No Mileage Rcords

  
Dear June,

First I would like to say thank you for sharing your tax expertise with so many. We need the help! Especially me. This is my first year working my own business and I'm quite lost with tallying up all the business expenses and which ones I can tally up being appropriate.

One of my main questions I need help with is mileage. Earlier in the year I worked as an independent contractor for a photography company which required me to put a ton of miles on my car driving to and from different customers homes to show them the photos. My husband told me I should have kept a book logging each and every mile from every day, including my mileage for my new business (permanent makeup).

Needless to say, I didn't realize I was supposed to keep such a log, however, would like to write off the miles. Could you please advise me and tell me if there are any other options?

Thanks so much for your help! It is very much appreciated.
Kristina


Kristina, your husband is correct but why didn't he tell you sooner?!

You will need to reconstruct your time as an independent. Pull out your calendar, receipts, phone records, anything that can help recall where you went and when. Keep in mind errands that you did. A post office receipt means a trip to the post office. Same with an office supply store receipt. Then go to mapquest or the like and start charting mileage.

Every 20 business miles may say you about $3 to $4 in taxes. So you decide how much your time is worth and whether the reconstructing will be of value.

-- June

There is no limit on the # of years you may have a loss in your self-employed business.

Hi June,

Since 1980 my husband and I have had two home-based businesses, plus he works from a home office for his job with the state.

We jointly own both businesses. The appraisal & consulting has never lost money and has very low expenses. I haven't done any appraisal or assessment work since 2000 because of health problems, but my husband has continued to do part-time property tax data collection (except for the past two years).

I have been on Social Security disability since 2007, and also worked part-time at a church until May 2009.

I resigned from that position because our middle daughter was diagnosed with terminal cancer. (She died March 8th, 2010.) My own home business, arts and photography, has never made a profit.

During 2009 and 2010, neither of our home businesses were in operation because of the need to care for our daughter and keep my husband's state job going. Now that we have had almost 10 months to process our daughter's passing, we are again trying to work in our home businesses.

My husband's work doesn't create any problems for our tax accountant, but my art & photography business does. I did not sell anything in 2010, and sold under $200 in 2009. However I did continue to purchase some supplies, books and office equipment in 2010. How long will IRS allow me to continue trying to make a viable business? Our CPA thinks she can defend the lack of sales for the past two years, as long as she can prove intent to continue the business. Do you agree?

Thanks for your help.
Cyndy
Jeffersonville, VT


Dear Cyndy,

My sincere condolence for your loss. It is a testament to your strength and resilience that you and your husband are back at work.

There is no limit on how many years you may have a loss in your self-employed business. As long as your goal is to make a profit and you handle your art and photography endeavor in a business-like manner you may have a loss forever.

Here are some posts that give a short explanation as well as an argument for you to present to your tax pro. Your situation is more fully explained in my book Self-employed Tax Solutions.

Self-employment is about credibility.

You must have a profit in 3 out of 5 years: Hogwash!!

Hobby or Business: Are you a professional artist?

Profit Motive: You're OK as long as you want to make a buck.

Best regards,
June

Quicken Records & Business Meetings

I exchanged a series of emails with Marianne, a writer/photographer, that I have abridged and am passing along to you.


Hello, June.

I just finished reading your The Confident Indie: Five Easy Steps pub. At the end, you refer to a pub you are writing about tweaking Quicken to use for business records. Is this available?

Pub was great, BTW.

Marianne


Hi Marianne,

Glad you liked Five Easy Steps. Thanks for letting me know.

No, the new petite pub is not yet ready. I previously published a how-to guide to computerized recordkeeping. It was a companion piece to my book Self-employed Tax Solutions . It explained how to adapt Solutions' manual recordkeeping method to Quicken. But it’s out-of-date and needs revision.

Do you currently use Quicken? Are you PC or MAC?

Oh. I went to your site. Doesn’t work???

Best,
June


Hi, June.

I use Mac and PC, but prefer my Mac (newer, faster, more memory and just cooler). If you have any suggestions, this struggling taxpayer will promote you to goddess level.

Yes, that was my old site. My current site does work. ‘Tis a sad tale of down payments wasted, deadlines ignored, false starts and real disasters. Do you know any good firm who can make a website for video folks???? Lots of it will link up to videos already posted on Vimeo, YouTube, etc.

Thanks for all your help, June. I will be buying other books!
Marianne


Hi Marianne,

I like goddess. I'll work on it. For your website check out Mike Hartley web designer at http://bigflannel.com. Here's a site Mike did that includes video http://www.leftright.tv.

Best,
June


Good morning, June. Thanks so much for the referral. Wow, Mike's stuff is great and he clearly works at the TopTop of the tree. My partner (and husband) and I were just looking over both sites. Again: Wow.

OK, transition:
As one small business owner to another, what is your opinion re the value of joining the Chamber of Commerce for marketing purposes?

Thank you for all your help and your ab fab site and materials. I think every small business owner/indie should read your site if only for the shot-in-the arm reminder that you ARE a business. Your message empowers -- I know that term is overused and trite now, but it is the best one this wordsmith can use.

Cheers,
Marianne


OK, Marianne, first things first.

I agree on Mike’s work.

Since I am in the process of writing how to adapt Solutions' and the Five Easy Steps' manual recordkeeping method to Quicken, could you tell me what you find are your difficulties in setting up & using Quicken for your indie business?

[If any of you are having problems with making Quicken work for your unique indie venture please leave your comments or email directly to me at june@junewalkeronline.com.]

On the Chamber of Commerce, or any other organization, you need to first determine what you are looking for. What are your needs? Does that organization fulfill that need? Who are the other members? What are the demographics of your potential market? Are the Chamber members your potential market? Is it worth 1/3 of your day to attend a meeting?

I think of my day as split in thirds – morning, afternoon, evening. And I think of a couple hour meeting plus getting out of my jeans and dressing for the meeting and getting there and back as using up 1/3 of my day.

Call the organization and see what its guest policy is so that you may attend at least one meeting before plopping down a big membership fee.

Please, do get back to me on using Quicken for your indie business.

Best,
June

A Photographer's Story about A Business Checking Account

Hi June,

Just wanted to make a comment about your advice about separate checking accounts for a small business. I think you are right on the money to make this suggestion. As someone who has been self employed for 14 yrs I had always heard and been given the advice that you should separate your business and personal accounts.

I have undergone an audit. The advice to keep separate accounts because it will somehow make an audit easier because the IRS auditor will look at only your business account and ignore your personal account is totally wrong.

So like many I took the advice and had the separate accounts and did all the right accounting practices for my business accounts and deposited money in my personal account that was for personal items such as gift money from various family members to my family and reimbursements from parents of a hockey team I coach.

For the years I was audited this personal amount totaled almost 15K. And since most of this personal money was deposited in cash I kept no real track of it. It was "PERSONAL" and not business.

Well as the story goes, the government seemed more interested in every family member’s "PERSONAL" account after they turned up only a few small accounting errors. To cut a long story short I was hit with penalties and huge interest payments on my personal money which was crazy but also made me understand the idiotic advice that a small indie business should have a separate account and separate their personal money from their business money and an audit will be a breeze and that in the end you will be glad you followed so called proper accounting practices.

What I learned is that when you are an indie there is no distinction made between business money and personal in terms of an audit and having multiple accounts just muddied the waters for me. Had I just had one account, photocopied all deposits regardless of the source and paid all my personal and business expenses out of one account my life would have been simpler and by not following "proper business practices" I would have saved myself a ton of money and headaches.

Having separate accounts for an indie is bad advice and even worse is the experts telling an indie they need separate credit cards for personal and business. My advice from a guy who has been through an audit is to ignore the experts and follow common sense which tells you keep track of all money in and out in the absolute easiest way and don't get bogged down with accounting but focus that time on developing your business.

All the best,

Cliff
Photographer


Thank you, Cliff.

Your experience perfectly makes my point about recordkeeping. There are pros and cons to different kinds of recordkeeping and different kinds of business structures. Each indie business is unique -- unlike many W-2 jobs -- and so each must use the system and structure that works best for his or her situation -- to be decided with the help of a tax pro who understands the pitfalls and the advantages. For instance, indies often overlook the possibility that liability protection may be taken care of by insurance.

There are no cookie-cutter answers for indies!

June Walker

Donating Services and Products to the Lance Armstrong Foundation

June:

I'm from Las Vegas, NV, and I own a production company.

We have recently been asked to have our photobooth at a Lance Armstrong Foundation event coming up in May and was trying to see if it was considered a tax deduction and what I would need to have the proper documentation to show at the end of the year.

From what I understand, I can't charge for my time, but I can charge for my expenses. Since I won't be me running the booth, it is one of my employees running the booth, using our paper and ink, our equipment tech setting and tearing it down, I am thinking that the payroll, supplies, and gas is tax deductible.

Am I correct in this or completely off base?

I thank you in advance for your time.
Gabriel


Hello Gabriel,

Congratulations on being asked and congratulations on accepting.

You are correct. All you expenses are deductible -- payroll, supplies, auto expense. Since your name will be outside the booth I assume this is a means of promoting your business. Since that is the case, then these are business deductions. If there were no business purpose for your helping a good cause then it would not be a business deduction, it would be a personal deduction.

Best,
June

From One Wedding To Another: Deductible mileage

Hi June,

I've found your book, Self-employed Tax Solutions, very helpful in preparing my tax return this year. I have a question I can't seem to figure out from reading your section on Auto Expenses.

I've been an indie wedding photographer for almost 10 years. I've never kept a record of my travel to and from weddings until last year, I put all my weddings and appointments with clients in my computer's calendar. Although I did not write down my mileage at the beginning of the year or the end, since it is easy to use Google maps to tally up the mileage to and from weddings, can I just add them up, multiply by the mileage rate, and deduct them?

Also, since I work at home, is it considered traveling to another work site to do the wedding, and therefore only the first half is deductible, not the coming home?

Thank you so much,
Sharon
Oakland, CA


Hello Sharon,

To tally work mileage, you may use any method that works for you. A calendar and Google maps is perfect. And also remember all your errands, too.

All mileage going to and from any work location is business transportation. That includes going to and from your home office to a wedding for a shoot; from one wedding to another; from home office to the photo supply store and back.

Best,
June

You must get receipts for meals.

June --

When traveling for work meals are deductible at 50% for the location and time period in question without showing receipts.

If I do photography for an organization at a place where meals and lodging are included, can one still take the meal deduction? Or does the rule, "You can't deduct what you did not pay for" hold?

And what if the meals and lodging -- and perhaps travel -- are in lieu of monetary payment?

Thank you.

Miriam
New York


Hello Miriam,

All deductible business meals -- whether while traveling or not -- are deductible at 50%. However, I think you picked up some misleading info somewhere. You must have a receipt for all business meals and entertainment.

You do not need receipts for meals while traveling if you choose to use the per diem method of deduction.

If meals are included you may not deduct the cost of meals.

If you receive meals and lodging or travel in lieu of payment, then the value of the meals, lodging and travel is income to you. You may then deduct your expenses from that income.

Best,
June

Donated Services ... but I see a hidden problem

Hi June,

I stumbled upon your FAQ while searching whether services donated can be deducted. You explained it nicely.

Question: Is it legal if I donated $1000 cash to a 503c and then got paid for my services by the 503c?

I realize that I'd still be out a good percentage because I'm paying taxes on that income, but given the cause I'd be willing to put up with that. I'm a videographer/photographer who is often dealing with no budget situations (and one who does not depend on this income but would like to see some compensation)

Martin
Golden, Colorado


Hi Martin,

Before answering your question I want to bring to your attention something that may be a serious problem for you. You said that you are "one who does not depend on this income but would like to see some compensation." If you read my posts on hobby vs business you know that you must be in it to make money. If not, then you're engaged in a hobby, not a business. Were you to make a similar statement to the IRS you'd have to do some fancy footwork to prove that you are an independent professional engaged in a business.

I have never had difficulty with someone donating money to a nonprofit that also pays him for services or products. I've frequently seen indies working for an organization and then so impressed with the organization's intent that they donate money, services, products. Be sure to read the posts here expenses -- donated services or products .

There is more info on this topic in my book Self-employed Tax Solutions .

-- June

Exotic Dancer and more ...

I choose questions from indies that I think will be most helpful to the most people. I stay away from questions about unique situations that won't be informative to a lot of you. The situation below, from Michelle, although unique has a number of situations that apply to a lot of indies.

I've noted the distinct points or questions in red.


Hello June!

I have a very complicated question...or so I think! I am confused about pro vs hobby and what deductions I can take for this year.

My main job for the last 15 years has been as an exotic dancer. I am an independent contractor and have always filed a schedule C. I deduct traveling expenses (when working out of town) and supplies (costumes, shoes)

I am also a fine art photojournalist who is currently working on a photo documentary project to be published as a book. I plan on traveling often this year to shoot various photo projects and complete my book. I have also purchased plenty of supplies and equipment in this tax year as well and I have a home office dedicated as my studio. Since this is a ongoing project but I have received no income from it as of yet...can I still deduct travel expenses, equipment costs, home office, etc without profit?

Also, I have third business! I attended a yoga teacher training this year and will start teaching classes out of my studio (separate from the art studio) as of April 1st in my home. I have had to pay for paint, carpet, supplies to ready the studio for classes. I have been working on the studio since January and paying the extra rent myself. I do have a registered business name and business account. I will have very little profit by April 15. So am I entitled to deduct the home studio and start-up costs for the business this year? How about the teacher training and yoga classes as an education expense?

Since I have 3 separate businesses I am afraid of an audit due to all these deductions! What is proper protocol for multiple small businesses? Should I be worried about claiming too many deductions?

I would really like to do my taxes myself to avoid extra costs due to the fact I have paid a lot out of pocket to start up the yoga teaching and for photography equipment.

Your help will be greatly appreciated!

Thanks in advance!

Michelle
Portland, OR


Here's my response to Michelle:

The goal of a hobby is not to make money. The goal may be to have fun, help others, perfect a skill. A hobby may make money. You may deduct expenses only up to the amount of hobby income.

The goal of a business is to make money. As long as making a profit is your goal you don't have to actually make money. You may also enjoy yourself, help others, or master skills or develop a nascent talent. You may deduct all legitimate business expenses regardless the amount of income.

If the business is not yet "open for business" meaning you are not yet ready for clients or customers, then you are still in the start-up stage. Expenses may be deducted when the business opens. You may not deduct education costs to learn a new skill.

You say: I will have very little profit by April 15. April 15 is the first deadline for filing a tax return. It is, however, immaterial to income or profit. Calendar year taxpayers -- that's just about all of you -- group income and expenses from January 1 through December 31.

It would be unwise, time- and money-wasting to try to do your own tax return in order to save accounting fees. You have a complex three-indie-business tax situation; you lack knowledge of basic indie tax treatment; you have not had the time, or the rigor, to review my site and blog where you could have found all the answers to your questions. Would you teach yoga without first studying it? I wouldn't .

Put your time and energy into your businesses -- yoga classes, dancing, photos -- you'll earn more money, achieve success, and have the money to pay a tax pro.

What happens at the end of an indie business?

Hi June,

This website has been a great resource for me - thanks for all you do!

I haven't seen my question addressed on your blog. What is the tax liability for closing a business? I'm a photographer, and might want to keep some of the items I purchased while my business was operational. If I keep a camera/lens for personal use, for example, what is the tax implication of that? And how would I report the dollars generated by the items I sell?

Thanks so much,
Cheryl D
Franklin, TN


Hi Cheryl,

I assume you are a sole proprietorship. If so when you close up shop there are no tax consequences other than the treatment of equipment. And, since I don't give specific tax return instruction in my posts I'll give you an overview of what happens.

If you sell a piece of equipment for more than its cost basis then you have a taxable capital gain; for less than its basis, you have a capital loss. In this instance cost basis means what you paid minus depreciation taken.

For equipment that you "expensed" in its year of purchase, even if you do not sell it when you close the business you must "recapture" some of the cost if the depreciation period has not expired. For instance, if you bought and expensed a $10,000 Hasselblad less than 5 years ago, you'll have to claim some income.

An indie business lies dormant for a year due to illness.

Hi June,

I have your book, Self-employed Tax Solutions, and it has answered a lot of the tax questions I've had in the past. Thank you!

However, I'm in a bit of a unique situation for 2007. I've had a part-time photography business since 2003. Due to some serious personal issues with my child in 2006, I had no photography income. I had a website, but didn't actively market my business in other ways.

I did not file a schedule C with my 2006 taxes as I had no photography income.

Now, fast forward to 2007. During this year, I've sold my home in Florida, moved to Tennessee, and am attempting to turn my former part-time photography business into a full-time venture. I've purchased a lot of equipment this year and have about $18-20K in business expenses. My income has been minimal. Do you think my expenses in 2007 are defensible as "expanding the existing business" or will the IRS consider them start-up costs because I had no 2006 photography income and didn't file a Schedule C?

HELP!

Cheryl from Tennessee


Dear Cheryl,

Glad you like my book. Thanks for letting me know.

I just spoke to the IRS about your question because, although I was pretty sure of the answer, I thought it best to confirm.

In 2007 yours is an existing not a new business. You simply had a hiatus due to illness for 2006.

I don't give tax preparation how-to instruction but you need to be aware, or your tax pro needs to be aware, that if you took a certain kind of depreciation on any of your equipment between 2001 and 2005 then there is an amount of that depreciation that should have been included as income on your 2006 tax return. Just mention IRS code section 179 to your tax preparer and she will know what to do.

Happy to hear that health problems have been resolved and you are back in business.

As a photographer you might want to check out my son's photo blog at http://thatcherkeats.blogspot.com/ .

Best,
June

A Photographer's Tax Return

I normally don't go into this much detail answering a question that comes in from my blog, but the complexity of this photographer's situation and her plea for help pushed me to do so.

Here's the question from Gwyneth in North Carolina:


Oh man. I lived in 2 states last year, and I think I have about 4 or 5 W-2s. Additionally, I did independent contractor photography work for another photographer. I was paid in both check and once in equipment. She has not given me a 1099 form. I have definitely spent far more on equipment and start-up costs than I made.

*** Do I file two different forms to the IRS?
*** My camera was purchased before I ever used it to earn money with...can I still deduct that?
*** Can I spread out my start-up costs? (website, cameras, computer equipment, etc, etc.) Or would they all be deducted for the year the money was actually spent?
*** What about cell phones? My cell phone is my only phone, so of course I use it for business AND personal calls. (this goes for my computer, clothing I bought expressly to wear while working, but that I also wear other times, etc.)

In the end, I definitely didn't make any money w/ my freelance work. I know I still need to file, and I want to do it right, but I certainly cannot pay a well-qualified tax preparer...I don't even have any of the money I made anymore. I poured it all back into equipment...and then some.

I apologize for asking so many questions. I'm sure you've answered a lot of them in various articles. I've read tons of your posts, and I find them so helpful.

Thank you!
Gwyn



Hello Gwyn,

Good Golly! You cannot file your own return. Because of the complexity of your situation I can tell by your questions that you don't know enough to do it on your own and do it correctly.

This is what I think you need to do. There are two major parts to the whole tax preparation event. The first part is the task of putting everything together properly, aka, recordkeeping. The other part is the tax preparation itself. Your part will be to get it the information together in an orderly fashion. That will take a bunch of your time and effort and patience.

Then take your records to a tax preparation franchise. Someone there will do a much better job than you can, and although they are not cheap the fee won't be in the thousands of dollars.

Here's two reasons to relax and just look at this as a chore that must be done:
Since you have more expenses than income you'll likely owe no tax.
And, you have a lot of time to do this. You need to file an extension. Read Extensions: Relax ... there's no need to file by April 15th on my website at http://www.junewalkeronline.com/index.asp?sPG=43 . An extension will give you until October 15, 2007 to file your return

To answer your specific questions:
1. You file one IRS 1040 tax return but there are many forms that are part of it.
2. You must separate both income and expenses into two areas: W-2 and self-employed.
[The equipment you were paid with is both income and expense.]
3. Your camera can be business expense. Its cost is its value on your first day of business.
4, Depending on the cost and kind of start-up costs they may be deducted all at once or over a period of time.
[The tax preparer will know how to handle that.]
5. You may deduct a business portion of cell phone and computer.
6. Street clothes are not deductible.
7. All the above will need to be divided by the number of days you lived in each state.

I cannot explain a recordkeeping system in an email or post. In the Most Simple System section of my book, Self-employed Tax Solutions, you can learn how to put your records together, simply and easily. The book costs about $13 on Amazon. If you choose, you could certainly read it and put your records together in time for the October deadline. You'd learn a lot and save yourself a lot of stress and time and money!

All this should put you on the right track.

Best regards,
June Walker

More about START-UP COSTS: The expense of checking out a new business

Family and wedding photographer, Billy Bridesnapper, was getting itchy about his job at Phil's Photos. He traipsed all around the county, in his own van, hauling his own equipment, getting shots that wowed everyone, yet he was earning only a small hourly wage and a small percent of each photo shoot he did while Phil made the big bucks. Over the course of several years Billy had learned a lot, mostly through observation, about the management end of the business; and via word-of-mouth he’d become known for his untypical black and white photos of typical family occasions. Friends and colleagues encouraged him to strike out on his own but being a savvy businessperson (for a photographer, that is) he decided to first weigh the pros and cons by evaluating the market for his kind of photos and getting estimates of the cost to set up his business. Also, Billy didn’t feel right going into direct competition with Phil, yet all his contacts were in the same geographic location. He’d have to do a lot of planning before he started his own business.

Although only 27 years old he managed to save up enough money to get started in his own business. (I told you he was unusual for a photographer.) When Phil announced he was going to sell the business to his brother Phineas, Billy really got busy, because he knew he did not want to work for Phineas. In a few months Billy spent $7,200 on locating and doing some repair work on a studio (with the help of his cousin, a carpenter) and printing high quality promotional literature which stresses the merits of his exclusive use of black and white photographs for all his assignments, including weddings, bar mitzvahs, retirement parties, and so on.

His decision to concentrate exclusively on black and white photography sets him apart from and avoids competition with Phineas; he can send customers who want the color photograph treatment to Phineas, who can reciprocate by sending to Billy those interested in black-and-white photos. They shake hands, part company, and Billy heads out on his own.

The expenses that Billy incurred in the organizing and planning stage of his new venture can be classified as START-UP COSTS.

The list of possible start-up expenses is as long and varied as a list of expenses for an existing business. Here's a sampling of business start-up expenses:
· Advertising for the grand opening
· Analysis of available facilities, labor, and supplies
· Fees for the professional services of accountants and lawyers
· Office supplies
· Repairs
· Salaries and fees for consultants
· Survey of potential markets
· Training employees
· Travel to find customers, suppliers, or financing
· Travel to look over business sites
· Utilities

Since Billy is now in business, all his start-up expenses are deductible.

However, deducting the costs of checking out a new indie venture are not always deductible. That's because start-up expenses fall into two types, general and specific.

Exploratory or General
These are costs you have before making a decision to begin or acquire a specific business. They include any costs incurred during a general search for, or a preliminary exploration of, a new venture. If you do not go into business then these costs are personal and nondeductible.

Investigative or Specific
These are costs incurred in your attempt to acquire or begin a specific trade or business. Even if you do not go into business, the costs are capital expenses and you can deduct them as a capital loss – similar to a loss on a stock sale.

Looking at the IRS guidelines on start-up costs for a business that never gets off the ground, it's quite clear that the agency wants to rein in people who have a notion to deduct ski trips and South American adventures under the pretext of business exploration.

If a business never gets started then exploratory expenses never can be deducted; but specific expenses always can be deducted. Be aware that when the IRS says "specific business" it means just that -- that the costs are incurred trying to start a new business or buy an existing one. It does not mean exploring a specific type of business.

There's more on Billy's business and a more complete explanation of start-up costs in Chapter Three of SELF-EMPLOYED TAX SOLUTIONS.

Expenses While Changing Work Locations

Hi June,

For the past several years, I have owned a portrait photography business in Florida as a sole proprietor. I've closed the business now in anticipation of a move to Tennessee, where I plan to re-open my business as a full-time venture. If I make business purchases like new equipment prior to the actual start-up in Tennessee, will they qualify as business deductions on my taxes? Someone once told me that if you purchased items prior to being "official" (licensed), then you couldn't write them off.

Thanks, Cheryl D


Hi Cheryl,

And I bet that someone was Aunt Tillie whose grocer's son once delivered food to an accountant. Right?

I assume you did not stop being a photographer during the move. You simply put things on hold while you packed up boxes and made the trip. You are not changing professions, simply changing locations. I'm sure that if you met someone on the trip who said he wanted to use your services, you'd take the information and contact him as soon as you were settled in your new place. You see you were open for business even though your studio was on the move.

Your business did not end its existence. And so because you were in business and willing to take clients all your expenses are the same as before and after the move.

Were you not already in business but had expenses preparing to go into business those costs would be start-up costs and would be treated differently on your tax return than regular business expenses.

And, as always, read the book that can simplify your tax and financial life, AND save you money!SELF-EMPLOYED TAX SOLUTIONS .

-- June