Reasons why the IRS algorithm would want to investigate you.
ARTIST Write-off's & Deductions
Art Supplies and Materials
An artist can claim materials needed to produce creative work, including paints, brushes and canvas, as business-related expenses on her federal tax return. She may claim these deductions using IRS Form 1040 Schedule C. An artist may also claim this deduction to offset the cost of material purchases even if her medium is nontraditional such as scrap metal or concrete. The artist must also be able to show the IRS that her work is part of a business and not just a hobby. A professional artist can show profitability from her work and that she depends on this activity for her livelihood.
Art Studio Space Claiming a deduction for an art studio space for an artist is similar to the office space deduction other self-employed workers use. An artist may claim a deduction using the square footage of the studio space, including restroom facilities, as long as he uses the space solely for business purposes. The artist may also deduct yearly expenses relating to utilities, including electricity, heat and air conditioning, to keep the studio space livable and conducive to working. Education Expenses Education expenses to improve as an artist, including taking private lessons, participating in college courses and attending artist lectures, are tax deductible for a professional artist. The IRS allows these deductions for the same reason it allows deductions for education with other professions. It allows the artist to continue to grow and increase skill level in the field which may open up new business contacts. An artist may also deduct the cost of museum and gallery memberships as business-related expenses.
Travel and Promotion The costs of promoting gallery events can be substantial if the artist wishes to have a wide range of exposure. The IRS allows a professional artist to deduct the costs of promoting work, including print advertisements, business cards and radio and television ads, as business-related expenses. Similarly, an artist may deduct travel costs related to business, including mileage using the IRS' standard mileage rate and meal expenses.
As of 2023 the standard mileage rate deduction for business miles is $0.14 per mile charity, $.65 cents per freelance, medical $.22 cents, moving $ .22 cents.
Tax Deductible Expenses for Artists
Artists: Use this list to help organize your art tax preparation. This is a basic list of typical expenses incurred by artists. You may have others.
Art supplies Books, magazines, reference material Business gifts Business insurance Business meals Cabs, subways, buses Copying, printing Cultural events/ museum entrance fees Entry fees Equipment and software Film & processing Framing Gallery fees Gas and electric Internet Legal fees Memberships (museums, professional organizations) Messengers, private mail carriers, postage Office supplies Promotion Studio or home office rent Tax preparation, Telephone Travel
Freelancers
Tax Deductible Expenses for Freelancers
Freelancers: Use this list to help organize your freelance tax preparation. This is a basic list of typical expenses incurred by freelancers. You may have others.
Art supplies
Materials
Driving
Book, magazines, reference material Business insurance Business meals Cabs, subways, buses Equipment Gas and electric Legal and professional fees Memberships (professional organizations) Messengers, private mail carriers, postage Mortgage interest/taxes Office rent Office supplies Promotion Software Tax preparation Telephone/internet Travel
MUST HAVE DETAILED RECORDS AND A CALENDAR LOG BOOK!!!
Human resources, or HR, manages the employee life cycle, including recruiting, hiring, onboarding, training, performance management, administering benefits, compensation and firing. Regardless of a company’s size, it needs an effective human resources department to manage workforce labor, company policies and ensure legal compliance.In this article, we explain what human resources is, how an HR department operates, the skills needed to succeed in this area and common human resources jobs.Key takeaways:The primary functions of a human resources (HR) department include recruitment and staffing, training and development, compensation and benefits, employee relations, legal compliance and corporate image. Individuals who work in HR typically have strong people skills and enjoy helping others succeed.
Common HR jobs include records specialists, human resources assistants, compensation and benefits specialists, recruiting managers and human resources directors.
Human resources oversees employment-related functions of a business or company through several duties and responsibilities, including:
· Recruiting and interviewing candidates
· Adhering to state and federal law
· Investigation
· Laying off or firing of employees
· Management of company benefits and pay
· Managing and executing disciplinary actions
· Updating employee personnel files
· Onboarding new employees
· Organization and development of company culture
· Ensuring a company adheres to labor regulations
· Creating and implementing workplace policies
· Writing and revising the employee handbook
· Offering professional and personal counsel or support
Why would HR want to meet with me?
HR has a wide variety of functions, so the reasons for requesting a meeting with an employee vary. Below are some common reasons HR may want to meet with you:
-Ask you for help with a project
Sometimes, HR may request a meeting to invite you to take part in a specialized project that falls outside of your usual responsibilities. It's common for companies and businesses to search for ways to improve productivity and functionality by organizing new projects or ventures. If HR has requested to meet with you, it may be because a future or current project could benefit from your skills and talents.
-Inform you of changes in benefits
HR may ask to meet with you if your employer is experiencing changes to their benefits program. In this meeting, HR may want to discuss changes in health, dental or vision insurance, your enrollment in a new or altered insurance plan or your options for company-matched retirement accounts like a 401(k).
-Alert you to changes in compensation
If your employer needs to change your current compensation, HR will discuss these changes with you. HR may ask to meet with you if your employer is offering you a bonus or promotion or if they have to decrease your pay or offer you a lower pension. HR may also ask to meet with you to explain any upcoming changes to overtime pay, paid time off, paid holidays or extended leave policies. In a meeting about compensation changes, your HR Manager may explain the terms and conditions of these changes and how they'll affect your employment.
-Discuss the idea of transferring you
HR may ask to meet with you if you are being transferred to another department or position within a company. A transfer could be because of restructuring within the company, or because your employer believes you could excel in another role. In the event of a transfer, HR will discuss the terms of your new role such as job description, start date, training, compensation and benefits.
-Organize training and team-building
HR may organize and implement employee training and team-building practices. Often, training includes groups of employees based on their job performance or department within a company. Typically, training includes exercises and activities that promote effective communication, trust, team-building and skill development. These practices may take place during the workweek, on the weekends or during a company trip. If HR selects you to take part in a company training, they may ask to meet with you to discuss the logistics of the program and your involvement.
-Ask questions for an investigation
HR may request to meet with you during an investigation regarding employee problems such as disputes between coworkers or the violation of company policies and procedures. Even if you're not the central subject of the investigation, HR may call you in for a meeting to discuss any knowledge you have on the matter. This could include anything you've heard or witnessed regarding the investigation.
-Conduct a performance evaluation
Performance evaluations are a common practice among employers, usually on a recurring schedule. If HR has asked to meet with you, it may be time for your next performance evaluation. During a performance evaluation, HR and other members of management meet with you to discuss your overall performance in your role, areas where you can improve and any outstanding achievements or moments you've excelled since your last performance evaluation.HR may also request to meet with you to offer you praise or congratulations on recent accomplishments or situations in which you've performed above and beyond your duties.
-Discuss termination or layoff
Sometimes staff reductions may be necessary, though difficult, decisions made by your employer. HR handles terminations, layoffs or furloughs because of unforeseen circumstances or financial struggles. It is often the responsibility of HR to evaluate positions within a company and decide which are necessary and which can be temporarily or permanently ended. If HR has asked to meet with you, it may be to discuss your termination, furlough or layoff. If this is the case, HR typically outlines the reasons for the end of your employment and the terms and conditions of your departure.Sometimes, HR may present you with a severance letter that offers a detailed description of any severance pay, extended benefits, outplacement services or other forms of support after your employment.Related: Termination vs. Layoff: What's The Difference?
-Be honest in your answers
If HR has requested a meeting with you to discuss an ongoing investigation involving another employee, it's important to remain honest in your responses. Even if you have a good working relationship with the employee in question, be honest about any information you may have regarding the incident or topic of investigation. Your honesty and willingness to assist in the investigation show your employer your reliability and that you value the well-being of the company.
-Do your best to stay positive
When HR requests to meet with you, it's easy to feel uncertain or nervous about the reason for the meeting. Try your best to remain calm and positive. Often, there is little you can do to interpret the cause of the meeting request, but remember there are many reasons HR might want to meet with you. -Be sure to own your actions
If HR has requested a meeting with you to discuss a problem in your behavior or work performance, it's important to take ownership of your actions. Consider the points your HR manager or employer raises about your performance and reflect on ways you can improve. Showing a willingness to learn and correct behavioral or performance issues shows your employer your accountability and ability to accept constructive feedback.
-Consider requesting examples
If HR has approached you with issues or concerns about your behavior or performance and you're unsure of instances in which those issues have arisen, consider asking for specific examples. Understanding the exact ways in which your behavior or performance hasn't been satisfactory can help you improve in those areas in the future. Often, HR managers and employers appreciate employees who will learn all they can to improve their job performance.
-Consider asking for help- legal representation is your right
If HR has asked to meet with you to discuss issues of unsatisfactory performance, consider asking for career training or personal coaching. Often, employers help employees who are struggling with career or personal matters in order to help improve their performance at work. Most employers appreciate an employee who can ask for help when they need it, and they'll be happy to provide whatever help possible.
-gas lighting - (psychological manipulation of a person usually over an extended period of time that causes the victim to question the validity of their own thoughts, perception of reality, or memories and typically leads to confusion, loss of confidence and self-esteem, uncertainty of one's emotional or mental stability, and a dependency on the perpetrator 2. the act or practice of grossly misleading someone especially for one's own advantage)
-eye witnesses
-traps
-callouts
-dealing with narcism
WORKPLACE CONFLICTS
Workplace conflicts can sap energy from any small business. Resolving issues quickly and effectively – and helping prevent them from occurring again – is critical to smooth sailing. Business managers overall spend an estimated 40 percent of their time dealing with conflicts both big and small, so it’s no trivial matter.
It’s a fact of business life. Disagreements, disputes, and honest differences exist everywhere. For small business owners and entrepreneurs, the key is this: By treating conflicts as catalysts for increasing energy and productivity, you can turn them from negatives into positives.
Here are five ways to make workplace conflicts constructive:
1. Break the ice first
Most people are ready to complain, debate, or argue at the outset of any conflict. They’ve conjured up their best arguments and are ready to do battle – usually without giving the matter any careful thought.
Try to avoid addressing the topic of the controversy immediately. That can get people stuck in their positions. What you need is a way to open a conversation about a difficult issue in a non-threatening way. An icebreaker in this case is not idle chitchat, but a smooth transition.
For example, the ideal opener might ask for a person’s own take on something both work-related and positive. For example, if the conflict involves two workers involved in the same project, ask each of them how they became involved and what they hoped to achieve.
2. Don’t simply try to mediate.
Many business owners try to be neutral “third-party” mediators in workplace conflicts when in fact that’s not their role. Your obligation is to the interests of the business and others who work there, and you need a combination of skills, structure, and finesse to express (and impose) your own view on how things need to be. You are the boss, after all.
3. Listen closely and talk less.
Sometimes what you don’t say is more important than what you do. Good outcomes come from listening carefully to others. This sends a positive message that you are genuinely concerned. And it’s simply the best way to get to the bottom of what’s really going on. To get this going, try asking an open-ended question (not a yes or no). Then listen carefully to that person’s side of the story. Quickly re-insert yourself into the discussion if it turns negative.
4. Use positive language and encourage others to do the same.
Any frustrated business owner knows how easy it can be to slip into negativity after a conflict erupts. Always think before you speak. Remember, it’s a conversation, not a trial. If you keep the language positive, whoever you speak to will likely mirror what you’re doing.
Even the needs of the business can be expressed in positive terms, which will lead to a better tone overall. For example, you can say, “This is affecting the entire business, and we need to address it so we can get everyone focused back on our goals.” When you keep things positive, you can work toward great solutions efficiently and effectively.
5. Aim for SMART solutions:
Your goal is not just to defuse a situation in the near term, but also to come up with a sustainable answer to the problem. That’s where the SMART approach comes in. SMART means this:
Specific: Be clear about who will do what, when, where and how.
Measurable: Establish a way to tell that something has been done, achieved, or completed.
Achievable: The solution should fit the situation and be doable by those involved. Don’t set anyone up to fail.
Realistic: Check calendars for holidays and vacations; look at previous performance to predict future actions and allow time for glitches and delays.
Timed: Set reasonable deadlines and target dates and provide necessary tools and support to meet those target
Notes from class to make your own freelance contract 101:for commissions and personal projects.
Date/When/Where/State
Identify parties- Who is "the client", who is "the freelancer", The client shall be known as, the freelance artists for hire shall be known as
Independent contractor- Identify the artist as an Independent Contractor, which allows to artist to work for various companies, productions, and related industries; without overlapping any intent of the client.
Non Competition Clause-Void- in California- Non competition clauses are no longer valid in California after AB 1076 effective 1076
Job Specifications- "4 illustrations in watercolor on arches paper 11x17"
Cost- list the exact cost per piece, include all items that make up that final.
Job Breakdown& specifics- job shall be completed in ____media. Job size will be_____. Job shall be turned in in ____ format.
Job Deliveryto______, on date_____.
Individual in charge- List for sending and receiving. While doing the work for Threshold Entertainment, all assignments and work in progress shall be emailed to, the PM (production manager) Jenifer Lopez. All notes and revisions from Threshold shall be sent through thePM (production manager) Jenifer Lopez.
Revision policy. Define the process of the job- reference, thumbnail, rough, final line , final paint. Define Major & Minor revision policy- and when in production it happens. Explain in detail- the reference, and thumbnail phase shall be done in pre-production, the rough drawing/sketching/comp phase to shall be production phase, final production shall be the line clean up and finished color/render
-------------THIS DICATES WHETEHER OR NOT YOU MAKE MONEY!!!---------
Major revision= is 30 - 60 % in the beginning stage of design-allowing multiple changes in thumbnail, 1 major change of rough drawing to final drawing
Minor Revision5-10% change in final, usually for line cleanup, or final color change adjustment
Re bill fee-Any time there is a major revision inside the final production phase, it shall be billed as a new piece.
Kill fee- if at anytime the client ends production, all work developed in pre-production to production will be billed at 50% of cost, all work completed to final production will be billed at 100% of cost
Delivery Dates-official mailing date, in person delivery, on line, where, in what format. If digital file please include the url upload link, file size, etc.
Delivery Person- state who work is to be delivered to, always go production manager, a production assistant is a negative
Invoice date- note when an invoice shall be submitted, and to whom
Addendums- Any changes, additions, or expantions to this contract shall be made both parties, and signed/dated in agreement.
Signature/date-of agreement and understanding
Contact information- listed on the bottom, email & phone
Payment delivery- As all work is delivered on time and in good faith, payment shall be delivered 7-10 days after invoice is delivered.
Payment installment dates- dates of payment per project, common for art murals and projects involving high cost of supplies
Return of original files- After receiving final payment all originals. sketches, scripts, original files and ideation shape be handed to client
Credit - the artist/independent contractor shall be given credit for all work competed with all job duties stated
State of validity & court system- the contract was created by the State of California laws and questions regarding its validity/agreement shall be held within California courts
Non disclosure agreement- this is an added guarantee to protect your client and to protect you
NON-DISCLOSURE AGREEMENT (NDA)
This Nondisclosure Agreement or ("Agreement") has been entered into on the date of ______________________________ and is by and between:
Party Disclosing Information: ______________________________ with a mailing address of____________________________________________________________ (“Disclosing Party”).
Party Receiving Information: ______________________________ with a mailing address of____________________________________________________________ (“Receiving Party”).
For the purpose of preventing the unauthorized disclosure of Confidential Information as defined below. The parties agree to enter into a confidential relationship concerning the disclosure of certain proprietary and confidential information ("Confidential Information").
1. Definition of Confidential Information. For purposes of this Agreement, "Confidential Information" shall include all information or material that has or could have commercial value or other utility in the business in which Disclosing Party is engaged. If Confidential Information is in written form, the Disclosing Party shall label or stamp the materials with the word "Confidential" or some similar warning. If Confidential Information is transmitted orally, the Disclosing Party shall promptly provide writing indicating that such oral communication constituted Confidential Information.
2. Exclusions from Confidential Information. Receiving Party's obligations under this Agreement do not extend to information that is: (a) publicly known at the time of disclosure or subsequently becomes publicly known through no fault of the Receiving Party; (b) discovered or created by the Receiving Party before disclosure by Disclosing Party; (c) learned by the Receiving Party through legitimate means other than from the Disclosing Party or Disclosing Party's representatives; or (d) is disclosed by Receiving Party with Disclosing Party's prior written approval.
3. Obligations of Receiving Party. Receiving Party shall hold and maintain the Confidential Information in strictest confidence for the sole and exclusive benefit of the Disclosing Party. Receiving Party shall carefully restrict access to Confidential Information to employees, contractors and third parties as is reasonably required and shall require those persons to sign nondisclosure restrictions at least as protective as those in this Agreement. Receiving Party shall not, without the prior written approval of Disclosing Party, use for Receiving Party's benefit, publish, copy, or otherwise disclose to others, or permit the use by others for their benefit or to the detriment of Disclosing Party, any Confidential Information. Receiving Party shall return to Disclosing Party any and all records, notes, and other written, printed, or tangible materials in its possession pertaining to Confidential Information immediately if Disclosing Party requests it in writing.
4. Time Periods. The nondisclosure provisions of this Agreement shall survive the termination of this Agreement and Receiving Party's duty to hold Confidential Information in confidence shall remain in effect until the Confidential Information no longer qualifies as a trade secret or until Disclosing Party sends Receiving Party written notice releasing Receiving Party from this Agreement, whichever occurs first.
5. Relationships. Nothing contained in this Agreement shall be deemed to constitute either party a partner, joint venture or employee of the other party for any purpose.
6. Severability. If a court finds any provision of this Agreement invalid or unenforceable, the remainder of this Agreement shall be interpreted so as best to affect the intent of the parties.
7. Integration. This Agreement expresses the complete understanding of the parties with respect to the subject matter and supersedes all prior proposals, agreements, representations, and understandings. This Agreement may not be amended except in writing signed by both parties.
8. Waiver. The failure to exercise any right provided in this Agreement shall not be a waiver of prior or subsequent rights.
9. Return of Confidential Information-Artwork, Scripts, Sketches
Receiving Party shall immediately return and redeliver to Disclosing Party all tangible material embodying any Confidential Information provided hereunder and all notes, summaries, memoranda, drawings, manuals, records, excerpts or derivative information deriving therefrom, and all other documents or materials (“Notes”) (and all copies of any of the foregoing, including “copies” that have been converted to computerized media in the form of image, data, word processing, or other types of files either manually or by image capture) based on or including any Confidential Information, in whatever form of storage or retrieval, upon the earlier of (i) the completion or termination of the dealings between the parties contemplated hereunder; (ii) the termination of this Agreement; or (iii) at such time as the Disclosing Party may so request; provided however that the Receiving Party may retain such of its documents as is necessary to enable it to comply with its reasonable document retention policies. Alternatively, the Receiving Party, with the written consent of the Disclosing Party may (or in the case of Notes, at the Receiving Party’s option) immediately destroy any of the foregoing embodying Confidential Information (or the reasonably nonrecoverable data erasure of computerized data) and, upon request, certify in writing such destruction by an authorized officer of the Receiving Party supervising the destruction).
This Agreement and each party's obligations shall be binding on the representatives, assigns and successors of such party. Each party has signed this Agreement through its authorized representative.
DISCLOSING PARTY
Signature: _____________________________________________________ Typed or Printed Name: ___________________________ Date: _______________ RECEIVING PARTY Signature: _____________________________________________________ Typed or Printed Name: ___________________________ Date: _______________
-Non Competition Clause- New Change CA Jan 1, 2024 AB 1076
-Rights Clauses- Intellectual Ownership, copy rights, trade marks, all distribution rights
-Payment 30 days
-Force Majeure- unseen circumstances
-Indemnification Clause
-Arbitration
-Exclusivity Rights
-Disparagement Clause-(speak no ill)
-Receiving Credit
-Equitable Relief- (right to damages)
-Contract by state vs state the work was completed
-Inventions
-First right of refusal
-Severability Clause
-State of Legality
Without a severability clause, a contract could be deemed unenforceable because of a default on just one part of the contract. Sometimes though, severability clauses state that some of the contract’s provisions are so essential to its purpose that if they are illegal or unenforceable, the contract as a whole will be voided.
A severability clause in a contract allows certain parts to remain in effect even if others are illegal or unenforceable.
Severability might refer to certain vital provisions that must be left intact.
Severability clauses often contain savings language and reformation language.
Contract Basics
Contracts are legal agreements between two parties or more. Legally binding contracts must have essential elements to be enforced in court. Some contracts that are missing one or two of these essentials will still hold up in a court, but it's best to have them all covered.
A contract is made basically any time one entity offers something to another and the offer is accepted. Think of the last time you accepted a job offer. The company offered you a job and you accepted, therefore a contract was formed.Employment contractsare one of the most common types of legal agreements.
Contract Classification
Usually, the types of contracts you'll come across in the business world are classified as simple contracts. These can be made:
In writing
Verbally
With action
To a witness
Bilateral contracts are one of the basics where both parties act to uphold the agreement. If one person promises something to someone else and that person agrees to give something in return, they've entered into a bilateral contract. When a product or service is sold and the customer provides payment, the company selling the item and the customer entered into a bilateral contract.
Unilateral contractsare agreements where one party promises something in return for the action of the other. If you've even returned a lost dog for a reward, you've entered into a unilateral contract. The dog owner paid you a reward for the action of finding their pet.
Offer
First, an offer must be extended in order to begin a contract. This should include details of the agreement and its terms and conditions. Simply put, the offer is the offeror's attempt at entering into a contract with another.
Sometimes businesses will look for contractors through an invitation to treat by letting people know that they are interested in entering into a contract.
Acceptance
Once the offer is extended, it's in the hands of the offeree to either accept or reject the proposal and its terms and conditions. Offerees can accept offers via mail, email, or verbally.
Most states use the mailbox rule meaning that, if an offer is accepted via mail or email, the moment the acceptance is placed in a mailbox to be mailed or sent via email, it has officially been accepted. This holds true even if the offerer never receives the acceptance. Within this acceptance, there needs to be a clear statement that the terms of the agreement are all accepted.
Meeting of the Minds
The meeting of the minds in contract law refers to the moment when both parties have recognized the contract and both agreed to enter into its obligations. This is also called:
Genuine agreement
Mutual agreement
Mutual assent
Consensus ad idem (meeting of the minds)
Even after the parties have entered into the contract, it can be voided a few different ways including duress, undue influence, fraud, or misrepresentation.
Consideration
Something of value must be exchanged in order to have a valid legal agreement. Usually, things like products, property, protection, or services are offered for the exchange of money.
If not trading in money at all, the parties should be sure that the court would view whatever they are trading, also called their consideration, as valuable.
Capacity
Each party must be fully able or have the legal capacity to enter into the contract in order for it to be considered valid. For instance, you cannot enter into a legal contract with a three-year-old. Both parties must be of their right mind in order to form a contract, so a valid agreement could not take place if one of the parties is under the influence of any mind-altering substance. This also includes the desire of both parties to enter into the agreement free from coercion.
Legality
Contracts cannot be created to govern the trade of illegal products or services. A drug dealer cannot enforce a contract with their buyer if their buyer doesn't pay them.
Each party must show legal intent, meaning that they intend for the results of their agreement to be completely legal.
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