誰是自雇人士? (Who is Self-Employed?) 如果您符合下列任何條件，通常您就是自雇人士。 您以獨資經營業主或獨立承包商的身份从業。 您是營業(trade or business)的合夥公司的成員。 您自己開業（包括兼職从業(part-time business)在內） 。 作為自雇者，我有哪些納稅義務? (What are My Self-Employed Tax Obligations?) 身為自雇人士，通常您必須每年報稅，並且每季繳預估稅。 自雇人士通常必須繳納自雇稅(SE tax)和所得稅。自雇稅是主要為自雇者所設的社會保險稅和聯邦醫療保險(Medicare)稅。它類似於大部分受雇者從工資中被預扣的社會保險稅和聯邦醫療保(Medicare)稅。一般來說， 每當提到「自雇稅」時，它指的是社會保險稅和聯邦醫療保險稅，而不包含任何其他的稅（像是所得稅）。 要判斷是否需要繳自雇稅和所得稅，您必須先算出您的營業淨利潤或淨虧損。具體作法是: 從您的營業收入中減去營業支出，如果支出少於收入，剩下的是淨利潤，也就成為您申報在1040表第一頁上的收入的一部分；如果營業支出超過營業收入，其中的差額為淨虧損。通常您可以將此虧損從1040表第一頁上的總收入中扣除。不過在某些情況下，能申報的虧損金額有限制。詳情請參閱334號刊物【小型企業的稅務指南】（適用於使用副表C或簡易副表C-EZ的個人）(Pub. 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ))。 如果您的自雇淨利潤達到或超過$400，您就必須申報所得稅。如果您的自雇淨利潤不到$400，但您符合1040表說明(Form 1040 instructions)上所列的任何其他申報規定，您仍須申報所得稅。 我如何每季繳稅? (How Do I make My Quarterly Payments?) 預估稅是用來繳付社會保險稅和聯邦醫療保險稅以及所得稅的方法，因為您沒有雇主替您預扣這些稅。您可以用1040-ES表【個人預估稅】(Form 1040-ES, Estimated Tax for … Continue reading 自雇人税

Congratulation from Cindie LLC on your new journey! Based on IRS.gov, here are some Q&As to help you to get started. Who is Self-Employed? Generally, you are self-employed if any of the following apply to you. You carry on a trade or business as a sole proprietor or an independent contractor. You are a member … Continue reading Self-Employed Tax Info

SINGLE MEMBER LLCs WITH A FOREIGN PARENT By pauloman | Published on June 11, 2012 Under the LLC legal structure for U.S. companies, there are several corporate structures available to the U.S. taxpayer that include the Partnership structure (Form 1065), C Corporation structure (Form 1120), S Corporation structure (Form 1120S), and the Disregarded entity structure … Continue reading Foreign Ownership

CINDIE Newsletters January Newsletter 信谛会计一月通报 June Newsletter 信谛会计六月通报 CINDIE Blogs Small Business/企业相关 Business Year-End Tax Planning 公司年终税务规划 IRS Audit Red Flags 国税局审计警示 Tax Savings from Pass-through Business Tax (PTE) 所得税为有公司的人省联邦税: New York: https://www.tax.ny.gov/bus/ptet/ New Jersey: https://www.state.nj.us/treasury/taxation/baitpte-faq.shtml Other states are also available Individual/个人 Back-door Roth IRA / 走后门Roth退休账户 Year-End Tax Planning Ideas 个人年终税务规划 CINDIE Client Online … Continue reading Web Contents

CINDIE Courtesy Reminder:  Business Bank Statements for Bookkeeping DUE 1/5 & Various Tax forms for Tax Return DUE 2/282022 S Corporate and Partnership Tax due to IRS/State by March 15, 20232022 Corporate, Individual and Trust/Fiduciary Tax Return due by April 15, 20232022 Non-profit  Tax Return due by May 15, 2023 Business tax deadlines The key … Continue reading CINDIE Tax Dates Reminder

When the IRS needs to contact a taxpayer, the first contact is normally by letter delivered by the U.S. Postal Service. The IRS doesn’t normally initiate contact with taxpayers by email, nor does it send text messages or contact through social media channels. Depending on the situation, IRS employees may first call or visit with … Continue reading How Does the IRS Contact Taxpayers?

Business: Open and Manage a new company Business: Standard Engagement for various services including bookkeeping, payroll and income taxes etc Business: Become a CINDIE Client for Business Income Tax Return Business: 1099 Contractor filing Individual: Become a CINDIE Client for Individual Income Tax Return Individual: Foreign Financial Assets Reporting and How to File FBAR (Report … Continue reading CINDIE Client Forms

Subjects: CINDIE Client Annual Tax Season Preparation Seminar Time: 1:30pm – 2:30pmon  1/19/2022 Location: Suite 106, 200 Centennial Avenue, Piscataway NJ 08854 Contact: Cindie LLC, CPA  (732)667-3270 Qualification: Seats are limited.  Maximum 15 people each session.  Online Registration: Please sign up below to register for the CINDIE Seminar and mark your interested subject What is the … Continue reading Client Resources