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PPC's Guide to Self-Employed Individuals

PPC's Guide to Self-Employed Individuals

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  • Brand:
    Practitioners Publishing




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PPC's Guide to Self Employed Individuals covers critical issues related to starting, operating, and selling a sole proprietorship.

This portfolio includes in-depth coverage of services you can offer to the growing number of self-employed and home-based workers.

The latest update of this edition includes the following new features:

  • Privileged Communications. Communications between clients and all federally authorized tax practitioners are privileged provided the communications relate to tax advice. The Guide has added a discussion of privileged communications including what is covered, how the privilege can be waived, responding to summons, and steps practitioners can take to ensure communication is privileged.
  • Consulting Services. Performing consulting services may impact a CPA's independence. The Guide includes expanded coverage of this topic, including discussion of the regulatory guidance affecting the independence standard.
  • Additional SE Tax. An additional 0.9% tax is imposed on SE income above certain thresholds beginning in 2013. The Guide includes a law change alert and guidance on this new tax.
  • Hobby Losses. The Tax Court frequently rules on hobby loss cases. The Guide includes a table of key factors present in various hobby loss decisions.
  • Transportation Costs. A flowchart for determining when transportation costs are deductible has been added to the Guide.

  • Self-Employed Individuals
    • Introductory Material
    • Chapter 1 A Model for Self-employed Individual Tax Planning
    • Chapter 2 Starting A Self-employment Activity
    • Chapter 3 Operating a Business from the Owner's Residence
    • Chapter 4 Compensating Family Members and Fringe Benefit Issues
    • Chapter 5 Retirement Plans for the Self-employed Individual
    • Chapter 6 Loss Limitations Affecting Self-employed Individuals
    • Chapter 7 Minimizing Self-employment Tax
    • Chapter 8 Disposing of a Proprietorship
    • Chapter 9 Marketing Self-employed Individual Tax Planning Services
    • INDEX
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      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --K--
      • --M--
      • --O--
      • --P--
      • --Q--
      • --R--
      • --S--
      • --T--
      • --V--
      • --W--
  • List of Substantive Changes and Additions (June 2015) View