#ThotAudit

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If youre a sex worker n some lonely permavirgin wants to snitch on ya to the irs read below for help

Schedule C is where you will report your self-employment income, and if you have business expenses you can deduct, you subtract them. The result is Schedule C profit, and that is what you will end up paying taxes on.

Since you don't have a W-2 wage paying job, on your taxes, Form 1040, you leave line 7 empty but put your Schedule C result on line 12.

This is where you find Schedule C and its instructions.

irs.gov/file_source/pub/irs-pdf/f1040sc.pdf

irs.gov/file_source/pub/irs-pdf/i1040sc.pdf

Another aspect of your taxes is self-employment tax. There is a Schedule SE that takes your Schedule C profit result and multiplies it by 92.35% then 15.3%. This tax supports Social Security and Medicare. The result of Schedule SE goes on Form 1040 line 57. You can also deduct 1/2 * SE tax on Form 1040 line 27.

Here is where you find the Schedule SE and its instructions.

irs.gov/file_source/pub/irs-pdf/f1040sse.pdf

irs.gov/file_source/pub/irs-pdf/i1040sse.pdf

Once you've filled in Schedule C and Schedule SE, doing your Form 1040 is fairly straightforward. You'll still get to subtract some income from taxation (standard deduction and personal exemption), and then compute your income tax. Here is where you find Form 1040 (2 pages):

irs.gov/file_source/pub/irs-pdf/f1040.pdf

irs.gov/file_source/pub/irs-pdf/i1040gi.pdf

The sum of income tax plus SE tax will be what you pay. If you have other deductions or credits, they would of course adjust the final result.

Lastly – estimated taxes are what you send to the IRS during the year if you're self-employed. If you had a W-2 wage job, your employer would send taxes to federal and state government from every paycheck. Since you operate a cash business, you are responsible for sending in your taxes during the year, so you will only owe a little at tax time. So this is an issue for 2015, and something you do independent of your 2014 taxes.

The IRS has made it simple by asking that you make 4 payments during the year, by deadlines in April, June, Sept, and January.

But how much do you know how to send in? Use Form 1040-ES and make some educated guesses about your future 2015 income and expenses. The 1040-ES will then give you an idea of what your total tax will be in 2015. They only require you to send in about 90% of that during the year. So the 1040-ES will help you find that 90% value, and then you divide it by 4 and send in that amount 4 times a year.

Here is where you find the 2015 Form 1040-ES. This is not a form you actually send to the IRS. It is just a worksheet for you to plan for the upcoming year.

irs.gov/pub/irs-pdf/f1040es.pdf

What if what you really earn isn't as much as you predicted? That's okay. When it's time to do your actual taxes in April 2016, you will fill out your real Schedule C, Schedule SE, and Form 1040. On the 1040 you will find a line where you write in how much estimated payments you already sent in.

After you figure out your actual 2016 tax, you'll just do a subtraction. If tax – estimated payments is positive, then you owe a little more money. But if estimated payments – tax is positive, then you get a refund.

So, if your 1040-ES amount is wrong, and you sent in too much estimated tax in your quarterly payments, you will get it back as a refund.

It may seem overwhelming but it is something you can handle. It's simplest if you just send in 4 equal payments of estimated taxes based on your judgment of 2015 predicted income. If your inflow is very irregular (for example, if some months are much more profitable than others), there are ways to make unequal estimated payments. That requires a little more computation and using a worksheet 2-14 in Publication 505, I believe. You may instead just make 4 equal payments and then in April pay anything extra (or get a refund) depending on your situation.

Damn straight! What now?

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