> From: Martin Owens [mailto:[email protected]]
> Sent: Thursday, August 29, 2013 1:37 PM
> 
> On Thu, 2013-08-29 at 11:45 -0400, [email protected] wrote:
> >
> > Don't go W2! If you are an independent contractor, W2 defeats your tax
> > advantages. A W2 means you are an employee.
> 
> Can you explain to the lay person what tax advantages you're talking
> about?

There's definitely no tax advantage.  There is a liability advantage.

If you're an employee of a company, then they have to pay FICA, and you have to 
pay FICA (social security & medicare withholdings from your paycheck).  They 
have to provide unemployment and worker's comp insurance.  And as an employee 
of them, anything you do on behalf of the company can be held against them.

If you're a contractor, you create an LLC, you establish a business 
relationship between your LLC and the client.  You are an employee of the LLC.  
(But you don't pay yourself a salary.  Ask your accountant.)  You're required 
to carry workers' comp and unemployment (but this is a frequently violated 
law).  Instead of paying FICA, you pay Self Employment tax, which is generally 
about the same as paying FICA.
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