WRITING ARTICLES OF THE MONTH

by Elizabeth Delisi

The pace at which a reader reads your book differs, depending on what kind of segment he's reading. Description and narrative moves slowly, and the reader takes them in at a leisurely pace. Action moves a bit quicker, whether it's fast action (a car chase) or slower action (a woman mopping a floor). But the type of writing that often moves the most rapidly is dialogue. How, then, do you take full advantage of those moments when the reader is reading at top speed, anxious to devour the next word?

Think about habits you may have fallen into that unconsciously slow down the reader, such as the use of exotic dialogue tags. Most times, it's best to use "said" or "asked," rather than going for something more elaborate. "Said" and "asked" become almost invisible in the text, readily skipped over. But tags like "screamed," "whined," or "groaned," or adding an adverb to your tag such as "said furiously" or "asked hesitantly" slow the reader down, because he must determine what emotion goes with the dialogue he has just read, then go back mentally and insert that emotion. It's far better to let your dialogue itself lead the reader to the conclusion you want him to draw. For example:

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"Don't touch me."

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Is the person speaking those three words angry? Frightened? Annoyed? Bored? Teasing? We can't tell, just from the three words spoken.

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"Don't touch me," she teased.

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Now we know the emotion the character is feeling, but we've been told the emotion by the author. How many times have you read in writing articles, "Show, don't tell"? This is a prime example of showing at its worst.

There are two (and perhaps more) ways to fix this dialogue, to lead the reader to the conclusion you want him to draw without telling it to him. First is by adding one or more "action tags" to the dialogue. An action tag is a bit of action performed by the character speaking that makes it clear who’s speaking. It can be used in place of "he said," and can enhance the scene by clarifying the emotion of the character.

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Giggling, she darted around the dining room table, holding up one hand to ward off his approach. "Don't touch me."

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By inserting the action tag, we've not only shown the emotion of the character, we've placed the character in a setting (dining room). Also, we've shown a little bit about her physical attributes and her personality ("darting" around the table implies she's in good shape, and "giggling" implies a youthful exuberance).

A second way to fix this line of dialogue is to add words to the dialogue that make clear the emotion of the character. For example:

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"Don't touch me, you naughty boy!"

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This sounds mischievous and lighthearted. If you want to accomplish something else--fear, for example--try adding different words to the original three:

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"Don't touch me or I'll scream!"

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Once you have your dialogue tags straightened out, consider what else dialogue can accomplish for you. Beyond the simple mechanics of a telephone conversation, dialogue can present description and background material in a fresh and interesting way; it can enhance action scenes; it can develop plot; and it can elaborate on the personality traits of your characters.

To present description via dialogue, have one of your characters remark on the scene. Sure, you can say, "Linda looked out the window at the green field of wheat, rippling in the wind," but that's boring at best. Instead, try:

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"What a beautiful wheat field," Linda said, looking out the living room window. "It's so green and fresh. The wind ripples over it like waves on the ocean. And look!" She clutched John's arm. "What are those birds darting in and out of the wheat--are they meadowlarks?"

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This method works in the description in a much more interesting fashion than simply describing it in narrative mode.

To enhance an action scene with dialogue, use the example above of dialogue with an action tag, then build on it with further action and appropriate bits of dialogue.

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Giggling, she darted around the dining room table, holding up one hand to ward off his approach. "Don't touch me."

Undaunted, he pursued her around the table. "You can't get away from me," he said. "I'll catch you, sooner or later!"

"And what will you do when you catch me?" She sprinted around the end of the table and into the kitchen, laughing breathlessly.

Effortlessly trapping her in the back corner of the kitchen, he pulled her to him and raised one eyebrow. "Wouldn't you like to know?"

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This scene is much more interesting and fast-moving to the reader than a similar scene containing only action:

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Giggling, she darted around the dining room table, holding up one hand to ward off his approach. Undaunted, he pursued her around the table. She sprinted around the end of the table and into the kitchen, laughing breathlessly. Effortlessly trapping her in the back corner of the kitchen, he pulled her to him.

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Although the strictly-action scene gets the job done, it's less absorbing, and doesn't reveal as much of the personalities of the characters as does the one that includes dialogue.

Dialogue can help you bring out important plot information in an engaging fashion. For example:

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"Don't touch me." She held up a hand to ward off his approach.

"Aw, c'mon, honey. That isn't what you said the last time," he said, leering at her.

"Last time, I was drunk. I made a huge mistake." She frowned. "Today, I'm stone-cold sober. And I won't make the same mistake twice."

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The above scene is effective because the dialogue helps to tell the story as we learn about the two characters’ previous encounter. Compare it with something like this:

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She held up a hand to ward off his approach. Despite his pleading attitude, she had no intention of giving in to him. Last time they were together, she'd been drunk and had made a big mistake. She was sober today, and didn't intend to make the same mistake twice.

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This all-narrative version tells the bare bones necessary, but doesn’t have the same intensity as the version that includes dialogue.

Finally, make full use of your dialogue to enhance the personalities of your characters. You can use dialect as part of this enhancement, but use it very sparingly. Like Tabasco sauce, a little goes a long way. Choose your words carefully; fit them to the personality, education level, and upbringing of your character. For example, if your character is from a southern state, perhaps she punctuates her dialogue with the occasional addition of extra words like "now" or "hear?"

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"Don't you touch me, now." She held up a warning finger. "I mean it, hear?"

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Or perhaps your character is an elderly woman who was brought up with the most rigid moral code and always uses her best manners, even when under duress:

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"I'm afraid I must insist that you not touch me." She kept her shoulders back, her eyes straight ahead. "If you do, then regrettably, I shall have to phone the police."

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In addition to dialect, using complete or incomplete sentences, repetition of words, phrases or expressions, elaborate adjectives or spare prose, hesitations, and word choice can all help clue the reader in to the character’s personality through his spoken words.

Dialogue can do so much more for your book than answer the telephone or the door. Make sure you get the most from your dialogue--your readers will thank you.

Copyright 2003 Elizabeth Delisi

For more great articles on writing, visit NovelAdvice. While you're there, be sure to get your own copy of THE BEST OF NOVELADVICE, full of dozens of great articles for writers!

by Julian Block

Just because you received a refund does not mean you can forget about an audit. Hang on to receipts, canceled checks, and whatever else might help support income, deductions, exemptions and other items on your return.

Do that at least until the expiration of the statute of limitations for an audit or for you to file a refund claim, should you discover a mistake after filing. The statute of limitations is the limited period of time after which the Internal Revenue Service is no longer able to come knocking and you cannot recover an overpayment.

In most cases, the tax collectors have only three years to audit your return after you file it. For instance, the deadline is April 2007 for the government to start an examination of a return for tax year 2003, with a filing due date, for most persons, of April 2004.

There are two exceptions to the three-year test, though they do not apply to most persons. The first exception authorizes the IRS to double the audit deadline from three to six years if the amount of income a person fails to report on his or her return is greater than 25 percent of the amount shown on it. Using the six-year test, the deadline expires in April 2005 for returns for tax year 1998 that were submitted in 1999.

Under the second exception, there is no time limit on when the IRS can come after someone who fails to file a return or files one that is deemed false or fraudulent. The audit, admonishes the IRS, can begin "at any time."

COPIES OF RETURNS. You should retain them indefinitely. They take up little space and are always helpful as guides for future returns or amending previously filed returns. Moreover, copies of tax forms might prove helpful in case the IRS claims you failed to file them.

EXCESSIVE REFUNDS. If you receive too much of a refund because of an IRS computer goof, return the overpayment immediately, rather than holding it until the feds discover the error. Because you have the use of the money, the law authorizes the IRS to charge you interest on the overpayment.

EXAMPLE. Instead of an expected refund of $600, you receive a check for $66,000. Either return the $66,000 check in full or deposit it and send your own check for $65,400.

TIP. One of my IRS sources recommends that you send your own check and deposit the government's. If you return the IRS check, you will have to wait about eight to 10 weeks to get a check for the correct amount. In addition, should your check go astray, you can stop payment and send another one. If you return the IRS check and that happens, it might prove more difficult getting the matter straightened out..

TAX PAYMENTS. Make checks payable to the "United States Treasury," not "Internal Revenue Service." However, the feds still accept checks payable to the IRS.

Whichever payee designation you use, don't be casual about what you write on the pay-to-the-order line of a check going to the IRS. Your tax tab could double if you merely make the check payable to "IRS," instead of "Internal Revenue Service," and it winds up in the wrong hands. That "IRS" can easily be altered to "MRS" followed by a name, or altered to a name by combining the initials "I.R." with a last name – for instance, "I.R. Smith." And never send a check without filling in the payee line, as some obliging taxpayers do.

TIP. The same "write-in-full" advice applies to names specified by state or local tax agencies. An example: Write "NY State Income Tax," instead of "NYS."

Copyright 2004 Julian Block

Julian Block is a syndicated columnist, attorney and former IRS investigator who has been cited by the New York Times as “a leading tax professional” and by the Wall Street Journal as an “accomplished writer on taxes.” His “Tax Tips For Freelance Writers, Photographers And Artists” explains strategies to reduce taxes for this year and even gain a head start for future years. Send $9.95 for an e-mailed copy or $14.95 (in the U.S.) for a postpaid copy to: J. Block, 3 Washington Square, #1-G, Larchmont, NY 10538-2032. Contact him at julianblock@yahoo.com.

by Julian Block

Is it too late to recalculate your taxes if you recheck last April's Form 1040 and discover you overlooked some business write-offs or other tax breaks? Not at all. There is still plenty of time, in most instances, to redo your return. Here are some reminders on when you can or cannot change your mind after the due date.

SEPARATE AND JOINT RETURNS. You and your spouse filed separate returns. Now, however, the two of you agree that joint filing would have saved taxes. Does the law allow you to switch from separate to joint returns? Yes, although there is a bit of paperwork involved. To switch, you must amend your return -- normally, any time within three years of the due date, which is April 15 for most people. More on amending in a moment.

Can you make the opposite switch? No. If you file jointly, you cannot switch to separate returns once the filing deadline has passed.

TIP. The decision to file jointly is binding on both spouses. That rule, among other things, means someone who files jointly and then divorces cannot disavow a joint return and file separately, so as to force an ex-mate to pay more taxes.

ITEMIZING AND THE STANDARD DEDUCTION. You and your spouse filed jointly and used the standard deduction for taxpayers who do not itemize. Now you realize it would have been advantageous to itemize your payments for state income taxes, interest charges on home mortgages, contributions and the like. Are you stuck with the standard deduction? No. You can switch to itemizing, provided you do soon a timely amended return.

CAUTION. A special rule applies when spouses file separate returns. Both must use the same method to handle deductions. If one itemizes, so must the other. One cannot itemize, while the other uses the standard deduction.

AMENDING FORM 1040. Those obliging folks at the IRS provide a relatively easy way to amend your Form 1040 without the need to completely redo the return or go through any complicated red tape. Just contact the IRS for Form 1040X (Amended U.S. Individual Income Tax Return), a simplified form consisting of two pages, plus a set of instructions on how to explain the change you wish to make and compute the refund or balance due.

Form 1040X is available without charge by mail (call 800-TAX-FORM), by fax (call 703-368-9694, not a toll-free call), or download it from the IRS Web site, www (irs.gov). While you are at it, also ask the IRS for Publication 556, which provides helpful information not contained in the instructions that accompany Form 1040X. IRS Publication 910, Guide to Free Tax Services, provides a complete list of booklets and explains what each one covers.

STATE TAX RETURNS. A change to your Form 1040 also might mean that you have to amend your state return. If so, you should file the appropriate form.

Copyright 2004 Julian Block

Julian Block is an attorney who has been cited by the New York Times as a leading tax professional and by the Wall Street Journal as an accomplished writer on taxes. His Tax Tips For Freelance Writers, Photographers And Artists explains strategies to reduce taxes for this year and gain a head start for future years. Send $9.95 for an e-mailed copy or $14.95 (in the U.S.) for a postpaid copy to: J. Block, 3 Washington Square, #1-G, Larchmont, NY 10538-2032. Contact him at julianblock@yahoo.com.

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