Frequently Asked Questions

What are the requirements for license renewal? Licenses Expire CE Hours Required Cosmetologists - March 31 of the even year 5 Technicians and Estheticians - August 31 of the odd year (All hours are allowed through home-study.)

How do I complete this course and receive my certificate of completion? On-Line Submission: Go to Cosmetology.EliteCME.com and follow the prompts.You will be able to print your certificate immediately upon completion of the course. Fax Submission: Fax to (386) 673-3563, be sure to include your credit card information. All completions will be processed within 2 business days of receipt and certificates e-mailed to the e-mail address provided.* Mail Submission: Use the envelope provided or mail to Elite, PO Box 37, Ormond Beach, FL 32175. All completions will be processed and certificates issued within 10 business days from the date it is mailed.* *Please note - providing a valid e-mail address is the quickest and most efficient way to receive your certificates when submitting via fax, e-mail or mail. Submissions without a valid e-mail address will be mailed to the address provided at registration.

How much will it cost? Cost of Courses Course Title CE Hours Price Georgia Cosmetology Health and Safety 3 Reporting Your Income to the IRS 2 5 CE Hour Georgia Cosmetology Update Package 5 14.95

Are you a Georgia approved provider? Elite is approved by the Georgia State Board of Cosmetology. Our course registration number is COS 2015-00049A. Are my credit hours reported to the Georgia board? No, the board performs random audits at which time proof of continuing education must be provided. Is my information secure? Yes! Our website is secured by Thawte, we use SSL encryption, and we never share your information with third-parties. What if I still have questions? What are your business hours? No problem, we have several option for you to choose from! Online at Cosmetology.EliteCME.com you will see our robust FAQ section that answers many of your questions, simply click FAQ in the upper right hand corner or Email us at [email protected] or call us toll-free at 1-866-344-0970, Monday - Friday 9:00 am - 6:00 pm, EST. Important information for licensees: Always check your state’s board website to determine the number of hours required for renewal, and the amount that may be completed through home-study. Also, make sure that you notify the board of any changes of address. It is important that your most current address is on file.

Georgia State Board of Cosmetology Contact Information Georgia State Board of Cosmetology 237 Coliseum Drive Macon, GA 31217 Phone: (478) 207-2440 | (866) 888-1176 Website: http://sos.ga.gov/index.php/licensing/plb/16

Cosmetology.EliteCME.com Page i Table of Contents

CE for Georgia Salon Professionals All 5 Hrs ONLY $ 95 CHAPTER 1: GEORGIA COSMETOLOGY HEALTH AND SAFETY* Page 1 14. Upon completion of section one of this chapter, you will be able to explain the structure and the composition of the skin, identify functions of the skin, and recognize skin diseases and disorders that should be referred to a physician. In section two, you will be able to discuss bloodborne pathogens, identify two bloodborne pathogens of concern in the workplace, and explain how they are transmitted. You will also be able to list high risk factors and discuss precautions to be used in the workplace. After section three, you What if I Still Have will be able to discuss the importance of decontamination, sanitation, disinfection and Questions? sterilization, the use of disinfectant products, the use of disinfectants in the salon and salon professionalism. We will also review the Georgia Board of Cosmetology Sanitary No problem, we have several Regulations for Salons and Schools and the glossary of legal definitions. options for you to choose from! Online at Cosmetology. EliteCME.com you will see our CHAPTER 2: REPORTING YOUR INCOME TO THE IRS Page 20 robust FAQ section that answers This chapter will help you understand your federal income tax responsibilities, learn how many of your questions, simply to report your income, identify business expenses, and recognize your responsibilities as click FAQ in the upper right hand a shop owner or employer. corner or Email us at office@ elitecme.com or call us toll free at Course Participant Sheet Page 37 1-866-344-0970, Monday - Friday 9:00 am - 6:00 pm, EST.

Course Evaluation Page 38

* Chapter 1 uses materials originally produced by the Georgia State Department of Technical and Adult Education.

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©2017: All Rights Reserved. Materials may not be reproduced without the expressed written permission or consent of Elite Professional Education, LLC. The materials presented in this course are meant to provide the consumer with general information on the topics covered. The information provided was prepared by professionals with practical knowledge in the areas covered. It is not meant to provide medical, legal or professional advice. Elite Professional Education, LLC recommends that you consult a medical, legal or professional services expert licensed in your state. Elite Professional Education, LLC has made all reasonable efforts to ensure that all content provided in this course is accurate and up to date at the time of printing, but does not represent or warrant that it will apply to your situation or circumstances and assumes no liability from reliance on these materials.

Page ii Cosmetology.EliteCME.com CHAPTER 1: Georgia TCSG Health and Safety

3 CE Hours

Copyright ©October 2002-2015 State of Georgia All rights reserved. Georgia. Developed for the Georgia State Board of Cosmetology No part of this manual may be reproduced or transmitted in any form and the Georgia State Barber Board by the Technical College System or by any means, electronic or mechanical, including photocopying, of Georgia Formerly the Georgia Department of Technical and Adult recording, or by any information storage and retrieval system, Education (DTAE) Publication #C121002 ,Published December without written permission from the Technical College System of 2002, Revised November 2008.

COURSE TABLE OF CONTENTS SECTION 1: SKIN, DISEASES, DISORDERS ●● Anatomy and Histology of the Skin ○○ Nerves of the Skin ○○ Glands of the Skin ○○ Nourishment of the Skin ○○ Functions of the Skin ○○ Terminology ●● Diseases and Disorders ○○ Skin Conditions/Descriptions ○○ Nail Diseases/Disorders ○○ Disease/Disorders ○○ Skin Conditions/Descriptions SECTION 2: BLOODBORNE PATHOGENS ●● What are Bloodborne Pathogens? ●● Hepatitis B Virus (HBV) ●● Human Immunodeficiency Virus (HIV) ●● Signs and Symptoms ●● Transmission ●● Transmission Routes ●● Risk Factors and Behaviors ●● Personal Protective Equipment SECTION 3: DECONTAMINATION & STERILIZATION ●● Common Questions ●● HIV ●● Precautions SECTION 4: DECONTAMINATION AND INFECTION CONTROL ●● Professional Salon Environment ●● Safety Precautions ●● Material Safety Data Sheet (M.S.D.S.) ●● Organizing an M.S.D.S. Notebook SECTION 5: GEORGIA STATE BOARD OF COSMETOLOGY SANITARY REGULATIONS FOR SALONS AND SCHOOLS SECTION 6: APPENDIX A GEORGIA STATE BOARD OF COSMETOLOGY GLOSSARY OF LEGAL DEFINITIONS

Section 1 : Skin, Diseases, Disorders Table of contents Skin, diseases, disorders ●● Nourishment of the Skin ●● Introduction ●● Functions of the Skin ●● Objectives ●● Terminology Anatomy and histology of the skin Diseases and disorders ●● Nerves of the Skin ●● Skin Conditions/Descriptions ●● Glands of the Skin

Cosmetology.EliteCME.com Page 1 Introduction The flexible, waterproof, tough protective covering known as the skin The skin has appendages that include the hair, sweat and oil glands, and is the largest organ in the body both by weight and surface area. Skin the nails. Composed of the substance known as keratin, this protein gives accounts for approximately 16% of the body’s weight. the skin its protective ability. The skin is slightly acidic in pH, which Healthy skin has a fine texture that is slightly moist, soft, and flexible. enables good immunity responses to intruding organisms. Normally the Varying in thickness, the skin is thinnest on the eyelids and thickest on skin separates the internal environment from the external. However skin the palms and soles. A callous can be caused by continuous friction on diseases and infections can invade that barrier. For this reason, a thorough any part of the skin. understanding of the histology of the skin and its diseases and disorders is needed for a better position to give clients professional advice.

Learning objectives Upon completion of this course, trainees will be able to: ŠŠ Recognize which skin diseases/disorders may be dealt with in the ŠŠ Explain the structure and the composition of the skin. salon and which should be referred to a physician. ŠŠ Identify the functions of the skin. ŠŠ Identify online dermatology resources. ŠŠ Describe terms relating to skin disorders.

Anatomy and histology of the skin The reticular layer is the deepest layer of the dermis. It contains fat cells, blood vessels, lymph vessels, oil glands, sweat glands, hair follicles, and arrector pilli muscles. The reticular layer supplies the skin with oxygen and nutrients. Subcutaneous tissue is the fatty layer found below the dermis. It is also called the adipose or the subcutis tissue. It varies in thickness according to age, sex, and general health of the individual. The subcutaneous tissue contains fats for energy, gives smoothness and contour to the body, and acts as a protective cushion for the outer skin. Arteries and lymphatics maintain circulation to the body. Nerves of the skin Sensory nerves are receptors and send messages to the brain causing The two major divisions of the skin are the dermis and the epidermis. reactions to heat, cold, touch, pressure, and pain. The outermost layer of the skin is the epidermis that is composed of sheets of dead cells that serve as the major waterproof barrier to the Motor nerve fibers, attached to the hair follicles, are distributed to environment. The epidermis is the visible layer of skin. This layer the arrector pilli muscles which may cause goose flesh when you are contains numerous nerve endings, but no blood vessels. The human frightened or cold. epidermis is renewed every 15-30 days. The secretory nerve fibers regulate the excretion of perspiration from the The epidermis consists of many layers. The stratum corneum is the sweat glands and regulate the flow of sebum to the surface of the skin. outer layer that is often called the horny layer. Cells are continually Glands of the skin being shed and replaced. This layer of skin for the most part is dead – There are two types of duct glands contained in the skin that pull out it is composed of cells that are almost pure protein. minerals from the blood to create new substances. The suderiferous The stratum lucidum consists of translucent cells through which light glands are the sweat glands and the sebaceous glands are the oil glands. can penetrate. Sweat glands excrete perspiration. This secretion is odorless when The stratum granulosum, known as the granular layer, consists of excreted, but in a short period of time produces an offensive odor due cells that resemble granules. These cells are transforming into a to the bacteria on the skin’s surface feeding on the fats of its secretion. harder form of protein. Perspiration is controlled by the nervous system. About 1-2 pints of liquid containing salts are excreted daily through the sweat pores in The stratum mucosum is also known as the basal cell layer. Basal cells are the skin. The sweat glands consist of a coiled base or fundus and a continuously being reproduced. It is the deepest layer of the epidermis. tube-like duct that ends at the skin surface forming the pores. Sweat This layer also contains melanocytes that produce the coloring matter glands are more numerous on the palms, soles, forehead, and armpits. known as melanin and determines skin color. Melanocytes also react to Body temperature is regulated by the sweat glands that also aid in the ultraviolet rays to darken the skin for added protection. elimination of waste. The middle layer, the dermis, provides a tough, flexible foundation Oil glands secrete sebum through little sacs whose ducts open in to the for the epidermis. In the dermis, body temperature is regulated by hair follicles. These glands are found in all parts of the body with the sweat glands and blood vessels. It also contains arector pilli muscles, exception of the palms and soles. The oily substance produced by the papillae, and hair follicles. Nerve endings send sensations of pain, oil glands is called sebum. Sebum lubricates the skin and preserves the itching, touch, and temperature to the brain. The skin is moisturized by pliability of the hair. When the duct becomes clogged with hardened oil glands that produce sebum. sebum, a blackhead is formed. The dermis consists of two layers. The papillary layer connects the Nourishment of the skin dermis to the epidermis. Tactile corpuscles are nerve fiber endings that Blood and lymph circulate through the skin providing nourishment contain looped capillaries. Tactile corpuscles are responsible for the essential for growth and repair of the skin, hair, and nails. sense of touch. The papillary layer also contains some of the melanin.

Page 2 Cosmetology.EliteCME.com Functions of the skin S – ensation – response to heat, cold, pressure, and pain. The major functions of the skin are sensation, heat regulation, H – eat regulation – maintains body temperature of 98.6. absorption, protection, excretion, and secretion. The functions of the A – bsorption - substances can enter the body through the skin and skin can easily be remembered using the acronym: SHAPES affect it to a minor degree. P – rotection – from bacterial invasion. E – xcretion – sweat glands excrete perspiration. S – ecretion - sebum is secreted by the sebaceous glands. Terminology Dermatology Study of the skin, its nature, functions, and treatment Dermatologist A medical skin specialist Disease A pathological condition of the body, organ, or mind making it incapable of carrying on normal functions Disorder Abnormal condition usually not contagious Immunity Freedom from or resistance to disease Integumentary system One of the 10 systems of the body; pertains to the skin, its appendages and functions Pathology Study of disease Etiology Study of the causes of diseases Trichology Study of hair Diagnosis Recognition of a disease by its symptoms Prognosis Foretelling of the probable course of a disease Objective symptom Visible symptom Subjective symptom Vymptom that can be felt by client, but not by observation Acute Rapid onset with severe symptoms of short duration Chronic Long duration, usually mild, but often recurring Infectious Invasion of body tissue by bacteria that cause disease Contagious Communicable; by contact Occupational Due to certain kinds of employment Seasonal Influenced by weather Parasitic Caused by vegetable or animal parasites Pathogenic Produced by disease causing bacteria Systemic Due to over or under functioning of the internal glands Venereal disease Acquired by sexual contact Epidemic Emergence of a disease that affects a large number of people simultaneously Allergy Reaction due to extreme sensitivity to normally harmless substances Skin disorder characterized by redness, pain, edema, and heat Rhytidectomy Face lift Blepharoplasty Eyelid surgery Chemical peel Chemical solution applied to skin areas causing a mild, controlled burn of the skin Rhinoplasty Plastic surgery of the nose Mentoplasty Chin surgery Dermabrasion Sandblasting irregularities of the skin Injectable fillers Tiny injections of collagen to soften wrinkles Retin–A Prescription cream used in the treatment of

Diseases and disorders In a salon, you will come in contact with diseases and disorders of the skin and its appendages: the hair and nails. Your license requires you to be responsible for the recognition of potentially infections diseases. Some disorders can be treated in cooperation with and under the supervision of a physician.

Cosmetology.EliteCME.com Page 3 Skin conditions/descriptions WARNING: NEVER TRY TO DIAGNOSE A DISEASE; ALWAYS REFER TO A PHYSICIAN. NOTE: COLOR CHANGES, A CRACK ON THE SKIN, A TYPE OF THICKENING, OR ANY DISCOLORATION, RANGING FROM SHADES OF RED TO BROWN AND PURPLE TO ALMOST BLACK, MAY BE SIGNS OF DANGER AND SHOULD BE EXAMINED BY A DERMATOLOGIST. CAUTION: DO NOT TREAT OR REMOVE HAIR FROM MOLES.

Condition/Disease/Disorder Description Pigmented Lesions Lentigo Small, yellow to brown spots Chloasma Moth patches, liver spots = increased deposits of pigment Naevus Birthmark (portwine or strawberry) small-large malformation of skin due to pigmentation or dilated capillaries Leucoderma Abnormal light patches due to congenital defective pigmentations Vitiligo Acquired condition of leucoderma-may affect skin or hair Albinism Congenital absence of melanin pigment Stain Abnormal, brown, skin patches having a circular & irregular shape Disorders of the Sebaceous Glands Comedones Dlackheads, a worm-like mass of keratinized cells & hardened sebum Milia Whiteheads, an accumulation of dead, keratinized cells and sebaceous matter trapped beneath the skin Acne Simplex Chronic inflammatory disorder usually related to hormonal changes & overactive sebaceous glands Acne Vulgaris Acne-pimples Acne Chronic inflammatory congestion of the cheeks & nose Seborrhea/Seborrhea Overactive sebaceous glands-often the basis of acne Oleosa = Oily Dandruff Steatoma Wen or sebaceous (subcutaneous tumor) ranges in size from a pea to an orange Asteatosis Dry, scaly skin characterized by absolute or partial deficiency of sebum Furuncle Boil-a subcutaneous that fills with pus Sac-like, elevated (usually round) area, contains liquid or semi-liquid substance-when a follicle ruptures deep within the dermis & irritating oil & dead cells seep into the surrounding tissues often cause acne pits Pimples Follicle filled with oil, dead cells, & bacteria inflammation causes white blood cells to rush to fight bacteria creating a pus Disorders of the Sudoriferous Glands Bromidrosis Osmidrosis=foul-smelling perspiration Anhidrosis Lack of perspiration Excessive perspiration Rubra Prickly heat-eruptions of small red vesicles accompanied by burning & itching-caused by excessive heat Hypertrophies Keratoma Callus-superficial, round, thickening of the epidermis caused by friction (inward growth is called a corn) Mole A small, brown spot-believed to be inherited may be flat or deeply seated-pale tan-brown or bluish black Verruca Wart, a viral infection of the epidermis-benign Skin Tag Bead-like fibrous tissue that stands away from the flat surface-often a dark color Polyp Growth that extends from the surface or may also grow with the body Eczema Dry or moist lesions accompanied by itching, burning, & various other unpleasant sensations usually red-blistered, & oozing Rarely on the face, lesions are round, dry patches covered with coarse, silvery scales-if irritated, bleeding points occur-may be spread to larger area-not contagious

Page 4 Cosmetology.EliteCME.com Herpes Simplex/ Fever blisters/cold sores-single group of vesicles on a red swollen base Herpes Zoster = Shingles Allergy Related Dermatitis Dermatitis Venenata Allergy to ingredients in cosmetics, etc. - protection is the prevention-gloves, etc. Dermatitis Medicamentosa Dermatitis that occurs after an injection of a substance Urticaria Hives-inflammation caused by an allergy to specific drugs/foods

Primary Skin Lesions Macule Small, discolored spot or patch on the skin’s surface, neither raised nor sunken-ex: freckles Papule Small elevated pimple containing no fluid, but may have pus. note: yellow or white fatty papules around the eyes indicate an elevated cholesterol level-refer to a physician (xanthelasma). Wheal Itchy, swollen lesion that lasts only a few hours ex: mosquito bite Tubercle Solid lump larger than a papule-projects above the skin or lies with-sized from pea to hickory nut Tumor External swelling-varies in size, shape & color Vesicle Blister with clear fluid-lie within or just beneath the epidermis-ex: poison ivy Bulla Blister containing a watery fluid-larger than a vesicle Pustule Elevation with inflamed base, containing pus Secondary Skin Lesions Scale Accumulation of epidermal flakes, dry or greasy - ex: abnormal dandruff Crust Accumulation of serum & pus-mixed with epidermal material - ex: scab Excoriation Abrasion produced by scratching or scraping - ex: raw surface after injury Fissure Crack in the skin penetrating into the dermis Ulcer Open lesion on skin or mucous membrane, accompanied by pus & loss of skin depth Acne Scars Ice Pick Scar Large, visible, open pores that look as if the skin has been jabbed with an ice pick-follicle always looks open- caused by deep pimple or cyst Acne Pit Scar Slightly sunken or depressed appearance-caused by pimples/cysts that have destroyed the skin & formed scar tissue Acne Raised Scar Lumpy mass of raised tissue on the surface of the skin-caused where cysts have clumped together Contagious Disorders ●● Tinea Ringworm, due to fungi (plant or vegetable parasites) -small reddened patch of little blisters that spread outward ●● Tinea Capitis - Ringworm and heal in the middle with scaling of Scalp ●● Tinea Sycosis - Barber’s Itch ●● Tinea Favosa - Honeycomb Ringworm ●● Tinea Unguium - Ringworm of Nails ●● Athlete’s Foot - Ringworm of Feet CAUTION! NEVER ATTEMPT TO DIAGNOSE BUMPS, LESIONS, ULCERATIONS, OR DISCOLORATIONS AS SKIN CANCER, BUT YOU SHOULD BE ABLE TO RECOGNIZE THE CHARACTERISTICS OF SERIOUS SKIN DISORDERS AND SUGGEST THAT THE CLIENT SEE A PHYSICIAN OR DERMATOLOGIST. Extremely Serious Disorders-Skin Cancers Basal Cell Carcinoma Least malignant-most common skin cancer characterized by light or pearly nodules & visible blood vessels Squamous Cell Carcinoma Scaly, red papules-blood vessels are not visible more serious than basal cell Malignant Melanoma Most serious-characterized by dark brown, black, or discolored patches on the skin Tumor Abnormal growth of swollen tissue Nail Diseases/Disorders Onychophagy Onychogryposis Overcurvature of the nail-clawlike Pterygium Sticky overgrowth of the cuticle

Cosmetology.EliteCME.com Page 5 Eggshell Nail Extremely thin nail Leuconychia White spots under the nail plate Bacterial inflammation of tissue (perionychium) around the nail Tinea Corporis Ringworm of the hand Tinea Pedia Ringworm of the foot Agnail Hangnail Onychia An inflammation somewhere in the nail Onychocyanosis Blue nail (usually caused by poor circulation) Hematoma Nail Bruised nail (usually caused by a hammer or slammed door) Tinea Unguium -ringworm of the nail Onychorrexis Split or brittle nails with a series of lengthwise ridges Beau’s Lines Ridges/corrugations/furrows Onychatrophia Atrophy or wasting away of the nail Onychocryptosis Overgrowth of the nail plate Onychosis Any Onychophosis Accumulation of horny layers of epidermis under the nail

Hair Disease/Disorders Pityriasis Capitis Simplex Dry dandruff Pityriasis Capitis Steatoids Seborrhea Greasy dandruff Oleosa = Oily Dandruff Trichoptilosis Split hair ends Trichorrehexis Nodosa Knotted Tinea Favosa Honeycomb ringworm Tinea Capitis Ringworm of the scalp Tinea Sycosis Barber’s itch Androgenetic Alopecia Common hereditary Alopecia Adnata Loss of hair shortly after birth Hair loss in patches Alopecia Follicularis Hair loss caused by inflammation of hair follicles Alopecia Prematura Hair loss early in life Alopecia Senilis Hair loss from old age Hair loss from entire scalp Hair loss from entire body Traction/Traumatic Alopecia Patchy hair loss sometimes due to repetitive traction on the hair by pulling or twisting Postpartum Alopecia Temporary hair loss at the conclusion of pregnancy Telogen Effluven Hair loss during the telogen phase of the hair growth cycle Canities Gray hair Pediculosis Capitis Headlice Monilithrix Beaded hair Fragilitis Crinium Brittle hair Hirsuities/ Superfluous hair, excessive Scabies Contagious disease caused by the itch mite Impetigo/Infantigo Highly contagious bacterial infection, usually staphylococcal Discoid Lupus Erythematosus (DLE) Chronic autoimmune disorder, causes red often scarring plaques, hair loss, & internal effects Keloids Forms when excess collagen forms at the site of a healing scar-overhealing Asteatosis Excessive dry skin

Page 6 Cosmetology.EliteCME.com Websites: Online Dermatology Resources http://www.age-spot.com/ http://tray.dermatology.uiowa.edu/DermImag.htm http://www.i-wrinkle.com/ http://www.medic.mie-u.ac.jp/derma/world/worldd1.html http://www.i-wrinkle.com/ http://www.skin-information.com/ http://www.asds-net.org American Society of Dermatologic Surgery http://www.skin-disease.com/ http://www.aad.org American Academy of Dermatology http://www.skin-cancers.net/

Skin conditions/descriptions Stain Abnormal, brown, skin patches having a WARNING: NEVER TRY TO DIAGNOSE A DISEASE; circular and irregular shape ALWAYS REFER TO A PHYSICIAN. Disorders of the sebaceous glands Comedones Blackheads, a worm- like mass of NOTE: COLOR CHANGES, A CRACK ON THE SKIN, A keratinized TYPE OF THICKENING, OR ANY DISCOLORATION, cells and hardened RANGING FROM SHADES OF RED TO BROWN sebum AND PURPLE TO ALMOST BLACK, MAY BE SIGNS OF DANGER AND SHOULD BE EXAMINED BY A DERMATOLOGIST. Milia Whiteheads, an accumulation of dead, keratinized CAUTION: DO NOT TREAT OR REMOVE HAIR FROM cells and sebaceous MOLES. matter trapped beneath the skin

Acne simplex Chronic inflammatory disorder usually related Condition/ Description to hormonal changes and overactive sebaceous Disease/Disorder glands Pigmented lesions Acne vulgaris Acne – pimples Lentigo Small, yellow to brown spots

Chloasma Moth patches, liver spots: increased deposits of pigment

Acne rosacea Chronic inflammatory Naevus Birthmark (portwine or strawberry) congestion of the small-large malformation of skin due to cheeks and nose pigmentation or dilated capillaries Leucoderma Abnormal light patches due to congenital defective pigmentations Seborrhea/seborrhea Overactive sebaceous glands; often the basis oleosa: oily dandruff of acne Steatoma Wen or (subcutaneous tumor), ranges in size from a pea to an orange

Asteatosis Dry, scaly skin characterized by absolute or partial deficiency of sebum Vitiligo Acquired condition of leucoderma – may Furuncle Boil – a subcutaneous affect skin or hair abscess that fills with pus

Albinism Congenital absence of melanin pigment

Cosmetology.EliteCME.com Page 7 Cysts Sac-like, elevated Herpes simplex/ Fever blisters/cold (usually round) area, sores; single group contains liquid or of vesicles on a red semi-liquid substance; swollen base when a follicle ruptures deep within the dermis and Herpes zoster: irritating oil and dead cells seep into the Shingles surrounding tissues; often cause acne pits Pimples Follicle filled with oil, dead cells and bacteria; inflammation causes Allergy-related dermatitis white blood cells to rush to fight bacteria Dermatitis Allergy to ingredients creating a pus Venenata in cosmetics and such products; protection is Disorders of the sudoriferous glands the prevention: gloves Bromidrosis Osmidrosis: foul-smelling perspiration and protective garb Anhidrosis Lack of perspiration Hyperhidrosis Excessive perspiration Dermatitis Dermatitis that occurs Miliaria rubra Prickly heat-eruptions of small red vesicles Medicamentosa after an injection of a accompanied by burning and itching; caused substance by excessive heat Hypertrophies Keratoma Callus; superficial, round, thickening of the epidermis caused by friction (inward growth Urticaria Hives: Inflammation caused by an allergy to is called a corn) specific drugs/foods Mole A small, brown spot Primary skin lesions believed to be inherited; Macule Small, discolored spot may be flat or deeply or patch on the skin’s seated; pale tan-brown or surface, neither raised bluish black nor sunken; for example, freckles Verruca Wart, a viral infection of the epidermis; benign Papule Small elevated pimple containing no fluid, but may have pus

Skin tag Bead-like fibrous tissue Note: Yellow or white fatty that stands away from papules around the eyes the flat surface; often a indicate an elevated dark color cholesterol level; refer to a physician (xanthelasma).

Polyp Growth that extends from the surface or may also grow with the body Wheal Itchy, swollen lesion Inflammations that lasts only a few Eczema Dry or moist lesions hours; for example, accompanied by itching, mosquito bite burning and various other unpleasant sensations; usually red, blistered and oozing Tubercle Solid lump larger than a papule; projects above the skin or lies with it; sized from pea Psoriasis Rarely on the face, lesions to hickory nut are round, dry patches covered with coarse, Tumor External swelling; varies in size, shape and silvery scales; if irritated, color bleeding points occur; may be spread to larger area but not contagious

Page 8 Cosmetology.EliteCME.com Vesicle Blister with clear Contagious disorders fluid; lies within or ●● Tinea Ringworm, due to just beneath the ●● Tinea Capitis fungi (plant or epidermis; for – Ringworm of vegetable) example, poison ivy Scalp small reddened patch ●● Tinea Sycosis of little blisters that – Barber’s Itch spread outward and Bulla Blister containing a (parasites) heal in the middle watery fluid; larger ●● Tinea Favosa with scaling than a vesicle – Honeycomb Ringworm ●● Tinea Unguium – Ringworm of Nails ●● Athlete’s Foot – Ringworm of Feet

Pustule Elevation with inflamed base, containing pus Secondary skin lesions Scale Accumulation of epidermal flakes, dry or CAUTION! NEVER ATTEMPT TO DIAGNOSE BUMPS, greasy; for example, abnormal dandruff LESIONS, ULCERATIONS OR DISCOLORATIONS AS SKIN CANCER, BUT YOU SHOULD BE ABLE TO Crust Accumulation of serum and pus mixed with RECOGNIZE THE CHARACTERISTICS OF SERIOUS epidermal material; for example, scab SKIN DISORDERS AND SUGGEST THAT THE CLIENT Excoriation Abrasion produced by scratching or scraping; SEE A PHYSICIAN OR DERMATOLOGIST. for example, raw surface after injury Fissure Crack in the skin Extremely serious disorders – skin cancers penetrating into the Basal cell carcinoma Least malignant; dermis most common skin cancer; characterized by light or pearly nodules and Ulcer Open lesion on skin or mucous membrane, visible blood accompanied by pus and loss of skin depth vessels Acne scars Squamous cell Scaly, red papules; Ice pick scar Large, visible, open carcinoma blood vessels are pores that look as if not visible; more the skin has been serious than basal jabbed with an ice cell pick; follicle always looks open; caused by deep pimple or cyst Malignant melanoma Most serious; characterized by dark brown, black or discolored patches on the skin

Tumor Abnormal growth of swollen tissue Nail diseases/disorders Acne pit scar Slightly sunken or Onychophagy Nail biting depressed appearance; caused by pimples/ cysts that have destroyed the skin and formed scar tissue

Acne raised scar Lumpy mass of raised Onychogryposis Overcurvature of tissue on the surface the nail; clawlike of the skin; caused where cysts have clumped together

Cosmetology.EliteCME.com Page 9 Pterygium Sticky overgrowth of the cuticle Onychatrophia Atrophy or wasting Eggshell nail Extremely thin nail away of the nail Leuconychia White spots under the nail plate

Onychocryptosis Ingrown nail

Paronychia Bacterial inflammation of tissue (perionychium) around the nail Tinea corporis Ringworm of the hand Onychauxis Overgrowth of the nail plate Onychosis Any nail disease Onychophosis Accumulation of horny layers of epidermis under the nail Tinea pedia Ringworm of the foot

Hair disease/disorders Pityriasis capitis Dry dandruff simplex Agnail Hangnail Pityriasis capitis Greasy dandruff steatoids seborrhea Oleosa: Oily dandruff Trichoptilosis Split hair ends Trichorrehexis nodosa Knotted Onychia An inflammation Tinea favosa Honeycomb ringworm somewhere in Tinea capitis Ringworm of the nail the scalp

Onychocyanosis Blue nail (usually caused by poor circulation) Hematoma nail Bruised nail (usually Tinea sycosis Barber’s itch caused by a hammer Androgenetic alopecia Common hereditary hair loss or slammed door) Alopecia adnata Loss of hair shortly after birth Alopecia areata Hair loss in patches Tinea unguium Onychomycosis; ringworm of the nail

Alopecia follicularis Hair loss caused by inflammation Onychorrexis Split or brittle nails of hair follicles with a series of lengthwise ridges

Alopecia prematura Hair loss early in life Beau’s lines Ridges/corrugations/ Alopecia senilis Hair loss from old age furrows Alopecia totalis Hair loss from entire scalp Alopecia universalis Hair loss from entire body Traction/traumatic Patchy hair loss, sometimes due to alopecia repetitive traction on the hair by pulling or twisting

Page 10 Cosmetology.EliteCME.com Postpartum alopecia Temporary hair loss at the conclusion of pregnancy Telogen effluven Hair loss during the telogen phase of the hair growth cycle

Canities Gray hair Pediculosis capitis Head lice Monilithrix Beaded hair Fragilitis crinium Brittle hair Hirsuities/hypertrichosis Superfluous hair, excessive Scabies Contagious disease caused by the itch mite

Impetigo/infantigo Highly contagious bacterial infection, usually staphylococcal

Discoid lupus Chronic rrythematosus (DLE) autoimmune disorder, causes red often scarring plaques, hair loss and internal effects Keloids Forms when excess collagen forms at the site of a healing scar; overhealing Asteatosis Excessive dry skin

Section 2: Bloodborne Pathogens Table of contents Introduction Risk Factors and Behaviors ●● Objectives Personal Protective Equipment What are Bloodborne Pathogens? Decontamination & Sterilization ●● Hepatitis B Virus (HBV) ●● Human Immunodeficiency (HIV) Common Questions ●● Discuss with the class: Signs and Symptoms ○○ HBV ●● Signs and Symptoms of (HBV) ○○ HIV ●● Signs and Symptoms of (HIV) Precautions Transmission ●● Transmission Mediums Summary ●● Transmission Routes Introduction A bloodborne pathogen is a specific cause of disease, such as a virus or bacteria. “Bloodborne” means carried by or in blood and certain other body fluids. AIDS, hepatitis B and C, malaria, and syphillis are examples of diseases that are caused by bloodborne pathogens.

Learning objectives Upon completion of this course, you will be able to: ŠŠ Explain how bloodborne pathogens are transmitted, ŠŠ Discuss bloodborne pathogens, ŠŠ List four high risk factors, and ŠŠ Identify two bloodborne pathogens of concern in the workplace, ŠŠ Discuss the precautions to be used in the workplace.

Cosmetology.EliteCME.com Page 11 What are bloodborne pathogens? Two types of pathogens of concern in the To protect yourself against HIV and HBV, avoid direct exposure to workplace are: infectious blood or body fluids - the prime transmitters of HBV and HIV. ●● Hepatitis B Virus (HBV) ●● Human Immunodeficiency Virus (HIV) Signs and Symptoms Signs and Symptoms of (HBV) Hepatitis B is much more contagious than HIV. Discuss and list different signs and symptoms of HBV. Hepatitis B virus (HBV) ______The HB Virus infects the liver: it’s more common ______than HIV and is a greater risk on the job. Many ______HBV infected people have no problems or ______symptoms. Some, however, do develop serious or ______fatal problems such as cirrhosis, liver cancer, or Signs and Symptoms of (HIV) chronic liver disease. There is a vaccine for HBV Discuss and list different signs and symptoms of HIV. which is dispensed in three doses. Any employee at ______risk should take the vaccine. ______Human immunodeficiency virus (HIV) ______HIV causes AIDS, it attacks the body’s immune system, reducing its ______ability to fight disease. Transmission Transmission mediums who has AIDS. Family members and health care workers who are Body Fluids that can transmit infection are: constantly around patients with AIDS do not catch AIDS when they ●● Blood use proper precautions. ●● Semen Risk factors and behaviors ●● Vaginal secretions In light of what we know about the way the HBV and HIV virus are ●● Cerebrospinal fluid (brain and spinal fluid) transmitted, risk of exposure to either virus is increased for people who: ●● Synovial fluid (lubricating fluid of joints and tendons) ●● Have unprotected sex or multiple partners. ●● Pleural fluid (fluid around the lungs) ●● Have unprotected sex with an IV drug user. ●● Pericardial fluid (fluid around the heart) ●● Have shared needles while using drugs. ●● Peritoneal fluid (fluid in the abdomen) ●● Have occupational exposure to the blood or body fluids of others. ●● Amniotic fluid (fluid that surrounds an embryo) ●● Between 1978 and the spring of 1985, received blood or blood ●● Saliva (in dental procedures) products in transfusion. Transmission routes ●● Between 1978 and the spring of 1985, received an organ transplant. HIV and hepatitis are transmitted only in the following ways: ●● Received artificial insemination from an untested donor. 1. Unprotected sexual contact involving the transfer of body fluids ●● Between 1978 and the spring of 1985, received treatment for a such as blood, semen and vaginal secretions. clotting disorder. 2. Direct contact with infected blood through needle-sharing, ●● Have been exposed to blood or body fluids of a person known to transfusions and needlesticks. have AIDS or be HIV-positive. 3. Infected mothers can transmit the virus to their babies while in the ●● Are immigrants from high risk areas (southeast Asia, Africa, womb or in breast milk. Southern and Central Europe). You can’t catch HIV through casual contact, such as touching, ●● Have tattoos. hugging, being coughed on or sneezed on or working around someone ●● Are family of infected persons. Personal protective equipment “Universal Precautions” is the name used to describe a prevention contact with their skin. To protect yourself, it is essential to have a strategy in which all blood and potentially infectious materials are barrier between you and the potentially infectious material. treated as if they are, in fact, infectious, regardless of the perceived Discuss and list 4 rules to follow with PPE: status of the source individual. In other words, whether or not you 1. think the blood/body fluid is infected with bloodborne pathogens, 2. you treat it as if it is. This approach is used in all situations where 3. exposure to blood or potentially infectious materials is possible. 4. This also means that certain engineering and work pratice controls If you work in an area with routine exposure to blood or potentially shall always be utilized in situations where exposure may occur. infectious materials, the necessary PPE should be readily accessible. Probably the first thing to do in any situation where you may be exposed Contaminated gloves, clothing, PPE, or other materials should be to bloodborne pathogens is to ensure you are wearing the appropriate placed in appropriately labeled bags or containers until it is disposed personal protective equipment (PPE). For example, you may have of, decontaminated, or laundered. It is important to find out where noticed that emergency medical personnel, doctors, nurses, dentists, these bags or containers are located in your area before beginning dental assistants, and other health care professionals always wear latex work. or protective gloves. This is a simple precaution they take in order This approach is used in all situations where exposure to blood or to prevent blood or potentially infectious body fluids fromcoming in potentially infectious materials is possible. This also means that certain

Page 12 Cosmetology.EliteCME.com engineering and work pratice controls shall always be utilized in Goggles situations where exposure may occur. Anytime there is a risk of splashing or vaporization of contaminated Gloves fluids, goggles and/or other eye protection should be used to protect your eyes. Again, bloodborne pathogens can be transmitted through the Gloves should be made of latex, nitril, rubber, or other water impervious thin membranes of the eyes so it is important to protect materials. If glove material is thin or flimsy, double gloving can provide them. Splashing could occur while cleaning up a spill, an additional layer of protection. Also, if you know you have cuts or during laboratory procedures, or while providing first aid sores on your hands, you should cover these with a bandage or similar or medical assistance. protection as an additional precaution before donning your gloves. You should always inspect your gloves for tears or punctures before putting Face shields them on. If a glove is damaged, don’t use it! When taking contaminated Face shields may be worn in addition to goggles to provide gloves off, do so carefully. Make sure you don’t touch the outside of the additional face protection. A face shield will protect gloves with any bare skin, and be sure to dispose of them in a proper against splashes to the nose and mouth. container so that no one else will come contact with them either. Aprons Aprons may be worn to protect your clothing and to keep blood or other ALWAYS CHECK YOUR GLOVES FOR DAMAGE contaminated fluids from soaking through to your skin. Normal clothing BEFORE USING THEM! that becomes contaminated with blood should be removed as soon as possible because fluids can seep through the cloth to come into contact with skin. Contaminated laundry should be handled as little as possible, and it should be placed in an appropriately labeled bag or container until it is deconaminated, disposed of, or laundered. Section 3: Decontamination & Sterilization All surfaces, tools, equipment and other objects that come in contact with If you are cleaning up a spill of blood, you can carefully cover the spill blood or potentially infectious materials must be decontaminated and with paper towels or rags, and leave it for at least 10 minutes. This sterilized as soon as possible. Equipment and tools must be cleaned and will help ensure that any bloodborne pathogens are killed before you decontaminated before servicing or being put back into use. actually begin cleaning or wiping the material up. By covering the spill Decontamination should be accomplished by using: with paper towels or rags, you decrease the chances of causing a splash ●● A solution of 5.25% sodium hypochlorite (household bleach/ when you pour the bleach on it. Clorox) diluted between 1:10 and 1:100 with water. The If you are decontaminating equipment or other objects, you should standard recommendation is to use at least a quarter cup of leave the disinfectant in place for at least 10 minutes before continuing bleach per one gallon of water. the cleaning process. ●● Lysol or some other EPA-registered tuberculocidal disinfectant. Check Of course, any materials you use to clean up a spill of blood or potentially the label of all disinfectants to make sure they meet this requirement. infectious materials must be decontaminated immediately, as well. This would include mops, sponges, reusable gloves, buckets, pails, etc. Common questions HBV Does a negative test mean that I am not infected? What symptoms do I have if I am suffering from hepatitis B infection? Unfortunately, no. Although the test is reliable, there is a “window”- Many people with HBV do not have any symptoms and feel perfectly some say it’s six to twelve weeks, some say longer-when you could be well. Occasionally, the hepatitis B infection may become active and developing the antibody, but the test will still be negative. That’s why make the patient feel ill with nausea, have a loss of appetite, and you need to be retested at six to twelve weeks and again in 6 months. become jaundiced. If you test negative, but still carry HIV, it is still possible to transmit What kind of outlook can I expect if I have a hepatitis B infection? the virus. Counseling will be provided when you receive your test Many patients with the hepatitis B infection can expect to lead a full results whether they are negative or positive. and normal life. It is most important to regard yourself as a normal What happens if I test HIV positive? individual who happens to be infected with hepatitis B. However, it Currently, there is no known therapy to reverse antibody status. If is important to take precautions not to spread the disease and to get an employee tests HIV positive, we recommend ongoing medical medical checkups regularly. monitoring and possible anti-retroviral (contains RNA for protein Can I get hepatitis from the vaccine? productions) drugs. No. The hepatitis vaccine is a safe and highly purified vaccine. It does What is the prognosis? not contain any blood products or living or dead viruses. Research indicates that HIV - positive individuals will eventually What should be done if the second or third vaccine dose is delayed? develop AIDS. Currently, there is no treatment for AIDS and it is If the doses are delayed for less than one year, the remaining doses can generally believed to be eventually fatal. As discussed previously, there be resumed to complete the vaccination without the need to restart the is a vaccine for hepatitis B which is available to all employees at risk. vaccination series. If the lapsed doses are more than one year apart, extra What HIV symptoms should I watch for? doses or restarting of the series may be required for high risk individuals. Almost half of the people who contract HIV experience a flu-like HIV illness six to twelve weeks after exposure. Employees who experience What will the AIDS test tell me? an exposure incident should report any illness that feels like the flu A positive result indicates the presence of antibodies to HIV, which has or mononucleosis, especially if it is accompanied by fever, rash, or been found in people with AIDS. swollen glands.

Cosmetology.EliteCME.com Page 13 Will my employer know the results of my test? All records, including test results, relating to an exposure incident are No. The health care professional will give the results of your tests to Strictly Confidential. you only. Precautions The following precautions should be taken by anyone who has had an Discuss with the class other circumstances in which exposure is exposure incident so that others are not exposed. possible: ●● Inform sexual or needle-sharing partners so they can be tested for It is important that you use universal precautions to prevent becoming the virus. infected by contaminated blood. Universal precautions means that all ●● Inform physicians and other health care givers so they can blood and body fluids are considered a potentially infectious. protect themselves. ●● Don’t give any blood, tissue, organs, or semen. ●● Remove the organ donor designation from your driver’s license. ●● Hold off on getting pregnant until your health care provider says it is okay. ●● If you are pregnant, get counseling. Precautions ●● Don’t breast-feed. When first aid measures are needed, make sure that you adhere to the ●● Be careful not to expose others to your blood or bodily fluids. following: ●● Don’t share personal items such as toothbrushes, razors, etc. Mouth-to-mouth breathing – The safest course of action is to use a ●● Use a bleach solution of 1:10, 70% isopropyl alcohol or other breathing mask whenever you are called on to give mouth-tomouth EPA-approved germicide to clean up any spills of blood. resuscitation. Refrain from sexual activity, or at least take the following precautions: ●● Controlling bleeding – To help the victim without infecting ●● Limit the number of partners. yourself (or the victim), wear rubber gloves. ●● Use latex condoms from start to finish, even if your partner is While chance of infection on the job are small, why take unnecessary HIV-positive. risks with your life? Following the necessary safety precautions is the Job situations which may result in exposure include: best way to minimize risks. ●● Job duties that bring you into contact with needles or other sharp Summary objects such as glass that might be contaminated with infected blood. Bloodborne pathogens are a very real risk in the workplace. However, ●● Providing emergency first-aid assistance to co-workers. protective measures are in place for employees at risk. To avoid infection of bloodborne pathogens, it is very important to follow all precautions. Knowing how infection occurs is the first step in preventing the spread of disease. Certain factors and behaviors put employees at risk. Avoid these behaviors as much as you can. Education combined with practicing safe behaviors can save your life.

Section 4: Decontamination and Infection Control Table of Contents Decontamination and infection control ●● Safety precautions ●● Introduction Material Safety Data Sheet (M.S.D.S.) ●● Objectives ●● Organizing an M.S.D.S. notebook ●● Professional salon environment Introduction Infection and disease control is one of the most important aspects of basic procedures and by providing a clean salon it will be easy to being a professional salon operator or owner. Federal and state laws provide your clients with the very best professional care without govern what must be done by operators and owners to ensure the safety the fear of your clients becoming infected by a disease agent. It is of the public and that no germs are allowed to spread uncontrolled. important to understand that the removal of all disease-causing germs This unit provides you with the necessary elements to help control in a salon will be almost impossible, but the control of dangerous dangerous disease-causing germs. By following some very important levels is the key to providing a safe salon.

Learning objectives Upon completion of this course, you will be able to discuss the ●● Use of disinfectant products. importance of: ●● Using disinfectants in the salon. ●● Decontamination. ●● Salon professionalism. ●● Sanitation, disinfecting, and sterilization.

Professional salon environment Let’s take a close look and see what can be done to identify and disease-causing germs. There may be millions of germs present that do control the professional salon environment. not affect humans when contact is made. However, one case of an infected Things like tables, chairs, walls, and floors are very likely client can send your career and the reputation of your salon downward. contaminated with a number of germs that may be very serious By understanding contamination and knowing the proper techniques of

Page 14 Cosmetology.EliteCME.com decontamination, shop operators and owners can avoid ugly lawsuits and ●● Quaternary Ammonium Compounds (quats) are available in liquid having the business they worked hard to build destroyed. or tablet form. Implements should be immersed for 20 minutes or It is important to understand the more people that enter the salon longer to ensure elimination of germs and bacteria. environment, the greater the chance that new germs will be introduced ●● Glutaraldehyde is a germicidal used to disinfect and sterilize and reintroduced as a result of the human contact factor. Control over implements that cannot be heat sterilized. where and what people do before they get to the salon is impossible to ●● Ethyl Alcohol is used as a disinfectant. In order to remain monitor, so contamination concerns must be continuous and ongoing. effective, the strength of ethyl alcohol should be no less than 70%. ●● Bleach (sodium hypochlorite), commonly known as house hold Your responsibility as a professional to eliminate and control bleach, has for many years been utilized as a disinfectant at killing contamination is vital. germs. As a result of more advanced techniques now being used, Decontamination of surfaces and tools used in the salon will allow for bleach is not the preferred method for decontamination. It is, however, a safe and professional experience for the client. very effective on floors, sinks, and general cleaning around the salon. ●● Ultrasonic Cleaners are used in some salons but must be used with Contamination can occur in many forms and on the surface of equipment, a disinfectant. The advantage of this device is that it may reach implements, and furnishings may not show signs of contamination. Soiled tiny crevices that may otherwise be omitted in the cleaning and towels, combs, brushes, and even clippers can and more than likely are sanitizing process. sources for contamination if not disinfected or sterilized properly. ●● Disinfection is also a part of operating a safe salon. Disinfection Sanitation and disinfection are required in the salon to provide a is used when objects can be damaged due to exposure to extreme safe environment for clients, co-workers, employees and oneself. heat. Disinfection kills microorganisms with the exception of Sanitation is the removal of large amounts of living organisms from a spores. It is important to understand that disinfectants should surface. By sanitizing tools and other items used in the salon, bacteria never be used on clients. and germs are eliminated or lowered to safer levels. Popular forms of Note: It is important that directions are followed when using sanitation are described below. disinfectants. When directions are not followed money can be wasted. ●● The heat steam of an autoclave has been used for many years and Furthermore, by not following directions properly, the product that is to has proven to be one of the most dependable forms of sanitizing. be disinfected may not be if a solution is too weak. It is also important ●● Hospital-grade disinfectants are used to sanitize surfaces and to understand that the disinfectant solution always remain at an tools as well. effective level. In saying this, always remember to wash all products to be disinfected with soap and water. If you attempt to disinfect soiled implements, the solution may become too weak to do an effective job.

Safety precautions Remember that disinfectants are industrial strength cleaners that are Product information of the chemical is listed at the very start of the powerful and can be harmful if used improperly. Never use a disinfectant report. The Manufacturer’s/Distributor emergency contact number(s) to clean your hands. This is an unsafe practice and can cause skin disease. along with product identity, product code number, product use, and You should wear protective equipment such as gloves and safety goggles hazard classification. while mixing chemicals for disinfection control. Use soaking baskets and ●● Section I is a listing of the hazardous ingredients found in the tongs to insert and remove equipment in disinfectant solutions. Always product along with specific ingredient codes. remember to clearly mark containers that are used for storing disinfectants. ●● Section 2 is the characteristics both physical and chemical of the Look at the following definition. product in general. These characteristics include but are not limited Sanitation is the process of reducing the levels of pathogens found to physical state (liquid or solid), odor appearances like smell and on a surface. While the surface may be clean, there are still many color of product. microorganisms residing on the surface. ●● Section 3 is fire and explosion hazard information on the product. Usually the fire/flame point will be listed and the level of danger to Material Safety Data Sheet (M.S.D.S.) which this product will burn. Also, the extinguishing procedures Every chemical used in the United States must have an M.S.D.S. are listed here in case there is a need to control a chemical fire as a report developed by the manufacturer that developed the chemical. result of this product. The purpose of the M.S.D.S. is to report the product name, active ●● Section 4 is the reactivity data section. This section lists ingredients, directions for use, and safety instructions in case of chemical(s), which this product must not come in contact with to accidents involving the chemical. The following is a break down of the ensure the product remains stable. sections on an M.S.D.S. report. ●● Section 5 lists the health hazards and if special precautions need to be followed. This section discusses or lists exposure concerns and first aid procedures to follow in case of an accident. ●● Section 6 lists control and protective measures that will need to be followed to ensure safe use of the product or chemical. ●● Section 7 are control measures and precautions on the product. Safe handling is necessary to ensure that accidents are minimized. Waste disposal is also listed in this area. ●● Section 8 is the regulatory information for the product. A listing of active ingredients that must be reported and a record maintained on file (M.S.D.S).

Cosmetology.EliteCME.com Page 15 Below is an example of an M.S.D.S. The Clorox Company Material Safety 7200 Johnson Drive Pleasanton, California 94588 Data Sheet Tel. (510) 847-8100

Product: CLOROX GERMICIDAL BLEACH Description: CLEAR, LIGHT YELLOW LIQUID WITH CHLORINE ODOR Other Designations Manufacturer Emergency Telephone No. EPA Registration No. 5813-1 The Clorox Company Rocky Mountain Poison Center Sodium hypochlorite solution 1221 Broadway (800) 446-1014_ Liquid chlorine bleach Oakland, CA 94612 For Transportation Emergencies Chemtrec Clorox Liquid Bleach (800) 424-9300 II Health Hazard Data III Hazardous Ingredients Causes substantial but temporary eye injury. May Irritate skin. Ingredients Concentration Worker Exposure Limit May cause nausea and vomiting if ingested. Exposure to vapor or mist may Irritate nose, throat and lungs. The following Sodium hypochlorite 5.25% not established medical conditions may be aggravated by exposure to high CAS # 7881-52-9 concentrations of vapor or mist; heart conditions or chronic respiratory problems such as asthma, chronic bronchitle None of the ingredients in this product are on the IARC, NTP or OSHA carcinogen list. Occasional clinical reports or, obstructive lung disease. Under normal consumer use suggest a low potential for sensitization upon exaggerated exposure to sodium hypochlorite if skin damage (e.g. conditions the likelihood of any adverse health effects are low. irritation) occurs during exposure. Routine clinical tests conducted on intact skin with Clorox Liquid Bleach found no sensitization in the test subjects. FIRST AID: EYE CONTACT: Immediately flush eyes with plenty of water. If irritation persists, see a doctor. SKIN CONTACT: Remove contaminated clothing. Wash area with water. INGESTION: Drink a glassful of water and call a physician. INHALATION: If breathing problems develop remove to fresh air. IV Special Protection and Precautions V Transportation and Regulatory Data Hygienic Practices: Wear safety glasses. With repeated or U.S. DOT Hazard Class: Not restricted prolonged use wear gloves. U.S. DOT Proper Shipping Name: Hypochlorite solution with not more than 7% available chlorine. Not Restricted per Engineering Controls: Use general ventilation to minimize 49CFR172.101(c)(12)(lv) exposure to vapor or mist. Section 313 (Title lll Superfund Amendment and Reauthorization Act): Work Practices: Avoid eye and skin contact and inhalation of As a consumer product, this product is exempt from supplier notification vapor or mist. requirements under Section 313 Title lll of the Superfund Amendment and Reauthorization Act of 1988 (reference 40 CFR Part 372). Keep out of reach of children. VI Spill or Leak Procedures VII Reactivity Data Small Spills (<5 gallons) Stable under normal use and storage conditions. Strong oxidizing agent. (1) Absorb, containerize, and landfill in accordance with local Reacts with other household chemicals such as toilet bowl cleaners, rust regulations. removers, vinegar, acids or ammonia containing products to produce (2) Wash down residual to sanitary sewer.* hazardous gases, such as chlorine and other chlorinated species Large Spills (>5 gallons) Prolonged contact with metal may cause pitting or discoloration. (1) Absorb, containerize, and landfill in accordance with local regulations; wash down residual to sanitary sewer.* -OR - (2) Pump material to waste drum(s) and dispose in accordance with local regulations; wash down residual to sanitary sewer.* * Contact the sanitary treatment facility in advance to assure ability to process washed-down material. VIII Fire and Explosion Data IX Physical Data Not flammable or explosive. In a fire, cool containers to prevent Boiling point 212 F, 100 C rupture and release of sodium chlorate. Specific Gravity (H2O) 1085 Solubility in Water complete PH 11.4 Organizing an M.S.D.S. notebook Suggestions for setting up an M.S.D.S. notebook include: ●● Remove any M.S.D.S. reports when the product is no longer used ●● Using a three-ring binder that pages can easily be placed in or in the salon. removed from. ●● Establish an emergency contact sheet that will be the very first ●● Highlighting specific areas to identify key aspects of the M.S.D.S. page in your M.S.D.S. notebook. List the local emergency report within the notebook. (see example) numbers for your salon area. ●● Alphabetizing the M.S.D.S. reports so that locating the sheets ●● Add the Centers for Disease Control and the National Poison will be fast. Control Center to the emergency contact page. ●● Clearly mark the notebook on all sides to indicate it as the ●● Have a sheet that states your salon operators have read and M.S.D.S. notebook. understand the concept of the M.S.D.S. notebook and have them ●● Use a white or bright colored notebook so it can be easily sign a form stating the information has been read. Keep a copy of identified as the M.S.D.S. Notebook. this form in their employment file. ●● When ordering products for the first time, request the company ●● Make sure the M.S.D.S. Notebook is located in a place where all send you a product sheet (M.S.D.S.) page to add to your notebook. employees have access to it and they are aware of its location.

Page 16 Cosmetology.EliteCME.com SECTION 5: POST THESE PAGES IN THE SALON/SCHOOL WHERE IT CAN BE READ BY ALL. Georgia State Board of Cosmetology Sanitary Regulations for Salons and Schools 130-4-.01 Facilities. 1. All facilities (salons/shops or schools) wherein cosmetology hair designer, nail technician, and/or esthetician, are practiced in services are practiced or taught within the State of Georgia must accordance with the laws and rules of the Georgia State Board of provide suitable quarters equipped to give adequate services, Cosmetology. All mobile units, including kiosks, carts, mobile subject to inspection by representatives of the Georgia State Board homes, trailers, and motor homes, shall not be licensed as salons/ of Cosmetology. shops unless they meet all requirements of the Board and are 2. A beauty facility shall have a permanent and definite location permanently anchored on the ground with wheels detached. in which the cosmetology professions of master cosmetologist, 130-4-.02 Use of facility for home salon/shop. Space used for a cosmetology facility must be separated by tight, entrance. Separate space must be provided for a cosmetology facility. ceiling high partitions from residence rooms and must have separate The use of any such space for sleeping, dining or any other domestic restrooms. The cosmetology facility shall have a separate outside purpose is prohibited.

130-4-.03 Facilities (salon/shop/school). Space used for a cosmetology facility must be separated by tight, ceiling high partitions from other commercial facilities.

130-4-.04 Cleanliness. Walls, ceiling, floors, furniture and equipment must be kept free from excessive dust, dirt and debris. All equipment must be kept in good and safe working condition.

130-4-.05 Plumbing, hot and cold water. Each facility must have proper toilet and plumbing facilities and an adequate supply of hot and cold running water in accordance with recognized health standards. 130-4-.08 Posting of licenses, rules, reports and inspection reports. 1. Each salon/shop shall post in an open area the current salon/shop 3. Salons/Shops shall have posted in an open area at all times a copy license issued to them by the Georgia State Board of Cosmetology, of the most recent inspection report. or a current copy of the online verification of licensure. 4. Salons/Shops shall comply with rules for sanitation, health and 2. Each person employed in the salon/shop shall post, in an open disinfectants in Chapter 130-5 of the Rules of Georgia State Board area, the current license/permit issued to them y the Georgia State of Cosmetology. Board of Cosmetology or the Georgia State Board of Barbers, or a 5. Sanitary rules and regulations governing salons or shops in the current copy of the online verification of licensure. State of Georgia shall be posted in an open area in the salon/shop so as to be easily read by customers. 130-5-.01 Shampoo equipment. Shampoo bowls must be thoroughly cleansed and sanitized.

130-5-.02 Linens. Towels/linens, after being used once, must be placed in a closed closed cabinet, container, or closet except linens which are designated container until properly laundered. Clean towels must be kept in a for use on current patrons.

130-5-.03 Sterilization. The use of any article that is not properly cleansed and disinfected on any patron is prohibited. Hands must be properly cleansed and sanitized prior to servicing each client.

130-5-.04 Waste and garbage. All waste material must be removed daily. Garbage shall be stored in a covered, washable container and shall not be left in the establishment overnight. Each facility must be free from stale food and soiled dishes.

Cosmetology.EliteCME.com Page 17 130-5-.05 Cleaning and recommended disinfection of implements. 1. All multi-use tools, implements, and equipment used for bactericidal, fungicidal, virucidal, and pseudomonacidal cosmetology services that come in contact with a client must be disinfectant used according to manufacturer’s instructions for cleaned of all visible debris after each use and disinfected after each at least ten (10) minutes. If the pedicure unit has a foot plate, it use by complete saturation or immersion for at least 10 minutes should be removed and the area beneath it cleaned, rinsed, and in an EPA-registered, hospital-grade disinfectant according to wiped dry. the manufacturer’s directions. Autoclave is an acceptable method b. At the end of each day of use, the following procedures shall of sterilization. Each salon or shop shall provide correct wet be used: disinfection and dry storage standards at all times. 1. All filter screens in whirlpool pedicure spas or basins for a. Multi-use items constructed of nonporous materials such as all types of foot spas must be sanitized. All visible debris in metal, glass, or plastic for use on more than one client include, the screen and the inlet must be removed and cleaned with but are not limited to the following items: nail clippers, cuticle a chelating soap or detergent and water. For all pedicure nippers, cuticle pushers, scissors, shears, reusable nail forms, units, the jet components and/or foot plate must be removed manicure and pedicure bowls, foot files, glass, metal and and any debris removed and cleaned. The screen, jet, and/ fiberglass files, metal drill bits, tweezers, comedone extractors, or foot plate must be completely immersed in an EPA- brushes, combs, clips, reusable pencil sharpeners, reusable registered, hospital-grade bactericidal, fungicidal, virucidal, gloves, and any other metal tools/non-porous implements not and pseudomonacidal disinfectant that is used according listed above. to manufacturer’s instructions. The screen, jet, and/or foot b. Single use items shall be discarded after being used one plate should be replaced after disinfection is completed and time. These items include: buffers, emery boards, nail files, the system flushed with warm water and low sudsing soap sleeves and sanders for electric files, orangewood/birchwood for 5 minutes, rinsed, and drained. sticks, wooden applicator sticks or spatulas, porous foot 2. After the above procedures are completed, the basin should files, pedicure slippers and toe separators, disposable gloves, be filled with clean water and the correct amount of EPA- paraffin liners, cotton balls, cotton strips or swabs, neck strips registered disinfectant. The solution must be circulated and muslin strips or any items that cannot be disinfected. through foot spa system for 10 minutes and the unit then 2. Wet disinfection standards for tools, implements, or equipment: turned off. The solution should remain in the basin for at a. After cleaning, all tools, implements and equipment must least 6 to 10 hours. Before using the equipment again, the be disinfected by complete saturation or immersion (enough basin system must be drained and flushed with clean water. solution to cover all surfaces of the item) for 10 minutes in an c. Once each week, additional procedures should be performed. EPA-registered, hospitalgrade disinfectant that is bactericidal, After completing the required cleaning procedures for the end viruscidal, fungicidal, and pseudomonacidal. The disinfecting of the day, the basin should be filled with water that contains solution must be changed daily and/or prepared according to one teaspoon of 5.25% bleach for each gallon of water. The manufacturer’s directions. solution should be circulated through the spa system for 5 to b. All tools, implements, or equipment that come in contact 10 minutes and then the solution should sit overnight in the with blood or body fluids must be disinfected by complete basin, or for at least 6 to 10 hours. Before being used again, immersion for a minimum of 10 minutes in an EPA registered the system should be drained and flushed. disinfectant that is effective against HIV-1 and Human d. A record or log book containing the dates and times of all Hepatitis B Virus, or tuberculocidal that is prpared and used pedicure equipment cleaning and disinfection procedures according to the manufacturer’s directions. Autoclave is an must be documented and kept in the pedicure area by the acceptable method of sterilization. salon or shop and made available for review upon request by a 3. Dry storage standards for tools, implements, or equipment: consumer and/or an inspector from the Board. a. All disinfected tools and implements shall be stored in a sanitary 6. Signs shall be posted in clear view in the reception area of the manner in a covered container. The container must be labeled to salon/shop as follows: show that it contains disinfected tools and implements. a. Cosmetology laws, rules, and regulations are available upon b. Soiled and dirty tools and implements must be stored in request. a separate and properly labeled covered container. Soiled b. All cosmetology services shall only be performed on intact, and dirty tools and implements shall not be used again until healthy scalp, skin, and nails. properly cleaned and disinfected according to the procedures c. Customers should not shave their legs the same day as stated in this rule. receiving pedicure services to reduce the risk of infection. 4. Hand washing is required before and between providing services 7. Signs shall be posted in clear view in the pedicure services area of to each client. An anti-bacterial soap is recommended to sanitize the salon/shop as follows: the hands and the exposed portions of arms before providing a. All cosmetology services shall only be performed on intact, services and after smoking, drinking, eating, and using restrooms. healthy scalp, skin, and nails. 5. Pedicure equipment cleaning and disinfection procedures to be b. Customers should not shave their legs the same day as used for all pedicure equipment that holds water including sinks, receiving pedicure services to reduce the risk of infection. bowls, basins, pipe-less, and whirlpool spas are as follows: c. Any razor-like implement, such as a credo blade, shall not be a. After each client, all pedicure units must be cleaned with a used to reduce the chance of injury or infection. chelating soap or detergent with water to remove all visible d. Pumice stones shall not be reused from one customer to debris, then disinfected with an EPA registered hospital-grade another to prevent the spread of bacteria. 130-5-.06 Storage of preparations. Creams, lotions and other cosmetics for use on patrons must be kept in sanitary, closed containers.

Page 18 Cosmetology.EliteCME.com 130-5-.07 Pets. Pets shall not be allowed in cosmetology facilities, with the exception of animals for handicapped patrons.

130-5-.08 Protective clothing and footwear for patrons. Patrons in all Georgia Schools/salons/shops shall wear appropriate clothing and footwear to prevent exposure to potential infectious materials.

130-5-.09 Protective clothing. Cosmetologists, hair designers, nail technicians, and estheticians in cosmetology profession in Georgia shall wear appropriate protective Georgia are required to abide by all state laws for cosmetology, hair clothing for clinical services to prevent occupational exposure to design, nail care, and esthetics. The professions of cosmetology, hair potential infectious materials. design, nail technology and esthetics are subject to the guidelines Appropriate clothing and footwear may include, but not be limited to, and rules promulgated by Georgia State Board of Cosmetology. clinical jackets, gloves and/or similar outer garments for the protection Cosmetologists, hair designers, nail technicians, estheticians are also from infectious or harmful materials. subject to the provisions of O.C.G.A. §43-1-19. Practitioners of the

SECTION 6: Appendix A Georgia State Board of Cosmetology Glossary of Legal Definitions Master cosmetologist Hair designer Any person who performs any one or more of the following services Any person who performs any one or more of the following services for compensation: for compensation: ●● Cuts or dresses the hair ●● Cuts or dresses the hair ●● Gives facial or scalp massage or facial and scalp treatment with ●● Singes and shampoos the hair or dyes the hair oils or creams and other preparations made for this purpose, either Esthetician: by hand or mechanical appliance A person who, for compensation, engages in any one or a combination ●● Singes and shampoos the hair, dies the hair, or does permanent of the following practices, esthetics, or cosmetic skin care: waving of the hair ●● Massaging the face or neck of a person ●● Braids the hair by hair weaving, interlocking, twisting, plaiting, ●● Trimming eyebrows wrapping by hand, chemical or mechanical devices, or using any ●● Dyeing eyelashes or eyebrows natural or synthetic fiber for extensions to the hair ●● Waxing, stimulating, cleansing, or beautifying the face, neck, ●● Performs nail care, pedicure, or manicuring services as defined in arms, or legs of a person by any method with the aid of the hands Nail Technician or any mechanical or electrical apparatus or by the use of a ●● Performs the services of an esthetician as defined in Esthetician or cosmetic preparation Esthetics Operator Such practices of esthetics shall not include the diagnosis, treatment, Such person shall be considered as practicing the occupation of a or therapy of any dermatological condition. Such term shall not apply cosmetologist within the meaning of this Code section; provided, to a person whose activities are limited to the application of cosmetics however, that such term shall not mean a person who only braids which are marketed to individuals and are readily commercially the hair by hairweaving; interlocking; twisting; plaiting; wrapping available to consumers. by hand, chemical, or mechanical devices; or using any natural or synthetic fiber for extensions to the hair, and no such person shall be Nail technician: subject to the provisions of this chapter. Such term shall not apply to A person who, for compensation, trims, files, shapes, decorates, applies a person whose activities are limited to the application of cosmetics sculptured or otherwise artificial nails, or in any way cares for the nails which are marketed to individuals and are readily commercially of the hands and feet of another person. available to consumers.

Cosmetology.EliteCME.com Page 19 Chapter 2: Reporting Your Income to the Internal Revenue Service 2 CE Hours

By: JoAnn Stills

Learning objectives

ŠŠ Know the benefits of filing a correct tax return. ŠŠ Know the differences between an employee and an independent ŠŠ Understand your federal income tax responsibilities. contractor. ŠŠ Identify your worker classification. ŠŠ Recognize your responsibilities as a shop owner or employer. ŠŠ Learn how to report income. ŠŠ Understand what is considered income. ŠŠ Know how to identify business expenses.

Introduction

Whether a shop owner, an employee, or a booth renter (independent Another common arrangement is renting space to another individual contractor), you need to know your federal tax responsibilities, who operates an independent business. This is commonly referred including how to report your income and tips you receive from your to as a booth renter and will be discussed later in this publication. It customers. doesn’t matter which business structure you choose; there are basic The most common forms of business are the sole proprietorship, principles that do not change. Income received in the course of your partnership, and corporation. Your form of business determines which business is taxable income and must be reported on the appropriate income tax return form you have to file. Publication 583, Starting a income tax return form. Business and Keeping Records, available free from the IRS, can help If you operate your business without employees, where you are the you decide. only worker, then your federal tax responsibilities would be limited to The purpose of this publication is to describe some of the federal tax reporting your income earned (including tip income) and expenses on responsibilities that owners and workers must address each day. As a the appropriate tax form. For example, a sole proprietorship would file shop owner you can elect to structure your business in different forms. Form 1040, using Schedule C to report business income and expenses You can choose to operate your business as a sole proprietorship, and Schedule SE to report self-employment tax. Once you decide to partnership, or as a corporation. Your business may have employees hire workers you must determine whether if they are your employees who work for you or you may decide to operate without employees. or whether they will operate their own independent business (booth renters).

Benefits of filing a correct tax return

Reporting all of your income and paying the appropriate amount of tax law. This section helps to put into perspective the positive side of tax may be confusing. You may wonder why you should comply with the compliance.

Applying for credit

When you apply for a loan or credit to purchase business equipment, a car, a house, or your own business, the financial institution will Example review your current and prior years federal income tax returns to Lynette wanted to buy new stylist chairs. She did not determine your loan suitability. The amount of money you can borrow have the funds to purchase the equipment so she will be based (in part) on the earnings/income you have reported. By went to the bank and applied for a loan. Lynette accurately reporting all income received, including tips, your financial submitted her prior and current year tax returns. picture is clearer, and you will be more apt to receive the amount of Lynette was denied a loan because the bank loan proceeds you desire. determined that she did not have adequate income. Lynette reviewed her income tax returns and realized that she had not included her tip income in her gross receipts on her Schedule C. Based on the additional income reported, Lynette was then able to qualify for the loan.

Page 20 Cosmetology.EliteCME.com Social Security benefits

The benefits you receive from Social Security are calculated on the happens to you, your spouse and your children can receive benefits total combined earnings that have been recorded under your Social based on your reported earnings. Security number (SSN). Correctly reporting all of your income, If you are an employee, based upon the amount of wages earned including tips, will determine how much Social Security is paid into and tips reported, your employer provides matching funds for Social your account. Security and Medicare. Social Security is not only for retirement purposes. The benefits also If you are a self-employed person, you are responsible for reporting cover individuals who are injured or become disabled. If something and paying self-employment tax (which is your Social Security and Medicare taxes) by completing Schedule SE.

Unemployment compensation

If you become unemployed, benefits are paid to you based on the Note: The laws governing unemployment benefits vary by jurisdiction. wages and tips you have reported. Unemployment compensation is For more information, contact the appropriate agency in your state available for employees only. As an employee, your employer makes that handles unemployment compensation. payments to an unemployment fund.

Workers’ compensation benefits

If you are an employee and are injured on the job, you are entitled to collect states, except Texas, mandate that employers carry workers’ compensation workers’ compensation. Workers’ compensation is based on wages and tips insurance. This is an employer paid private insurance. reported. Workers’ compensation is not a federal program. As of 2002 all

Other benefits

Filing a correct tax return and claiming all the ordinary and necessary retirement plans, and the right to purchase stock options. You will need business expenses that you are entitled to may reduce the amount of to check with your employer about these benefits. Filing a correct tax tax you owe and will provide greater working capital for you to use in return will provide you with peace of mind. your business. If you are selected for an audit, you will feel confident that your tax Your employer may offer other benefits based on your wages and return was accurately prepared. reported tips; such as life insurance, disability insurance, 401K

Your worker classification

The cosmetology industry is unique because it offers you a variety of ●● Salon owners are in business for themselves. They are career and employment opportunities. responsible for recording all income and expenses; withholding The obligations and responsibilities for each worker category are different. employment taxes if they have employees, and paying all taxes Proper worker classification will enable you to file and pay the correct tax. due. ●● Booth renters, who are not employees of the salon, are self- The choices are: employee, salon owner, booth renter, and independent employed. They are responsible for record keeping and the timely contractor. filing of returns and payment of taxes related to their business. ●● Employees receive Form W-2 for wages earned and are ●● Independent contractors are always self-employed and are responsible for reporting their tips to their employer as well as responsible for record keeping and timely filing of returns and maintaining records of their non-reimbursed employee business payment of taxes related to their business. expenses.

What determines worker classification?

The courts have considered many facts in determining whether a relationship or intent of the parties. In each case, it is very important to worker is an employee or self-employed. These relevant facts fall consider all the facts – no single fact provides the answer. into three main categories: behavioral control; financial control; and

Behavioral control

Behavioral control is having the authority to determine what to do, when to do it, why it needs to be done, and how it will be accomplished.

Cosmetology.EliteCME.com Page 21 Financial control

Financial control is having the right to direct or control the business to spend on business expenses and equipment, and the opportunity to part of the work, such as how much to charge customers, how much realize a profit or loss.

Relationship and intent of the parties

Relationship or intent of the parties illustrates how the business owner and the worker perceive their relationship. Items to consider would be employee benefits and written contracts.

Who is an employee?

Simply stated, an employee is an individual who works at the control on how, when, or where to do the work and where to purchase the and direction of another. It is important to remember that as the supplies, then more than likely you are the employer and the worker employer, you do not have to control the worker all of the time, you is your employee. For additional information, see Publication 1779, simply have to have the right to control. The following questions Independent Contractor or Employee? are helpful in determining whether someone is your employee or an independent contractor: Example ●● As the owner, do you establish the hours the shop is open? ●● Who makes the determination on who works specific shifts? Lee works at Brett’s Nail Salon. Lee is told to be ●● Do the workers purchase their own supplies with their own at work, Monday through Friday, 9 a.m. – 5 p.m. money? Brett observes the work that Lee does and has ●● Who determines the prices charged to customers? the right to provide direction. Lee reports all of ●● Do the workers each set their own appointments? ●● Who is responsible for expenses, such as insurance, advertising, her tips to Brett. Lee is Brett’s employee and will etc.? receive Form W-2 at the end of the year. These questions are not all inclusive, but they will provide insight as to whether you are their employer. If you give extensive instructions

Self-employed

A self-employed person works for himself or herself and is not Fees, tips, and retail sales are the most common forms of income subject to the “will and control” of another person. A self-employed received by a self-employed person and may include the following person may be called a salon owner, a booth renter, or an independent categories: contractor.

Salon owner

A salon owner is an individual (not a corporation) who owns and correctly as employees, booth renters, or independent contractors. operates a salon. Salon owners may have employees, booth renters, It is important that this classification is correct so that workers can independent contractors, or a combination thereof working in the same determine their personal tax responsibilities. establishment. Salon owners are responsible for classifying workers

Shop owner/employer tax responsibilities

As an employer, federal law requires you to withhold taxes from your form, you would also have the responsibility for issuing Form W-2, employees’ paychecks. Depending on the wages, you must take out of Wage and Tax Statement. your employees’ paychecks certain amounts for federal income tax, Wages paid, and taxes withheld, are reported on a quarterly basis Social Security tax, and Medicare tax. You must then pay any liability by filing Form 941, Employer’s QUARTERLY Federal Tax Return. for the employer’s share of Social Security and Medicare taxes. This You may also be required to file an annual form to pay federal portion, your share, is not withheld from employees. You may also unemployment taxes. This is done by filing Form 940, Employer’s be required to pay unemployment (FUTA) taxes on these wages. In Annual Federal Unemployment (FUTA) Tax Return. Form W-2 is addition to reporting all taxable income on the appropriate income tax furnished to employees after the close of the calendar year, but no later than January 31st.

Booth renter

A booth renter is a person who rents or leases space in someone else’s Booth renters who are not subject to the direction or control of the salon. The booth renter pays the owner an agreed upon amount for the salon owner are not employees. use of the booth space. Booth renters set their own business hours and fees for their services. They are financially responsible for profit or Note: The lease agreement by itself does not make the booth renter a loss in their own business and receive all income generated from their self-employed person. work.

Page 22 Cosmetology.EliteCME.com Indications that you are an independent contractor include, but are not This is because as a booth renter (independent contractor), the business limited to: does not withhold taxes from your pay. Estimated tax is the method ●● Having a key to the establishment. used to pay tax on income that is not subject to withholding, such as ●● Setting your own hours. earnings from self-employment you receive as a booth renter. ●● Purchasing your own products. Estimated tax payments are made each quarter using Form 1040-ES, ●● Having your own phone number and business name. Estimated Tax for Individuals. For additional information regarding tax ●● Determining the prices to be charged. withholding and estimated tax, see Publication 505, Tax Withholding If these factors are not present, then you are likely an employee of the and Estimated Tax. business who is providing the space to you. If the above factors are If you hire others to work for you it is possible that these workers present, then as an independent contractor you would be responsible would be your employees. If you have employees in your business, for your federal taxes. Your tax responsibilities would include: you would be required to deduct from their pay Social Security, ●● Reporting all income (including tips) on the appropriate income Medicare and federal income taxes. This would require you to file tax return form, such as Form 1040, using Schedule C or Schedule quarterly Forms 941, as well as an annual Form 940. You would also C-EZ. Social Security and Medicare taxes are reported on be required to file Forms W-2 for each employee who worked for you Schedule SE. during the calendar year. ●● As a booth renter issuing Form 1099-MISC for business rent paid of more than $600 or more to non-corporate landlords each year. ●● Issuing Form 1099 MISC or W-2 to workers you hire or employ. Example Ellen signed a lease with a salon owner that Example provided booth space and use of shampoo Graciella signed a lease with a salon owner that and hair dryer stations. In return for the space, provided booth space and use of shampoo and hair she will pay $500 on the 10th of each month to dryer stations. In return for the space, she will pay $500 on the 10th of each month to the salon owner. the salon owner. The contract does not specify The contract specifies that Graciella must work four the number of days or times Ellen will use the days a week, 9 a.m. – 5 p.m. and can only use the booth. The lease does say that the salon owner products the salon owner markets. Graciella does would like Ellen to use, whenever possible, the not set her own prices. Graciella is a booth renter employee. products the salon owner markets to customers. Ellen establishes her own schedule and collects payments from her customers. Ellen is a self- As an independent contractor booth renter, you may need to make employed booth renter. estimated tax payments during the year to cover your tax liabilities.

Independent contractor

Independent contractors may provide their services at several different locations. They are always in control of their hours, the fees they Example charge, and the products they use. They are self-employed. Bonnie is a manicurist and esthetician that has a business contract with two large salons where she provides her services. In her contracts, she is provided with a workstation for which she pays $450 per month to each salon. She keeps her own appointment book and sets her own hours of operation at her convenience. She also provides her own tools, nail polish supplies, and makeup. Bonnie handles her own monetary receipts from customers and is responsible for filing and paying tax on her income and tips. Bonnie does not receive a Form W-2 from the salon because she is an independent contractor (self-employed).

Cosmetology.EliteCME.com Page 23 Reporting income

The money you receive from your work, whether it is wages, or independent contractor, all income received, including tips, must be commissions, tips, sales, or rent and whether paid by cash, check, charge reported on your federal income tax return. Whether you prepare your or bartering is taxable. All income is taxable unless specifically excluded own tax return or pay a tax preparer, you need to know the tax law by the Internal Revenue Code. so you can file an accurate tax return. Internal Revenue Code Section You must report all your income on your tax return including tips. If 61 states: “Gross income means all income from whatever source you are an employee and receive tips, you must report that amount to received.” In the case of workers in the cosmetology industry, taxable your employer. If you are a self-employed salon owner, booth renter, income includes such payments as: wages, fees, commissions, retail sales, rent/lease payments, tips, and bartering.

Examples of reportable income

Wages — Money paid to you as an employee. Tips — Gratuities received from clients in the form of cash, charges, and Fees — Payments you receive from customers for services you nonmonetary payments. perform as a self-employed person. Bartering — Bartering is an exchange of one taxpayer’s property or Commissions — Payments you receive for products sold, or as a services for another taxpayer’s property or services. The fair market percentage of fees for services (i.e., pay agreements and commissions). value of property or services received through barter is taxable income (i.e., if a barber agrees to give an accountant a hair cut in exchange for Retail sales — Sales of merchandise or other products such as brushes, tax return preparation, the fair market value of the hair cut is taxable to shampoo, makeup, etc. the accountant, and the fair market value of the tax return preparation Rent/lease payments — Payments the salon owner receives for space is taxable to the barber). rented.

Tips

As previously mentioned, all income is taxable income and tips are income. There is a false belief that tips received are gifts and, therefore, not considered income.

Tips are not gifts

A gift is something that is given to you freely, voluntarily, and without an While you are an unpaid apprentice or student of a school, the tips you expectation for any services performed. For instance, it is your birthday; receive are subject to income tax but not Social Security tax (FICA). This your customer brings in champagne and cake. This is a gift, not a tip. If type of tip income is not reported to the school, because you are not an you provide a service to a customer and they pay you more than what you employee of the school. Report this type of tip income as “other income” have stated as your fee, then that additional amount is a tip and taxable. on Form 1040 if you are required to file an income tax return. If the customer pays you at a later date or at a different location for the Any employee, including paid apprentices who receive tips in excess service you previously provided, it is still taxable income. The date and of $20 in any given month, must report to their employer all tips location are irrelevant when the monies paid are for a service provided. received that month. This must be done in writing and must include Tips paid to you in cash, charge, checks, and non-cash (i.e., tickets your name, SSN, and the name and place of employment. This report to sporting events) are subject to income tax. If you are licensed and must be done at least once a month and submitted to your employer, no performing a service these tips are subject to Social Security tax also later than the 10th calendar day of the following month after the tips known as the Federal Insurance Contributions Act (FICA). Students, are earned. employees, salon owners, booth renters, and independent contractors An employee who receives tips of less than $20 in a calendar month earn tips. does not have to report the tips to his or her employer; however, the How do I treat tips received as an unpaid apprentice or as a student of tips must be reported as other income on the employee’s income tax a barber/cosmetology school? return.

Tip records

You are required to keep records to show the amount of tip income you tip sharing, tip pooling, or any other arrangement. It is to your benefit received during the year. IRS has created Publication 1244, Employee’s to have both the names of employees to whom you paid the tips and the Daily Record of Tips. This handy publication allows you to record your date you paid them. tips on a daily basis by completing Form 4070A, which is included in If you are not a student or an employee, you are a self-employed person. Publication 1244. This form is given to your employer no later than the You may be called a salon owner, a booth renter, independent contractor 10th calendar day of the following month after the tips are earned. Keep or have some other title. As a self-employed person, report all income a record of the amount of “tip-outs” you pay to other employees through including tips on your Schedule C.

Tip income responsibilities for the employer or booth renter

Tips are considered taxable income and are subject to federal income subject to withholding. Your employees must report tips they receive to taxes. Tips that your employee receives from customers are generally you by the 10th of the month after the month that the tips are received.

Page 24 Cosmetology.EliteCME.com The report should include tips that you paid over to the employee from reported in gross receipts and then reported on the appropriate income customers who added the tip to their charged or debit card receipt tax form. See Publication 531, Reporting Tip Income, for more and tips that the employee received directly from customers. You information regarding tip income reporting. must collect income tax, employee Social Security tax, and employee All tips you receive are income and are subject to federal income tax. Medicare tax on the employee’s tips. For more information on the You must include in gross income all tips you receive directly from taxation of tips, see Publication 15, Circular E – Employer’s Tax Guide, customers, charged tips paid to you by your employer, and your share available free from the IRS. of any tips you receive under a tip-splitting or tip-pooling arrangement. Employees are required by law to keep a daily record of all tips they You can use Form 4070A, Employee’s Daily Record of Tips to record receive. The IRS furnishes free, Publication 1244, Employee’s Daily your tips, or any diary of your choosing. You can also keep copies of Record of Tips and Report to Employer, which employees can use documents that show your tips, such as customer receipts and credit to record their tips on a daily basis. Publication 1244 includes Form card slips. Publication 1244 includes Form 4070, Employee’s Report 4070, Employee’s Report of Tips to Employer, and Form 4070A, of Tips to Employer, and Form 4070A, Employee’s Daily Record of Employee’s Daily Record of Tips. Tips, available free from the IRS. You can use an electronic system If you operate your own business as a sole proprietor or booth renter, provided by your employer to record your daily tips. If you do, you any tips received in the normal course of your business must be must receive and keep a copy of this record.

Tip rate determination and education program (TRD/EP)

Employers may participate in the Tip Rate Determination and TRAC, Tip Reporting Alternative Commitment, has characteristics Education program. The program consists of various voluntary unique to the cosmetology and barber industry. The IRS developed this agreements designed for specific industries where tipping is customary. program to encourage voluntary compliance with tip income reporting There is one designed specifically for this industry. through outreach and education and using enforcement actions as a last resort.

Business expense reporting

There are many kinds of business expenses. It is important to keep track of all of them, because they may reduce the amount of tax you have to pay.

Deductible business expenses

To be deductible, an expense must be: ●● Utilities. ●● Ordinary — One that is common and accepted in your trade or ●● Employee salaries. business. ●● Trade association dues. ●● Necessary — One that is helpful and appropriate for your trade or ●● Rental expenses. business. ●● Supplies — Salon supplies for client use (not sold for retail) such An expense does not have to be crucial to your business to be as perms, papers, colors, and shampoos. deductible. Some common business expenses are: ●● Continuing education — A class that enhances your current business knowledge.

Deducting cost of goods sold (COGS)

Cost of goods sold (COGS) is a formula used to calculate the cost of Minus retail products or merchandise sold during the year. The formula is as ●● Ending inventory — (Items that you have on hand for resale on follows: the last day of the year). ●● Beginning inventory — (Items that you have on hand for resale Equals on the first day of the year). ●● Cost of goods sold. Plus Not all expenses incurred are deductible. In fact, you should be aware ●● Purchases — (Items that you buy for resale during the year). that there are a number of abusive tax schemes, such as the home- Minus based business tax scheme. An abusive tax scheme is any investment ●● Personal use — (Items purchased for resale but used personally plan or promotion that claims to allow a person to deduct what would during the year). normally be considered a personal expense. As always, a true business purpose must exist before claiming any business expense.

Deducting business expenses

Generally, expenses are deducted in the year they are paid. If you regardless of when the loan or credit card is repaid, the business expense borrow money or use a credit card to make your business purchases, is deductible in the year purchased.

Cosmetology.EliteCME.com Page 25 Reporting business expenses

If you are an employee, your deductible business expenses are listed Note: If your standard deduction exceeds the amount of your on Form 2106, Employee Business Expenses. The total is carried allowable Schedule A deductions, the standard deduction amount forward to Schedule A, if you itemize. If you do not itemize, you will should be used, because it is more beneficial to you. not be able to deduct your employee business expenses. If you are a self-employed salon owner, booth renter, or independent contractor, your deductible business expenses are listed on part two of Schedule C.

Recordkeeping

Record keeping is any system you use to keep track of and document which is not taxable, from the $500 tip income you deposited, which all items of income and expenses. is taxable. You want to keep good records for preparing your income tax return and ●● To identify deductible expenses. for budgeting purposes. There are many deductions and tax credits for Regardless of your employment status, you may have deductible which you may qualify that will lower your tax. If you do not keep good expenses that could reduce your taxable income. A good record records, you may not have verification to claim your expenses. There are keeping system will help you to identify and document these many reasons why you need to keep good records. The most important deductible expenses throughout the year. Without an accurate reasons are listed below: record keeping system, you risk losing the benefit of a business ●● To monitor your business success. deduction. You will be able to answer questions such as: How much is my ●● To accurately prepare your tax return. business earning each week? What were my expenses last week, A record keeping system supports the income, expenses, and month, or year? In addition, good record keeping enables you to credits you report on your income tax return and promotes identify changes you need to make in your business to be more accurate return preparation. Without good record keeping you may successful. For example, if you eliminated unwanted services or overlook taxable income, deductible expenses, or tax credits to products, which did not sell, you could increase your profits. which you are entitled. ●● To identify your sources of income. ●● To support income, expenses, and credits reported on your tax You may receive money from many sources. Good record keeping return. helps you identify and separate business and non-business income and You must keep records to support all items shown on your income taxable and nontaxable income. For example, good records will allow tax return. If the IRS examines any of your tax returns, you may be you to distinguish between the $500 birthday gift that you deposited, asked to explain or verify items you reported. If you are unable to present the required information, you may be subject to payment of additional taxes and penalties.

Types of records you should keep

You should keep records for any items you have listed on your tax ○○ Form(s) 1099-MISC received. return. It is strongly recommended that you keep business and personal ●● Business expense records: funds separate. Maintaining a separate bank account for your business is ○○ Invoices. one way to do this. ○○ Receipts. Some examples of business records are: ○○ Cancelled checks. ●● Business income records: ○○ Sales slips. ○○ Bank deposit slips and bank statements. ○○ Credit card receipts. ○○ Credit card charge slips. Your supporting documents should show the amount paid and how ○○ Appointment book/calendar. it relates to your business. You must provide proof (i.e., supporting ○○ Receipt books. documents) that the purchase was for business use only.

Keeping your records

There are no specific guidelines for maintaining your records; No matter how you keep your records, they should be organized and however, a good record keeping system should be easy to use, easy to find. understandable, reliable, accurate, and consistent. Keep all records until the statute of limitations expires for that You should select a record keeping system and accounting method particular tax return. Generally, the statute of limitations expires that is suitable for your business to allow you to determine your three years after the return becomes due or is filed, or two years from income and deductible expenses. You can use something as simple as the date the tax is paid, whichever is later. Keep all employment tax a notebook to record taxable income, as it is received, and deductible records for at least four years after the tax return becomes due or is expenses, as they are paid. filed or two years from the date the tax is paid, whichever is later. The manner in which you store your records is up to you — a file Employment taxes are discussed in the chapter, “What are my federal cabinet, shoebox, or other type of container. What’s important is that you tax responsibilities.” organize the documents by date and type of income and expense. You Note: Major purchases, such as buildings and equipment, may have may want to separate deductible business expenses into categories such special record keeping requirements. Please refer to Publication 946, as rent, utilities, insurance, advertising, and professional publications. How to Depreciate Property, for additional information.

Page 26 Cosmetology.EliteCME.com Consequences of filing an incorrect tax return

Filing accurate tax returns and paying taxes when due is the law. Penalties are assessed for noncompliance with tax laws.

Consequences of not filing an income tax return on time

If you are an employee, employer or self-employed person and you fail 41/2 percent for each additional month or fraction of the month that to file your personal income tax return or employment tax return by the the return remains unfiled, not to exceed 22½ percent of the tax due. due date, including extensions, you may be subject to the failure-to-file Minimum penalty is the lesser of 100 percent of the tax due or $100. penalty. The failure-to-file penalty will be assessed at 41/2 percent of Note: Percentage figures may be subject to change. the unpaid tax for the first month the penalty applies and an additional

Penalties for late filing

If you are an employee, employer or self-employed person and you be assessed. The failure-to-pay penalty is ½ of 1 percent of the unpaid fail to fully pay your income tax liability or your employment tax tax. This penalty will be assessed each additional month or fraction of liability by the due date of your return, the failure-to-pay penalty may a month until the tax is paid, not to exceed 25 percent of the tax.

Estimated tax payments

If you are an employee or self-employed person and you did not pay tax payments, you will have an underpayment of tax. Based on this enough tax either through withholding or by making your estimated underpayment you may be assessed a penalty.

Failure to file an income tax return

If you fail to file an income tax return or employment tax return when which you may be entitled. You may also be subject to additional required, the IRS may file a “substitute for return” on your behalf, penalties and interest as described above. without crediting you with the exemptions, deductions, or credits of

Consequences for employers who fail to make timely Form 940 and Form 941 deposits

Penalties may apply if you do not make the required deposits, are late ●● 10 percent — Deposits made 16 or more days late. The penalty making deposits, make deposits for less then the required amount, or if also applies to amounts paid within 10 days of the date of the first you do not use Electronic Federal Tax Payment System (EFTPS) when notice the IRS sent asking for the tax due. required. The penalties do not apply if any failure to make a proper and timely For any amounts not properly or timely deposited the penalty rates are: deposit was due to reasonable cause and not to willful neglect. ●● 2 percent — Deposits made 1 to 5 days late. Note: Penalties and interest assessed on tax and penalties are not ●● 5 percent — Deposits made 6 to 15 days late. deductible on your tax return.

Federal tax responsibilities

Your federal tax liability will be based upon your worker classification. If you are self-employed, you are responsible for filing and paying The tax system is a pay-as-you-go system. all of your own taxes, which include both federal income and self- As an employee, you will receive a Form W-2, Wage and Tax employment taxes. Statement, from each employer you have worked for during the ●● Federal income tax is the tax calculated on the net (or adjusted year. Employers issue these forms in January of the following year. gross) income, after all deductions have been taken. Form W-2 combines all wages and reported tips. It shows the amount ●● Self-employment tax is comprised of 100 percent of your Social of federal taxes withheld and paid throughout the year. Taxes are Security and Medicare taxes. withheld based upon how you completed your Form W-4, Employee’s Note: It is possible to not owe any federal tax but still owe self- Withholding Allowance Certificate. Tax withheld may differ depending employment tax. upon the filing status you chose and the number of allowances you If you are self-employed, you may be required to make quarterly claimed. When you file your federal income tax return you should estimated tax payments based upon your net income and any self- report the income shown on all Form W-2’s. employment taxes. For help in calculating your estimated payment If you do not report all of your tips to your employer during the year, amounts, refer to Publication 505, Tax Withholding and Estimated you may be required to pay additional income tax such as Social Tax. Form 1099-MISC is required to be issued to any person (not a Security and Medicare taxes on any unreported tips when you file your corporation) to whom you have paid $600 or more during the year, federal income tax return. A penalty for underpaying your required who is not your employee. If you yourself have received $600 or more taxes during the year may be assessed. from one person for services you provided, you should also receive Form 1099-MISC. If you do not receive this form but have received the income, you are still required to report that income on your return.

Cosmetology.EliteCME.com Page 27 Employer’s federal tax responsibilities

If you are an employer, in addition to your own personal tax ●● Form 940, the Employer’s Annual Federal Unemployment Tax obligations, you will have employment tax responsibilities. As an return (FUTA) form is filed annually. The tax is paid 100 percent employer, you are responsible for all of the following: by the employer. Refer to Publication 15 for specific filing ●● Form 941, which is filed quarterly, shows the amounts that have requirements. been withheld and paid for each employee’s federal income, Social ●● Form W-2, reflects total wages paid and tips reported, is filed Security and Medicare taxes. It will also include the employer’s annually and is issued to each employee. matching portion of Social Security and Medicare taxes. As the ●● Form 1099-MISC is required to be issued to any persons (not a employer, you must deposit all income tax withheld and both the corporation or your employee) to whom you have paid $600 or employer and employee’s share of Social Security and Medicare more during the year for services provided. taxes. Refer to Publication 15 for further information.

Tax credits

When you file your income tax return, there are many tax credits to which you may be entitled. This section will focus on the earned income tax credit and the education credits.

Earned Income Tax Credit (EITC)

EITC is a tax break for people who work but do not earn high incomes. Those who qualify could pay less federal tax, no tax, or even get a tax refund.

Qualifying for EITC

You may qualify for EITC if you meet the following: that child. You and the other qualifying person may choose which ●● You must have a valid Social Security number (SSN). person gets the credit. If you cannot agree on who is to file for ●● Your filing status cannot be married filing separate. the credit, refer to Publication 596 to determine the criteria for ●● You must be a U.S. citizen or resident alien all year. unagreed-upon cases. ●● You cannot file Form 2555 or Form 2555 EZ. ●● You cannot be the qualifying child of another person and claim ●● Your investment income (as of 2002) must be $2,550 or less. EITC for your child. ●● You must have earned income. If you are claiming EITC and you do not have a qualifying child, you Additionally, if you are claiming EITC and you have a child, you must must meet the following: meet the following: ●● You must be at least age 25 but under age 65. ●● The child must meet the relationship, age, and residence test. ●● You cannot be the dependent of another person. ●● If the child being claimed for EITC is the qualifying child for ●● You cannot be the qualifying child of another person. more than one person, only one person may claim the EITC for ●● You must have lived in the U. S. for more than half of the year.

The advance earned income tax credit (advance EITC)

The advance EITC allows those taxpayers who expect to qualify for child to receive part of the credit in each paycheck during the year the the earned income tax credit (EITC) and have at least one qualifying taxpayer qualifies for the credit.

Receiving advance EITC payments

First, you must determine whether you qualify for advance EITC to your employer. Then, based on your income, your employer adds payments. To do so, obtain from your employer the Form W-5, Earned additional money to your take-home pay in each paycheck. Income Credit Advance Payment Certificate, making sure to answer Note: If your only income is from self-employment, you cannot qualify the five questions on the back of the form that determine qualification. for Advance EITC payments. If you qualify, complete the bottom part of the Form W-5 and give it

Income limits for claiming EITC

In order to qualify for earned income tax credit, as of 2002, your When you file your tax return (1040 EZ, 1040 A, or a 1040), you can earned income and adjusted gross income must be less than: calculate your EITC by using a worksheet included in the tax form ●● $11,060 ($12,060 MFJ) if you do not have a qualifying child. instruction booklet or you can let the IRS calculate your earned income ●● $29,201 ($30,201 MFJ) if you have one qualifying child. credit for you. For more information on the earned income tax credit, ●● $33,178 ($34,178 MFJ) if you have more than one qualifying please refer to Publication 596, Earned Income Tax Credit. child. Note: Income limits are subject to change.

Page 28 Cosmetology.EliteCME.com Education credits

Education credits are tax credits for students only. You may be eligible for Expenses that qualify for the education credits are based on qualified education credits, depending on your filing status, income level, and other tuition and related expenses. factors. There are two kinds of education credits: ●● The Hope credit. ●● The Lifetime Learning credit.

Qualifying for the Hope credit

The Hope credit is available to students for the first two years of undergraduate education including trade or vocational schools. You Example might be entitled to a credit of up to $1,500 of the money you paid out Phillip is a first-year student at Chicago Barber for tuition or other qualifying expenses. College, attending school full time. His tuition costs are $5,800, which includes lab fees and books. Here are some of the requirements: Phillip is a dependent on his parents’ tax return. ●● The student has not completed the first two years of post- Phillip is not entitled to take the Hope credit on his secondary education. return, but his parents may be entitled to take the ●● The student is enrolled in a program that leads to a degree, credit on their tax return for Phillip’s educational certificate or other recognized education credential. costs. ●● The student is taking at least half of the normal full-time workload for his/her course of study for at least one academic period, beginning during the calendar year. ●● The student has no felony drug conviction.

Qualifying for the Lifetime Learning credit

The Lifetime Learning credit is a tax credit, but unlike the Hope ●● The student does not have to be pursuing a degree or any credit, there is no limit to the number of years you can claim the recognized education credential. Beginning in 2003, the maximum credit! You may be able to claim up to $1,000 of the money you Lifetime Learning Credit increases to $2,000. paid out for tuition or other qualifying expenses. These are the requirements: Example ●● The student only has to take one (or more) courses, it’s not based Lance is taking a hair braiding class so he can offer an on workload. additional service to his clients. This class is not part of ●● The student can be beyond his or her first two years of post a certificate or degree program from an accredited secondary education. school. This class qualifies for the Lifetime Learning ●● It is available for an unlimited number of years. credit.

About the credits

The education credit cannot be more than the amount of your tax. “dollar-for-dollar” credits. The amount of credit you qualify for You cannot get a refund for any part of the credit that is more than will be based upon your income. Just because you claim $1,500 in your tax. Neither the Hope nor the Lifetime Learning credits are expenses, does not mean your tax credit is $1,500.

Can the Hope and the Lifetime Learning credit be claimed in the same year?

No. If a student qualifies for both the Hope and Lifetime Learning both. You will want to determine which credit gives you the best credit for the same year, he or she can claim either credit, but not benefit.

What is e-filing?

E-file is the preferred way of filing your tax return. It is so easy, that in 2002 more than 46 million people used it.

Who can participate in e-file?

●● Individual taxpayers. ●● Partnerships. ●● Sole proprietors. ●● Tax practitioners. ●● Employers.

Cosmetology.EliteCME.com Page 29 How can I participate in e-file?

●● Telefile — Direct to the IRS via a telephone, you must receive a ●● IRS — E-file using an authorized e-file provider. Telefile package to participate. ●● E-file through your personal computer.

What tax forms can you currently e-file?

●● 1040. ●● 940. ●● 1040 A. ●● 941 — Certain qualified filers may use the 941 TeleFile program. ●● 1040 EZ. ●● 1065 — The IRS accepts nearly all related forms and schedules. 29

What are the benefits of e-filing?

●● Electronic acknowledgement within 48 hours of filing confirming ●● Receive your refund in half the time of paper filing, even faster the IRS has accepted your return for processing. with direct deposit. ●● Chances of getting an error notice from the IRS are reduced. To find a list of software companies (authorized providers) or tax ●● There is only a 1 percent error rate on e-filed returns. professionals who participate in the e-file program, visit the IRS Web site at www.irs.gov.

What is Electronic Federal Tax Payment System (EFTPS)?

EFTPS enables individual taxpayers to pay all their federal taxes can pay employment taxes, excise taxes, and corporate income taxes. electronically including estimated taxes, balance due payments, EFTPS is easy, fast, accurate and convenient. installment payments, and estate and gift taxes. Business taxpayers

Who can use EFTPS?

Any individual taxpayer making more then one tax payment a year can use EFTPS. Any business taxpayer can use EFTPS for all taxes.

What are the benefits of usingEFTPS?

EFTPS offers you many benefits over the traditional paper system: ●● It’s easy to use — A step-by-step process gives you the information you ●● It’s fast — You can make a tax payment in minutes. need to successfully complete your federal tax payments. ●● It’s accurate — Because there are verification steps along the way, ●● It’s secure — EFTPS offers the highest levels of security on the you can check and review your information before it is sent. Internet. ●● It’s convenient — EFTPS is available 24 hours a day, seven days a week via Internet, PC software, or telephone – and can be used to schedule payments in advance.

How can I participate in EFTPS?

You can enroll through the Internet at www.eftps.gov or by completing to obtain your Internet password will be mailed to you within 10 – 15 an enrollment form that is available from EFTPS Customer Service at days after you complete your enrollment. Your personal identification 1-800-945-8400 or 1-800-555-4477. Once EFTPS receives and verifies number (PIN) will also be mailed to you. your information, confirmation materials including instructions on how

Do I have to use EFTPS?

No, you do not have to use EFTPS unless you are a business whose total deposits for all federal deposits exceed $200,000 during the calendar year.

Can I schedule payments in advance?

Yes. If you are an individual, you can schedule payments up to 365 days in advance of the due date. If you are in business, you can schedule payments up to 120 days in advance of the due date.

Page 30 Cosmetology.EliteCME.com How do I know my payment was received?

Every EFTPS transaction receives an immediate acknowledgment number is used to check status, tracking, and to communicate with the number that can be used as your receipt of the transaction. This IRS.

References

ŠŠ Internal Revenue Service. (2014) Small business and self-employed tax center. Washington, DC. Retrieved from website at http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed.

Cosmetology.EliteCME.com Page 31 NOTES

Page 32 Cosmetology.EliteCME.com NOTES

Cosmetology.EliteCME.com Page 33 NOTES

Page 34 Cosmetology.EliteCME.com NOTES

Cosmetology.EliteCME.com Page 35 2017 Continuing Education Course for Georgia Salon Professionals

Customer Information All 5 Hrs ONLY $14.95 Three Easy Steps to Completing Your License Renewal Step 1: Complete your Elite continuing education courses: 99 Review the course materials and complete the course participant sheet. 99 Complete the course evaluation. 99 Submit your final examination answer sheet along with your payment to Elite online, by fax, or by mail. What if I Still Have Questions? Step 2: Receive your certificate of completion. 99 On-Line Submission: Go to Cosmetology.EliteCME. No problem, we have several com and follow the prompts.You will be able to print your options for you to choose certificate immediately upon completion of the course. from! Online at Cosmetology. 99 Fax Submission: Fax to (386) 673-3563, be sure to EliteCME.com you will see our include your credit card information. All completions robust FAQ section that answers will be processed within 2 business days of receipt and many of your questions, simply certificates e-mailed to the e-mail address provided.* click FAQ in the upper right hand 99 Mail Submission: Use the envelope provided or mail corner or Email us at office@ to Elite, PO Box 37, Ormond Beach, FL 32175. All elitecme.com or call us toll free completions will be processed and certificates issued at 1-866-344-0970, Monday - within 10 business days from the date it is mailed.* Friday 9:00 am - 6:00 pm, EST. *Please note - providing a valid e-mail address is the quickest and most efficient way to receive your certificates when submitting via fax, e-mail or mail. Submissions without a valid e-mail address will be mailed to the address provided at registration.

Step 3: Once you have received your certificate of completion you can renew your license online at https://secure.sos.state. ga.us/mylicense/Login.aspx?process=ren, or mail in your renewal. In order to avoid late fees, your CE and license renewal must be completed before August 31.

Board Contact Information: Georgia State Board of Cosmetology 237 Coliseum Drive Macon, GA 31217 Phone: (478) 207-2440 | Fax: (866) 888-1176 Website: http://sos.ga.gov/index.php/licensing/plb/16

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