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Working for Yourself : Law & Taxes for Independent Contractors, Freelancers & Consultants “ Comprehensive, current, and savvy...” LIBRARY JOURNAL YOUR ALL-IN-ONE GUIDE TO 8th Edition BEING YOUR OWN BOSS Working FOR Yourself Law & Taxes for Independent Contractors, Freelancers & Consultants • Draft solid legal agreements Stephen Fishman, J.D. • Avoid trouble with the IRS author of Deduct It! Lower Your Small Business Taxes • Get paid on time Free Legal Updates at Nolo.com e Story Emma Cofod Emma Dear friends, Founded in 1971, and based in an old clock factory in Berkeley, California, Nolo has always strived to off er clear legal information and solutions. Today we are proud to off er a full range of plain- English law books, legal forms, software and an award-winning website. Everything we publish is relentlessly researched and tested by a dedicated group of in-house legal editors, who together have more than 150 years’ experience. And when legal changes occur after publication, we promptly post free updates at Nolo.com. Tens of millions of Americans have looked to Nolo to help solve their legal and business problems. We work every day to be worthy of this trust. Ralph Warner Nolo co-founder Products & Services Books & Software Get in-depth information. Nolo publishes hundreds of great books and software programs for consumers and business owners. ey’re all available in print or as downloads at Nolo.com. Legal Encyclopedia Free at Nolo.com. Here are more than 1,400 free articles and answers to common questions about everyday legal issues including wills, bankruptcy, small business formation, divorce, patents, employment and much more. Plain-English Legal Dictionary Free at Nolo.com. Stumped by jargon? Look it up in America’s most up-to-date source for defi nitions of legal terms. Online Legal Documents Create documents at your computer. Go online to make a will or living trust, form an LLC or corporation or obtain a trademark or provisional patent at Nolo.com. For simpler matters, download one of our hundreds of high-quality legal forms, including bills of sale, promissory notes, nondisclosure agreements and many more. Lawyer Directory Find an attorney at Nolo.com. Nolo’s unique lawyer directory provides in-depth profi les of lawyers all over America. From fees and experience to legal philosophy, education and special expertise, you’ll fi nd all the information you need to pick a lawyer who’s a good fi t. Free Legal Updates Keep up to date. Check for free updates at Nolo.com. Under “Products,” fi nd this book and click “Legal Updates.” You can also sign up for our free e-newsletters at Nolo.com/newsletters/index.html. e Trusted Name (but don’t take our word for it) “ In Nolo you can trust.” THE NEW YORK TIMES “ Nolo is always there in a jam as the nation’s premier publisher of do-it-yourself legal books.” NEWSWEEK “ Nolo publications…guide people simply through the how, when, where and why of the law.” THE WASHINGTON POST “ [Nolo’s]…material is developed by experienced attorneys who have a knack for making complicated material accessible.” LIBRARY JOURNAL “ When it comes to self-help legal stuff , nobody does a better job than Nolo…” USA TODAY “ e most prominent U.S. publisher of self-help legal aids.” TIME MAGAZINE “ Nolo is a pioneer in both consumer and business self-help books and software.” LOS ANGELES TIMES 8th edition Working for Yourself Law & Taxes for Independent Contractors, Freelancers & Consultants Stephen Fishman, J.D. LAW for ALL EIGHTH EDITION FEBRUARY 2011 Editor LISA GUERIN Cover Design SUSAN PUTNEY Production MARGARET LIVINGSTON Proofreader SUSAN CARLSON GREENE Index BAYSIDE INDEXING Printing DELTA PRINTING SOLUTIONS, INC. Fishman, Stephen. Working for yourself : law & taxes for independent contractors, freelancers & consultants / by Stephen Fishman. ­­ 8th ed. p. cm. Includes index. Summary: “Off ers the strategies and information needed to become an independent contractor, freelancer or consultant. It explains how to structure a business, negotiate contracts, ensure payments, and understand and pay taxes. Th e 8th edition includes the most current legal rules for contractors, as well as up­to­date tax information”­­Provided by publisher. ISBN­13: 978­1­4133­1331­4 (pbk.) ISBN­10: 1­4133­1331­0 (pbk.) ISBN­13: 978­1­4133­1357­4 (ebook) ISBN­10: 1­4133­1357­4 (ebook) 1. Self­employed­­Legal status, laws, etc.­­United States­­Popular works. 2. Self­employed­­United States­­Handbooks, manuals, etc. 3. Self­employed­­Taxation­­Law and legislation­­United States­­ Popular works. 4. Independent contractors­­Legal status, laws, etc.­­United States­­Popular works. 5. Independent contractors­­United States­­Handbooks, manuals, etc. 6. Independent contractors­­Taxation­­United States­­Popular works. I. Title. KF390.I54F57 2011 343.7305’26­­dc22 2010038423 Copyright © 1997, 1998, 2000, 2002, 2003, 2004, 2006, 2008, and 2011 by Stephen Fishman. All rights reserved. Th e NOLO trademark is registered in the U.S. Patent and Trademark Offi ce. Printed in the U.S.A. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without prior written permission. Reproduction prohibitions do not apply to the forms contained in this product when reproduced for personal use. For information on bulk purchases or corporate premium sales, please contact the Special Sales Department. Call 800­955­4775 or write to Nolo, 950 Parker Street, Berkeley, California 94710. Please note We believe accurate, plain-English legal information should help you solve many of your own legal problems. But this text is not a substitute for personalized advice from a knowledgeable lawyer. If you want the help of a trained professional—and we’ll always point out situations in which we think that’s a good idea—consult an attorney licensed to practice in your state. Acknowledgments Many thanks to: Barbara Kate Repa, Janet Portman, Amy DelPo, Lisa Guerin, Stephanie Bornstein, and Alayna Schroeder for their superb editing. Malcolm Roberts, CPA, for reviewing the tax materials. Gary Gerard for sharing his experiences as an independent contractor. The many independent contractors throughout the country who permitted me tointerview them. Bayside Indexing for the helpful index. Susan Carlson Greene for thorough proofreading. Margaret Livingston for diligent production work. Table of Contents Your Legal Companion for Working for Yourself ................................1 Working for Yourself: The Good, the Bad, and the Ugly ..............3 1 Working for Yourself: The Good ........................................................................................4 Working for Yourself: The Bad .............................................................................................6 Working for Yourself: The Ugly ...........................................................................................7 How to Use This Book .............................................................................................................8 Choosing the Legal Form for Your Business .............................................9 2 Sole Proprietorships ............................................................................................................... 10 Corporations .............................................................................................................................. 16 Partnerships ................................................................................................................................ 31 Limited Liability Companies (LLCs) ............................................................................... 32 Choosing and Protecting Your Business Name .................................. 37 3 Choosing a Legal Name ........................................................................................................ 38 Choosing a Trade Name ....................................................................................................... 38 Choosing a Trademark .......................................................................................................... 42 Choosing an Internet Domain Name ........................................................................... 45 Conducting a Name Search ............................................................................................... 45 Home Alone or Outside Office? ........................................................................ 47 4 Pros and Cons of Working at Home .............................................................................. 48 Restrictions on Home-Based Businesses ..................................................................... 51 Deducting Your Home Office Expenses ..................................................................... 55 Pros and Cons of an Outside Office .............................................................................. 63 Leasing a Workplace .............................................................................................................. 63 Deducting Your Outside Office Expenses ................................................................ 65 Obtaining Licenses, Permits, and 5 Identification Numbers ............................................................................................. 69 Business Licenses ...................................................................................................................... 70 Employer Identification Numbers (EINs) ..................................................................
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