Bob Lin – Page 45 – Mobile, Camera

How to Select Focus Area and Focus Mode Settings in Sony Camera

This is settings is based on Sony A7.

Camera Focus Area vs Focus Mode

Your Focusing Area is how your camera knows where in a scene to direct focus. It allows you to pick a certain area in your frame to use your focus points on.

A Focus Mode (not to be confused with Focus Area) changes the behavior of focus, such as whether a camera will reattempt focus every time a subject moves around or just lands on a designated area and locks focus despite the subject’s movement.

How to enable Silent shooting on Sony A7R

MENU button > Custom Settings > 5 Silent Shooting

Note:

• Even if [ Silent Shooting] is set to [On], it will not be completely silent.

• Even if [ Silent Shooting] is set to [On], the operating sound of the aperture and focus will sound.

• If you want to turn off the beep that sounds when the subject is in focus or the selftimer operates, set [Audio signals] to [Off].

• When [ Silent Shooting] is set to [On], the following functions are not available: Cont. Shooting/Flash shooting/Auto HDR/Picture Effect/Picture Profile/Long Exposure NR/e-Front Curtain Shut./S. Auto Img. Extract./BULB shooting/Multi Frame NR.

• The minimum value for ISO sensitivity is ISO 100.

How a Single-member LLC Pays Income Taxes

A single member LLC is taxed as a sole proprietorship. That is, the information about the LLC’s income and expenses, and its net income is prepared using Schedule C. The net income from the Schedule C is brought over to Line 12 of the owner’s personal tax return (Form 1040 or other).

A single-member LLC is considered a disregarded entity for income tax purposes. That is, the LLC and the owner are separate entities. This is the normal designation for a single-member LLC.

How to set Canon Camera exposure compensation

There are differences in the way exposure compensation is set on EOS cameras.

EOS-1D, 1D Mark II, 1D Mark II N, 1D Mark III, 1D Mark IV, 1Ds, 1Ds Mark II, 1Ds Mark III, 10D, 20D, 30D, 40D, 50D, 5D, 5D Mark II, D30, D60, EOS 7D

Half press the shutter button to activate the camera and take a meter reading.
Check that the Quick Control Dial is switched on.
Turn the Quick Control Dial to set compensation – right for positive, left for negative.

EOS 300D, 350D, 400D, 450D, 1000D

Half press the shutter button to activate the camera and take a meter reading.
Press and hold the +/- Av button.
Turn the Electronic Input Dial in the desired direction – right for positive, left for negative.

Once you have set exposure compensation, it will stay set until you reset it back to zero again, even if you turn the camera off and back on again. This can catch you out if you forget, so when you’ve finished taking a series of pictures, remember to reset the compensation to zero to avoid ruining pictures you take later

How to Terminate an S Corp Election

Prepare a letter to the IRS, terminating the election. There is no official form to terminate an S corporation election. The letter should be titled’ “Revocation of S Corporation Status” and include a statement that the company is terminating the election pursuant to IRC Section 1362(a). It should also include the company’s Employer Identification Number and the effective date of the termination. The managing member who signs the company’s federal income tax return should be the one who signs this letter.

Send the termination letter and the statement of consent to the IRS. Send the documents to the same IRS service center that processed the original election. Refer to the letter the company received from the IRS, authorizing the election, when you filed Form 2553. This letter should be in your company’s records book. Address the termination letter to the same service center.

Instead, you need to mail 3 items to the IRS, which together, “put the IRS on notice” that your LLC is revoking its S-Corporation status.

The items you need to revoke your LLC’s S-Corporation election with the IRS are:

Letter of Revocation of S-Corporation Election
Statement of Consent of LLC Members for S Election Revocation

Submitting a Letter

Once the vote has taken place, the S-corp must submit a letter to the IRS stating its intent to terminate its tax status. The letter must include a “statement of consent” from each shareholder that agreed to terminate the S-corp status. These statements should list each shareholder’s name, address, tax identification number, and how much of the outstanding stock each shareholder owns as of the revocation vote. All the shareholders who voted to terminate the election must sign the letter. The form must be mailed to the IRS at the appropriate address, which can be found in the section “Where to File” for the Instructions for Form 2553, Election by a Small Business Corporation.

Tips

Timing of the termination of an S corporation election is important. The Internal Revenue Code specifies that if you cancel the election before the 15th day of the third month of the company’s taxable year, the termination is effective for that year. If you terminate outside of this window, you cannot file as a regular corporation until the next taxable year.

When effective Except as provided in subparagraph (D)—
(i) a revocation made during the taxable year and on or before the 15th day of the 3d month thereof shall be effective on the 1st day of such taxable year, and

(ii) a revocation made during the taxable year but after such 15th day shall be effective on the 1st day of the following taxable year.

Termination in Middle of Year

If the corporation terminates its tax status in the middle of its tax year, it might have to file two returns. It will have to file a return covering the months during which the corporation was still an S-corp. All income and losses from those months are reported on Form 1120S and the shareholders must include that financial data on their personal returns. Whether the business must file a second tax return depends on what type of business entity it is.