> So I need to gather up receipts for the time I've been 1099 then. I'll
> probably take all this to H&R block and just not deal with it. I'm

Personally, I'd stay away from H&R Block.  They charge per form that
has to be filed and the people there, while qualified, are generally
part-time and not year-round CPAs who have intimate knowledge of the
finer points of the tax code.  Find a decent independent CPA or tax
firm and spend the extra time with them to do it right.  Form a
relationship with them and meet quarterly to review where you are and
estimate your tax burden and make adjustments as you go through the
year.  You'll probably save a lot of money in the long run.

As for expenses, the last time I went down that hole I was told that
you can deduct a percentage of your rent/mortgage in proportion to the
total square footage of the home used for the business, but only if
that area of the home is used ONLY for the business.  For example, if
your home office also doubles as an entertainment room for the kids on
the weekends, then it may be disqualified.  The rules and advice I got
in that area were fuzzy, so talk to a CPA.

As for expenses, track them and keep receipts.  Usually you will need
to deduct expenses in the tax year the purchase was made.  For some
items, such as computers and other relatively expensive fixed assets,
your accountant may suggest using a depreciation schedule to spread
the cost out over a number of years (i.e. you buy a computer in 2010
and deduct 20% of its cost on your 2010 return, another 20% on the
2011 return, and so on for five years).  Usually this would be set up
in the tax year it was purchased, so if you bought a computer 3 years
ago and now only use it for your business, you may be out of luck to
deduct its use as an expense.

Again, I'm not a CPA and this isn't tax advice.  Talk to someone qualified. :)


-Justin

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