Family Property Tax Credit Information (2023)

Information on the Homeownership Tax Credit

Why is my loan amount different than expected?

Before you call or write, use the checklist that best suits your situation.

Checklist for owners Tenant Checklist

What is the Home Tax Credit?

With the Michigan Homestead Tax Credit, the state of Michigan can help you pay a portion of your property taxes if you're a qualifying Michigan homeowner or renter and meet the requirements. You must complete Michigan Residential Property Tax Credit Claim MI-1040CR to see if you qualify for the credit.

Credit for most people is based on a comparison between property taxes and total household wealth. Homeowners pay property taxes directly and renters pay them indirectly with their rent.

Because each taxpayer has unique circumstances that determine their eligibility for the loan, the Michigan Department of Treasury recommends that you review the information below and/or consult a tax professional.

What is a country house?

Your home is where you have your permanent home. It's the place you want to come back to every time you leave. You must be the owner and occupant or contractually obligated to pay rent and occupy the home. They can only have one property at a time. Farmhouses, second homes, property you own and rent or lease to others, and college dormitories are not considered homestead property.

Who is Eligible for a Home Tax Credit?

You may qualify for a property tax credit if youatThe following applies:

(Video) How property taxes are calculated? (and how it affects buying a home)

  • You own or have been hired to pay rent and have occupied an apartment in Michigan for at least 6 months during the year in which property taxes and/or utilities were assessed. If you own your home, its taxable value was $135,000 or less (unless it is vacant farmland).
  • Your total household assets were $60,000 or less (part-time residents must annualize total household assets to determine if credit reduction applies)
  • If 100% of your household's total resources are sourced from the Michigan Department of Health and Human Services, you do not qualify

Note: You may be required to submit documentation to support your claim. watchOwnerÖrenterChecklist for more details.

Checklist for determining the total budget

Checklist for preparing a Michigan homestead tax credit application

Examples of wealth tax returns

Commonly used Homeownership Tax Credit forms and instructions

  • MI-1040CR
  • Instructions MI-1040CR
  • MI-1040CR-2
  • Instructions MI-1040CR-2
  • Form 2105 Michigan Homestead Tax Credits for Separated or Divorced Taxpayers
  • Form 5049 Worksheet for Married, Separated, and Divorced or Separated Applicants
  • school district codes

How do I file a MI-1040CR Michigan Homestead Property Tax Credit Claim?

If you are required to file a Michigan Individual Income Tax Return MI-1040, submit the Michigan Homestead Tax Credit Claim MI-1040CR along with your MI-1040. If you are not required to submit an MI-1040, you can submit the MI-1040CR yourself. You have 4 years from the original expiration date to make your claim.

If you are an active military member, a qualifying veteran, or a veteran's surviving spouse, complete MI-1040CR and MI-1040CR-2, Michigan Homestead Tax Credit Application for Veterans and Blind Persons. Submit the form that gives you the most points.

If you are blind and own your own home, complete MI-1040CR and MI-1040CR-2. Submit the form that gives you the most points. If you are blind and rent, you must use the MI-1040CR, you cannot use the MI-1040CR-2.

What taxes can be claimed?

Only taxes collected in the claim year can be used for credit, regardless of when they were paid. You can also include administrative collection fees of up to 1 percent.

Does not include:

  • arrears of property taxes
  • Fees for fines and interest
  • Overdue water or sewage bills
  • Property taxes on country houses or second homes
  • Club dues on your property
  • Most special assessments (including but not limited to solid waste charges)

What is the total household wealth?

Total Household Resources (THR) is the total income (taxable and non-taxable) of both spouses or a single person running a household. Losses from doing business cannot be used to reduce total household resources. For a list of sources of income to include in total budget appropriations, seeIncome and deductible items.

Note: Monetary gifts and all payments made on your behalf must be included in THR.

(Video) 2021 Low Income Housing Tax Credit FUNdamentals

Checklist for determining the total budget

What are qualifying health insurance premiums?

Some qualifying paid health insurance premiums may be deducted from the total budget. outlookQualified health insurance premiums.

special situations

Alternative wealth tax credit for tenants aged 65 and over:An alternative loan is only available to tenants aged 65 and over whose rent accounts for more than 40% of their total household assets. For the calculation of the alternative credit, see worksheet 4 "Alternative property tax credit for tenants aged 65 and over" in theMI-1040 Individual Income Tax Book or the estimator available on the website.

cooperative living- You can claim your share of the property tax on the building. If rent is paid for the land under the building, you can also claim 23 percent of the land rent. (Don't take 23 percent of your total monthly club dues.) You can request a statement from the co-op of your share of property taxes.

Empfänger des Family Independence Program (FIP) / Michigan Department of Health and Human Services (MDHHS)- Your balance must be prorated to your total income based on income from other sources. If you receive 100% of your income from MDHHS, you are not eligible for a homestead tax credit. Refer to Worksheet 3 “FIP/MDHHS BENEFITS” in Michigan for help in calculating creditMI-1040 Individual Income Tax Bookor the estimator available on the website. For those who have received FIP assistance from the State of Michigan or other government assistance, they may be eligible to apply for a heating credit if they owned and occupied their home or were hired to pay rent. See instructions in leaflet MI-1040CR-7.

foreclosure -Due to economic conditions, many people experience foreclosure, foreclosure, and/or debt relief. Any change in home ownership will affect the generation of the MI-1040 Michigan Individual Income Tax Return and/or MI-1040CR Michigan Homestead Tax Credit Claim. If you were involved in a foreclosure or foreclosure of your home, see Information for foreclosures or home repossessions and your Michigan income tax return.

Residents of the trailer park- You can claim $3 per month in specific taxes up to a maximum of $36 and 23% of the annual rental amount less specific taxes (maximum $36). If you have also paid taxes on outbuildings (garage, tool shed, etc.), you can also claim this amount.

moved during the year- It is important to know the date you moved out of the house you are selling or renting and the date you moved into the house you are buying or renting. If you owned more than one home, you can only claim prorated taxes for homes with onetaxable valueof $135,000 or less. If you sell your home for more than you paid for it plus improvements, you have equity. In most cases, the gain is not taxable; however, it must still be included in your total household assets.

If you rented, use the total rent paid and then split the first/last month based on days of occupancy to determine the total rental amount that can be claimed as a credit.

lostaxable valueof the home you are applying for can be $135,000 or less. If you bought or sold your home, you must prorate your taxes to determine the taxes that qualify as a credit. Use only the taxes collected for each Michigan property in the claim year, and then prorate the taxes based on occupancy days.

If you sold a home, you must also include the capital gain from the sale of your home in your total household assets, even if the capital gain is not included in adjusted gross income.

Combined rents and/or property taxes may not exceed 12 months.

(Video) Tax Deductions For First-Time Homebuyers

Nursing home, nursing home for the elderly and adults- If you live in a special housing facility (nursing home, nursing home and nursing home), justify your entitlement to the rent not do itinclude other services. If you use other services to pay for your rent and can't calculate the portion of the rent alone, you can calculate your chargeable portion of the property tax by the square meter or by dividing the taxes by the number of residents. for whom the household is entitled to care. You can get this information from your hosting facility. You may be required to submit a copy of the landlord's paperwork to substantiate the claim.

  • If one spouse lives in a nursing home or adult care facility and the other spouse maintains a home, you can combine the taxes/rent on the home and facility to calculate your entitlement.
  • If you are single and maintain a home (not rented to someone else) while living in a nursing home or adult care facility, you can claim property taxes on your home or the rent paid to the facility, but not both. Use the one that gives you the most credit.

Social housing- If the owner does not pay property taxes or a service charge, you are not eligible to apply for a property tax credit and no credit will be issued.

rental help- If the MSHDA or other government agency paid part of your rent on your behalf, you can only claim the part of your rent that you actually paid. Do not claim any money paid on your behalf by MSHDA or any other government agency.

Housing fee serviceIt is a program where a municipality and the owner of a rental property agree to pay a service charge in lieu of property taxes. Therefore, no matter how much rent is paid, only 10% of the rent can be claimed for homestead tax relief.

To find out if a property is exempt from taxes or service charges, click here or contact your city/county/county tax office. Fee-to-service housing is often low-income or senior housing, which may include an apartment or single-family home rental.

Use:It is the renter's responsibility to determine if the rental property is
Housing service fee before applying for a loan. Service fees are usually lower
as wealth taxes.

Why can't I use 23% (standard amount) of my annual rent to calculate my property tax credit if I live in an apartment with utilities?

Shared apartment -If two or more people jointly own and occupy the family property or are hired to pay rent and occupy the rental property, each may claim a family property tax credit. The claim must be based exclusively on your pro rata share of the tax and property tax or rent paid and your entire family assets. Any property taxes collected or monthly rent must be shared equally between each individual. Any gifts of money or expenses paid on your behalf must be included in your total household assets.

If only one person owns the home or is contractually obligated to pay the rent, only that person can claim a homestead tax credit. The person claiming the credit must declare any monetary gifts or expenses paid on their behalf. This includes contributions from other people living in the household to pay for household expenses (rent, taxes, utilities, etc.).

Other useful information

Exemption from primary residence- If you own and live in your primary residence, you may be exempt from some of your local school's operating taxes. To request an exemption, fill this outOwner's Primary Residence Exemption Affidavit, Form 2368and submit it to the appraiser in your municipality or city.

Repeal your owner's primary residence exemption.If you claim an exemption and no longer use the home as your primary residence, you must notify your town or city surveyorForm 2602, Application to Rescind Owner's Primary Residence Exemptionwithin 90 days of the change or you may be penalized.

(Video) How to Buy a Property with Historic Tax Credits

credit for home heating- The Home Heating Credit is designed to help low-income families living in Michigan with the cost of heating their homes. It is a program funded by the federal government and administered by various Michigan state agencies.Frequently asked questions about home heating loans

Information on the heating cost deduction

This is how you choose the right tax advisor for you- Need help filling out your forms? You can hire a professional to prepare your taxes, or you can qualify for free (or low-cost) tax preparation services.Choosing a tax advisor

(Video) Low-Income Housing Tax Credit (LIHTC) Overview


Why would tax credits investigate me? ›

If HMRC or another official body, such as the Department for Work and Pensions suspects that you are not eligible for the type or amount of financial relief you currently receive, it's highly likely that you will be made the subject of a tax credit investigation.

Do tax credits check your bank account? ›

Does HMRC check bank accounts? HMRC has the power to obtain relevant information from taxpayers to check they're paying the right amount of income tax, capital gains tax, corporation tax and VAT. This information is sometimes held by third parties, and if HMRC wants to see it, they can issue a 'third party notice.

Are HMRC texts genuine? ›

HMRC may send you a text message to remind you of an upcoming telephone, Teams or face to face appointment you've booked. This text message will not: ask for personal or financial information. include any links to websites.

How do I speak to someone at tax credits? ›

The main telephone number is the Tax Credit Helpline: 0345 300 3900. You can also use NGT text relay if you cannot hear or speak on the phone: dial 18001 then 0345 300 3900. From abroad, you can ring +44 2890 538 192.

How far back can tax credits investigate? ›

If they suspect deliberate tax evasion, they can investigate as far as 20 years. Investigations into careless tax returns can go back 6 years and investigations into innocent errors can go backup up to 4 years.

What triggers a tax investigation? ›

What triggers a tax investigation? Tax investigations and frequent tax audits are more likely if: you file tax returns late, pay tax late or make errors that need correcting. there are inconsistencies or substantial variations between different returns, such as a large fall in income or increase in costs.

Do tax credits look at savings? ›

There is no capital limit for tax credits; the value of any savings/capital is ignored. However, any taxable income from savings and investments is taken into account as investment income.

Do tax credits check your income? ›

The amount and type of income you (and your partner, in a joint claim) have will affect how much tax credits you might get. The rules are the same whether you are claiming child tax credit (CTC), working tax credit (WTC), or both.

Does the IRS audit your bank? ›

The IRS probably already knows about many of your financial accounts, and the IRS can get information on how much is there. But, in reality, the IRS rarely digs deeper into your bank and financial accounts unless you're being audited or the IRS is collecting back taxes from you.

How do I check if a message is legitimate? ›

If the domain name (the bit after the @ symbol) matches the apparent sender of the email, the message is probably legitimate. By contrast, if the email comes from an address that isn't affiliated with the apparent sender, it's almost certainly a scam.

How do you know if a text message is legit? ›

Legitimate companies won't ask for information about your account by text. If you think the message might be real, contact the company using a phone number or website you know is real. Not the information in the text message. Your phone may have an option to filter and block spam or messages from unknown senders.

Do HMRC text you about tax credits? ›

We will NEVER ask you for credit/debit card details to pay your refund online. We NEVER send your refund amount by text. We will NEVER ask you to enter information on any HMRC site.

How do I get a live person to answer at the IRS? ›

Contact an IRS customer service representative to correct any agency errors by calling 800-829-1040 (see telephone assistance for hours of operation).

Who can I call to answer tax questions? ›

Contact the IRS

For the fastest information, the IRS recommends finding answers to your tax questions online. You can also call the IRS at 1-800-829-1040 or TTY: 1-800-829-4059. This option works best for less complex questions. Keep in mind that wait times to speak with a representative may be long.

What is the best time to call tax credit helpline? ›

The telephone line is very busy and HMRC say the best times to call are between 8.30 am and 10.30 am and 2pm to 4pm, Tuesdays to Thursdays. HMRC use an automated response system to direct callers to the helpline (sometimes referred to as ITA).

What happens if you falsely claim child tax credits? ›

When you knowingly claim a false dependent on your taxes, you risk sanctions and a potential audit from the IRS. Claiming false deductions like dependents is considered tax evasion and is, therefore, a felony with potentially severe criminal penalties.

What happens if you don't pay back tax credits? ›

HMRC will take 'enforcement action' if you do not pay all the money you owe in the agreed time. For example, they might ask a debt collection agency to collect any remaining money. Your debt may be passed to the Department for Work and Pensions ( DWP ) if HMRC cannot get the money you owe.

What happens when you claim tax credits fraudulently? ›

If you've committed EITC fraud, you may be subject to the following penalties: You will need to pay back the EITC credit plus interest. You will need to re-file to claim the EITC again. In the case that you committed fraud by error, the IRS may ban you from claiming the EITC for the next 2 years.

What are some red flags that can trigger a tax audit? ›

Top 4 Red Flags That Trigger an IRS Audit
  • Not reporting all of your income.
  • Breaking the rules on foreign accounts.
  • Blurring the lines on business expenses.
  • Earning more than $200,000.

How likely is a tax investigation? ›

On average, tax audits can be expected every five years or so, while only a few per cent of income tax and corporation tax returns are investigated each year. But the frequency of tax audits and the likelihood of in-depth tax investigations increases if HMRC suspects that tax is being underpaid.

Does the IRS tell you if you are being investigated? ›

You first contact with a CID agent is initially through an in-person visit at your home or place of business. They will then notify you that you are under criminal investigation by the IRS. Again, you should simply say nothing and immediately notify a qualified IRS tax attorney.

How much savings can I have on family tax credits? ›

Unlike most other means-tested benefits there is no limit on how much capital or savings you can have.

What counts as savings for tax credits? ›

Savings are counted as any money you can get hold of relatively easily, or financial products that can be sold on. These include: cash and money in bank or building society accounts, including current accounts that don't pay interest. National Savings & Investments savings accounts, and Premium Bonds.

How much can you have in your bank account? ›

Minimum balances aside, how much money can you have in a checking account? There is no maximum limit, but your checking account balance is only FDIC insured up to $250,000. However, as we'll cover shortly, it makes sense to put extra cash somewhere it will earn interest.

What counts as income for credit? ›

Payments to You That Count

Most payments that you receive directly can count as income. This includes income from employment, including full-time, part-time, seasonal, temporary, military and self-employment. It also includes income from things like investments, annuities or retirement benefits.

Are tax credits based on last years income? ›

Your initial tax credit award is based on your income in the last tax year 2021/22 (6 April 2021 to 5 April 2022). Your final tax credit award can be calculated using either your 2021/22 income or your 2022/23 income.

Is tax credits based on income before or after tax? ›

Unlike most social security benefits, for tax credits the gross income is used (i.e. before tax and national insurance contributions are deducted). This will sometimes necessitate a calculation to add the tax back to income which is received, or deductions from income which are paid, net.

Who gets audited by IRS the most? ›

IRS Audits Poorest Families at Five Times the Rate for Everyone...
  1. Figure 1. Internal Revenue Service Targets Lowest Income Wage Earners with Anti-Poverty Earned Income Credit at 5 Times Rate for Everyone Else, FY 2021. ...
  2. Figure 2. Audits of Individual Tax Returns. ...
  3. Figure 3. ...
  4. Figure 4.
8 Mar 2022

What are the chances of getting audited in 2022? ›

Overall, the chance of an individual's tax return being audited is currently only around 0.4%. However, the more you earn, the higher your chances. Naturally, the IRS has limited resources, so it concentrates on those returns likely to bring in the most additional dollars.

Will the IRS catch my mistake? ›

Will The IRS Catch It If I Have Made A Mistake? The IRS will most likely catch a mistake made on a tax return. The IRS has substantial computer technology and programs that cross-references tax returns against data received from other sources, such as employers.

Can a scammer steal your info through text? ›

Text scams (also known as “smishing”) are among the most common tactics scammers use to steal personal information. Last year alone, scammers sent out 87.8 billion spam text messages and defrauded victims of over $10 billion [*]. If you've received a suspicious text, don't respond, click on links, or call any numbers.

What happens if you open a text from a scammer? ›

Don't “click” open links in unsolicited text messages. Clicking the link may infect your mobile device with a virus or malware designed to steal the personal or financial information stored on the device.

What does a spam message look like? ›

Take a look at some of the most common examples of spam texts: Your package is pending: [Name], we came across a package from [a recent month] pending for you. Kindly claim ownership and confirm for delivery here: [link].

How do you tell if a text is from a fake number? ›

How To Identify a Fake Text Message In 5 Seconds
  1. The text message is unsolicited (scammers will always contact you out of the blue).
  2. The text sender has a long phone number (10 or 11 digits).
  3. The phone number is “spoofed” (i.e., it looks like it's coming from someone you know or trust).
12 Oct 2022

Can responding to a text message be harmful? ›

THE ANSWER. Yes, some scammers are posing as people who have texted the wrong number. Experts recommend you don't respond to texts from strangers — if nothing else, a scammer will know your phone number is active when you reply.

Can someone be track me from my text messages? ›

With their GPS radios and constant data connection, smartphones are technically capable of tracking our location and monitoring our activity, which is enough to raise privacy concerns among users. Few people know, however, that phones can be tracked using little more than a text message.

Why did I get a letter about the child tax credit? ›

To help taxpayers reconcile and receive 2021 CTC, the IRS is sending Letter 6419, Advance Child Tax Credit Reconciliation from late December 2021 through January 2022. Taxpayers should keep this, and any other IRS letters about advance CTC payments, with their tax records.

How long can HMRC chase you for tax credits? ›

How long can HMRC chase a debt? If HMRC launches an investigation into your finances, they can chase a debt which as old as 20 years. However, the standard timeframe for an investigation is four. Therefore, if you're hoping HMRC will simply forget about what you owe – they won't.

Can HMRC check your phone? ›

Using the Regulation of Investigatory Powers Act 2000, HMRC can see web sites viewed by taxpayers; where a mobile phone call was made or received; and the date and time of emails, texts and phone calls.

How do you contact IRS when they don't answer the phone? ›

The main IRS phone number is 800-829-1040, but that's not the only IRS number you can call for help or to speak to a live person.
How to contact IRS customer service.
Check status of a tax refund800-829-1954Learn more about this topic
40 more rows
2 Aug 2022

Does the IRS ever answer calls? ›

If you're wondering where your refund is, or need help with your return, you can call the IRS but be warned: it can be very difficult to reach a real person. You can call the IRS at 1-800-829-1040 for general questions or refund status information.

Can I live chat with an IRS agent? ›

IRS unveils voice and chat bots to assist taxpayers with simple collection questions and tasks; provides faster service, reduced wait times | Internal Revenue Service.

Can I call someone for tax questions? ›

Taxpayers may ask tax questions by calling the toll-free customer service line at 1-800-829-1040 for individual tax issues or 1-800-829-4933 for business-related tax issues.

Can the IRS help with tax questions? ›

You can contact us by phone if you need help with a tax account issue (we'll need your name and social security number to resolve any issues). You can use the following phone numbers: 800-829-1040 for individuals (Form 1040 filers) 800-829-4933 for business callers.

Does H&R Block answer questions for free? ›

Yes. Free help is available when you file taxes online with us. H&R Block provides online product support for a broad range of topics, including: Answers to tax questions.

How long does tax credit take to process? ›

Most new claims take 6 weeks or less from start to finish. If your claim is successful, your tax credits will be paid every 4 weeks into the bank account you put on the claim form. In some cases, HMRC can pay them every 2 weeks instead - call the tax credits helpline to request this.

Who can I call about my Child Tax Credit? ›

To get started, you can call 800-829-1040 to reach the tax agency about an issue you're having with your taxes.

Why do HMRC investigate tax credits? ›

A tax investigation is when Her Majesty's Revenue & Customs (HMRC) decides to take a closer look at the finances of your business, to ensure that the company is paying the right amount of tax, both now and historically.

What causes HMRC to investigate? ›

What triggers an investigation? HMRC claims compliance checks are usually triggered when figures submitted on a return appear to be wrong in someway. If a small company suddenly makes a large claim for VAT, or a business with a large turnover declares a very small amount of tax, this will likely be flagged-up by HMRC.

Why would you be investigated by HMRC? ›

On occasion, HMRC investigates individuals and companies at random via the Connect system, but it's relatively unusual. If you have received notification that any HMRC tax investigation procedure is to be launched against you, it's most likely that something you have done – or failed to do – has triggered this.

Can tax credits take you to court? ›

It is rare for HMRC to take a tax credit claimant to county court. It should still be possible to negotiate a time to pay arrangement right up until the very last stage of the recovery process, although it is advisable that claimants make some attempt to discuss their case with HMRC rather than ignore the demands.

Does HMRC check your bank account? ›

HMRC has a shared service to check bank account details are correct. Other government departments and local authorities could collect your bank details from you, then check them with our shared service.

Can HMRC track your phone? ›

Using the Regulation of Investigatory Powers Act 2000, HMRC can see web sites viewed by taxpayers; where a mobile phone call was made or received; and the date and time of emails, texts and phone calls.

What are the chances of being investigated by HMRC? ›

Both large and small businesses are at risk and HMRC make this clear that everyone running a business should be concerned. 7% of tax investigations are selected at random so technically HMRC are right; everyone is at risk. In reality though most inspections occur when HMRC uncover something is wrong.

What can HMRC fine you for? ›

HMRC can charge you a penalty if you make an error, for example on a return or other paperwork that you submit to HMRC, which understates or misrepresents your tax liability. If you receive an assessment from HMRC, and it understates your tax liability, you can also face a penalty if you do not tell HMRC.

What triggers a HMRC compliance check? ›

HMRC carry out compliance checks to: make sure you're paying the right amount of tax at the right time. make sure you're getting the right allowances and tax reliefs. discourage tax evasion.

Would I know if I were being investigated? ›

The first major sign that someone is being investigated for a crime is a phone call, a voice mail, or a card left at their door from a detective or other law enforcement official. This contact indicates that a person is under investigation or that authorities want to talk to a person about an investigation.

Do you have to pay back tax credits? ›

Advance Child Tax Credit Payments Exceed 2021 Child Tax Credit: If the total amount of advance Child Tax Credit payments that you received during 2021 exceeds the amount of the 2021 Child Tax Credit that you may properly claim on your 2021 tax return, you may need to repay that excess amount – unless you qualify for ...

Do tax credits contact your employer? ›

They may also get in touch with your employer or childcare provider. Any original documents you send will be returned to you unless the Tax Credit Office believes they're not genuine or not actually yours.


1. YES! Big Social Security Raise Coming & Details on 2 Payments Coming in December
(its Jimmy)
2. Understanding the Low-Income Housing Tax Credit
(Chuck Smith)
3. Rental Property Tax Deductions | Investing for Beginners
4. 2022 CPA REG Exam-Child and Family Tax Credits-
(Darius Clark)
5. Farm Tax Exemption- Expert Advice!
(Poultry Biosecurity)
6. Low Income Housing Tax Credits 101
(McKonly & Asbury)


Top Articles
Latest Posts
Article information

Author: Aron Pacocha

Last Updated: 06/11/2023

Views: 6255

Rating: 4.8 / 5 (68 voted)

Reviews: 83% of readers found this page helpful

Author information

Name: Aron Pacocha

Birthday: 1999-08-12

Address: 3808 Moen Corner, Gorczanyport, FL 67364-2074

Phone: +393457723392

Job: Retail Consultant

Hobby: Jewelry making, Cooking, Gaming, Reading, Juggling, Cabaret, Origami

Introduction: My name is Aron Pacocha, I am a happy, tasty, innocent, proud, talented, courageous, magnificent person who loves writing and wants to share my knowledge and understanding with you.