The Internal Revenue Service (IRS) has recently clarified (via IRS Notice 2011-72) the tax treatment of employer-provided cell phones or other similar telecommunications equipment that was originally enacted (changed) last fall in the Small Business Jobs Act of 2010.  Before the Small Business Jobs Act of 2010 employer-provided cell phones were considered listed property that required additional recordkeeping by taxpayers regarding the business use of each cell phone and many people felt it was an administrative burden.  Now the employer-provided cell phones are considered an excludible working condition fringe benefit (IRS Code Section 132) subject to some qualifications.  IRS Notice 2011-72 provides that when an employer provides an employee with a cell phone primarily for noncompensatory business reasons, the business and personal use of the cell phone is generally nontaxable to the employee.  The IRS will not require recordkeeping of the business use of the cell phone in order to receive this tax-free treatment.  Likewise, employer reimbursements to employees who use their personal cell phones for business will not be taxable.

However, a cell phone provided to promote the morale or good will of an employee, to attract a prospective employee or as a means of furnishing additional compensation to an employee is not provided primarily for noncompensatory business purposes.  Cell phones in those instances will not qualify as an excludable working condition fringe benefit. 

An employer will be considered to have provided an employee with a cell phone primarily for noncompensatory business purposes if there are substantial reasons relating to the employer’s business for providing the employee with a cell phone.  For example, the employer’s need to contact the employee at all times for work-related emergencies, the employer’s requirement that the employee be available to speak with clients at times when the employee is away from the office, and the employee’s need to speak with clients located in other time zones at times outside of the employee’s normal work day are possible substantial noncompensatory business reasons.

Generally, the IRS has three years to assess additional tax if it determines that a taxpayer’s return has understated the amount of tax owed.  For most business that were audited by the IRS in recent years, the IRS would propose a reduction in the business cell phone expense due to the alleged non deductible personal use of those cell phones.  That expense adjustment could be 25% to 50% or more of the total actual cell phone expenses.  The result would be additional tax due to the United States Treasury (via the IRS) from the business, plus a penalty and interest on the additional taxes.  The only way to protest that IRS tax adjustment would be to provide the IRS with detail substantiation of the business use of each cell phone.

 With this clarification in IRS Notice 2011-72 there is welcome relief for small business regarding cell phone expenses.  The IRS did a very good job of addressing the tools of everyday work life.  One issue not addressed by the IRS in this notice is the treatment of cell phones by self-employed individuals.  Those individuals may consider allocating their cell phone cost between business and personal use so they would better positioned for a challenge during an IRS audit.

 Tax Scams Update

The Internal Revenue Service (IRS) recently reported an increase in tax scams, especially schemes involving return filing.  The IRS cautioned that unscrupulous promoters are targeting the lower-income individuals and senior citizens.  The IRS discovered that some con artists are persuading individuals to file returns even though they have no filing requirement.  Unsuspecting individuals are led to believe they should file a return with the IRS for tax credits, refunds or rebates for which they are not really entitled.  Victims typically discover their claims are rejected or the refund barely exceeds what they paid the promoter.  Meanwhile, their money and the promoters are long gone.  With the 2012 income tax filing season (for 2011 returns) only a few months away, now may be a good time to remind your friends and relatives of the issues below.

The IRS cautioned taxpayers to be alert for:

1. A.     Fictitious claims for refunds or rebates based on excess or withheld social security benefits
2. B.    Claims that Treasury Form 1080 can be used to transfer funds from the Social Security Administration to the IRS enabling a payout from the IRS
3. C.    Unfamiliar for-profit tax services teaming up with local churches
4. D.    Home-made flyers and brochures implying credits or refunds are available without proof of eligibility
5. E.    Offers of free money with no documentation required
6. F.    Promises of refunds for “Low Income-No Documents Tax Returns”
7. G.    Claims for expired Economic Recovery Credit Program or Recovery Rebate Credit
8. H.    Advice on using the earned income tax credit (EITC) based on exaggerated reports of self-employment income

The IRS also reminded taxpayers to look carefully at the fees charged for tax return preparation.  Some promoters may charge unreasonable amounts for preparing legitimate returns that could have been prepared for free by the IRS or IRS-sponsored Volunteer Income Tax Assistance partners.

Please consult with your tax advisor before acting on these topics.  Your tax advisor can ensure you receive the maximum tax benefits considering your company structure, income tax rates, etc.  You can also visit the Internal Revenue Service web site http://www.irs.gov/ for more information on these issues.

 Thomas L. Broderick, C. P. A. is the Treasurer of Pickens-Kane Moving & Storage Co. in Chicago, Illinois.  He has served as Chairman of the Board of Trustees of the Illinois Movers’ and Warehousemen’s Risk Management Trust since 1996.  He has also served as president of the West Central Association Chamber of Commerce in Chicago for the years 2007 thru 2009. Many individuals, small businesses and non-profit organizations consult him for various accounting, investment, insurance and tax issues.

Revised: October 20, 2011

Move for hunger is an amazing non-for profit organization that has paired up with over 155 moving companies in 37 states at this time.  They are assisting with fighting the nation’s problem of hunger.  This organization is working hard to support the efforts of local food banks, who provide food to those in need.

They have paired up with moving companies and transportation companies who collect food from customers who are relocating who may be throwing out food and will deliver the food to the local food banks.  The local food banks can then sort and distribute out the food to those in need.  As stated there are over 155 companies involved at this time.

Why not get involved and join the task?  Any customer you know that may be relocating, have them set aside their perishable or non perishable items that they no longer need.  Deliver the food to a local food bank of your choice, and you have helped save someone from not having a meal.   This is a very simple task to help get involved with helping our nations fight the growing problem of hunger.

For more information, contact 732-774-0521, or email info@moveforhunger.org!

With the cost of equipment, fuel and materials constantly going up, you cannot afford to run another job without a Green Packer on board. If you cannot afford to waste $5,000 to $15,000 or more, per year, per truck, you need a Green Packer on all of your trucks.

As every business knows the public and companies are being pushed toward green options to cut down on the use and waste of natural resources. The owner at Pack All, has designed the Green Packer to help the moving industry do their part to save trees and resources. The Green Packer gives your company the ability to truly be a Green Company and capitalize on this worldwide trend.  This will probably be the future trend of packing pictures, tvs, marble tops, etc without the use of cardboard.

For more information, check out http://www.pack-allllc.net

When inquiring about how to become a licensed household mover in Texas, this step by step guide on the requirements that need to be fulfilled use:

Obtain a USDOT # – www.fmcsa.dot.gov/online-registration – No fee, but have a MC or Visa ready to ensure a digital signature is on file.

Register with TxDMV – Must have USDOT # already assigned. Call 888/368-4689, option 3, option 1 to get a certificate # and PIN #.

Go to website www.txdmv.gov to create logon ID and password.

Choose “Motor Carrier Registration” Choose Online credentialing (MCCS)

To register with paper: download Form 1899 at: http://www.txdmv.gov/whatyouneed/forms/motor_carrier1.htm

Application Costs: $100 filing fee; $100 Liability Insurance Filing fee; $100 cargo Insurance filing fee; $10/$20 per truck.

Insurance – Filed by insurance company to the TxDDMV using your assigned TxDMV #
Workers Comp or Accidental Insurance Coverage.

File a maximum rate tariff with TxDMV (Join Southwest Movers www.southwestmovers.org to use a collective tariff already on file)

Print TxDMV certificate of registration.

Print out Insurance cab card (highlight applicable vehicle number and carry in the vehicle)

Advertising, including online, Carrier’s registration number and physical address; online add TxDMV toll free # 888/368-4689.

One of the biggest areas that moving customers complain about is “the move cost more than it was quoted” and one of the biggest areas of frustration for moving companies (and movers) is “the customer changed the amount of service needed and doesn’t want to pay for it”.  These are situations that probably can’t be eliminated completely but there are the 2 “D’s” that can help, details and documentation.

First, we’ll cover details.  Moving companies, don’t assume anything, write it down.  One thing you can do on an on-site estimate is use the right side of a cube sheet for items to be moved and the left side for items that are not going to be moved.  Make a copy for the customer and illustrate the columns for “to be moved” and “not to be moved”.  This type of detail will help in the case of a dispute.  With most quotes, only one person is present so more detail can help, anyone who is not present understand the services required and charges due.  Removing assumptions and gray areas are key.  Note things right on the face of the estimate like “only 20 boxes to be moved, shipper to handle the rest” “ only large items to be moved”, “ no garage or outside items”, “ all items to be removed from attic and crawl space and placed in garage”, even “ all boxes to be packed by shipper prior to movers arrival”.  Basically, anything that could affect the move should be noted.  The more detail the better because too many times a shipper can fall back on.  “ I told the estimator about it”, and it becomes a he said/she said situation. 

If the dynamics of the move (and price) change, it’s a good idea to have the driver or crew leader update the quote and have the customer initial any and all changes to confirm acceptance.  Remember the more detail the less problems. 

Much of what we just covered is both details and documentation but another area of documentation is our trusty email.  Phone quotes, time restrictions, services, pricing, payment methods and terms, etc., should always be emailed along with the quote to the shipper with a mandatory confirmation and acceptance email required.  I’ve seen many situations where a driver who can produce an email confirmation from a shipper can diffuse a possible confrontation.  It takes a little more time to follow the 2 “D”s but it makes for a more peaceful moving experience for shipper, moving company, and movers too.

The role of your state moving association is very important and beneficial for everyone involved.  AMSA (American Moving & Storage Association) strongly recommends that all of its members become involved with their moving associations.  These are some of the points that AMSA stresses and are important for movers, consumers, and everyone who plays a role in the relocation process.

Regulatory Matters:

State or Federal level, there are certain requirements whether its licensing, tariffs, taxes, complaints, filings, driver (CDL information), that your state association can help you deal with.

Lobbying:

They are always looking out for new legislation or proposed legislation that may affect our industry.

Education:

Whether its conventions, training seminars, new technology, your state moving association is there to help assist with new topics that arise.

Public Relations and Marketing:

Although they do not refer movers/moving companies, being a member and being able to use their logo as being a member is a better way to advertise your company.  Your membership with AMSA as well as your state moving association gives your company more credibility.

Customer Referrals:

The association’s websites educate consumers to do their homework before hiring a mover, so reputable moving companies can get business.

Supplies/Forms:

Your state moving association will offer programs for items such as bills of ladings, estimates, brochures and tariff publications to make sure you are operating properly.

Experienced Association:

They are here to help you get through challenges that may arise whether it’s from customers, claims, government agencies, etc.  Give them a call they are there to help you.

There are many things your state moving association can bring to the table for you as a moving company, or questions consumers may have.  Below is a list of all of the state moving associations, your one stop for getting all of your questions and concerns answered.

 

   With the economic recovery proceeding slowly, Congress and the Administration continue to support tax incentives to encourage business investment.

     In the 2010 Tax Relief Act, President Obama and Congress agreed to 100 percent bonus depreciation for qualified property acquired after September 8, 2010 and before January 1, 2012.  For 2012, bonus depreciation will return to 50 percent under the 2010 Tax Relief Act.  Bonus depreciation can be claimed by any business that invests in new property, regardless of its level of investment.

     Luxury vehicles have some special considerations regarding normal depreciation methods and the bonus depreciation calculation.  This issue is discussed in detail later in this article under the Bonus Depreciation heading.

 Standard Mileage Allowance

      Most moving companies that purchase a vehicle that qualifies for bonus depreciation likely will take the bonus depreciation because of the much higher upfront tax deduction.  A few situations, however, may call for just the opposite.  For example, moving companies with expiring net operating losses or prospects for greater profitability in future years (we can hope, can’t we?) may not need the faster depreciation on their business vehicles.  Moving companies for which keeping track of vehicle expenses seems unnecessarily complicated for the amount of taxes saved may also opt to forego not only bonus depreciation but depreciation entirely by using the standard mileage allowance.

      Vehicle expense deductions are taken either under the standard mileage allowance or the actual expense method. The business standard mileage reimbursement rate set by the IRS for 2011 is 51 cents-per-mile.  The depreciation component of that business standard mileage rate is a flat 22 cents-per-mile for 2011.  The standard mileage rate cannot be used after an accelerated depreciation method or an expensing method has been used.

      Although 22 cents of the 51 cents per mile accounts for depreciation, the IRS does not allow businesses to compute their own depreciation and then take a standard 29 cents per mile (the difference between the 51 cents standard mileage rate and its 22 cent depreciation component) for all other costs.  Rather, the 22 cent rate is used only for purposes of lowering the vehicle’s tax basis.   You need to know the tax basis for when you sell or otherwise dispose of the vehicle.  The basic definition of depreciation for this article is the allocation of the cost of a vehicle, net of salvage value, over its useful life.

      Another main component of the standard mileage rate is the price of gasoline.  With the price of gas climbing steadily over the past months, there is the possibility that the IRS will announce a mid-year increase in the standard mileage allowance as it did in 2008.  In 2008, the rate was raised from 50.5 to 58.5 cents per mile for the last half of 2008, starting July 1, 2008.

      There are other mileage rates available for taxpayer use: 19 cents-per-mile driven for medical or moving purposes: and 14 cents-per-mile drove in service of charitable organizations.  The rate for charitable miles is set by statute and not by the IRS.

Actual Expense Method

      Under the actual expense method, in addition to depreciation taxpayers can deduct the operating and maintenance costs incurred for the vehicle during the current year, which include:  Gas and oil (whether premium or regular grade); license and registration fees; insurance; garage rent; tires; minor and major repairs; maintenance items such as oil changes and tire rotations; interest paid on a car or truck loan; and vehicle washes.

      Business related parking costs and tolls, as well as interest paid on vehicle loans and any state or local personal property tax paid on the vehicle may be deducted irrespective of which method noted above is used.

 Substantiation

      Whether the standard mileage allowance or depreciation is used, substantiation and recordkeeping are required but in differing degrees.  Taxpayers using the standard mileage rate should maintain a daily log book or “diary” that substantiates miles driven, the dates of the vehicle’s use, the destination, and the business purposes of the trip.  For taxpayers who deduct the actual expenses associated with the business use of a vehicle, substantiating those additional related costs are also required.

      For depreciation purposes, taxpayers also need to document the original cost of the vehicle and any improvements made to the vehicle, as well as the date the vehicle was placed in service.

 Bonus Depreciation

      The interaction between the statutory language for the 100 percent bonus depreciation deduction and the luxury vehicle caps has created a technical anomaly unintended by Congress.  To rectify the problem, the IRS has developed a special safe harbor method of accounting to make things right.  This safe harbor provides relief to businesses nominally entitled to 100 percent bonus depreciation but still limited by the maximum luxury vehicle depreciation first-year caps ($11,060 for passenger autos for 2010 and 2011 or $11,160 for light trucks in 2010 and $11,260 in 2011).  These taxpayers will no longer be denied further deductions until the vehicle’s five-year recovery period ends based on a technical reading of the rules.

      The effect of the safe harbor for most vehicles (those that are not fully depreciated in their first year after applying the cap) is to allow the taxpayer under the 100 percent bonus depreciation regime to claim exactly the same amount of depreciation during each year of the vehicle’s recovery period as would have been allowed if a 50 percent bonus depreciation rate had originally applied.  If there is no unrecovered basis (a term explained, below), the taxpayer will generally be able to deduct the entire cost of the vehicle over its regular recovery period.

      The safe harbor method may be used for qualifying new vehicles placed in service after September 8, 2010 and before January 1, 2012 for which a 100 percent rate applies.  The safe harbor method is adopted simply by using it and taking depreciation accordingly on the return for the tax year after the year first placed into service.

 Bonus Depreciation Safe Harbor Computation

      The special safe harbor method of accounting for 100 percent bonus depreciation on vehicles is complicated because of the variety of cost points that it must cover.  Nevertheless, it can be reduced to a three step process:

 1)    In the placed-in-service year, deduct 100 percent bonus depreciation up to the first year cap (11,060 for autos, $11,160/$11,260 light trucks and vans):

 2)    Determine the unrecovered basis of the passenger automobile for its placed-in-service year as though the taxpayer claimed 50 percent bonus depreciation, instead of the 100 percent, additional first year depreciation (unrecovered basis, therefore, is equal to the depreciation that would be allowable using 50 percent additional first year depreciation deduction plus regular MACRS depreciation, less the amount determined in Step 1; and

 3)    A – If there is any unrecovered basis determined in (2), the taxpayer determines the depreciation deductions for the passenger automobile for the taxable years subsequent to the placed-in-service year as though the taxpayer claimed the 50 percent, instead of the 100 percent, additional first year depreciation for the passenger automobile, subject to the luxury vehicle caps for those years (thus, remaining adjusted depreciable basis is equal to its unadjusted depreciable basis reduced by the amount of the 50 percent additional first year depreciation deemed allowed or allowable, whichever is greater); or

B – If there is no unrecovered basis determined in (2), the taxpayer determines the depreciation deduction for the passenger automobile for any subsequent tax year subsequent by multiplying the normal adjusted depreciable basis by the applicable depreciation rate for each taxable year.  In doing so, the taxpayer cannot use the optional depreciation deductions for the vehicle.  For this purpose, the applicable depreciation method is the method under IRS Code Sec. 168(b) (declining balance depreciation methods or the straight line depreciation method) and the applicable convention is the convention under Code Sec. 168(d) (Half-Year Convention, Mid-Month Convention, or Mid-Quarter Convention) applicable if 50 percent bonus first year depreciation had been claimed.

 Safe Harbor Example

 Example, using Step 3A (Described Above).  In December 2010, TMQ Moving Co. purchases and puts into service a new passenger automobile at a cost of $20,000, which is eligible for the 100 percent additional first year depreciation deduction.  TMQ Moving Co. deducts the maximum $11,060 cap level for 2010.  In computing subsequent depreciation under the safe harbor, taxpayer is deemed to have claimed in 2010 the 50-percent bonus depreciation, which when added to regular 20 percent depreciation in the first year (applying the half-year convention and using MACRS depreciation), would amount to $12,000.  As such, TMQ Moving Co. had an unrecovered basis of $940 ($12,000 less $11,060), which it starts recovery in 2016.  For 2011, the total depreciation allowable for the vehicle automobile is deemed to be $3,200 (32 percent under MACRS multiplied by the remaining adjusted depreciable basis of $10,000).  Since that deemed amount of $3,200 is less than the $4,900 depreciation cap of $4,900 for 2011, the entire $3,200 may be deducted in 2011.

 Heavy SUVs

      Congress closed the tax loophole for claiming uncapped IRS Code Sec. 179 (Election to Expense Certain Depreciable New or Used Business Assets) deductions for heavy Sport Utility Vehicles (those with a gross vehicle weight of more than 6,000 pounds on a truck chassis that are not subject to the luxury vehicle caps) by limiting the IRS Code Sec. 179 deduction to $25,000 in those situations.

 Partial Business Use

      If the business use of the vehicle is less than 100 percent, expenses need to be allocated between business and personal use.  This allocation applies to both the standard mileage method and actual expense methods explained above.  However, the vehicle must be used more than 50 percent for business for an IRS Code Sec. 179 (described above) or accelerated depreciation deduction to be allowed.  If business use is 50 percent or less, straight line depreciation must be used.

      An allocation between personal and business use is also required in computing the safe harbor method.

Thomas L. Broderick, C. P. A. is the Treasurer of Pickens-Kane Moving & Storage Co. in Chicago, Illinois.  He has served as Chairman of the Board of Trustees of the Illinois Movers’ and Warehousemen’s Risk Management Trust since 1996.  He has also served as president of the West Central Association Chamber of Commerce for the years 2007 thru 2009.  Many individuals, small businesses and non-profit organizations consult him for various accounting, investment, insurance and tax issues.

Note 1: Internal Revenue Service Bulletin 2011-16 (Rev. Proc. 2011-26) was used as a reference for this article.

Note 2: Internal Revenue Service Code Section 168(k) describes the bonus depreciation rules.

Note 3: Internal Revenue Service Code Section 280F describes the specific dollar limits that apply to annual depreciation deductions that may be claimed for certain business vehicles.

Note 4: CCH publication Federal Tax Weekly was used as a reference for this article.

Revised: May 26, 2011

The National Truck and Trailer Services Breakdown Directory or NTTSbreakdown.com, is a comprehensive network of service providers in the U.S, and Canada providing information like repair facilities, towing services, pricing, and hours of operation in a free search that drivers and dispatchers for long distance movers can tailor to fit their specific needs.

For instance, the search starts with country, U.S.A, or Canada; then proceeds to state or province.  After the general area is chosen, the type of service desired is determined.  Categories include truck repair, towing, tires, refrigeration, truck stops with repair, pallets, truck wash, glass repair, locksmiths, fuel stops, motels and upcoming scales; just about anything a road driver may need.  Once the type of service is determined even more information is gathered like type of repair needed like Allison, Caterpillar, Detroit Diesel, etc, or Peterbilt, Freightliner, International, etc.

The proximity of the service provider is then chosen from, < 50 miles, < 100 miles, <150 miles, to <200 miles.  You can also search by zip code or latitude/longitude.

Once all the search information is entered a list of all service providers that meet the criteria is listed with phone numbers, addresses, and approximate distance from your location.

The wealth of information provided makes the site very valuable for anyone who runs the road.  To visit the sight, go to www.NTTSBreakdown.com, or www.OTRrepair.com, to access.  Once you are there, you can order the same information in a 800-page phone book style directory, as an internet back up, or if you don’t have internet access, the directory, however, unlike the website has a cost around $30 plus shipping and handling.

If you are going to move yourself there are tools, equipment, and ideas to make yourself much more prepared.  Follow these tips and you’ll make your move much smoother on moving day.

Choosing your rental truck is an important part of your move so read “Rental Truck Tips” to make the right choice.  Things like a ramp vs. lift gate can be really important depending on what you have to move.

Boxes are another important part of your move.  Make sure you get boxes in uniform sizes if you can.  All sorts of odd sizes can make the loading and handling of the boxes more difficult.  Read “Packing Tips From an Expert” for guidance on how to pack.  On where to find boxes, many large home improvement stores, truck rental locations, self storage locations, moving companies and dozens of internet sites (like on our home page) can provide boxes suited for moving.  Wardrobe boxes are 11/2 to 2’ and 3’to4’ high with a rod in them for transporting hanging clothes.  Most places don’t rent these so they have to be purchased. 

Now comes the meat and potatoes of the article in regards to moving equipment.  All of these can be purchased (and usually rented) from truck rental and self storage locations.

Moving pads are usually “72×80” and are the best option for wrapping your wood, metal, stone and glass furniture.   They are made of thick quilted cotton and should be wrapped around and taped with carton sealing tape (available at the same type of locations) to keep the pads secure.  They are inexpensive to rent and are way better than sheets, blankets, comforters, etc. Upholstered items are best wrapped in stretch film sold in 18” rolls at the same type of locations pads are supplied. 

A 2 wheel hand truck is a great tool to transport multiple boxes or furniture pieces like chests or dressers by yourself.  There are a variety of styles to choose from and this is an item that isn’t bad to own and keep in your storage area or garage.  A hand truck is more valuable the further you have to wheel the furniture (long haul ways or distances from your moving truck to your residence).

A refrigerator dolly or reefer dolly is the same concept as a 2 wheeler but it’s generally higher, wider, and has a ratchet strap to secure larger items to it.  Like the name says it’s often used for appliances and larger heavier items.  Many have rollers on the back so you can walk the piece down or up stairs easier.

A 4 wheeler or furniture dolly is a carpet (for lighter) or rubber (for heavier) capped 4 wheel “platform” to stack boxes or furniture on. These are very helpful but can be a little trickier to load and balance as they have no back for support.

A speed pack is a corrugated collapsible bin that’s excellent for moves in elevator buildings, because you can transport boxes, end tables, lamps (all sorts of stuff) at once making yourself more efficient.  The speed pack pops together from its flat origin and is ready to set on a 4 wheel dolly to give you a 21/2’x31/2’ open topped bin.

There are other carrying aides like burlap “hump straps” or forearm forklifts that can be helpful but require a little bit of guidance before you use.

If you follow these tips and utilize this moving equipment for your self-move, you’ll be glad you did, and so will your back.

Having a dirty fridge is more then just gross, it can actually be harmful to your health. Most people only thoroughly clean their fridges when they are moving, especially under it. The horrors under fridges are unlike any mess you’ve ever seen.

Anyway scientists say that fridges should be cleaned and disinfected regularly. Scientists studied and realized that household fridges found that 64.3% of them had the potential to cause staphylococcal food poisoning.

It is believed that many of the Staphylococcus bugs in fridges could be of animal origin. And many of the food in fridges could have the bug on them, such as cheeses, raw meats, and cold cooked meats. Staphylococcus of animal origin may get onto food that is going to be eaten raw and if food is taken out of the fridge and kept at room temperature, the organisms that can cause the food poisoning will grow. Cooked foods that are going to be eaten should be kept at the top of the fridge so that parts of other foods do not fall down on them and contaminate them.

Obviously raw food should be kept away from the fresh foods, and all foods and general.

This is what you want your fridge to look like.

(Ridiculously organized)