Are Form 8815 Deductions 2024-2025

Nevis is a small island in the Caribbean Sea. It is part of the inner arc of the Leeward Islands chain of the West Indies. Nevis and St. Kitts make up the Federation of St. Kitts and Nevis. Nevis is located near the northern end of the Lesser Antilles archipelago, about 350 kilometers east southeast of Puerto Rico and 80 kilometers west of Antigua. Its area is 93 square kilometers (36 square miles) and the capital is Charles Town. St. Kitts and Nevis are separated by a shallow three kilometer (two mile) channel known as the Narrows. Nevis is roughly conical in shape, with a volcano known as Nevis Peak at its center. The island's western and northern coastlines are fringed by sandy beaches composed of a mixture of white coral sand with brown and black sand. These beaches are eroded and washed down from the volcanic rocks that make up the island. The coastal plain, which is one kilometer (0.62 miles) wide, has natural freshwater springs as well as non-potable volcanic hot springs, especially along the western coast. The island was named "Oualie," meaning "land of beautiful waters," by the Caribs. The early British settlers called it "Dolce Sina," meaning "sweet island." The name "Nevis" is derived from the Spanish "nuestra señora de las Nieves," which means "our lady of the snows." The name first appeared on maps in the 16th century. Nevis is also known as the "Queen of the Caribbean," a sobriquet it earned in the 18th century when its sugar plantations created great wealth for the British. Nevis holds historical significance for Americans as it was the birthplace and early childhood home of Alexander Hamilton. It was also the place where Horatio Nelson, a young sea captain, was stationed and where he met and married Ann Frances Nisbet, the...