| Welcome to the World of Self-Employment: Introduction to Working for Yourself | p. 1 |
| A Golden Age for the Self-Employed | p. 4 |
| Six Things You May Not Know About the Self-Employed | p. 5 |
1 | Working for Yourself: The Good, the Bad, and the Ugly | p. 7 |
| Working for Yourself: The Good | p. 8 |
| Working for Yourself: The Bad | p. 10 |
| Working for Yourself: The Ugly | p. 11 |
| How This Book Will Help You Succeed at Self-Employment | p. 13 |
2 | Choosing the Legal Form for Your Business | p. 15 |
| Sole Proprietorships | p. 16 |
| Corporations | p. 22 |
| Partnerships | p. 43 |
| Limited Liability Companies (LLCs) | p. 45 |
3 | Choosing and Protecting Your Business Name | p. 51 |
| Choosing a Legal Name | p. 52 |
| Choosing a Trade Name | p. 53 |
| Choosing a Trademark | p. 59 |
| Choosing an Internet Domain Name | p. 63 |
| Conducting a Name Search | p. 64 |
4 | Home Alone or Outside Office | p. 67 |
| Pros and Cons of Working at Home | p. 69 |
| Restrictions on Home-Based Businesses | p. 74 |
| Deducting Your Home Office Expenses | p. 80 |
| Pros and Cons of an Outside Office | p. 91 |
| Leasing a Workplace | p. 92 |
| Deducting Your Outside Office Expenses | p. 96 |
5 | Obtaining Licenses, Permits, and Identification Numbers | p. 97 |
| Business Licenses | p. 98 |
| Employer Identification Numbers (EINs) | p. 101 |
| Sales Tax Permits | p. 103 |
6 | Insuring Your Business and Yourself | p. 107 |
| The Affordable Care Act ("Obamacare") | p. 109 |
| Disability insurance | p. 122 |
| Business Property Insurance | p. 125 |
| Liability Insurance | p. 128 |
| Car Insurance | p. 133 |
| Workers' Compensation Insurance | p. 133 |
| Other Types of Insurance | p. 137 |
| Ways to Save on Insurance | p. 138 |
7 | Pricing Your Services and Getting Paid | p. 141 |
| Pricing Your Services | p. 142 |
| Getting Paid | p. 153 |
8 | Taxes and the Self-Employed | p. 177 |
| Tax Basics for the Self-Employed | p. 178 |
| IRS Audits | p. 189 |
| Eight Tips to Avoid an Audit | p. 193 |
9 | Reducing Your Income Taxes | p. 197 |
| Reporting Your Income | p. 200 |
| Income Tax Deduction Basics | p. 206 |
| Business Use of Your Home | p. 219 |
| Cost of Business Assets | p. 220 |
| Car Expenses | p. 230 |
| Travel Expenses | p. 237 |
| Entertainment and Meals | p. 241 |
| Health Insurance | p. 245 |
| Sick and Family Leave Tax Credits for the Self-Employed | p. 249 |
| Retirement Accounts | p. 252 |
| Start-Up Costs | p. 252 |
10 | The Bane of Self-Employment Taxes | p. 255 |
| Who Must Pay | p. 256 |
| Self-Employment Taxes | p. 256 |
| Earnings Subject to SE Taxes | p. 258 |
| Paying and Reporting SE Taxes | p. 259 |
| Outside Employment | p. 260 |
11 | Paying Estimated Taxes | p. 261 |
| Who Must Pay Estimated Taxes | p. 262 |
| How Much You Must Pay | p. 264 |
| When to Pay | p. 270 |
| How to Pay | p. 272 |
| Paying the Wrong Amount | p. 274 |
12 | Rules for Salespeople, Drivers, and Clothing Producers | p. 277 |
| Statutory Employees | p. 278 |
| Statutory Independent Contractors | p. 284 |
13 | Taxes for Workers You Hire | p. 285 |
| Hiring People to Help You | p. 286 |
| Tax Concerns When Hiring Employees | p. 290 |
| Tax Concerns When Hiring Independent Contractors | p. 303 |
14 | Record Keeping and Accounting Made Easy | p. 309 |
| Simple Bookkeeping | p. 310 |
| How Long to Keep Records | p. 326 |
| If You Don't Have Proper Tax Records | p. 327 |
| Accounting Methods | p. 328 |
| Tax Year | p. 332 |
15 | Safeguarding Your Self-Employed Status | p. 333 |
| Who Decides Your Work Status? | p. 334 |
| What Happens if the Government Reclassifies You? | p. 335 |
| Determining Worker Status | p. 339 |
| The IRS Approach to Worker Status | p. 341 |
| Tips for Preserving Your IC 5tatus | p. 347 |
16 | Special Concerns for Gig Workers | p. 357 |
| Introduction to the Gig Economy | p. 358 |
| Your Contract With the Hiring Platform | p. 359 |
| Your Worker Status | p. 362 |
| Your Taxes | p. 364 |
| Your Insurance | p. 369 |
| Other Legal Requirements for Gig Workers | p. 370 |
| Where to Find Gigs | p. 370 |
17 | Copyrights, Patents, and Trade Secrets | p. 373 |
| Intellectual Property | p. 374 |
| Copyright Ownership | p. 378 |
| Patent Ownership | p. 388 |
| Trade Secret Ownership | p. 389 |
| Using Nondisclosure Agreements | p. 389 |
18 | Using Written Client Agreements | p. 403 |
| Reasons to Use Written Agreements | p. 405 |
| Reviewing a Client's Agreement | p. 408 |
| Creating Your Own Client Agreement | p. 409 |
| Putting Your Agreement Together | p. 412 |
| Changing the Agreement After It's Signed | p. 417 |
19 | Drafting Your Own Client Agreement | p. 421 |
| Essential Provisions | p. 424 |
| Optional Provisions | p. 444 |
| Sample Client Agreement | p. 457 |
| Using Letter Agreements | p. 457 |
20 | Reviewing a Client's Agreement | p. 471 |
| Make Sure the Agreement Is Consistent With the Client's Promises | p. 473 |
| Make Sure the Contract Covers at Least the Basics | p. 474 |
| Provisions to Avoid | p. 475 |
| Provisions to Consider Adding | p. 485 |
| Client Purchase Orders | p. 485 |
| Appendix | |
| Using the Downloadable Forms on the Nolo Website | p. 487 |
| Editing RTFs | p. 488 |
| List of Forms Available on the Nolo Website | p. 489 |
| Index | p. 491 |