Small Business

The Royalty checks for writing a book is considered income subject to self-employment tax if the recipient can be considered to be regularly engaged in that business or profession and will report this activity on a Schedule C.
The Royalty checks for writing a book is not considered income subject to self-employment tax if the recipient writes only one book as a sideline and will report this activity on a Schedule E

Generally, transportation from your house to the Army reserves meeting that is not overnight is not deductible.
If you travel overnight you may claim the deduction. Transportation from your regular work location to a meeting on a regular workday is deductible as a miscellaneous itemized deduction subject to the 2% AGI limitation on IRS Schedule A.

Generally, the costs to launder your uniform are deductible as a miscellaneous itemized deduction subject to the 2% AGI limitation on IRS Schedule A.
This is true if you are prohibited from wearing the uniform when off duty.

Individuals and Corporations must file yearly tax returns, nonprofit entities must file annual information tax returns on Federal Form 990 - Return of Organizations Exempt from Income Tax or Form 990EZ (990 short form). These forms compile financial information including program activities, names of board members, and other basic information.

NO. In general, nonprofit entities with total yearly "gross" receipts over $50,000 must file federal form 990 annually. There are exceptions of organizations who do not have to file. In general, Churches government agenciesand certain political organizations do not have to file any form. If gross annual receipts are equal to or greater than $200,000 or its total assets are equal or greater than $500,000 the Form 990 must be used instead of form 990--EZ.

Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less ($25,000 for tax years ending after December 31, 2007 and before December 31, 2012) are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead. If you do not file your e-Postcard on time, the IRS will send you a reminder notice. There is no penalty assessment for late filing the e-Postcard, but an organization that fails to file required e-Postcards (or information returns – Forms 990 or 990-EZ) for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year. Federal IRS offices have Forms 990 and 990 EZ forms, as well as the Instructions. You can request these forms by phone at 1-800-829-3676 (1-800-TAX-FORM). Also you can get them on line: , click on Forms & Pubs, and then Forms & Instructions.

Form 8868 is used by an exempt organization to request an automatic 3 month extension. (6 months for a corporation required to file Form 990-T. Generally, Form 8868 is due by the due date of Form 990. To be granted payment of balance due is required by the due date for which the extension applies. Mail Form 8868 to Dept of the Treasury, IRS Cenetr, Ogden, UT 84201-0045. Note that Form 8868 can be filed electronically.

A Debit Card is an ATM bankcard used to purchase goods and services and to obtain cash. A debit card debits the cardholder's personal deposit account and requires a (PIN) Personal Identification Number for use. Debit cards branded with a bankcard logo can be accepted in Internet transactions without a PIN.

It depends on what property you are considering for a copyright. A copyright is a form of protection provided by U.S. laws to the authors of original works of authorship, including literary, dramatic, musical, artistic, and certain other intellectual works. Copyright protection begins from the time the work is created in a fixed form. When granted the copyright immediately and automatically becomes the property of the author who created it. Copyright registration is optional and generally not a requirement for protection. However, registration provides several advantages to copyright owners. It establishes a public record of the copyright claim and is necessary before any infringement suit may be filed in a court of law. Registration may be made at any time within the life of the copyright. If more information is needed speak to your local CPA or call the Copyright Office Public Information Office at (202)707-3000. or go to their Web site at http://lcweb.loc.gov/copyright/.