Mobile, Camera

Places to watch a sunset in north of Chicago

Photography sun and moon rise in Chicago area.

1. Shedd Aquarium, Chicago
2. Buckingham Fountain, Chicago
3. Navy pier, Chicago
North Avenue Beach, Chicago
Montrose Beach, Chicago
Foster Beach, Chicago
Northwestern University
Lighthouse Beach, Evanston
Gillson Park Dog Beach, Wilmette
Glencoe Beach, Glencoe
Rosewood Park, Highland Park
Millard Park, Highland Park
Fort Sheridan Forest Preserve, Lake Forest
Forest Park, Lake Forest
Sunrise Park, Lake Bluff
Waukegan Municipal Beach, Waukegan
Illinois Beach Nature Preserve, Waukegan

check direction: https://www.mooncalc.org

Chain O’Lakes, Fox Lake, 8916 Wilmot Road, Spring Grove IL 60081

Independence Grove, Libertyville

Century Park, Lakeview Parkway, Vernon Hills, IL

Lake Charles Park, Vernon Hills, 11 Greggs Pkwy, Vernon Hills, IL 60061

Sunset Park and Lake Bluff Beach can watch Sun and moon rise.

Big Foot Beach State Park, 1550 S Lake Shore Dr, Lake Geneva, WI 53147

Lake Arlington, 2201 N Windsor Dr, Arlington Heights, IL 60004

Wildlife:

Bird watch: http://www.ebird.org

https://www.reconnectwithnature.org

1. 北非： 拍鸟的地方在2400 W Central Rd, Hoffman Estates, IL 60192

2. 南非：Wil try this one next time 15451 Joliet Rd, Plainfield, IL 60544

3. Photography Hummingbird:
Sagawau Environmental Learning Center, 12545 West 111th St
Lemont, IL 60439
27064 S. Dutton Road, Crete Township
Joliet’s Bird Haven Greenhouse & Conservatory located at 225 N. Gougar Road Lake Katherine Nature Center and Botanic Gardens
Where: 7402 S. Lake Katherine Drive (off Route 83/College Drive), Palos Heights. within the 660-acre Pilcher Park.

Lake Renwick Heron Rookery Nature Preserve

4. Almond Marsh, Grayslake, IL 60030. 32550 North Almond Road
Grayslake, IL 60030. Hours: Rookery Observation: Saturdays, 8 am–12 pm, April–June (except Memorial Day weekend).

沙丘鹤/Sandhill Crane：Horicon National Wildlife Refuge Visitor Center: W4279 Headquarters Road, Mayville, WI
State Horicon Marsh, N7725 HIGHWAY 28, HORICON, WISCONSIN 53032
The northern two-thirds of Horicon Marsh is managed by the U.S. Fish & Wildlife Service as the 22,000 acre Horicon National Wildlife Refuge. The southern third of the marsh is managed by the Wisconsin Department of Natural Resources as Horicon Marsh State Wildlife Area.

DeKalb, il. SE 182nd St. Bettendorf, IA 52722 (eagle）

蜂鸟 hummingbird
Sagawau Environmental Learning Center, 12545 West 111th St
Lemont, IL 60439
27064 S. Dutton Road, Crete Township, Beecher, IL 60401
Joliet’s Bird Haven Greenhouse & Conservatory
225 Gougar Rd, Joliet, IL 60432
located at 225 N. Gougar Road Lake Katherine Nature Center and Botanic Gardens

Where: 7402 S. Lake Katherine Drive
Palos Heights, IL 60463
(off Route 83/College Drive), Palos Heights. within the 660-acre Pilcher Park.

天鹅 swan
The Westin Chicago Northwest, 400 Park Blvd, Itasca, IL 60143

AMLI Deerfield and Walgreens Corporate Headquarter.

Motorola Solutions, Schaumburg, IL

1196 N. Arlington Heights Rd, Elk Grove Village, IL

2018 Foxglove Dr. Northbrook, IL

Orchard View Park, 19933 IL-60, Mundelein, IL 60060

Amcor Flexibles Americas HQ, 2150 E Lake Cook Rd, Buffalo Grove, IL 60089

Shaumburg city center; Wolf Lake, Chicago; Milwaukee road and lake cook road.

Old Farm Park, 1300 Highland Grove Dr, Buffalo Grove, IL 60089

Lundbeck and Essendant, 6 Parkway N, Deerfield, IL 60015

Crabtree Nature Center
3 Stover Road. Barrington Hills, IL 60010

Green Lake, Buffalo Grove, IL 60089
https://goo.gl/maps/dhsb5nGCueM2

Fabyan Forest Preserve, 1925 Batavia Ave. Geneva, IL 60134, 拍猫头鹰：中间有一颗古树，被橘黄色栏杆围着。

Owl in Stillman Alexander Nature Center. 33 W Penny Rd
South Barrington, IL 60010 , Sundays 9:00 am – 4:00 pm

Whalon Lake, Royce Road, Naperville, IL 60565

The Magic Hedge, Chicago, IL 60640
W. Montrose Avenue, North Lakeshore.

River Trail Nature Center: 3120 Milwaukee Ave, Northbrook, IL 60062

Point Pelee National Park, MI

Crabtree Nature Center
3 Stover Road. Barrington Hills, IL 60010

白头鹰 Bald Eagle
Conowingo Dam in Darlington, Maryland
Brackendale Eagle Provincial Park, Canada
Lake Calumet, Chicago, IL 60633

Bald Eagle Watching

* Lock and Dam No. 13, Fulton Township, IL
•Lock & Dam 15, Schwiebert Riverfront Park, 17th St. & 1st Ave., Rock Island, Illinois
•Sunset Marina, 10 31st Ave., Rock Island, Illinois
•Lock & Dam 15, 101 W. 2nd St., Davenport, Iowa
•Lock & Dam 14, 25549 182nd St., Pleasant Valley, Iowa
•Illiniwek Forest Preserve, 836 State Ave., Hampton, Illinois

•Hampton Heritage Center, 251 S. State Ave., Hampton, Illinois
Conowingo Dam，Cecil County, Maryland

Lock & Dam 14, Bettendorf, IA 52722 (Subway: 1717 State St, Bettendorf, IA 52722, McDonald’s, Mississippi Market Place, 1403 Eagle Ridge Rd, Le Claire, IA 52753 )
US Army Corps of Engineers, Lock & Dam 13, 4999 Lock Rd, Fulton, IL 60152
328 Rodman Ave, Rock Island , IL
McHenry Hills State Park914 S. River Road, McHenry, IL 60050, 815-385-1624. Or Stratton Lock & Dam, or fish tales concession.
Oswegoland Park District Civic Center, 5 Ashlawn Ave, Oswego, IL 60543 or 41.701101,-88.349394

Fox River Trail, Montgomery, IL 60538, 41.730394,-88.336143

“I parked at the Elgin Continental Little League lot behind the DMV on (Route) 31 just south of (Route) 20,” Sheely said. “We walked along the shoreline south, roughly no more than a quarter of a mile, to try and get a little closer to the bigger numbers. Every time I tried to count them, a few more would fly in from around the bend. But from where I was standing just south of a boat ramp, I counted 60 just along the eastern shoreline between the Route 20 bridge and probably about a quarter of a mile south of that.”

Conowingo, MA
Water St. in Prairie du Sac. WI
The Alliant – Hydroelectric Dam, Prairie Du Sac, WI
Veterans Memorial park, 700 VFW Dr, Sauk City, WI 53583
River Front Downtown – Prairie Du Sac, WI 53578
Popular Eagle Viewing Areas
Currently Eagle viewing is dictated by the weather. With heavy snow cover and cold temperatures the birds will move inland to small streams with open water to feed for fish. Or they will watch for a farmer that is spreading agricultural carion on snow covered fields.

As the weather warms and snow and ice melts additional areas of the Mississippi and Wisconsin Rivers will open. This open water will provide bald eagles areas for catching their favorite food source, fish. In the Prairie du Chien area this open water will include areas along the river front and along St. Feriole Slough south to the Campion Boat Landing. Check open water areas near the Regional Tourism Center and at the Blackhawk Ave and Washington St. bridges. A scope works from these locations. Be sure to stay in your car, as a car is the best bird blind you can have at these locations. The best views of eagle nests occur north of Prairie du Chien. North of the cemetery on Main Street/County Road K there is a nest on the west side of the highway. This nest can be seen by stopping near the no passing zone sign and looking west. The nest is in a large cottonwood tree in the second tree line. Since early January a pair of eagles have been visiting this nest.

Three nests are located off Ambro Road. When County Road K turns to the right, just before the railroad tracks, turn onto Ambro Road. Follow this road to the left into the Ambro Slough area.One nest is located on the Gremore Lake side, east of Ambro Road, just north of the Wisconsin DNR boat landing.This nest is hard to see once the leaves are on the trees.When there are no leaves you can see the nest by stopping on the road and searching the trees along the edge of the lake just north of the landing. By parking on the boat ramp at the Ambro landing you can see a nest in the far tree line straight west of the landing.Just 100 yards south of the Ambro boat landing and on the west side of slough there is another nest in a large cottonwood tree. This nest is easily seen by simply stopping on the road and looking between the cabins into the first tree line.This is a huge nest and has been at that location for many years.

Lock and Dam 9, 11 miles north of Prairie du Chien, is also a good location to observed eagles feeding or sitting in trees along the river. Go to the U.S. Army Corps of Engineers lock area or the Gordon’s Bay Boat Landing south of the dam for the best viewing. Eagles can also be found feeding on agricultural carrion in fields along U.S. Highway 18 east of Prairie du Chien, between Patch Grove and Mount Hope. North of Prairie du Chien on State Hwy 27 near County Road N watch for eagles feeding on commercial fish waste and agricultural carion in adjacent fields.

There are 5 active eagle nests in the Prairie du Chien area that are easily viewed. The pair of eagles using any of these nests is busy carrying branches and other nesting material to the nest in preparation for the upcoming nesting activity. Egg laying will occur in late February or early March.

Prairie du Chien Viewing Areas
A good spot for eagle viewing is between the Blackhawk Avenue and Washington Street bridges in Prairie du Chien. A large artesian well provides open water. Eagles will perch in trees along the slough. Check the trees along the Mississippi River shore near and across from Lawler Park on St. Feriole Island is another location of eagle activity. The park is west and north of the Blackhawk Avenue bridge. A mounted bird scope for viewing is available (located in back of building) at the Wisconsin Welcome Center/Prairie du Chien Area Chamber of Commerce building, 211 S. Main. Enroute to Prairie du Chien watch for eagles soaring or perching in trees in open field areas looking for food.

A spotting scope is nice too. Eagle watching begins in the morning about an hour after sunrise. The birds are most active from then until about 3:00PM, feeding in open water areas. Birds can be seen soaring, perching in riverside trees, and sitting on the ice. By late afternoon the birds will be heading for the roost and will not be active unless you are on a flight path to the roost.

The best places to see eagles in the area include the Gordon’s Bay boat landing and Lock and Dam #9, 10 miles north of Prairie du Chien. The boat landing is cleared of snow so eagle watchers can simply park near the ramp facing slightly upstream. Watch for eagles in the big cottonwoods along the Wisconsin shoreline, across the river in trees along the Iowa shoreline, and soaring overhead or over the open water caused by flowing water from the dam.

雪雁
Emiquon Preserve: 11304 N. Prairie Rd, Lewistown, IL 61542

Loess Bluffs/Squaw Creek: Loess Bluffs National Wildlife Refuge: 25542 US-159, Forest City, MO 64451

Baker’s Lake Nature Preserve, Dundee Rd, Barrington, IL 60010 (有一个鸟窝）

Bald eagle nest in Busse Woods, Elk Grove Village just south of I-90 and west of Arlington Height Road.

Great Blue Heron shot at Skokie Northshore Channel/Sculpture Park

Cunton IL

Montrose Point Bird Sanctuary.

Whalon Lake will county Forest Preserve

Pioneer Park Forest Preserve in Naperville

Sunflower Maze: 9805 RT 173, Hebron, IL

Barrington Hills Farm
2790 Spring Creek Rd, Tower Lakes, IL 60010

Heaps Giant Pumpkin Farm
853 US-52, Minooka, IL 60447

M & D Farms and Garden Cnter
14946 S.Bell Rd. Homer Glen,IL 60491

Thistleberry Farm
61391 Mayflower Rd, South Bend, IN 46614

Johnson’s Farm Produce
8960 E Ridge Rd, Hobart, IN 46342

Sun flower: Pope Farm Wisconsin near Madison.
7440 West Old Sauk Road, Verona, WI 53593

Eugster’s Farm Market Inc, 3865 WI-138, Stoughton, WI 53589
(608)873-3822, 有观景台。

Thompson Strawberry Farm
14000 75th Street, Bristol, WI 53104

Lannon Sunflower Farm
W204 N8525, Lannon Rd,
Menomonee Falls, WI 53051

Light House: Waukegan Harbor Lighthouse.

Fall Color:

1. Anderson Japanese Gardens in Rockford

2. Potawatomi Woods in Wheeling,

Spring:
1. The Japanese Garden in Jackson Park features cherry blossom trees that bloom each spring. The peak bloom period lasts for about 6 to 10 days, and typically happens in late April to early May. These trees have been extended beyond the garden as well to the area around Jackson Park’s Columbia Basin.
6401 S. Stony Island Ave. Chicago, IL 60637

Parks:

Lake County Forest Preserves and parks

Canterbury Park
1144 W Golf Rd, Libertyville, IL 60048

Techny Basin
2050 Claire Ct, Glenview, IL 60025

Buffalo Creek Forest Preserve
18163 West Checker Road | Long Grove, IL 60047

Heron Creek Forest Preserve
22890 N. Old McHenry Road | Lake Zurich, IL 60047

Berkeley Prairie Forest Preserve
1620 Ridge Road | Highland Park 60035

Prairie Wolf Forest Preserve
11403 West Highway 22 | Highland Park, IL 60015

Prairie Wolf Dog Park
1915 S Waukegan Rd Lake Forest | Lake Forest, IL 60045

Half Day Forest Preserve
24255 N Hwy 21 | Vernon Hills, IL 60060

Captain Daniel Wright Woods Forest Preserve
Address: 24830 St. Mary’s Road | Mettawa, IL 60045

Adlai E. Stevenson Historic Home
25200 N St. Mary’s Road | Mettawa, IL 60061

MIddlefork Savanna Forest Preserve
1401 Middlefork Drive | Lake Forest, IL 60045

Old School Forest Preserve
28285 St. Mary’s Road | Mettawa, IL 60048

Oriole Grove Forest Preserve
Corner of Witchwood Rd and Maclaren Ln | Lake Bluff, IL 60044

Oak Spring Road Canoe Launch
15645 W Oak Spring Rd | Libertyville, IL 60048

Independence Grove Forest Preserve
16400 West Buckley Road | Libertyville, IL 60048

Cuba Marsh Forest Preserve
24205 W Cuba Rd | Deer Park, IL 60010

Vernon hills Century Park.

1. Blackwell Forest Preserve, Warrenville, IL,
2. Blueline Damen Station, Chicago IL
3. Busse Woods Forest Preserve
   Cantigny Park, 1S151 Winfield Road, Wheaton, IL 60189
4. Chicago Botanic Garden in Glencoe
5. Conservatories & Greenhouse
   Garfield Park Conservatory
   300 N. Central Park Ave.
   Chicago, IL 60624
   (773) 638-1766
6. Peggy Notebaert Nature Museum
   2430 N. Cannon Dr., Chicago IL 60614

7. Kilbourn Greenhouse
3501 N. Kilbourn Ave.
Chicago, IL 60641

8. Lincoln Park Conservatory
2391 N. Stockton Dr.
Chicago, IL 60614
(312) 742-7736

9. DeKalb, IL 60115 – some old building

10. East Higgins and South Arlington Heights Roads, Elk Grove Village, IL 60007

11. Fabyan Forest Preserve, 1925 Batavia Ave
Geneva, IL 60134

12. Hiram Buttric Mill in Antioch
Jasper Pulaski, In

13. Lake Forest College, 555 North Sheridan Road, Lake Forest, Illinois 60045

14. Lockport, IL on 9/12/2015 weekend and Rockford on 9/26/2015 weekend: WWI days.

15. Mundelein Seminary, 1000 E Maple Ave, Mundelein, IL 60060

15. THE MORTON ARBORETUM, 4100 ILLINOIS ROUTE 53, LISLE, IL 60532

16. Openlands Lakeshore Preserve, Highland Park, IL

17. Fort Sheridan Forest Preserve, Lake Forest, il

18. Bird Haven Greenhouse & Conservatory, 225 N Gougar Rd, Joliet, IL

19. Naperville Settlement, IL

20. Waukegan Beach, 201 Sea Horse Drive, Waukegan, IL 60085

21. 麋鹿

http://www.ChicagoNatureNow.com

10002 Busse Woods, Elk Grove Village, IL 60007

Illinois does not tax distributions received from:

• qualified employee benefit plans, including 401(K) plans; 
• an Individual Retirement Account, (IRA) or a self-employed retirement plan; 
• a traditional IRA that has been converted to a Roth IRA;
• the redemption of U.S. retirement bonds; 
• state and local government deferred compensation plans; 
• a government retirement or government disability plan, including military plans; 
• railroad retirement income; 
• retirement payments to retired partners; 
• a lump sum distribution of appreciated employer securities; and 
• the federally taxed portion of Social Security benefits

According to Adler Planetarium, Chicagohenge will peak between March 20 and March 23. Park yourself on an east to west running street just after sunrise or before sunset, and watch the spectacle radiate over the City of Chicago! Some favorite spotting locations include between Kinzie and Madison as well as E Randolph Street between N State St. and N Michigan Avenue. However, many downtown east-west streets will frame the rising or setting sun in a picturesque manner.

For the full Chicagohenge experience, you can capture the phenomenon along Washington Street from Millennium Park. According to timeanddate.com, on Sunday, March 20, the sun will rise at 6:53 am and set at 19:02 pm. On Wednesday, March 23rd, it will rise at 6:48 am and set at 19:06 pm.

For tax year beginning January 1, 2021, Illinois exemption allowance is $2,375 per exemption. Here are two examples.

Example 1: If someone else can claim you as a dependent like a student and your Illinois base income is greater than $2,375, your exemption allowance is 0.

Example 2

If someone else can claim you as a dependent like a student and your Illinois base income is $2,375 or less, your exemption allowance is $2,375

Required minimum distributions (RMDs) are withdrawals you have to make from most retirement plans (excluding Roth IRAs) when you reach the age of 72 (or 70.5 if you were born before July 1, 1949).

所需的最低退休提款 (RMD) 是您在年满 72 岁时必须从大多数退休计划（不包括 Roth IRA）中提取的款项（如果您在 1949 年 7 月 1 日之前出生，则为 70.5 岁）。

The amount you must withdraw depends on the balance in your account and your life expectancy as defined by the IRS. 

您必须提取的金额取决于您帐户中的余额和 IRS 定义的预期寿命。

RMD Tables

IRS Uniform Lifetime Table
Age	Life Expectancy Factor
70	27.4
71	26.5
72	25.6
73	24.7
74	23.8
75	22.9
76	22.0
77	21.2
78	20.3
79	19.5
80	18.7
81	17.9
82	17.1
83	16.3
84	15.5
85	14.8
86	14.1
87	13.4
88	12.7
89	12.0
90	11.4
91	10.8
92	10.2
93	9.6
94	9.1
95	8.6
96	8.1
97	7.6
98	7.1
99	6.7
100	6.3
101	5.9
102	5.5
103	5.2
104	4.9
105	4.5
106	4.2
107	3.9
108	3.7
109	3.4
110	3.1
111	2.9
112	2.6
113	2.4
114	2.1
115 and over	1.9

比如：假如您的退休账户总数为$100万，那么在72岁这一年您就必须从这些账户中至少领取$100万 x 3.65% = $36500。

* 当然这是必须满足的最少数额，您完全可以领取更多，甚至全部。

* 所有领取的数额都按当年的收入纳税。

With Envira Gallery, a WordPress Gallery Plugin, you can create Photo & Video Galleries for your Site easily. This video shows you how to edit Envira Gallery in WordPress.   

1. After login, click Envira Gallery on the left pan.

2. Click on Customize Your Site

3. Click on edit icon

4. Click on Edit Menu

5. You have option to Remove a menu

6. To add a new menu, click on Add Items

7. Type New Page and then click Add

8. Click on Publish

9. Copy the Envira Gallery Code in All Galleries

10. Click Pages

11. Click Edit under the Page you just created, Moon Photos in our example.

12. Enter the code you copied from Envira Gallery. 

13. Click Preview to make sure it works.

15. Click Update to publish the page

16. This is the result

Please view this step by step video:

With Envira Gallery, a WordPress Gallery Plugin, you can create Photo & Video Galleries for your Site easily. This article shows you how to do so.  

1. After login, click Envira Gallery on the left pan.

2. Click on Add New

3. Enter title

4. Drop files and Select files

5. You have options to modify the webpage such as Config, Lightbox, Mobiles…

6. After uploading the photos, click Publish.

7. You can copy the Envira Gallery Code for the webpage

Please view this step by step video:

2021 and 2022 traditional & Roth IRA contribution limits

Total annual contributions to your traditional and Roth IRAs combined cannot exceed:

• 2021: $6,000, 2022: $6,000 (under age 50)
• 2021: $7,000, 2022: $7,000 (age 50 or older)

2021 — You are covered by a retirement plan at work

Filing Status	Modified adjusted gross income (MAGI)	Deduction Limit
Single individuals	≤ $66,000	Full deduction up to the amount of your contribution limit
> $66,000 but < $76,000	Partial deduction (calculate)
≥ $76,000	No deduction
Married (filing joint returns)	≤ $105,000	Full deduction up to the amount of your contribution limit
> $105,000 but < $125,000	Partial deduction (calculate)
≥ $125,000	No deduction
Married (filing separately)*
< $10,000	Partial deduction
≥ $10,000	No deduction

2021 — You are NOT covered by a retirement plan at work

Filing Status	Modified adjusted gross income (MAGI)	Deduction Limit
Single, head of household, or qualifying widow(er)	any amount	A full deduction up to the amount of your contribution limit
Married filing jointly or separately with a spouse who is not covered by a plan at work	any amount	A full deduction up to the amount of your contribution limit
Married filing jointly with a spouse who is covered by a plan at work	$198,000 or less	A full deduction up to the amount of your contribution limit
> $198,000 but < $208,000	A partial deduction (calculate)
≥ $208,000 or more	No deduction
Married filing separately with a spouse who is covered by a plan at work
< $10,000	Partial deduction
≥ $10,000	No deduction

2022 — You are covered by a retirement plan at work

Filing Status	Modified adjusted gross income (MAGI)	Deduction Limit
Single individuals	≤ $68,000	Full deduction up to the amount of your contribution limit
> $68,000 but < $78,000	Partial deduction (calculate)
≥ $78,000	No deduction
Married (filing joint returns)	≤ $109,000	Full deduction up to the amount of your contribution limit
> $109,000 but < $129,000	Partial deduction (calculate)
≥ $129,000	No deduction
Married (filing separately)*	Not eligible	Full deduction up to the amount of your contribution limit
< $10,000	Partial deduction
≥ $10,000	No deduction

2022 — You are NOT covered by a retirement plan at work

Filing Status	Modified adjusted gross income (MAGI)	Deduction Limit
Single, head of household, or qualifying widow(er)	any amount	A full deduction up to the amount of your contribution limit
Married filing jointly with a spouse who is not covered by a plan at work	any amount	A full deduction up to the amount of your contribution limit
Married filing jointly with a spouse who is covered by a plan at work	$204,000 or less	Full deduction up to the amount of your contribution limit
> $204,000 but < $214,000	A partial deduction (calculate)
≥ $214,000 or more	No deduction
Married filing separately with a spouse who is covered by a plan at work
< $10,000	Partial deduction
≥ $10,000	No deduction

Roth IRA contribution limits and eligibility are based on your modified adjusted gross income (MAGI), depending on tax-filing status. Partial contributions are allowed for certain income ranges.

Traditional IRA contributions are not limited by annual income.

Find out which IRA may be right for you and how much you can contribute. Calculate your IRA contribution limitOpens in a new window

2021 & 2022 Roth IRA income requirements

2021

Filing Status	Modified adjusted gross income (MAGI)	Contribution Limit
Single individuals	< $125,000	$6,000
≥ $125,000 but < $140,000	Partial contribution (calculate)
≥ $140,000	Not eligible
Married (filing joint returns)	< $198,000	$6,000
≥ $198,000 but < $208,000	Partial contribution (calculate)
≥ $208,000	Not eligible
Married (filing separately)*	Not eligible	$6,000
< $10,000	Partial contribution (calculate)
≥ $10,000	Not eligible

2022

Filing Status	Modified adjusted gross income (MAGI)	Contribution Limit
Single individuals	< $129,000	$6,000
≥ $129,000 but < $144,000	Partial contribution (calculate)
≥ $144,000	Not eligible
Married (filing joint returns)	< $204,000	$6,000
≥ $204,000 but < $214,000	Partial contribution (calculate)
≥ $214,000	Not eligible
Married (filing separately)*	Not eligible	$6,000
< $10,000	Partial contribution (calculate)
≥ $10,000	Not eligible

Example 1: Married (filing joint returns) with
Modified adjusted gross income (MAGI) $171,000 and covered by a retirement plan at work. No tax deduction applies, and you can contribute Roth IRA only (not tradition IRA).

Example 2: Married (filing joint returns) with
Modified adjusted gross income (MAGI) $171,000 and spouse is not covered by a retirement plan at work. The person who is covered by a retirement plan at work can contribute $7,000 Traditional IRA. Another person can
can contribute Roth IRA only (not tradition IRA).

思路1：要找光源 – 霓虹灯、路灯、车灯，甚至是地面的反光，手中的闪光灯， 手机等

思路 2： 找反差 – 利用灯光的暖色调与雪地的冷色调形成冷暖反差，冷暖色在同一画面中体现。

思路3：找细节，特写画面拍好一个细节特写，身边的细节随时都有，选择有特色，有对比的细节拍摄局部小景通过光影的局部来展现雪景的另一种美

思路 3： 正确使用闪光灯 – 在白天拍摄时，我们往往要选择暗背景，来衬托出白色的雪花；而在夜晚开闪灯拍雪花却恰好相反，需要选择稍亮处作为背景。理由很简单，因为夜晚的环境光本来就不足，开启闪光灯更是会进一步“压暗”背景。

思路 4： 使用慢门 – 夜景在霓虹灯的照射下，如梦如幻，宛如仙境，而夜景是很适合慢门的。使用稍慢的快门速度 1/10 秒

思路 5：逆光拍摄 – 可以借助灯光营造出梦幻的光影效果，逆光无疑是很好的选择，逆光拍摄比正面打光更加容易，光源也更好选择，例如车灯、路灯等都是很不错的光源。而且，逆光拍摄可以直接将主题拍摄为剪影，控制起来也更加简单。

思路 6： 拍出雪花 – 雪花飘落的长度，密集度都可以通过调整iso和快门来调整。如果想拍摄颗粒状的雪花，就调高iso，把快门调快到1/100秒以上。

Alabama:

Alaska: Whales, Glaciers, waterfalls, eagles and mountain goat,
Bears Wild photography. Reasons: July.

Arizona: Sedona, Flagstaff, Monument Valley and Canyon de Chelly stunning landscapes, sunrise, sunset or night sky. The best reasons: April or fall.

California: Death Valley And Alabama Hills
landscape and night sky Photography. The best reason: Spring.

A coastal redwood forest: Redwoods National Park, Prairie Creek, Del Norte Coast and Jedediah Smith Redwoods State Parks. Reason: Summer.

Colorado: Lakes, Waterfalls and Night Skies of Rocky Mountain National Park Photography. The best reason: Summer.

Alpine lakes fall color. Reason: fall.

Hawaii:

Illinois:

Maine: Monhegan Island from Monchiggon, Algonquian for ‘out-to-sea island’, about ten miles off the rocky Maine coast. Reasons: Summer and Fall.

New Mexico:

Oregon:

Tennessee: Great Smoky Mountains National Park. Reasons: Spring, Summer and Fall.

Utah; Capitol Reef, Monument Valley landscape and night sky. Reasons: Spring and summer.

Washington: Palouse – from the Washington/Idaho border, circling north over the Palouse River to capture the backroads and farms that form one of America’s most unique regions. Travel to the agricultural heart of the northwest where fields of wheat and lentils roll gently into the distant, surrounding mountains. Begins at the top of Steptoe Butte, a 400 million-year-old overlook, as sunset hues warm the landscape below. Explore the ghost town of Elberton where a great fire and the Great Depression sent inhabitants looking for a better life. Ecosystems collide at Kamiak Butte where a rich forest of pine and fur falls away to sage desert below. Reasons: may to September.