Medlin Software, Dennis

Speaking in my case only... A foster child is not a family member (not a dependent student). The payment is not income to me, since I do not claim the child(ren) as dependents. (Hard to meet the means test since the county provides a stipend, and the biggie, medical coverage.) I could see some instances where the payment could be considered income to the child, but even if it was, being an independent student, any stipend (if construed as income for the child) is not likely to "hurt" for financial aid.

It a proper HA, it is not part of payroll reporting, such as on a 941. It is certainly an expense, but probably best kept separate from PR to avoid any issues of it getting mixed in with PR reporting. (IMO Ideally HA is kept completely out of PR. Paid through AP, separate statement at the end of year - not added to Box 14 of W-2, all filed nicely with the annual authorization from the church showing the amount.)

So much more I want to write, but without more from the OP, there is no point speculating. Is there a valid contactor license in place? If not, the person should be reported for contracting without, and the client should promise not to make the same mistake twice. Does the client want to fight, with the understanding they may very well lose? Does the client realize they may end up paying both the EE and ER taxes as it sounds as if the worker is less than flush? Penalties could be added as well. Has the client considered the relatively fixed costs of change to EE, versus the open ended costs of trying to prove IC (and may lose and have to pay the EE and ER costs anyway)? Added: My earlier post of the VA code definition of a contractor has no provision for a contractor being paid by the hour...

When not abundantly clear it is/was an IC relationship, it is usually because it was not. Points towards employee: $15 an hour, paid on a regular cycle, as reported by the person doing the work (not by the job). The pay rate itself. Points towards IC: Nothing I see in OP would lead me to make the IC argument. For me, I would take my medicine of trying to get by on the cheap. I would also report the person to the state licensing board for trying to pass themselves off as a contractor. (My bolding) The Virginia Code defines “contractor” as follows: [A]ny person, that for a fixed price, commission, fee, or percentage undertakes to bid upon, or accepts, or offers to accept, orders or contracts for performing, managing or superintending in whole or in part, the construction, removal, repair or improvement of any building or structure permanently annexed to real property owned, controlled, or leased by him or another person or any other improvements to such real property.

CA has posted new withholding calculations for the remainder of 2012 as a result of Prop. 30 passing. http://www.edd.ca.go...Withholding.htm

Can;t answer your question, but your last line caught me. "All" of my "hobbies" depreciate my bank account... :P

Soft answer... meant to get you thinking, not as advice, and I did not really think on it too long so I reserve the right to be wrong . Must be shown as income - Insurance paid directly by the S corp will need to be reported as wages somewhere, H, W, or some combination. Wether or not it is deductible: From the IRS site: "A 2-percent shareholder-employee is eligible for an Adjusted Gross Income (AGI) deduction for amounts paid during the year for medical care premiums if the medical care coverage is established by the S corporation and the shareholder meets the other self-employed medical insurance deduction requirements. If, however, the shareholder or the shareholder’s spouse is eligible to participate in any subsidized health care plan then the shareholder is not entitled to the AGI deduction." Your message does not give enough information to answer "If, however, the shareholder or the shareholder’s spouse is eligible to participate in any subsidized health care plan then the shareholder is not entitled to the AGI deduction". --- If not deductible, I would not have the corp make direct payment. W's pay should be increased the same amount (some might gross it up to keep net pay the same). If not deductible, there will be some underwithholding if the corp pays directly... Unless the H were to start to get regular pay (reasonable compensation, at least minimum wage at the required minimum frequency for your state) I would not allocate it to the H via a single paycheck or W-2 only.

One item to add, when there is income/profit, make sure to meet the minimum pay frequency requirements for the state (if any). An owner/employee still has to be treated like any other employee. For example, in CA, employees (owner or not), with a few exceptions, must be paid at least twice a month. I hear fairly often from folks who are owner/employees paying themselves once a year, once a quarter, or something else not allowed by their state.

I did not see the second state in your messages. Whether or not the employee is subject to non-MD taxes is based on the other state's rules and/or any agreement between the involved states. It could be the employer is ignoring their payroll responsibilities, is unaware of their responsibilities, or possibly because the employer is actually handling it correctly. In my state (CA) wages earned here are subject to income tax here, even if earned by a non-resident, and even if the employer did not withhold and remit withholding to CA. Form is 540NR Local taxes could certainly be a mess... Personally, I would not trust the employer and would handle my taxes to the best of my ability, including filing in states other than those my employer reported to if needed. There could be repercussions with the employer as the W2 is not likely properly prepared...

CR will get you an adult beverage, RC will get you a cola beverage... JD for me!

Specifically, it is the difference between rounding/calculating on a per paycheck basis and rounding/calculating as a group of checks (by month, quarter, year).

Good old "cash for keys"... I believe you are correct on how to report, and there should have been a 1099.

One other item to consider, if it makes sense to ask, if there is payment to the family for fostering, then the foster parents might be better off not claimind dependent even if they meet the financial test. Many states not only provide a small foster care payment, they provide medical coverage as well, even in "family" fosters. Medical and money can be provided separately as well. Such payments are considered support provided by someone else...

Have you confirmed you don't have webmail available? Not used does not equal not available. Have you checked with your mail provider on their backup/retention policy? I know mine has backup so if something goes in the dumper, it can be restored and resent. While my mail is open (pop account in this case), I am only popping in every few minutes. For those in between times, the messages are on the mail server, and subject to someone making a copy (allowed or not), and is sitting there for webmail or imap access. I doubt any mail provider would allow you to constantly pop in, and you probably don't have your mail program running 24/7, so at least some if the time your mail is on a server. Mail on a server can be read by anyone with permission to access the server, or someone who has the password and login for the server.

Many mail providers offer web based messaging, even if you are not using it, which makes it easy for someone who has ever received a message from you to know where to try to look. Many lost password questions are easily guessed. If you use IMAP to access mail, then your messages reside on the mail server (although secured, not impossible to get at) unless you delete them. You also have to empty the trash or the messages stay in the deleted folder. Your mail provider may be keeping messages on their own, one good reason is to restore from a backup should there be a failure. This also subjects those messages to subpoena... Check with your provider for their retention policy. Email security is no different than the security of your checking account. Once you send a message, and once you send a check, the message and the check can be used to gain access to your account. While it is tougher to crack an email account than to forge a check, it is not impossible. Use non dictionary passwords, passwords with special characters (have to press and hold the alt key then a number sequence) and come up with a nonsensical set of answers to your lost password questions and you are safe enough. It is the password reset that is the easiest to crack, other than using packet filters. Mother's maiden name? I use my first car's license plate number. Father's middle name? I use the firing order of a V8 Chevrolet engine. Things like that prevent most problems with that area of weakness. Was it not Ms. Palin who has her gmail/yahoo/whatever accessed via someone guessing her lost password responses? IIRC, the person was criminally convicted as well. That is "one" very public case not only admitted, but proved in a court of law.

"or long" The calendar gets shorter for me... or as my kids say, I am getting older :)

For android, I am using Wifi Analyzer. It actually is useful for figuring out which channel to set your router for, to avoid the others close by. Shows signal strength, and can be used as sort of a "router finder" based on the signal strength. Helpful if you want to see how your router placement affects signal strength/coverage.

From time time I also make the "life is too short" decision. My avocation (see image) has the same issue as well. I would be comfortable saying customers (as well as coaches and players) fire (eject) themselves, I just make it official. May be a wishful hunch, but it sure seems like I get several orders shortly after a refund, but it is an absolute fact after an ejection, the game is much more fun for all concerned. There is an old saying amongst umpires that the only ejection you regret is one you did not make (I also include those not made soon enough) - same can apply to ending a client relationship. Might not work for you, but I have a few customers who were close to being fired, but agreed never to write, call, email, fax, or do anything but order each year. I use a similar tactic on the ball field, restricting a coach to the dugout, never to be seen or heard the rest of the game.

I live across the street from a rest home. When my kids were little, one of the residents at the rest home had a portable phone which broadcast very well to our baby monitor... - If you have a cell phone with wireless data, you can download a free app to scan wireless connections nearby. Very enlightening. I use it to make sure my own wireless is on the best channel I can select, that the security settings are actually set correctly, and to see what may be available when not at home. I do not let my phone connect automatically.

I get requests, often, to ask how to add company information to a pay stub. It is invariably for loan documentation, usually by someone self employed, who is trying to create/recreate something they don't have. If a loan company thinks a pay stub is actual documentation, they are nuts, or at best, shady. Anyone can print something similar to a pay stub, and there is no way to verify it. As I remember my mortgage process, I had to provide bank statements and tax returns. I had to sign a form allowing the loan company to get tax returns (signed by me under penalty of perjury) directly from the IRS. I doubt they got the tax forms before closing, but if the copies I gave did not match, I am sure the loan could have been voided as fraud.

The actual mail message is fairly safe. The security issues come in when someone can access your computer and/or network. A packet sniffer is easy to use and can lead to password theft, assuming there is a password. Many wireless routers/computers are using "security" that can be hacked in minutes (or less), which opens the computer up as well. Once access is gained, it is not hard to read email and run the computer in question. Passwords will only keep out those not wanting to get in - if you think that way you are much safer. Access is the critical issue. If I wished, I can access a nearby unsecured router, which is likely connected to an unsecured computer. Would take maybe 10 seconds to figure out what email program they use, their server settings, and be able to read their messages in any manner I wish, and also send as them. Could do anything with their computer as well. Then there is the slight delay of accessing the many routers which use the default login and password. They are also likely connected to an unsecured or under secured machine, easy to tap into.

Can't comment on their quality, but my spouse has some of their items, and a pies missing from a package was promptly replaced, and a wooden spoon which did not last long was replaced, fairly easily. I cannot even comment on their value as I don't ask what they cost...

SSA has allowed (what is now called) black and white Copy A forms (preapproval required, usually handled by the software maker) since TY 2001.

Not to my knowledge, but IIRC, the fee can be $50 per form for non-compliance. Since the instructions are anal enough to require the employee copies to be separated or perforated (explicitly not allowed to have the employees just cut the forms), I have not tried folding.

http://www.dir.ca.gov/dlse/faq_paydays.htm Caution, the actual lax code should be referenced, relying only on the information in the link could cause trouble.