 Okay, thank you guys. My name is Amy Spivey. I'm with the Justice and Diversity Center and with the Low Income Taxpayer Clinic. I'm here to give you guys a little bit of tips for the gig economy for your taxes this year. So what is the gig economy? Usually you're performing work for somebody else and you're providing a service that's contracted by another organization. If you're working for the gig economy, they might not call it the gig economy. They might not call you an independent contractor. But for example, Lyft, Uber, Postmates, and even Airbnb, they're all considered the gig economy. The key thing is that you're paid as an independent contractor instead of as an employee. If you guys have any questions at any time, just feel free to raise your hand. So here's the difference. Some differences between an employee and an independent contractor. An employee, they usually, you both work for another person or an organization. The big thing here is that if you're an employee, you'll receive a W2 at the end of the year. Whereas if you're an independent contractor, you're going to get either a 1099 miscellaneous or a 1099K for the work you perform. If you're an employee, your taxes are going to be withheld from your paycheck. So you'll get less money than you actually earn. But it's not true for an independent contractor. You don't have taxes withheld from your paycheck. It's your responsibility to make what are called estimated tax payments, which we'll talk about. Also, another key thing is that from the taxes that are withheld from your paycheck, there's something called payroll taxes, which is like an unemployment insurance. And if you're employed, if you're an employee, there's 50% of that is actually paid by your employer. But you're actually required to pay for all of that if you're an independent contractor. And we'll get into more details about what that means. So an independent contractor, you're working for the gig economy, you're on a 1099, you don't get a W2, that means you're self-employed. Many people don't realize that you're considered self-employed when you're working for Uber or Lyft. Again, you work on an independent contractor, usually carry on your trade or business as a sole proprietor, meaning you don't have to go and get incorporated. You don't have to form an LLC. You just work under your name under your social security number. You can also be a member of a partnership or otherwise you work for yourself. One thing to consider here is a business versus a hobby. Now, this isn't applicable to all gig economy jobs. So for example, if you're driving for Uber or Lyft, they're not usually going to consider that a hobby. But one thing could be dog training or dog breeding can be considered a hobby. And the consequence is if you are a hobby and not a business, you can only deduct the losses up to the amount of income that you earn that year. So if you earned $1,000 from dog training and you had expenses of $3,000, you can only deduct the $1,000. You don't get any benefit from the excess losses. But the IRS will presume that your business is not a hobby if you earned income in the last three or five years. So just be careful. This is the key thing here. You want to be profitable in at least three of the last five years. So how do you report your income and expenses if you are self-employed? So at the tax time, you're going to get either a $1099 miscellaneous or a $1099K. Again, that's only if you earn a certain amount. So if you earn $600 or more, you'll get a $1099 miscellaneous, a $1099K. There's a certain number of transactions before that gets triggered. But even if you don't get a $1099, say you only earned $300 from one job that you did, and they didn't give you a $1099, you're still responsible for reporting all of that. And if you look at one of the handouts here, I gave you a sample. This is actually from 2017. It's a Schedule C. And this is where you're going to report your income and any expenses if you're working, if you're self-employed. And it's the profit or loss from a business. You can see it's got the gross receipts. It has a bunch of different expenses that you can claim. And this is just the Schedule C. Now, who has to file? The filing requirements are a little different than if you were an employee. And this trips up quite a bit of people. So you must file taxes if you had net earnings from self-employment of at least $400. So net earnings means your income minus expenses. So if you earned $1,000 from driving for Uber, but you had $700 of expenses, that's a $300 net income. And you don't need to file taxes if that was your only income. The filing requirement is regardless whether or not you meet the other filing requirement. So here are the other filing requirements for 2017. So if you're single and you're under 65, normally you have to make at least $10,400 for you to have to file. So this is the filing requirement threshold. But it's a little different for if you're self-employed. So here I have a couple of examples. One example, you get W-2 income of 9,000. You only get, you have net 1099 income of 300. So your total taxable income is $9,300. In this case, you don't have to file because the two thresholds haven't been met. Your total income is under the 10,400 and your net 1099 incomes under 400. Does that make sense, everybody? So it's like a dual filing requirement threshold here. So another example, here you only have $1,000 of W-2 income, but you have 500 of 1099 income. Even though your taxable income is only $1,600, you still have to file. And that's because the $500 here. So again, this one you have to file because you meet the total threshold, even though you only had $100 of self-employment income, you went over the threshold for filing of the 10,400. And those amounts change each year. Not the $400, but the total amount changes each year. So you'll want to look at the instructions each year. So I mentioned that one of the things you wanted to be aware of is what's called estimated tax payments. Now if you're on a W-2, your taxes each year, or each paycheck they get taken out of your paycheck, then they get sent to the IRS on your behalf. And we have what's called a pay-as-you-go tax system. So you're supposed to never be too far in debt with the IRS for your taxes. So for self-employed, no one's withholding money from your checks. So the IRS says that if you pay us quarterly four times a year, then that's the same as you're an employee on a W-2 and they're taking it out every check. You'll want to complete this form called the 1040ES. Here's a picture of it here. And who must pay these estimated tax payments? If you're going to owe more than $1,000 at the end of the year, you need to pay estimated tax payments. And otherwise, you're going to get penalized. There's a penalty for underpaying your tax. And again, this is because we're on that pay-as-you-go system. It's about the interest and everything. So here's an example. If you earn $15,000 in net self-employment income, I did some calculations using the 1040ES worksheet. And you're going to owe at the end of the year around $2,373. So you want to pay about $534 each quarter. So you need to budget for this. This is shocking to a lot of people, but you've got to budget for these estimated tax payments because you don't want to be hit with such a surprise at the end of the year. You're going to owe a lot more than you think you owe, and then there are going to be penalties on top of that. But here, compared to... Yes. It's a very complicated calculation about how many days late it was from each quarter. It's not a lot, but it can be significant if you end up owing a lot of taxes. It's a percentage of how much you owe, and then it's a function of time, how late you've paid. So to compare, if you earn $15,000 in wages, you're an employee, you're only going to owe about $1,700 in taxes. So you see you owe more when you're self-employed because those payroll taxes, like I said, you must pay 100% of those payroll taxes. The Medicare and Social Security, but your employer pays that when you're on a W-2. So a few business deductions. A quick note about record keeping. I have to beat this in everybody's head. Keep your records. You must keep meticulous records that can form to the IRS standards. If you get audited, the IRS is not lenient on records for the deductions that you expenses that you claim here. If you don't have the records, they're not going to give it to you. So some common business deductions. We have home office expense, car and truck. Car and truck expenses are a huge expense that you can take that many people don't, especially if you're driving for Lyft or Uber. Rental expenses depreciation. If you're self-employed, you can also deduct health insurance premiums. Whereas if you're an employee, you can't always do that. Internet and phone. So home office expenses. Does anyone have a home office? You do. Have you claimed it in the past? Okay. Yeah. So you can, there's two methods. You can do a simplified or a regular method. And I would suggest seeing this publication 587 for details. This is just a brief overview. There is a lot of details about claiming the home office and claiming any of these expenses. I just wanted for you to be aware that these are types of things that you can claim, because some people don't even realize that they can take these types of deductions. So the basic requirements for the home to qualify is that it must be regular and exclusive use. It can be a whole room. If you have a spare room, you can make that whole room your office. But me, I share an office with my partner at the house. We have a divider. I have a portion of it and he has another portion of it. And that's a, you know, a segregated part of the room that's exclusive, used regularly and exclusively. Did you have a question? Okay. It also has to be your principal place of your business. Now, there are some rules if you have a main office and you also use this for administrative work. You can deduct it in some instances, but usually it has to be your principal place of business. Yeah, it really has to be sectioned off. You can get some dividers. I would recommend that. And if you do have a home office, take pictures of it, because that's something that the IRS, they can come do a home visit. So you want it to be sectioned off, but also I take pictures of it. So you don't always have to keep that divider up, you know, realistically, but put it up there, take a few pictures, you'll need to take the square footage of exactly the office space that you have. Because the way that you take the deduction for the simplified method is based on the square footage of the area versus the square footage of your home. And you don't have to own your home to take this deduction. If you're a renter, you can take it as well. You would just deduct your rent and your utilities instead of your mortgage and your utilities. So car and truck expenses, this is a huge one for people in the gig economy because a lot of times you're making deliveries, you're going to various people's homes. You can use either the standard mileage rate or actual expenses. Well, always your first year you have to take the standard. I always recommend everybody take the standard mileage rate your first year. So if you don't take it in your first year, you can never take it. The first year that you use that car for business. Actual expenses is a lot harder to keep track of. You have to keep track of every single receipt for every gas fill up that you do. Every piece of work you have to have the receipt, the invoice, not just your bank statement. So it includes the ordinary and necessary costs of traveling between workplaces or clients. This doesn't include what are called commuting expenses. And that's travel between your home and your place of work. So in the morning, if you're, say if you're driving for Uber, you can't take the mileage from your home to your first client because that's considered commuting expenses from your home to your place of business, which would be the first client's home. It's a very nuanced explanation, but for your first trip don't include it. It's commuting expenses. Now when you're driving between clients, that's not commuting expenses. Those are your actual car and truck expenses. But yeah, you can claim expenses between rides. Now one thing if you are driving for like Lyft or Uber, they will give you a mileage report at the end of the year, but that only includes mileage for the trips. It doesn't include between client, between rider trips. So for example, you picked up someone, you drove them from here to the airport, you know, 10 miles, and then you went and picked up someone else in San Francisco, did they turn off their mileage tracker there, and you don't get to the benefit on their end of when you drove another 10 miles to pick up your next ride. But you are allowed to take that for tax purposes. You just have to keep track of that yourself. And also I gave you guys a sample mileage log here in the handout. This is just a quick one that I did with the level of detail you need to take these expenses. So for the standard mileage versus actual expenses, the standard mileage, you just deduct 50, it's in 2017, it's 53.5 cents per mile. And if you see on the mileage log here, we've got the miles, this trip, and you would just add up all those, you would, at the end of the year, and you would times it by 53.5 percent or cents, and then that's how much your mileage, your car and truck expenses would be for the year. It's supposed to encompass all work you would need on your car for that year. So that's why it's more than what you pay actually per mile in gas. It's sort of a false construct, but it's supposed to, in lieu of you keeping track of every repair, every oil change, you just take the standard mileage. So on this mileage sheet here, there are apps that do this for you now. I'm not sure, I don't know the names of any of them, but I've been told that people use apps. If you are a pen and paper person, I have this on my phone in just Google Sheets. I pull it up whenever I take a trip between clients. I fill it out that way. I never, I'm having to do it later. You should always do it at the time that you make that expense. Another tip that I, if you do use your car for business, I suggest taking photos of your odometer every once in a while, because one thing the IRS looks at is the amount of miles you've driven in the entire year, and usually people produce an oil change receipt that has how many miles periodically throughout the year, but you can also take a picture if you're not getting oil changes regularly or just as extra backup for substantiating this mileage log. In some of these expenses, they're going to be mixed business and personal expenses. I mean, a lot of people don't have a separate cell phone for work. I mean, I don't. I use my phone for work and for personal use, but you can only claim the business expenses for what you've actually used it for. You just need to apply in a percentage to the total cost based on the amount you use for business purposes. So for cell phone, usually I would look through cell phone records and say, okay, I can see how many calls I made on my cell phone for business. I would count up those minutes at the end of the year and then find the percentage that way. Because again, the IRS, if they come after you for an audit, they're going to want to know how you came up with percentage of your cell phone. So just don't put your whole cell phone in there, please. A lot of people do. It needs to make sense for how much you use it for personal and how much you use it for business. Is there any questions so far? So record keeping. I've alluded to some of this already. Why do we want to keep records though? Audits number one and audit. You can be audited at any time. It's a lot of times it's a random, just a random draw. Everyone gets audited at some point in their lives. You need the records to substantiate these expenses that you are going to claim. In the IRS, they're going to consider documentary evidence adequate if it includes the amount of the expense, the date, the place and nature of the expense. So the business purpose of the expense. And if you look at the mileage log, you can see I have here the date, the business purpose. So here, for example, in the top one, I wrote travel between writers. It has all this detail. That's your business purpose. The types of records you want to keep. Bank statements, credit card statements are not enough. The vast majority, I would say more than half of the clients that we see are self-employed people. They got audited. They submitted only to the IRS their bank statements or their credit card statements to show, hey, this is how I came up with my expenses. And they got no, the IRS was, they gave them no expenses. Bank statements are not enough. You have to have the bank statements accompanied with the receipts and invoices. Before you can use the paper receipt you get from the register an invoice, copies of canceled checks. Sometimes at the back of your bank statement, it'll have a canceled check that say you wrote it to PG&E for your electricity bill. The mileage log, business calendar. If you keep your calendar, I don't know, Google calendar or paper calendar, you can use that to help with the mileage log. If you didn't keep a completely accurate mileage log, you can show, hey, I went to this meeting on this date if you can pull up your old calendar records. Another thing you want to keep is a profit and loss sheet, a balance sheet and a general ledger. Here's an example of an invoice and a receipt. Here's an invoice. You can see it has the company, it has who you were billing it to. It has a detailed description of every expense that you had. It has the invoice total. Again, this all comes back to why keep the records. It has to have the amount, the place, the date and the nature of the expense so that we can track it back to the business. This receipt here is a lot more basic. This is what you would get at a restaurant. I recommend scribbling a little note on this. Say, met with client such and such at this restaurant just so that you know at tax time or if you in an audit that exactly what that categorizes as. Sometimes it's just a register receipt. It doesn't have the name of the place. It's just a basic receipt that you would get at any generic register. So a good habit is to whenever you get those write it down, write down a little one or two words to say what this was about, what the business purpose of this was, put it in your file, file it away. Here's just the picture of the mileage log. Here I've got two separate portions of the mileage log. This one is if you were just with one job. This one sometimes a lot of people are doing more than one job, more than one gig. And I just added another line here that says the company so that at the end of the year when you're doing your taxes, you can separate out the expenses based on your job. Now if you do have more than one type of job, it's more than one business. So for example, if you were driving for a lift, you would fill out one schedule C for lift with all the lift expenses. And then if you were doing dog walks through rover or wag, you'd have a separate schedule C for your dog walking business. So each one of those types of businesses would be a separate schedule C. Now if it was, if you did for Uber and Lyft, you can do those both on the same because you're both driving and the expenses are going to be similar. Okay, profit and loss sheet. I highly recommend that you use a software, something similar to QuickBooks. There's some free options out there. QuickBooks is paid, but it has a lot of functionality. This is going to help you keep track of your expenses and your income throughout the year. Some of the software can, you can upload your bank information and it will sink with it. And then all you have to do is do a drop down menu and say, this is for category car and truck expenses or this is meals and entertainment. You can also make your own format for a profit and loss. You can just use this schedule C as a guide. It's really all the profit and loss is this. It has your gross receipts and then it would have each expense in each category. So I always recommend people use this as a guide. When you are categorizing expenses, if you want to make your own format, you don't want to use one of the paid or free software. You can just use Excel, use Word. It'll be a little harder, but it has the same function. So you can use this as a guide. I would caution that not every item on here is something, they don't have lists of every expense that you can take. So there is a list for other expenses and a category for other expenses that you can take. Something like postage that's not directly listed on here, but that is an expense that you can take. So tax problems that you can run into that you can run into because you're self-employed. The IRS, they can audit your tax return that you file for up to three years. If you're audited and the IRS finds a substantial error on your return, they can say, you know what? We're going to go back six years. We think that we're going to see this problem in three additional years, so they'll go all the way back six years. If they find that you committed fraud under their standards, there's no statute of limitations. They can go back and audit as far back as they want to. File your tax return. File your tax return, please. If you don't file your tax return, they have an indefinite time to if they get any information thinking, oh, I think they should have filed a tax return, there's no statute of limitations if you don't file your tax return. So 10 years down the line, they can come and say, hey, you didn't file this tax return. What's going on? And at that time, that's when it would start the three years. And sometimes they will file a file tax return for you. It's called a substitute tax return. And that, for example, if, say you didn't file your tax return, you didn't know that you had to, you didn't think you had to, but Uber or Lyft, whoever sends a 1099 to the IRS, lets them know, hey, I've sent this person a 1099. The IRS's computer say, wait a minute, we didn't get a tax return for that person. We're going to create one based on the information we have from another company. Same thing with a W-2. If you get a W-2 and you don't file your tax return, the IRS knows you got that W-2. And if you were required to file, they'll just file for you. And then at that point, you don't get to take any of these expenses. You'll have an option to come back to them with expenses, but they'll just file with whatever income they think that you had. The state of California is even worse. If you have a contractor's license, but you haven't worked as a contractor for three or four years, the state of California will say, hmm, a contractor in this area probably earns around $65,000 a year. Hey, they earned $65,000 this year, and they just file a tax return for you for $65,000. And then you have to dispute it. So it's very important that you file a tax return, because if that happens to you on the IRS or the franchise tax board's side, you're going to have to produce all of the documentation, all of the receipts and invoices before you'll even get a dollar of it. Whereas if you just file your tax return with these numbers, if they audit you, you have to produce it. If not, you just keep them in your records. But if they file the substitute returns for you, you have to show them you get the benefit of every dollar. So that's why you got to keep these records, file your tax return. So your chances for an audit are so much greater if you file a schedule C. If you're self-employed, you're going to file the schedule C. Also, if you take the home office deductions, if you have a business loss at the end of the year, or if you claim entertainment deductions, so here's the here's the statistics for 2012. Usually it's about you have a 1% chance of audit. If you had under $25,000 in receipts, gross receipts on a schedule C, your audit risk was 1.2%. It's only 2.2% higher. But if you earned between $25,000 and $100,000, your audit risk jumped up to 2.4%. So they've got algorithms in their computer that flag these schedule C's. So that's why it's really important that you keep all these records just in case. I go over and above and I say 10. But six years for most because the audit risk is usually maximum six years. But for certain items, you have to keep them indefinitely. Like if you say you bought a home 20 years ago and you're going to sell it 10 years down the line, you have to keep those home records for the whole 30 years until you claim that expense plus the three year audit after that. Well, that's what I meant. Returns, I keep returns indefinitely, but there's no requirement that you keep them. No, it's just if you are audited, you want to have it. That's why I suggest at minimum six years because if they do audit you and they see a substantial error in those three years, they'll go back three more years. So at minimum, I would keep records for six years for the four taxes only. Now there's other reasons that you keep records. They may have different like 10 years, you know, for credit card, if you had a credit card dispute, sometimes you have to keep records for 10 years, but I say at minimum six years for the records. No, it's not fraud. Oh wait, I'm sorry. Say it again. Right. If there was fraud on your tax return, then right, there is no statute of limitations. The IRS. So basically how that usually happens is they get one of your tax returns. They randomly audit one of your tax returns. They see a substantial error. They expand that that audit for three years, sometimes six years. And if they see a pattern of fraud, there's a facts and circumstances analysis, but if you meet the fraud standard, when they review a couple of your tax returns, they'll say, oh, we're going to open up the statute and we're going to go back 20, 25 years. It's very egregious. It usually happens only at a criminal tax situation. But most, it doesn't happen to, I mean, it's usually when they're going to charge you with criminal tax stuff that they do that. Did you have a question? But yeah, and those are shocking statistics. And that was back in 2012. Their computers are a lot more sophisticated now. They have a lot more data that they can use to audit you. This is a little known fact that I honestly just learned myself this year that the Social Security Administration, another reason to file your tax returns if you're self-employed, so that you'll get credit for Social Security whenever you retire or whenever if you're disabled and need to file a claim for disability. If you don't file for more than three years, you're not going to get credit for any self-employment wages after those three years. So that means you're going to receive a lot less than Social Security disability or retirement benefits. I actually just had a case recently where the taxpayer needs to apply for Social Security disability, but she failed to file her self-employment tax returns for about 10, 15 years. She didn't have enough credits to get any money in Social Security disability. Because even though she went back and filed all those tax returns, the IRS and the credit Social Security account with three years worth of income. And there's a complicated credit system to determine whether or not you can get Social Security disability or retirement. So if you're filing late, so if you file more than three years late, you're not going to get the benefit of that on your Social Security. Yeah. It's not the same if you're on a W-2. So if you were on a W-2 and you filed your return several years late, you still get the credit because the employer is taking the taxes, the Social Security taxes out of your wages and they're reporting it to the IRS at that time in that year. That preserves your right for the Social Security credit. But it's just because you are coming forward on the schedule C saying, this is my income, this is my net income, and then you're paying the self-employment taxes, which includes the Social Security tax. That's why you don't get credit after the three years and it's your responsibility to let the IRS know how much you made and how much you should give you credit for at the Social Security administration. So what happens if you don't pay your taxes? Well, they can file a tax lien. The IRS or the franchise tax board can file a lien on your property. Even if you don't own a home, they still file a lien in its public record and it goes on your credit and it goes in the public records like the county clerk's office. After they file a lien, they can then levy your property. They can just go in your bank account and say, hey, you owe us a thousand bucks. We're going to take that thousand dollars right out of your bank account. The state is a lot more aggressive than the IRS is. They can also garnish your wages if you have a job and a W-2 job and you also have your self-employment. They can dip into your wages, take the money out that you owe, and to pay your self-employment income taxes. They can also take out of your accounts receivable. So that's important if you're a self-employed person, you're getting money from others. They can actually send a letter to one of your clients and say, you're not paying that person anymore, you're paying us directly. You don't want that to happen when you're self-employed. A client gets a letter saying, hey, I have to pay the IRS and not you. It's a very shocking thing to get. So the IRS, they can come after you for 10 years for taxes that you owe, and the Francis Tax Board has 20 years, and that's once the taxes are assessed. So once your returns filed or again, if you don't file your tax return and then 10 years down the line, they create that substitute return for you, these 10 years doesn't start until that time. So it essentially extends the statute of limitations until that return is filed. So these do not, the 10 years and the 20 years don't start until either your return is filed or the IRS, they assess the tax on you. In the Francis Tax Board, if you owe more than, I think, a million dollars in back taxes with them, they'll actually publish your name on their website saying this person owes us X amount of taxes. They can also cancel, this Francis Tax Board can also cancel any licenses that you have, state licenses, medical license, contractor's license, they'll take it away. So it's very important that you file and pay your taxes. Whenever, if they do file a tax lien, the effect is you really can't sell any property while the lien is in effect, otherwise the IRS can take the money off the top. So if you had a home and there was a lien on your home for $10,000, you were going to get a profit of $50,000 from your home sale, you'll only get $40,000 of that because right off the top the IRS is going to take it and it attaches to all property, it attaches to your personal property, your car, anything. And it's also going to prevent you from really refinancing that asset. So you had a home, if you have $100,000 in equity, you want to refinance it to just get some cash to pay off the IRS, that's not going to happen because you're going to have this lien. You're not going to get approved for a loan anywhere because it's going to become public record and it's going to severely impact your credit score. I've heard that it's at least 100 points deduction around there. If a tax lien is filed, I've heard people say that it was about 100 point drop in their credit score when the lien was filed. And the lien can stay on your credit for seven years. So even if you pay it off, the lien can still stay on your credit for seven years. And it's going to prevent you from borrowing money. It can also prevent you from getting employment or public housing if you have this tax lien. Certain jobs, like if you're a financial advisor, if you have a tax lien, you cannot get a job as a financial advisor. Certain segments of employment, they do check your credit before you can get a job with them. So what if you can't pay your taxes or you owe back taxes? Again, always file your tax return on time regardless of whether you can pay. There are a couple penalties. There's a late filing penalty that you can avoid by filing on time. You'll just get hit with a late payment penalty. Did you have options when you owe taxes? You can get into an installment agreement with either the IRS or the franchise tax board. Now if you go to file your, for example, your 2017 tax return, you see you owe $2,000. You can't pay that. You can actually submit an installment agreement request along with your tax return so that you can get set up in the installment agreement and start making those payments right away before you get those bills from the IRS or the franchise tax board saying, hey, you owe us, you owe us, you owe us. You can just get it set up at the onset. Another option is offer in compromise. This is usually happens if somebody owes a lot of money. They're on a fixed income. They owed money from when they were self-employed many years ago. They can't pay it. They don't have any assets. They're on social security. The IRS will sometimes agree to accept $100, $1,000 just to get rid of all of it. The franchise tax board, they are not going to give you an offer in compromise unless, I don't know, I have never seen it happen. It's because they have those 20 years to collect instead of 10 years. They're less willing to forgive any tax debt. Another option is something called currently not collectible status. This means the IRS, they're not going to levy your account. You're just on hold until the statute of limitations runs out or your financial situation changes. The reason I'm giving these options is just so that you know if you do get a shock at the end of the year, a lot of people who are self-employed, they can't pay their taxes at the end of the year because they didn't budget appropriately. You do have options, so just file them, get you in an installment agreement. If you do need help filing your taxes, and you make under $54,000 a year, also they can do some persons with disabilities and limited English-speaking taxpayers, a VITA site. Is anybody here use the VITA site, a volunteer income tax? They'll do it if you're self-employed, if you have a schedule C, just as long as it's under the $54,000. There's also a couple of other qualifications. For example, you can't have too many stock sales, things of that nature. You just want to Google VITA, IRS. There's locations throughout the city. They can actually help you file back taxes too. If you haven't filed for a couple of years, some locations can help you file back taxes for free also. Yes. They're all over the city. A lot of places, the banks are doing it. A lot of times they do it only for the tax season, but we do have a few in the area that do it all year round. Then about us, I'm with the low-income taxpayer clinic. We are funded by the National Taxpayer Advocates Office. We provide free representation to low-income taxpayers before the IRS. We get our grant from the IRS, but we're completely independent of and we're not associated with the federal government. Each clinic independently determines if a prospective client meets the income poverty guidelines and other criteria before we represent the person. If you make under our income qualification and say you got audited, you need help defending the audit, or you need to go to tax court, you can give us a call. We help find volunteer tax attorneys to help you out with those situations. We don't prepare taxes though. We are here to ensure the fairness and integrity of the tax system by educating taxpayers about their rights and responsibilities. We provide the free representation to taxpayers in disputes with the IRS and the tax court. We identify and advocate for issues that impact low-income taxpayers. That's it for us. If you have any questions, if you have any questions, you can give us a call at the LITC intake line. This is our number. It's a voicemail. Just leave a message and you can get in touch with me that way. Or if you, like I said, if you do have any tax problems, you're audited, you find out you do owe at the end of the year and you want some advice on how to set up this installment agreement, you can definitely give me a call and I can help you out with that.