Where Form 8815 Deductions 2023-2024

Nevis is a small island in the Caribbean Sea that forms part of the inner arc of the Leeward Islands chain of the West Indies. Nevis, along with the neighboring island of St. Kitts, constitute one country, 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 miles) channel known as the Narrows. Nevis is roughly conical in shape, with a volcano known as Nevis Peak at its center. The island is fringed on its western and northern coastlines by sandy beaches, which are composed of a mixture of white coral sand with brown and black sand eroded and washed down from the volcanic rocks that make up the island. The gently sloping coastal plain, one kilometer (.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 "a land of beautiful waters," by the Caribs and "Dulcina," meaning "sweet island," by the early British settlers. The name "Nevis" has derived from the Spanish "nuestra señora de las Nieves," which means "our lady of the snows." The name first appears on maps in the 16th century. Nevis is also known by the sobriquet "queen of the Caribbean," which it earned in the 18th century when its sugar plantations created much wealth for the British. Nevis holds particular historical significance to Americans because it was the birthplace and early childhood home of Alexander Hamilton. For the British, Nevis is the place where Horatio Nelson was stationed as a young sea captain,...