Page 16 THE EVERETT ADVOCATE – FRiDAy, DECEmbER 19, 2025 ~ Everett Public Libraries Calendar of Events ~ The Everett Public Libraries will close at 5pm on Wednesday, December 24th and will be closed all day on Thursday, December 25th for Christmas. Parlin Adult and Teens Yarn Club Parlin Fireplace Room. Tuesday, December 23rd at 7pm. Come chit chat and stitch! Bring your crocheting, knitting, or any other yarn craft and sit and socialize with other members of the crafting community. Recommended for ages 14-109! Parlin Childrens Lego Club. Parlin Children’s Room. Monday, December 22nd from 3-5pm. Come to the Children’s Room after school on Mondays for some free-building Lego fun. Open to all ages. Children under 6 years old must be accompanied by an adult. No registration required. Shute Children’s Grab n Go Crafts, Stop by the Parlin and Shute children’s rooms every Monday for a Grab and Go craft. A self-directed arts and crafts program for children ages 3-8. Crafts can be taken home or crafted with a friend or caregiver at our children’s tables. No registration required, while supplies last. Miss Val ’s Storytime Pals Shute Children’s Room. Mondays at 10 AM and Tuesdays at 12 PM. What’s better than a good story? Sharing it with friends! Join Miss Val at the Shute Library for Fairytale Fun! Doodle Duel: Whiteboard Home Office Deduction As part of the preparation of their 2025 individual income tax returns and for future years as well, small business owners should consider taking advantage of the home office deduction. The home office deduction rules are available for self-employed individuals who use a portion of their home exclusively for business. This deduction is found in Internal Revenue Code Section 280A. A home office deduction can be taken if the small business owner sets up and uses a room in his or her house or apartment for performing such administrative tasks relating to the business. Under Internal Revenue Service rules, expenses related to a home office qualify as a tax deduction if you use the home office to conduct substantial administrative activities, and if you use it exclusively and regularly for business. If you do much of your administrative work in a home office, even though you have an office at your place of business, you are still entitled to take the deduction. To qualify, set up an area of your home, attic or basement, and use that space regularly All relevant direct and indiand exclusively for business. You might pay bills, do paperwork, develop product or business plan strategies, reconcile bank statements, review financial statements, etc. You may also meet with customers or clients in an area in the house used exclusively for business. If you have a home office, you can also claim other areas you use in your basement or garage or shed to store work materials, even if that space is not used exclusively for business. You can also take a deduction for miles traveled to and from the home office to your principal place of business. Without a home office, those traveled miles would simply be non-deductible commuting expense. rect house expenses are fully deductible expenses to be taken on Form 8829, Expenses For Business Use of Your Home. If you use your house 20% for business, then 20% of all house costs, including mortgage interest, real estate taxes, homeowners insurance, utilities and depreciation are fully deductible. Furthermore, repairs to the home office space itself would be fully deductible. You also have the option of claiming the simplified option of the home office deduction which is 300 square feet of living space x $5/square foot, for a deduction equal to $1,500. The total of expenses as computed on Form 8829 are then carried over to Schedule C, Profit or Loss From Business, on line 30, Part II. Always remember to consider if an office in the home deduction applies to you. Maximizing the amount of dollars that you can keep in your small business’ coffers rather than in Uncle Sam’s coffers is probably a worthwhile goal. For further information see IRS Publication 587, Business Use of Your Home. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a masters degree in taxation. Pictionary! Shute Library Meeting Room. Monday, December 22nd at 3 PM. It’s Winter Vacation in Everett! Join us in the Shute meeting room for a fun game of Pictionary, where teams compete to guess the clues, their teammates draw on the whiteboard. Bring along friends and family or form a new alliance during this event of hilarious fun with a competitive edge. *Registration is not required. *Recommended for Ages 7 and up. Shute Cinema Presents - The Nutcracker and the Four Realms Shute Library Meeting Room. Tuesday, December 23rd at 5 PM. Cozy up and break out the popcorn for Disney’s live-action reimagining of the winter classic, “The Nutcracker,” featuring Misty Copeland. Everett man pleads guilty to selling firearms O n Dec. 11, 2025, an Everett man pleaded guilty to trafficking more than half a dozen firearms, including AM-15 rifles. Joao Victor Da Silva Soares, 21, pleaded guilty to one count of dealing firearms without a license and one count of conspiracy to engage in the business of dealing in firearms without a license. U.S. District Court Judge Myong J. Joun scheduled sentencing for April 1, 2026. Between August and September 2024, Da Silva Soares supplied firearms for sale in Eastern Massachusetts. Specifically, on Aug. 26, 2024, Da Silva Soares delivered two AM-15 rifles and sold them for $6,000 in a parking lot in Malden. On Sept. 11, 2024, Da Silva Soares participated in another sale involving a total of five firearms (consisting of rifles, pistols and a shotgun) outside a residence in Milford. The charges of conspiracy and engaging in the business of dealing firearms without a license each provide for a sentence of up to five years in prison, three years of supervised release and a fine of up to $250,000. Sentences are imposed by a federal district court judge based upon the U.S. Sentencing Guidelines and statutes that govern the determination of a sentence in a criminal case. The case announcement was made by the following: U.S. Attorney Leah B. Foley; Thomas Greco, Special Agent in Charge of the Bureau of Alcohol, Tobacco, Firearms & Explosives, Boston Field Division; Michael J. Krol, Special Agent in Charge of Homeland Security Investigations in New England; and Patricia H. Hyde, Field Office Director, Boston, U.S. Immigration and Customs Enforcement’s Enforcement and Removal Operations. Valuable assistance was provided by the Massachusetts State Police and the Malden and Milford Police Departments. Assistant U.S. Attorney John Reynolds of the Organized Crime & Gang Unit is prosecuting the case.
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