I have a LLC (Limited partnership)  set up for liability purposes.  Partners
come and go as contracts come and go.  The purpose is to coordinate freelancers
in various development tasks for web development or network security.  This
arrangement provides the client with a single point of contact and a single
point of billing.  A markup or margin is always added to the contractor's hourly
rate sufficient to cover administration, billing and taxes.IRS rules regarding
1099 and W-2 is widely abused, and subject to interpretation by different IRS
examiners.
As a general practice, I pay the developer via 1099 when the contracted amount
is less than $500. and via W-2 if over that.  This relieves the freelancer from
having to worry about collection problems from the unknown client, contract
legalities, scope creep, or marketing.  The freelancer gets paid whether or not
I do.
I always have "payment due by milestone" terms built into my contracts, and from
the due date of a milestone payment until payment is actually received, all
development stops.  Fortunately (for me) I have had only one client who would
not pay after delivery of a milestone and that contract was eventually
abandoned.  All code delivered will self-destruct after 30 days unless a key is
delivered (After payment is received.)

======================================
Stop spam on your domain, use our gateway!
For hosting solutions http://www.clickdoug.com
Featuring Win2003 Enterprise, RedHat Linux, CFMX 6.1 and all databases.
Suggested corporate Anti-virus policy: http://www.dshield.org/antivirus.pdf
======================================
If you are not satisfied with my service, my job isn't done!

----- Original Message -----
From: "Candace Cottrell" <[EMAIL PROTECTED]>
To: "CF-Community" <[EMAIL PROTECTED]>
Sent: Friday, October 17, 2003 8:35 AM
Subject: Freelancing vs. Home based business

| When does freelance work become a home-based business that you have to
| incorporate, etc? How are taxes different for freelance/odd jobs vs. a
| full-fledged business?
|
| Candace K. Cottrell, Web Developer
| The Children's Medical Center
| One Children's Plaza
| Dayton, OH 45404
| 937-641-4293
| http://www.childrensdayton.org
|
|
| [EMAIL PROTECTED]
|
|
[Todays Threads] [This Message] [Subscription] [Fast Unsubscribe] [User Settings]

Reply via email to