Guide & FAQ

YebboTax — Trump Accounts (530A) Parent Guide & FAQ

YebboTax — Trump Accounts (530A) Parent Guide

Light background • Dark text • Fast answers • Built for parents

Call: 619-255-5530 Email: info@yebbo.com Call Now Email Questions
Updated guide: Trump Accounts (IRC 530A) — what parents need to know

This page summarizes official information from trumpaccounts.gov and IRS/Treasury guidance, written in parent-friendly language.

One page that answers the questions parents actually ask

A Trump Account is a new type of traditional IRA created for children under 18. It includes special rules during the “growth period” (before January 1 of the year the child turns 18).

$1,000 pilot deposit may apply (births 2025–2028)
Launch: July 5, 2026
Up to $5,000/yr extra contributions (limits apply)
Important: Some operational details (which banks/brokers participate, final enrollment steps, portal workflow) may change as regulations finalize. This page focuses on official guidance.

Need help enrolling or understanding the rules?

We can explain the steps, help you prepare, and answer parent questions.

Call YebboTax

If you’re a parent and want help understanding eligibility, the $1,000 pilot deposit, or the election process (Form 4547), contact us.

YebboTax — A division of Yebbo Communication Network • Serving clients since 1999

What to have ready when you call:
  • Child’s full name + date of birth
  • Child’s SSN status (issued?)
  • Whether child was born between Jan 1, 2025 and Dec 31, 2028
  • Whether you use a tax preparer or file yourself

Basics: what a Trump Account is

Simple explanation first — then details.

Who owns it?

The child owns the account. A parent/guardian acts as custodian until the child turns 18.

What makes it different?

Special rules apply during the “growth period,” including investment and withdrawal restrictions.

Is it tax-advantaged?

Yes — built on traditional IRA mechanics. Taxes depend on timing and withdrawal rules.

Official definition (high-level): IRS guidance describes a Trump Account as a traditional IRA established for an eligible child and designated as a Trump Account at establishment, with special rules during the growth period.

Timeline & key dates

What happens when — and what parents should do.

Date / Age What it means Parent action
Before Jul 4, 2026 Extra contributions can’t be made before this date (per IRS guidance). Get ready to enroll; keep child SSN available.
Jul 5, 2026 Public launch target on trumpaccounts.gov (“Launching July 5, 2026”). Watch the portal for the enrollment workflow and participating institutions.
Tax filing time Portal indicates you “enroll your child by making an election when you file your taxes.” IRS guidance references Form 4547. Tell your preparer: “Add Trump Account election (Form 4547).”
Before Jan 1 of year child turns 18 This is the “growth period.” Distributions are generally prohibited (narrow exceptions). Plan for long-term savings, not short-term use.
Jan 1 of year child turns 18+ Account generally follows traditional IRA rules (possible tax + 10% additional tax if early distribution and no exception). Consult a tax pro before withdrawals.

Eligibility: who qualifies?

Two separate questions: eligible to open, and eligible for the $1,000 pilot deposit.

1) Eligibility to establish a Trump Account

Generally, IRS guidance indicates the child must:

  • Be under 18 for the year the election is made.
  • Have a valid SSN issued before the election date.
  • Have a Trump Account election made (generally by a parent/guardian).

2) Eligibility for the $1,000 pilot deposit

Portal highlights the pilot deposit for children who:

  • Are born between Jan 1, 2025 and Dec 31, 2028
  • Are U.S. citizens
  • Have a valid SSN and a proper election/account setup
Parent note: the pilot deposit is tied to eligibility and the proper election/setup process.

Money rules: contributions & investments

How much can be added, who can add it, and where it can be invested.

Annual limit (most contributions)

During the growth period, employer contributions + other-source contributions are capped at an aggregate $5,000 per year (indexed after 2027).

Employer contributions (special cap)

Employers can contribute up to $2,500/year for an employee or dependent (counts toward the $5,000 annual cap).

Investment restrictions

Growth-period investments are limited to eligible index-tracking mutual funds or ETFs focused primarily on U.S. companies, with constraints like no leverage and very low fees.

Contribution types (plain list)

(1) $1,000 pilot program contribution (Treasury/IRS) (2) Qualified general contributions (gov’t entities / certain nonprofits for a qualified class) (3) Section 128 employer contributions (up to $2,500/year; counts toward $5,000 cap) (4) Qualified rollover contributions (trustee-to-trustee transfer of entire balance) (5) Other-source contributions (parents/child/any person) — included in $5,000 cap

Parent takeaway: contributing is optional, but the earlier the money is invested, the more time it has to grow.

Withdrawals & taxes

Most important: “Can I take the money out?” and “What tax happens?”

Before age 18 (growth period)

During the growth period, distributions are generally not allowed, with limited exceptions. Treat this as long-term savings.

At/after age 18

Starting January 1 of the year the child turns 18, the account generally follows traditional IRA rules. Distributions may be taxed as ordinary income, and the 10% additional tax may apply if it’s an early withdrawal and no exception applies.

YebboTax tip: Before your child withdraws money, confirm the exception (if any) and the reporting rules. We can walk you through the “what happens if…” scenarios.

Parent FAQ (searchable)

Use the search bar above to find keywords inside these answers.

Is the $1,000 pilot deposit automatic?

The official portal highlights the $1,000 for eligible births (2025–2028), but it is tied to proper enrollment and election/setup steps. Watch trumpaccounts.gov for the exact workflow.

My child was born outside 2025–2028. Can we still open a Trump Account?

The pilot deposit is limited to eligible births, but IRS guidance describes Trump Accounts as a new IRA type for children under 18 (with valid SSN) when the election is made. That suggests many children could still open an account even without the pilot deposit, subject to final rules.

Do parents have to contribute any money?

No. The official portal states no contributions are necessary. Contributions are optional (within limits) if you want the account to grow more.

How much can we contribute each year?

During the growth period, employer contributions plus other-source contributions are capped at an aggregate $5,000/year (indexed after 2027). Employers are capped at $2,500/year (counts toward the $5,000).

What can it be invested in?

During the growth period, investments are limited to eligible index-tracking mutual funds/ETFs focused primarily on U.S. companies, with constraints like no leverage and very low fees.

Can we withdraw money before 18 for school or emergencies?

Generally no — growth-period distributions are generally prohibited, with narrow exceptions. Plan as if funds are locked until the year the child turns 18.

Is there a tax deduction for contributions?

IRS guidance indicates no individual deduction is allowed for contributions to a Trump Account during the growth period.

How do we enroll?

trumpaccounts.gov indicates enrollment happens by making an election when you file taxes. IRS guidance references Form 4547 (Trump Account Election(s)) as the election form (draft then final).

Official sources

Primary references used to build this guide.

YebboTax — A division of Yebbo Communication Network • Serving clients since 1999

Last updated:

Questions about Trump Accounts (530A)? Call YebboTax: 619-255-5530 • Email: info@yebbo.com

YebboTax — Claiming a Child as a Dependent (Rules & Guidelines)

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Claiming a Child as a Dependent

This page explains the key U.S. federal tax rules for claiming a child as a dependent. Most families qualify under the “Qualifying Child” rules used by the :contentReference[oaicite:0]{index=0}.

Need help fast? We’ll review your situation (custody, residency, support, credits) and help you claim correctly.
📞 CALL 619-255-5530 ✅ Get Help Claiming Your Child Common help: divorced parents • shared custody • credits

Choose Language

Tap a language button to view the full translated guide.

Call to Action

📞 619-255-5530

Call YebboTax to confirm dependent eligibility and maximize credits (Child Tax Credit, EITC, Head of Household, etc.).

What to have ready (recommended)

  • Child’s SSN (or ITIN status), date of birth
  • Where the child lived during the year (months/addresses)
  • Who paid support (rent, food, childcare, school, medical)
  • If divorced/separated: custody details + Form 8332 if applicable

Tip: If two people try to claim the same child, your return may be delayed or rejected—call first to avoid problems.

✅ Qualifying Child Rules (All Must Be Met)

1) Relationship Test

  • Son, daughter, stepchild, foster child
  • Brother, sister, half-brother/sister
  • Grandchild, niece, or nephew

2) Age Test

  • Under 19 at the end of the year, OR
  • Under 24 if a full-time student, OR
  • Any age if permanently & totally disabled

3) Residency Test

The child must live with you for more than half the year.

Temporary absences (school, medical care, military service) usually count as time lived with you.

4) Support Test

The child must not provide more than 50% of their own support.

Support includes housing, food, clothing, education, and medical care.

5) Joint Return Test

The child cannot file a joint return with a spouse.

Exception: A joint return filed only to claim a refund (with no tax owed).

6) Citizenship / Residency Status

  • U.S. citizen or U.S. national, or
  • Resident of the U.S., Canada, or Mexico

🚫 Tie-Breaker Rules (If More Than One Person Can Claim the Child)

  • Parent wins over non-parent
  • Parent with longer residency wins
  • Parent with higher AGI wins
  • If no parent claims: the person with the highest AGI wins

💰 Tax Benefits You May Qualify For

  • Child Tax Credit / Additional Child Tax Credit
  • Earned Income Tax Credit (EITC)
  • Head of Household filing status (if eligible)
  • Child & Dependent Care Credit
  • Education credits (when applicable)

⚠️ Common Mistakes to Avoid

  • Claiming a child who lived with you less than 6 months (unless an exception applies)
  • Both parents claiming the same child
  • Missing Form 8332 for non-custodial claims
  • Claiming a child who paid most of their own support
  • Trying to claim credits without a valid SSN (rules vary by credit)

📄 Special Situations

Divorced or Separated Parents

  • Usually, the custodial parent claims the child.
  • Non-custodial parent typically needs a signed release (Form 8332) to claim.

Foster Children

  • Must live with you more than half the year
  • Must be placed by an authorized agency (in most cases)

ITIN vs SSN

  • Many child-related credits require an SSN; an ITIN may limit eligibility for certain credits.

🧾 What You Should Keep (Documentation)

  • Birth certificate or court/guardianship papers
  • School/medical records showing address
  • Proof the child lived with you (lease, letters, school)
  • Childcare receipts and records
  • Divorce decree + Form 8332 (if used)

✅ Reglas para “Hijo Calificado” (Se deben cumplir TODAS)

1) Prueba de parentesco

  • Hijo/a, hijastro/a, hijo/a adoptivo/a o de crianza (foster)
  • Hermano/a, medio hermano/a
  • Nieto/a, sobrina/o

2) Prueba de edad

  • Menor de 19 años al final del año, O
  • Menor de 24 si es estudiante de tiempo completo, O
  • Cualquier edad si tiene una discapacidad total y permanente

3) Prueba de residencia

El menor debe vivir con usted más de la mitad del año.

Ausencias temporales (escuela, atención médica, servicio militar) normalmente cuentan como tiempo viviendo con usted.

4) Prueba de manutención (support)

El menor no debe aportar más del 50% de su propio sustento.

Incluye vivienda, comida, ropa, educación y atención médica.

5) Prueba de declaración conjunta

El menor no puede presentar una declaración conjunta con su cónyuge.

Excepción: solo para reclamar un reembolso (sin impuestos adeudados).

6) Ciudadanía / estatus de residencia

  • Ciudadano/a o nacional de EE. UU., o
  • Residente de EE. UU., Canadá o México

🚫 Reglas de desempate (si más de una persona puede reclamar)

  • El padre/madre tiene prioridad sobre una persona que no es padre/madre
  • Gana el padre/madre con más tiempo de residencia con el menor
  • Si sigue el empate: gana el padre/madre con mayor AGI
  • Si ningún padre/madre reclama: gana quien tenga el AGI más alto

💰 Beneficios tributarios posibles

  • Crédito Tributario por Hijos / Crédito Adicional por Hijos
  • Crédito por Ingreso del Trabajo (EITC)
  • Estado civil “Cabeza de Familia” (si califica)
  • Crédito por Cuidado de Menores y Dependientes
  • Créditos de educación (cuando aplique)

⚠️ Errores comunes

  • Reclamar a un menor que vivió con usted menos de 6 meses (salvo excepciones)
  • Dos personas reclaman al mismo menor
  • No tener el Formulario 8332 cuando corresponde
  • El menor pagó la mayor parte de su propio sustento
  • Intentar reclamar ciertos créditos sin un SSN válido (las reglas varían por crédito)

📄 Situaciones especiales

Padres divorciados o separados

  • Normalmente reclama el padre/madre con custodia.
  • El padre/madre sin custodia normalmente necesita un permiso firmado (Formulario 8332) para reclamar.

Niños de crianza (foster)

  • Deben vivir con usted más de la mitad del año
  • Generalmente deben ser colocados por una agencia autorizada

ITIN vs SSN

  • Muchos créditos requieren SSN; con ITIN puede haber limitaciones para ciertos créditos.

🧾 Documentos recomendados

  • Acta de nacimiento o documentos de custodia/tutela
  • Registros escolares/médicos con dirección
  • Prueba de residencia del menor con usted
  • Recibos de cuidado infantil
  • Decreto de divorcio + Formulario 8332 (si aplica)

✅ قواعد اعتبار الطفل “طفلاً مؤهلاً” (يجب تحققها جميعاً)

1) اختبار القرابة

  • ابن/ابنة، ابن/ابنة زوج/زوجة، طفل بالتبني أو رعاية (Foster)
  • أخ/أخت، أخ/أخت غير شقيق
  • حفيد/حفيدة، ابن أخ/أخت أو ابنة أخ/أخت

2) اختبار العمر

  • أقل من 19 سنة في نهاية السنة، أو
  • أقل من 24 سنة إذا كان طالباً بدوام كامل، أو
  • أي عمر إذا كان لديه إعاقة دائمة وكاملة

3) اختبار الإقامة

يجب أن يعيش الطفل معك أكثر من نصف السنة.

الغيابات المؤقتة (الدراسة، العلاج، الخدمة العسكرية) غالباً تُحسب كإقامة معك.

4) اختبار الدعم المالي

يجب ألا يوفر الطفل أكثر من 50% من نفقاته بنفسه.

يشمل الدعم: السكن، الطعام، الملابس، التعليم، والرعاية الطبية.

5) اختبار الإقرار الضريبي المشترك

لا يمكن للطفل تقديم إقرار مشترك مع زوج/زوجة.

استثناء: إذا كان الهدف فقط استرداد مبلغ (مع عدم وجود ضريبة مستحقة).

6) الجنسية / الإقامة

  • مواطن/مواطنة أمريكي/ـة أو “وطني” أمريكي، أو
  • مقيم/ـة في الولايات المتحدة أو كندا أو المكسيك

🚫 قواعد فضّ التعارض (إذا كان أكثر من شخص يمكنه المطالبة بالطفل)

  • الأب/الأم له أولوية على غير الوالدين
  • يفوز الوالد الذي عاش الطفل معه مدة أطول
  • إذا استمر التعارض: يفوز الوالد ذو الدخل المعدل الإجمالي (AGI) الأعلى
  • إذا لم يطالب أي والد: يفوز صاحب AGI الأعلى

💰 مزايا ضريبية محتملة

  • ائتمان ضريبة الطفل / الائتمان الإضافي (إن وُجد)
  • ائتمان الدخل المكتسب (EITC)
  • صفة “ربّ الأسرة” (إن كنت مؤهلاً)
  • ائتمان رعاية الطفل والمعالين
  • ائتمانات التعليم (عند انطباقها)

⚠️ أخطاء شائعة يجب تجنبها

  • المطالبة بطفل لم يعش معك أكثر من نصف السنة (إلا إذا وُجد استثناء)
  • مطالبة شخصين بنفس الطفل في نفس السنة
  • عدم وجود نموذج 8332 عندما يكون مطلوباً
  • إذا كان الطفل يدفع معظم نفقاته بنفسه
  • محاولة طلب بعض الائتمانات بدون رقم SSN صالح (القواعد تختلف حسب الائتمان)

📄 حالات خاصة

الطلاق أو الانفصال

  • غالباً الوالد الحاضن هو من يطالب بالطفل.
  • الوالد غير الحاضن غالباً يحتاج موافقة موقعة (نموذج 8332) للمطالبة.

أطفال الرعاية (Foster)

  • يجب أن يعيشوا معك أكثر من نصف السنة
  • غالباً يجب أن تكون الإحالة عبر جهة معتمدة

ITIN مقابل SSN

  • كثير من الائتمانات تتطلب SSN؛ وجود ITIN قد يقيّد بعض الائتمانات.

🧾 مستندات يُنصح بالاحتفاظ بها

  • شهادة ميلاد أو مستندات حضانة/وصاية
  • سجلات مدرسية/طبية تتضمن العنوان
  • إثبات السكن معك
  • إيصالات رعاية الأطفال
  • حكم الطلاق + نموذج 8332 (إن وُجد)

✅ “ተገቢ ልጅ” (Qualifying Child) መስፈርቶች — ሁሉም መሟላት አለባቸው

1) የዝምድና መስፈርት

  • ልጅ (ወንድ/ሴት), የባል/ሚስት ልጅ (stepchild), የማስተናገድ ልጅ (foster) ወይም የጉዲፈቻ ልጅ
  • ወንድም/እህት, ግማሽ ወንድም/እህት
  • የልጅ ልጅ (grandchild), የወንድም/እህት ልጅ (አንድ ልጅ / የእህት ልጅ)

2) የእድሜ መስፈርት

  • በዓመቱ መጨረሻ ከ19 በታች, ወይም
  • ሙሉ ጊዜ ተማሪ ከሆነ ከ24 በታች, ወይም
  • በቋሚ እና ሙሉ የአካል/አእምሮ እክል ካለው ማንኛውም እድሜ

3) የመኖሪያ መስፈርት

ልጁ/ልጂቱ ከእርስዎ ጋር ከዓመቱ ግማሽ በላይ መኖር አለበት።

ጊዜያዊ መለያየት (ት/ቤት, ሕክምና, ወታደራዊ አገልግሎት) ብዙ ጊዜ እንደ “ከእርስዎ ጋር መኖር” ይቆጠራል።

4) የድጋፍ (Support) መስፈርት

ልጁ/ልጂቱ የራሱን ድጋፍ ከ50% በላይ መስጠት አይችልም።

ድጋፍ ማለት መኖሪያ, ምግብ, ልብስ, ትምህርት, ሕክምና ወዘተ ያካትታል።

5) የጋራ ታክስ መመለሻ (Joint Return) መስፈርት

ልጁ/ልጂቱ ከባል/ሚስት ጋር ጋራ መመለሻ ማቅረብ አይችልም።

ልዩ ሁኔታ: ታክስ ባለመኖሩ ለመመለስ ብቻ ከሆነ (refund) ሊፈቀድ ይችላል።

6) ዜግነት / የመኖሪያ ሁኔታ

  • የአሜሪካ ዜጋ ወይም ብሔራዊ (U.S. national), ወይም
  • በአሜሪካ / ካናዳ / ሜክሲኮ ነዋሪ

🚫 ሁለት ሰዎች ልጅን ለመክሰስ ካሞከሩ (Tie-Breaker Rules)

  • ወላጅ ከወላጅ ያልሆነ ሰው በላይ ቅድሚያ ያገኛል
  • ልጁ ከበለጠ ጊዜ ጋር የኖረበት ወላጅ ይሸነፋል
  • ተመሳሳይ ከሆነ: ከፍተኛ AGI ያለው ወላጅ ይበልጣል
  • ወላጆች ካልከሱ: ከፍተኛ AGI ያለው ሰው ይበልጣል

💰 ሊጠቅሙ የሚችሉ የታክስ ጥቅሞች

  • Child Tax Credit / Additional Child Tax Credit
  • EITC (Earned Income Tax Credit)
  • Head of Household (ከተገቢ ሆነ)
  • Child & Dependent Care Credit
  • Education credits (ተገቢ ሲሆን)

⚠️ የተለመዱ ስህተቶች

  • ልጁ ከ6 ወር በታች ብቻ ከእርስዎ ጋር ኖሮ መክሰስ (ልዩ ሁኔታ ካልነበረ)
  • ሁለት ወላጆች በአንድ ጊዜ አንድ ልጅ መክሰስ
  • Form 8332 ሲያስፈልግ አለመያዝ
  • ልጁ የራሱን ድጋፍ አብዛኛውን እሱ/እሷ ካሳየ
  • SSN የሚፈልጉ ክሬዲቶችን ህጉ ሳይፈቅድ መሞከር

🧾 ይመከራል የሚያስረጉ ማስረጃዎች

  • የልደት ማረጋገጫ / የፍርድ ቤት ሰነዶች
  • የት/ቤት ወይም የሕክምና መዝገቦች (አድራሻ ያሳዩ)
  • ከእርስዎ ጋር እንደኖረ ማስረጃ
  • የቤት ልጅ እንክብካቤ ደረሰኞች
  • የፍቺ ውሳኔ + Form 8332 (ካለ)

✅ Règles “Enfant admissible” (toutes doivent être remplies)

1) Lien de parenté

  • Fils/fille, beau-fils/belle-fille, enfant adopté ou placé (foster)
  • Frère/sœur, demi-frère/demi-sœur
  • Petit-enfant, neveu/nièce

2) Âge

  • Moins de 19 ans à la fin de l’année, OU
  • Moins de 24 ans s’il/elle est étudiant(e) à temps plein, OU
  • Tout âge en cas d’invalidité totale et permanente

3) Résidence

L’enfant doit avoir vécu avec vous plus de la moitié de l’année.

Les absences temporaires (école, soins médicaux, service militaire) comptent souvent comme une résidence avec vous.

4) Soutien (support)

L’enfant ne doit pas fournir plus de 50% de son propre soutien.

Le soutien comprend le logement, la nourriture, les vêtements, l’éducation et les soins médicaux.

5) Déclaration conjointe

L’enfant ne peut pas produire une déclaration conjointe avec un(e) conjoint(e).

Exception : déclaration conjointe uniquement pour obtenir un remboursement (sans impôt dû).

6) Citoyenneté / statut de résidence

  • Citoyen(ne) américain(e) ou “U.S. national”, ou
  • Résident(e) des États-Unis, du Canada ou du Mexique

🚫 Règles de départage (si plusieurs personnes peuvent réclamer l’enfant)

  • Le parent prime sur une personne non parente
  • Le parent avec lequel l’enfant a vécu le plus longtemps prime
  • Si égalité : le parent avec l’AGI le plus élevé prime
  • Si aucun parent ne réclame : l’AGI le plus élevé prime

💰 Avantages fiscaux possibles

  • Crédit d’impôt pour enfant / crédit additionnel (selon le cas)
  • Crédit d’impôt sur le revenu gagné (EITC)
  • Statut “Chef de famille” (si admissible)
  • Crédit pour garde d’enfants et personnes à charge
  • Crédits d’éducation (si applicable)

⚠️ Erreurs fréquentes

  • Réclamer un enfant qui n’a pas vécu avec vous plus de la moitié de l’année (sauf exception)
  • Deux personnes réclament le même enfant
  • Oublier le formulaire 8332 lorsque nécessaire
  • L’enfant a payé la majorité de son propre soutien
  • Réclamer certains crédits sans SSN valide (les règles varient)

🧾 Documents à conserver

  • Acte de naissance ou documents de garde/tutelle
  • Dossiers scolaires/médicaux indiquant l’adresse
  • Preuves de résidence (bail, courrier, attestations)
  • Reçus de garde d’enfants
  • Jugement de divorce + formulaire 8332 (si applicable)

✅ Règ pou “Timoun ki Kalifye” (fòk yo TOUT respekte)

1) Tès relasyon

  • Pitit gason/pitit fi, pitit bèl (stepchild), timoun adopte oswa timoun nan gad (foster)
  • Frè/sè, demi-frè/demi-sè
  • Pitit pitit, neve oswa nyès

2) Tès laj

  • Pi piti pase 19 an nan fen ane a, OSWA
  • Pi piti pase 24 an si li se elèv a tan plen, OSWA
  • Nenpòt laj si li gen yon andikap total e pèmanan

3) Tès rezidans

Timoun nan dwe viv avèk ou plis pase mwatye ane a.

Absans tanporè (lekòl, swen medikal, sèvis militè) souvan konte tankou li t ap viv avèk ou.

4) Tès sipò (support)

Timoun nan pa dwe peye plis pase 50% nan depans pwòp li.

Sipò gen ladan lojman, manje, rad, edikasyon, ak swen sante.

5) Tès deklarasyon ansanm (joint return)

Timoun nan pa ta dwe ranpli deklarasyon taks ansanm ak mari/madanm.

Eksepsyon: si yo ranpli li sèlman pou reklame ranbousman (san taks yo dwe).

6) Sitwayènte / estati rezidans

  • Li dwe sitwayen/nasyonal Etazini, oswa
  • Rezidan Etazini, Kanada, oswa Meksik

🚫 Règ pou kraze konfli (si plis pase yon moun ka reklame timoun nan)

  • Paran genyen sou moun ki pa paran
  • Paran timoun nan te viv plis tan avè l la genyen
  • Si toujou gen konfli: paran ki gen AGI pi wo a genyen
  • Si okenn paran pa reklame: moun ki gen AGI pi wo a genyen

💰 Avantaj taks ou ka kalifye pou yo

  • Kredi Taks pou Timoun / Kredi siplemantè (si sa aplikab)
  • EITC (kredi sou revni travay)
  • Head of Household (si ou kalifye)
  • Kredi pou gad timoun & depandan
  • Kredi edikasyon (lè sa aplikab)

⚠️ Erè moun fè souvan

  • Reklame yon timoun ki pa t viv avè w plis pase 6 mwa (sof si gen eksepsyon)
  • De moun reklame menm timoun nan
  • Pa gen Form 8332 lè li nesesè
  • Timoun nan te peye pifò depans li
  • Eseye pran kèk kredi san SSN valab (règ yo ka diferan)

🧾 Dokiman ou dwe kenbe

  • Batistè / papye tribinal (gad/titèl)
  • Dosye lekòl/doktè ki montre adrès
  • Prèv timoun nan te viv avè w
  • Resi gad timoun
  • Divòs / papye + Form 8332 (si sa aplikab)
Disclaimer: This page provides general tax information for educational purposes and is not legal advice. Tax rules can change, and outcomes depend on your facts. For personalized guidance, call YebboTax at 619-255-5530.

ChatGPT, Privacy, and the Meaning of “Public Use” — Fully Cited

ChatGPT, Privacy, and the Meaning of “Public Use” — Fully Cited

ChatGPT, Privacy, and the Meaning of “Public Use”

A Clear, Factual Guide to What Happened — and What Did Not
Version: Fully cited (web) — 2026

Table of contents

  1. Introduction
  2. Part I — Why the Confusion Happened
  3. Part II — What ChatGPT Is (and Is Not)
  4. Part III — Consumer vs Enterprise vs Government AI Systems
  5. Part IV — The 2025 Government Incident (Timeline)
  6. Part V — Exposure vs Breach vs Leak vs Theft
  7. Part VI — What Happens to Your Data When You Use ChatGPT
  8. Part VII — Ownership &Intellectual Property
  9. Part VIII — Safe, Responsible Use Without Fear
  10. Part IX — Accountability
  11. Part X — Fear, Headlines, and Misinformation
  12. Part XI — Final Clarity

Introduction

In 2026, reporting described an incident in which sensitive government contracting documents marked “For Official Use Only” were uploaded into the consumer (non-enterprise) version of ChatGPT, triggering internal security alerts and review. This guide explains what that kind of incident means, what it does not mean, and how ChatGPT privacy works for everyday users. [1] [2] [3]

Throughout, terms such as “public,” “exposure,” “breach,” and “leak” are used precisely, because confusion usually comes from mixing everyday meanings with cybersecurity and compliance meanings.

Part I — Why the Confusion Happened

Most people interpret “public” as “visible to others.” In institutional and cybersecurity contexts, “public” often means “consumer-accessible” (not enterprise- or government-approved), which does not imply that your content becomes publicly viewable.

Headlines compress nuance. Phrases like “public version of ChatGPT” can sound like public disclosure, even when the underlying fact is about using a non-approved tool for certain categories of data. [2]

Part II — What ChatGPT Is (and Is Not)

ChatGPT is a generative language model accessed through an application. It generates responses based on the text in your current conversation; it does not provide a public directory of other users’ prompts or uploads.

Chat history is an application feature for convenience. Turning history on/off affects retention and whether conversations may be used to improve systems (depending on settings), but it does not create cross-user visibility. [5]

Part III — Consumer vs Enterprise vs Government AI Systems

Consumer ChatGPT is “public” only in the sense that anyone can sign up. Enterprise deployments typically include additional contractual guarantees and administrative controls, and may include commitments not to use business data for training. [7]

Government environments can impose stricter rules: using a non-approved system for sensitive-but-unclassified data can trigger alerts even if no outside party ever sees the content.

Part IV — The 2025 Government Incident (Timeline)

Reportedly, the uploads triggered automated internal monitoring and data-loss-prevention alerts. Internal review followed. Reporting described the event as a policy/compliance issue; it did not establish that the documents were publicly available or accessed by other users. [2] [3] [4]

Part V — Exposure vs Breach vs Leak vs Theft

Exposure (compliance sense) typically means data moved outside an approved boundary. It does not, by itself, prove unauthorized access.

A breach generally requires unauthorized access to data; a leak generally requires disclosure/availability beyond intended recipients; theft implies malicious taking. The reporting on the incident emphasized alerts and policy review, not confirmed external access or public disclosure. [2]

Part VI — What Happens to Your Data When You Use ChatGPT

Your prompts are processed to generate responses in-session. Conversations may be stored depending on your settings. OpenAI describes controls that allow users to manage history and model training preferences. [5] [9]

Turning off “Chat History &Training” prevents new chats from being used for training and keeps them out of your history, while still preserving private, account-level handling. [8]

Part VII — Ownership &Intellectual Property

Using ChatGPT does not make your prompts or work “public.” You retain ownership of your work; other users cannot browse or retrieve your conversations.

Practical protection: avoid uploading regulated client files, secrets, or identifiers; abstract sensitive details; treat ChatGPT like a drafting/brainstorming tool rather than long-term storage.

Part VIII — Safe, Responsible Use Without Fear

Generally safe: drafting, rewriting, brainstorming, coding help, learning, and creative work (without sensitive identifiers).

Avoid uploading: passports/SSNs, medical records, client tax returns, sensitive government documents, and trade secrets. Use the right environment for regulated data.

Part IX — Accountability

Platforms owe users privacy-by-design, clear settings, and transparent documentation. Institutions owe clear tool-approval policies and consistent enforcement. Users owe themselves informed judgment: privacy is not permission.

Part X — Fear, Headlines, and Misinformation

Ambiguous terms + compressed headlines + rapid sharing create worst-case interpretations. A durable rule for readers: ask whether there is evidence of unauthorized access or public availability before concluding there was a breach or leak.

Part XI — Final Clarity

Consumer ChatGPT is not a public archive. Other users cannot see your prompts. “Public tool” does not mean “public data.” The reported incident describes an internal policy violation, not a confirmed public disclosure. [2] [6]

Use ChatGPT confidently for appropriate tasks; keep regulated and secret data in approved systems.

References

  1. Times of India
  2. CSO Online
  3. NDTV
  4. TRT World
  5. OpenAI - Privacy Policy
  6. OpenAI - Consumer Privacy
  7. OpenAI Help - Data Privacy FAQ (GPTs)
  8. OpenAI Help - Keep history on but disable training
  9. OpenAI - New ways to manage your data in ChatGPT

Note: Citation markers like [1] correspond to the numbered references list.

Thursday, January 29, 2026

What’s New in 2025 U.S. Taxes (File in 2026)

What’s New in 2025 U.S. Taxes (File in 2026)

Tuesday, January 20, 2026

Music & Entertainment Law — Master Manuscript

Music & Entertainment Law — Master Manuscript (HTML)

Music & Entertainment Law

Contracts, Royalties, Death, and Legacy
Master Manuscript (HTML)

A complete global guide to ownership, revenue, and inheritance in the music industry.

How to use this file: This is the full HTML manuscript shell. Replace each chapter’s Insert full chapter text here placeholder with the chapter text. Keep headings intact for consistent navigation and print/PDF export.

Chapter 1: Introduction to Music & Entertainment Law

1.1 What Music & Entertainment Law Really Is

Music and entertainment law is not a single subject, statute, or practice area. It is a framework that governs how creative expression is transformed into legally protected property, how that property is commercialized, and how the resulting economic value is allocated during life and preserved after death.

At its core, music law sits at the intersection of copyright law, contract law, business law, estate planning, tax, and increasingly, technology law. Every song creates rights. Every collaboration creates obligations. Every success creates long-term consequences that extend far beyond the artist’s lifetime.

1.2 Why Artists Lose Money Even When Music Is Successful

One of the most persistent myths in the music industry is that success automatically produces wealth. In reality, success only produces opportunity. Whether opportunity turns into income depends entirely on legal structure.

Artists lose money not because the system is mysterious, but because they misunderstand three foundational concepts: ownership, contracts, and timing. When rights are assigned too early, contracts are signed without survivorship planning, or income streams are not registered correctly, money flows—but not to the artist.

1.3 The Difference Between Creativity and Control

Creativity gives birth to music. Control determines its destiny. Music law governs control.

Control answers questions such as: Who decides how a song is used? Who approves licensing? Who can say no? Who collects income? Who inherits authority? These questions are not philosophical. They are answered in contracts, registrations, and estate documents.

1.4 Two Copyrights, Not One

Every commercially released song contains at least two separate copyrights: the musical composition (lyrics and melody) and the sound recording (the recorded performance).

This distinction explains why a songwriter may earn royalties when a song is played on the radio while the singer earns nothing, or why a record label can license a recording even if the artist no longer has approval rights.

1.5 Contracts as Life-Long Documents

In most industries, contracts expire and are forgotten. In music, contracts follow works for decades—often for the full term of copyright, which may last more than 100 years.

A poorly negotiated agreement signed at age twenty can govern income received by grandchildren. Music law therefore demands a long-term mindset.

1.6 Why Death Is a Legal Event, Not an End

From a legal perspective, death does not stop music. Songs continue to be streamed, broadcast, licensed, and monetized. What changes is who has authority.

1.7 The Global Nature of Music Rights

Music crosses borders instantly. Legal systems do not. A single song may generate income in dozens of countries, each with different rules governing royalties, taxation, and inheritance.

1.8 The Purpose and Structure of This Book

This book is designed to move from foundations to execution: from understanding rights, to following money, to managing death and legacy.

1.9 What This Book Will Not Do

This book does not replace legal counsel. It equips readers to ask the right questions and avoid catastrophic mistakes.

1.10 The Central Principle of Music Law

Music creates emotion. Law determines outcome.

Chapter 2: Copyright Basics: Composition vs Sound Recording

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Chapter 3: Authorship, Ownership, and Split Sheets

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Chapter 4: Intellectual Property Rights in Music

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Chapter 5: Publishing Contracts Explained

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Chapter 6: Types of Publishing Deals

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Chapter 7: Producer Agreements & Economics

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Chapter 8: Band Agreements & Internal Splits

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Chapter 9: Management Contracts

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Chapter 10: Session Musicians & Work-for-Hire

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Chapter 11: Mechanical Royalties

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Chapter 12: Performance Royalties

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Chapter 13: Streaming Royalties

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Chapter 14: Synchronization Licensing

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Chapter 15: Touring, Merchandising & Ancillary Income

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Chapter 16: Revenue Splits Explained

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Chapter 17: Producer & Beatmaker Economics

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Chapter 18: Band Member Death & Buyouts

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Chapter 19: Label Accounting & Audits

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Chapter 20: What Happens When an Artist Dies

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Chapter 21: Royalties After Death

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Chapter 22: Wills, Trusts & Music Estates

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Chapter 23: Famous Music Estate Case Studies

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Chapter 24: Posthumous Releases, AI & Ethics

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Chapter 25: International Royalties & Foreign Heirs

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Chapter 26: Sample Clauses & Legal Templates

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Chapter 27: The Complete Practical Checklist

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Chapter 28: Lifetime-to-Legacy Music Law System

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Chapter 29: Managers, Labels, Radio & Television

29.1 Why These Three Actors Matter More Than Talent Alone

In music, talent creates value—but managers, record labels, and broadcasters (radio and television) largely determine how that value moves through the marketplace. They shape access, timing, leverage, and the paperwork that decides who gets paid and when. A timeless song can still generate little income for a performer if ownership, registrations, and contracts are misaligned.

This chapter explains (1) the manager’s role and compensation, (2) the record label’s capital-and-control model, and (3) what actually happens when radio and television stations play a song—who pays, who collects, and why some participants receive $0 even when a record is everywhere.

29.2 The Music Manager: Strategist, Negotiator, and Fiduciary Risk

29.2.1 What a Manager Is (and Is Not)

A manager is not automatically an owner of music rights. A manager’s authority comes from a written management agreement and, in many jurisdictions, is constrained by fiduciary duties. In practical terms, a manager typically coordinates business strategy, negotiates (directly or via counsel), develops opportunities, and acts as a central organizer of the artist’s professional life.

29.2.2 How Managers Get Paid

Most managers are compensated via commission, commonly 10–20% of defined income. The critical legal question is: commission of what? A well-drafted management agreement defines commissionable income (touring, merch, endorsement, recording, publishing, acting, etc.), the basis (gross vs. net), and whether commissions survive termination.

Some agreements include “post-term” commissions (sometimes called “sunset” commissions) on deals negotiated during the term. Estates must review these clauses carefully because they can reduce long-term cash flow after the artist’s death unless limited by contract.

29.2.3 Limits of Manager Authority

Managers often appear powerful because they control information flow and relationships. Legally, however, they cannot bind the artist beyond the scope of authority granted, and they do not control copyrights unless rights are explicitly assigned (a major red flag requiring review). Any clause granting a manager ownership or permanent participation should be treated as high-risk and reviewed by counsel.

29.2.4 What Happens When the Artist Dies

Manager authority usually ends at death (agency authority generally terminates), but contractual commissions may survive if the agreement says so. The estate or trustee controls the post-death business position. The practical takeaway: the manager may remain involved operationally, but the estate must confirm legal authority and payment obligations in writing.

29.3 The Record Label: Capital, Masters, Distribution, and Priority Payment

29.3.1 What a Label Does

Labels provide financing, infrastructure, marketing, and distribution. In exchange, labels typically seek ownership or long-term control of master recordings. Master ownership is the economic engine of the recorded-music business, especially in licensing, catalog valuation, and long-term exploitation.

29.3.2 Master Ownership vs. Artist Royalties

Where a label owns the master, the artist is typically paid via royalties defined by contract (often after recoupment of advances and certain expenses). This is why artists sometimes see large streaming numbers yet modest payments: the label collects first, recoups first, and pays according to a defined royalty base.

29.3.3 What Happens After Death

Death rarely changes label economics. The estate inherits the artist’s contractual position (royalty rights, approval rights if any, audit rights if preserved), but does not automatically gain ownership of masters. The label continues accounting as before unless the contract provides otherwise.

29.4 Radio: What Happens When a Song Is Played

29.4.1 Two Separate Rights Are Triggered

Radio play implicates two copyrights: (1) the composition (songwriting), and (2) the sound recording (master). Whether both generate payments depends on territory. A core reason for confusion is that in some jurisdictions terrestrial radio primarily pays composition-side performance royalties, not master-side royalties.

29.4.2 How Performance Royalties Are Collected

Radio stations typically do not pay creators directly. They license performance rights via collective licensing (performing rights organizations and related entities). Those organizations collect license fees and distribute royalties based on reporting, surveys, and statistical allocation models.

If works are not registered correctly—or credits and splits are wrong—money may be held, misdirected, or distributed to others. Registration and metadata are therefore not administrative details; they are payment prerequisites.

29.4.3 Why Some Singers Receive $0 from Radio

A performer who did not write the song and does not control master-side broadcast rights may receive little or nothing from terrestrial radio play in certain territories. Meanwhile, the songwriter and publisher may receive ongoing performance royalties for the same spins. This is not a fairness question; it is a rights and system design question.

29.5 Television: Sync + Performance, and Why TV Can Pay More Than Radio

29.5.1 TV Often Triggers Multiple Revenue Events

Television uses commonly trigger (1) a synchronization license (upfront fee) for the composition, (2) a master-use license (upfront fee) for the sound recording, and (3) performance royalties for broadcast. Reruns, international syndication, and platform migration (broadcast to streaming) can create extended revenue tails.

29.5.2 Who Approves TV Use

Approvals generally follow ownership: composition owner(s) control sync approvals for the song; master owner(s) control approvals for the recording. When these are split (e.g., estate owns publishing but label owns masters), either side can block a deal. High-functioning estates resolve this with clear licensing policies and aligned relationships.

29.6 Real-Number Examples (Illustrative)

29.6.1 U.S. Terrestrial Radio Example (Publishing Side)

Scenario: 1,000 total radio plays. Illustrative performance royalty pool: $5,000. Distribution (example split): songwriter $2,500 / publisher $2,500. Performers and labels may receive $0 from terrestrial radio in certain systems.

29.6.2 Television Placement Example (Upfront + Backend)

Scenario: TV episode placement. Illustrative fees: composition sync $15,000; master-use $15,000; performance royalties over time $10,000. Payments follow ownership and contract-defined participations.

29.6.3 After Death

After death, the structure stays the same: the estate/trust replaces the artist as payee and decision-maker (if properly authorized). The math does not reset; contracts and registrations still govern.

29.7 Global Differences: Why Location Changes Outcomes

Broadcast payment rules vary significantly across territories. Many countries recognize neighboring/related rights that compensate performers and master owners for public performance of sound recordings. Estates should treat “international play” as a separate revenue and compliance layer—often with money sitting unclaimed due to missing registrations.

29.8 Practical Checklist (For Artists and Estates)

  • Confirm songwriting splits (split sheets) and register compositions correctly.
  • Confirm master ownership and maintain ISRC/metadata accuracy.
  • Review management agreements for post-term commissions and survivorship language.
  • Preserve audit rights and calendar audit windows.
  • Coordinate TV licensing approvals (composition + master) to avoid deal deadlocks.
  • Claim international income via appropriate societies/administrators, including neighboring rights where applicable.

29.9 The Rule to Remember

Managers guide, labels own, broadcasters trigger — but only ownership and contracts decide who gets paid.

29.10 Chapter Appendices (Print-Ready Tables)

Appendix 29-A: Who Pays Whom When Music Is Played

Platform Composition Paid? Master Paid? Typical Payees
Radio (U.S.)YesNoSongwriters & Publishers
Radio (UK/EU)YesOften YesSongwriters, Performers, Labels
TelevisionYesYesSongwriters, Publishers, Master Owners
StreamingYesYesPublishers, Labels, Contracted Participants
Live VenueYesNoSongwriters & Publishers

Appendix 29-B: Role Summary

Actor Owns Music by Default? Primary Function Typical Compensation
ManagerNoStrategy, negotiation, career coordinationCommission (10–20%)
Record LabelOften yes (masters)Financing, distribution, marketingMaster revenues; priority recoupment
Radio StationNoBroadcastPays blanket fees to collecting systems
TV Station / NetworkNoBroadcast + content licensingPays sync + performance systems
Estate/TrustInherits/holds rightsAdministration + licensing policyReceives royalties as rights holder
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የቦ ታክስ

ለዲያስፓራ አባላት በሙሉ እንዲሁም አሁን ኢትዮጵያ ላላችሁ። የአሜሪካ ታክሳችሁን ካላችሁበት ሆናችሁ እንድታሰሩ ነገሮችን ሁሉ አናስተካክላለናል። ያልተሰራ የታክስ ውዝፍ (Back Tax)፣ መስተካከል ያለበት ታክስ (Amendment) እንችላለን። የዚህ አመት ታክስ እና ሌሎችንም እንሰራለን።በViberም ሆነ Whatspp ይደውሉልን። ስልክ ቁጥራችን 619 255 5530 ነው ። YebboTax info@yebbo.com Yebbo.com

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Do you need Ethiopian Power of Attorney where your agent can preform several crucial tasks on your behalf? Such as adoption proceedings, buying movable or immovable properties, paying tax, represent you in governmental and public offices and several others tasks with our your physical presence? If your answer is yes get the Ethiopian Power of Attorney or YEBBO now on sale

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የቦ ኮሚኒኬሽን ኔት ወርክ ፣ ለ25 አመታት በላይ የስራ ልምድ ያካበተው የእናንተው በእናንተው። ከምሰጣቸው አገልግሎቶች ውስጥ የውክልና አገልግሎት መስጠት የኢትዮጵያ ፓስፖርት አገልግሎት መስጠት የቢጫ ካርድ የማውጣት አገልግሎት የታክስ አገልግሎት መስጠት (የትም የኢትዮጵያ ግዛት ይኑሩ) የጉዞ ወኪል የትርጉም ስራ አገልግሎት ለበለጠ መረጃ በስልክ ቁጥር 619-255-5530 ይደውሉ።