nomail1983[at]hotmail.com wrote:
- quote -

[...]
- quote -

Not that I'm aware of. For income tax purposes CA generally
conforms to federal treatment of self-employed, no separate
Schedule C required.

-Mark Bole

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Mark Bole <ma...[at]pacbell.net> wrote:
- quote -

Yes, I realized my mistake after posting. However, DE-44
does pay lip-service to the self-employed on page 110, where
it states: "Self-employed individuals may elect to cover
themselves for SDI and PFL benefits under provisions of the
CUIC" [Calif Unemp Ins Code].

That raised two questions in my mind, both of which I think
I've answered now.

First, in light of the mention of the self-employed on page
110, how much more of DE-44 might apply to the
self-employed? (Rhetorical.)

Since a literal meaning of "self-employed" might be
"employed by oneself", I reasoned that it is possible the
state might see the self-employed as an employer of one,
namely himself. (I know now that is not the case.) Hence
my questions about UI and ETT taxes, which are paid by
employers, not employees.

Second, does the sentence quoted above mean that the
self-employed may elect SDI or nothing at all; or is there a
requirement stated elsewhere that the self-employed "must"
elect some form of unemp ins, and it is saying here only
that there is an elective alternative under the CUIC?
(Rhetorical. I know now that it is the former.)

Is there a Calif publication that addresses all/much of the
tax-related issues for the self-employed, in the same way
that DE-44 addresses those issues for the "employer"?

(I've now looked at EDD pubs DE231EC and DE8714CC.)

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

joeu2004 wrote:

- quote -

There are no CA-specific "employer" taxes for self-employed.
As such, you are not covered by unemployment, disability
insurance (SDI), etc and do not pay those taxes.

If you have employees, of course, then there are tax
requirements for them. DE-44 clearly defines that employers
are only those who pay wages. If your business consists of
just you, possibly some contractors, but no employees, then
you are not an employer. Also, if you have formed an entity
such as an LLC, there are some franchise fees to be paid,
although some of that is currently subject to litigation.

-Mark Bole

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

What are all the taxes that must be paid by a Calif
self-employed?

For federal, I know there are income tax and both parts of
the Soc Sec and Medicare taxes. What about FUTA?

For state, I know there is income tax (PIT). What about
SDI and/or UI? I am confused by the description in DE-44.
What about ETT?

I don't see the particular self-employment job description
in the Type of Employment table. Job description:
engineering consultant (software programmer), adult Calif
resident, US citizen.

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >