![]() ![]() ![]() The group members must decide on one payment option it is not possible for some group members to take the cash option and others to choose the annuity. The Powerball or Mega Millions jackpot prize may be paid in the annuity payment format or the single payment cash option. The Federal Form 5754 allows the Lottery to send a separate W-2G tax form to each individual winner noting the amount won and withheld on their behalf. The person receiving the check for the group also provides picture identification and is responsible for distributing the winnings to the group members.įor a prize paid in a single payment, the check recipient may choose to complete a Federal Form 5754 that ensures the tax obligation of the prize is distributed among the group members according to the gross prize amount of each person’s share. Each member of the group provides a completed IRS Form W-9 for tax reporting purposes at the time of the claim. The prize check is issued to either one person or legal entity (partnership, trust, etc.). The prize on a winning lottery ticket may be split among a group of ticket owners however only one prize check is issued. ![]()
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![]() ![]() It is great for retouching larger areas of your image, very fast and quite seamlessly. What makes the Patch tool unique is that each time you use, it will give a slightly different result even on the same selection. So you can now work on an image using an empty layer. However, in Photoshop CS6, Content-Aware was introduced to the Patch Tool. This meant that you had to duplicate the layer that you were working on. Prior to Photoshop CS6, you could not work on a separate empty layer when using the Patch Tool, unlike the Spot and Healing Brushes. But, the Patch Tool uses selection-defined areas instead of a brush. It is similar to the Healing Brush Tool, in that it matches the texture, lighting and shading of the sampled pixels to the source area. The patch tool was introduced into Photoshop at the same time as the Healing Brush. ![]() The Patch Tool is primarily used to repair larger areas of an image, or get rid of any distractions or blemishes. 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