if you are performing miscellaneous services as a self employed individual on a temporary contractual basis in california do you have to file a dba?  do you have to file for permit/license to do so?  should it be done prior to providing services?  what about FICA?  If anyone has the answers please make direct reference for verification.  Thanks
123247
dba stands for "doing business as".\n\nIf you are doing business under a name other than your own, you must file a dba so people know who they're really doing business with if they wish to find out.  If not, you don't.  For instance, if your name is Joe Smith and your business name is "Joe Smith Enterprises", no dba is required.  If you're doing business as "VGA Construction", yes you do need to file a dba.\n\nWhether or not you have to obtain a license or permit depends on the service you are performing.  I suggest you find out the government agency that regulates the business/service you conduct and they can tell you what is required as far as California's requirements.\n\nYes, all government requirements should be accomplished before providing your services to the public..  If not, you could be in a lot of trouble.\n\nAs a self-employed person, you will have to pay FICA either on your wages or earnings.  How much will be subject to FICA will be determined by the business form you choose and how you manage the cash flow. There are many business form choices, such as sole proprietorship, partnership, limited liability company, limited partnership, C corporation, S corporation, etc.  All have differing tax rules and you have no flexibility in some, a lot in others.  Just because there may be only one person in your business, it doesn't automatically follow that your formation should be as sole-proprietorship.  In fact, that's the worst possible form in the case of a one person company if you wish to protect your personal assets from possible business lawsuits in the future.\n\nI would suggest you go to the Nolo.com website for books on business formation.  Some of their books are general in nature but others are specific to California.  I am not a California resident (I live in Texas) but I have a bachelor's degree in business.  Plus I've done my own additional research for my own business pursuits.  Anything you need to verify on the subjects you asked about can be checked at the California Secretary of State's website or the IRS' website or in one of the business books sold at Nolo.com.\n\nGood luck!
606508
Business registration - Businesses, even the smallest home-based operations, are required to register with either their city or county. Check with your city or county office the procedures in filing for business registration.\n\nDBA - Registering your fictitious business name is important for a number of reasons. Banks look for proof that you have properly registered the name when opening a business account. An even more important consideration is that you won't be able to enforce any contract that you sign under an unregistered name. An unregistered business name also leaves that name open for use by other businesses, even your competitors, which may jeopardize your business.\n\nSellers permit if you are receiving wholesale goods -- wholesalers ask for this\n\nTax ID or EIN - sole proprietors with no employees are not required to get an EIN, and can instead use their Social Security numbers. The Internal Revenue Service (IRS) web site at http://www.irs.ustreas.gov/businesses/small/article/0,,id=98350,00.html contains all the information you need about EIN and how to apply for an EIN electronically.\n\nI suggest you go to your local county and check with them the requirements for the type of business you are planning to start
538663
Ask them for name and address. Since you will be paying them as part of your business, then they are your employees and they need to fill out a W-4 Form.  \n\nIf you are paying customers for services rendered then they are Independent contractors, and you will need to send them Form 1099 at the end of the year.
48190
Quicker Tax Preparation: As a sole proprietor, filing your taxes is generally easier than a corporation.Simply file an individual income tax return (IRS Form 1040) including your business losses and profits. Your individual and business income are considered the same and self-employed tax implications will apply.\n\n\nLower Start-up Costs: Limited capital is a reality for many startups and small businesses. The costs of setting up and operating a corporation involves higher set-up fees and special forms. It's also not uncommon for a lawyer to be involved in forming a corporation.\n\n\nEase of Money Handling: Handling money for the business is easier than other legal business structures. No payroll set-up is required to pay yourself. To make it even easier, set up a separate bank account to keep your business funds separate and avoid co-mingling personal and business activities.
27733
I'm not an accountant, but...as an employee, you're a W9 employee(Company reports and pays taxes on you.)  As a self-employed / contract person, you are a 1040.  That is you report, file and pay ALL of your own taxes.  You will continue to pay the same rate, but, will have business deductions that you wouldn't have before and you will have to pay the full Soc. Security taxes (about 15%).  Before you and your employer shared that expense.
428808
It's really not as difficult as it seems just some effort that will seem like nothing compared to actually running your own business.\n\n1. You will need to register your business "DBA" at the County Clerk\n2. The city your business will be located in will need you to register for tax purposes this is the BUSINESS LICENSE\n(many small businesses have the city taxes waived for the first 3 years to help with development)\n3. Get a business Bank account.\n4. get your resale license (http://www.boe.ca.gov/)\n\nThere are some serious things you need to consider and doing some research will help you organize your business and have less headache. Make sure once you've done some research on what type of business you'll be starting (sole proprietor, partnership, LLC, corporation etc) you follow the correct order of steps to acquire your status as business. It will keep you from running around in circles and it will save you from potential penalties and or delays.\n\nWhen I started my first business I used went to Boarders and picked up a book by nolo press "how to open up a California business in 24 hrs" http://nolo.com/resource.cfm/catID/9FA25870-14F1-4657-9778F19FB41FB93D/111/228/\nThere are many books that are specific to steps required to open it in CA just do some research it will make this seem less daunting.\nGood Luck
655880
Depending on your state.  Most require nothing.  I cant say for sure though that all are that way.  Check out your states Secretary of State website, and they can provide you with more information.  Example of a search would be California Secretary of State, which is in this case http://www.ss.ca.gov\n\nIt would still be a good idea to set up a small corp, such as an LLC to offer you financial protection.  Say for example your art work gives someone a paper cut and it gets infected and they die, your personal assets would be protected if you have set up a corp properly.  Its not expensive to do (maybe $100-200) if you get a good book and do all the filings with your state yourself.\n\nGood luck on your new company!!!\n\nEdit:  A business licence has nothing to do with filing or dealing with taxes... Unless of course you open a corp and have to pay corp taxes (LLC's taxes in California are $800 a year).  You would just claim the income on your personal taxes under the MISC INCOME portion.  If you have a Corp you will get a K-1 from that corp with your earnings.
40438
Most of the time you can do a DBA and go by any name you want. As long as you do the required publication and notice you would be fine. I also think that you could leave off the LLC on signage and be perfectly ok. Check with a lawyer who specializes in that area.
614495
Self employemnt just means you work for yourself-- it can be cleaning homes, lawyers, consult, fix computers or sell tamales to friends. Get a business license from the city you operate in.  If have employees, then need to get workers compensagion insurance plus IRS tax ID number plus will need to pay employee taxes.  ALL  income is taxable when self employed- but get a good tax preparer so you get ALL deductions.
534890
Hello,\n\nMy employer uses Independent Contractors to work on some of our contracts (we also refer to Independent Contractors or 1099s). When we'd like to bring someone on as an IC, I issue a formal agreement between my company and the IC which outlines the relationship of the parties and the rights that each has.\n\nDue to IRS regulations, we have to be very careful to distinguish between an employee and an independent contractor. Were you issued an agreement? If so, that should outline each parties obligations to the other. If you can provide a bit more information as to a possible predicament you may be in, I might be able to help a bit more.
318315
Well, yes and no.  I think the other answerer was correct that a partnership or sole proprietor can use things like that, but if you want the tax ID to be registered to your corporation (which is how I understood your question), you will need to actually HAVE a corporation first.  Until you actually file the papers and incorporate, your corporation doesn't exist (except in your own mind).  So, you can't actually DO anything for the business that doesn't exist.  \n\nIf you make a sale before you incorporate, that sale is technically not a sale of the corporation, but would be a sale of your own sole proprietorship or partnership.
314109
Money donated should be recorded as revenue. It may be appropriate to recognize the contributed services as revenue; you should review SFAS 116, excerpted below.\n\nContributed Services\n\n9. Contributions of services shall be recognized if the services received (a) create or enhance nonfinancial assets or (b) require specialized skills, are provided by individuals possessing those skills, and would typically need to be purchased if not provided by donation. Services requiring specialized skills are provided by accountants, architects, carpenters, doctors, electricians, lawyers, nurses, plumbers, teachers, and other professionals and craftsmen. Contributed services and promises to give services that do not meet the above criteria shall not be recognized.\n\n10. An entity that receives contributed services shall describe the programs or activities for which those services were used, including the nature and extent of contributed services received for the period and the amount recognized as revenues for the period. Entities are encouraged to disclose the fair value of contributed services received but not recognized as revenues if that is practicable.\n\nAre there unconditional 'promises to give' to the non-profit? If so, these would be revenue as well.\n\nKeep in mind that if you're recording the above revenues, you'll need to also record the corresponding expenses
463017
At the end of the year, if you paid him/her $600 or more, then you need to fill out and give him/her and the IRS a 1099-MISC form.  These are not too difficult to fill out, and you need not concern yourself with withholdings or FUTA or anything of the sort since they are a contractor and not an employee.  On the 1099-MISC form, you need to fill in their SSN or EIN (whichever they wish to provide).  Anytime you need an identification number to file a form with the IRS, you also need them to fill out and submit to you a completed W-9.  You really don't NEED the W-9 before they start working for you, but I'd get them to fill it out ASAP.  Remember, if you pay them less than $600, then you don't need to send a 1099-MISC nor get a W-9.  Just because you pay them less than $600 doesn't mean they don't have to claim the income, nor does it mean you can't write off the expense.  It just means you don't need the W-9 / 1099-MISC forms filled out.
335838
There shouldn't be a problem with a small business out of your home of this type flying "under the radar" without licenses if you are not visited by clients and only receive visits by USPS, UPS, Fedex, etc.\n\nNot that running without the licenses is the correct thing to do.  Business licenses are part of the revenue arm of the city, county, and state that you are in, and you haven't told us where you are.\n\nWithout that information, it's hard to even find the correct web sites to determine what licenses are appropriate for clothing sales.\n\nWill you be ordering the clothing already made, or making it to accomodate your sales?  If you are making the clothing, are you also making the fabric or will you be buying fabric and cutting it to make the clothing?\n\nLets define the scope and location of the business so we can actually help you in greater detail.\n\nYou may want to start here:  Does you state have a sales tax?  Merchants collect sales tax.  They have to pay it to the state board.  In California, that's the state board of EQUALIZATION.  In Nevada its the board of TAXATION.  Usually those boards have a brocure about how to start a business.  If you are buying clothes and selling the clothes without making the clothes, you'll need a resale permit to avoid paying sales tax on the purchases, and you'll probably want to find out about the appropriate industry trade shows for your business.  \n\nAttend them.  You'll learn a lot from the exhibits sections alone.  I've attended trade shows for over twenty years, and rarely if ever have attended the lectures (which are almost always available on tape afterwards, for a lot less money).\n\n-EN-
160831
Find another job fast... If your employer doesn't file this infomation with IRS and you file your income, they will come audit the employer sooner of later. And if your employer is telling you not to report your income and you are depositing your income in a bank... you will flag the IRS eventually yourself. It is important to report your income. Don't let an underhanded employer strong arm you into breaking the law. Like I said... find another job fast with someone who respects the law and you.
521958
She is attempting to avoid employer tax issues and is completely right.\n\nIf she cuts you a check in your name, and she has any "real" employee on the payroll that does the same or similar job that you are doing, the IRS has ruled that you are an employee.  So she would be required by law to withhold taxes, pay taxes, insurance, unemployment, etc., etc.  \n\nIf her company pays you more than $600 in a year, the money will be reported via a 1099 form, and legally you have to claim the income.  Setting up a DBA will make it easier to claim your business expenses against your income.  It is a good thing for you too.\n\nCongrats on your first gig!  Way to go!
392455
I would organize the business as an LLC to protect your family's assets.  Register with the state (check their site for details).  Apply for an EIN (Employer ID Number) also called a Tax ID number.  If you do it by phone it's faster than by mail or fax.  Find out if you need a local or county business license.  I only needed a dba (doing business as) form to be filed in my county (but I operate my business from my home).  Then, apply for a Sales Tax ID number as you'll have to file regularly, usually quarterly, and notify the state of your sales tax collected.\n\nTo get a local business checking account, you need all of those forms along with your Driver's License and at least one other form of ID.  Many banks offer free business checking for small businesses.\n\nGood luck.  It's a lot of work, but well worth it.