Thursday, April 20, 2023

Trade or Business

 What Is A Trade or Business?


The term trade or business generally includes any activity carried on for the production of income from selling goods or performing services. It is not limited to integrated aggregates of assets, activities, and goodwill that comprise businesses for purposes of certain other provisions of the Internal Revenue Code. Activities of producing or distributing goods or performing services from which gross income is derived do not lose their identity as trades or businesses merely because they are carried on within a larger framework of other activities that may, or may not, be related to the organization's exempt purposes.

Hobby or Business What?


Is it a Business or a Hobby?  A key feature of a business is that people do it to make a profit. People engage in a hobby for sport or recreation, not to make a profit. Consider nine factors when determining whether an activity is a hobby. Make sure to base the determination on all the facts and circumstances. For more about ‘not-for-profit’ rules, see Publication 535, Business Expenses.

Small Business Publications from the IRS as your first step to learning about: Starting A Buasiness Learn more

What is a business owner?

A business owner is someone who owns a business that offers a product or service that benefits its customers. Business owners typically have a thorough understanding of their industry and know who they should market their products to from the time they start running their business. A business owner who runs a company or organization can step into their role after a business is already in operation, or they might start a business of their own with support from other professionals.

Another key detail about business owners is that they profit from the success of their business, which they often use as their only source of income. This means that their primary responsibility is running the business and that they can completely support themselves through overseeing the business they own.

What is an entrepreneur?

An entrepreneur is someone who starts a business based on an original idea for a product or service. Many entrepreneurs begin establishing their companies on their own and are responsible for seeking out support like funding from investors or vendors for materials. Entrepreneurs can take risks with their business, as most entrepreneurs start with a small network and limited resources. Many entrepreneurs support themselves with other sources of income while they're starting their business, as new companies need time to build a customer base and turn a profit.

Most entrepreneurial businesses focus on innovation, which means they try to create a product or service that is not yet present in their market. This can also contribute to the time it takes their company to be profitable, as they need to advertise their product or service heavily to introduce it to potential customers.

Learn more

27 comments:

  1. Ab: 'FB' Bible Restoration & Restitution

    Restoration is a recurring theme in scripture as those who strayed from the teachings and love of God. Further occurrences of repairing what had decayed included personal relationships, fortunes, and health.

    Biblical Examples: Job 42:10
    10 After Job had prayed for his friends, the LORD restored his fortunes and gave him twice as much as he had before.
    Joel 2:25-26
    25 “I will repay you for the years the locusts have eaten— the great locust and the young locust, the other locusts and the locust swarm — my great army that I sent among you.

    Oxford Dictionary
    1) Repay: Pay back (a loan, debt, or sum of money).
    2) Restitution the restoration of something lost or stolen to its proper owner.
    3) Recompense: make amends to (someone) for loss or harm suffered; compensate.
    4) Restoration: the action of returning something to a former owner, place, or condition.
    5) Wisdom: The soundness of an action or decision with regard to the application of experience, knowledge, and good judgment.
    6) Knowledge: Facts, information, and skills acquired by a person through experience or education; the theoretical or practical understanding of a subject.
    7) Study: The devotion of time and attention to acquiring knowledge on an academic subject, especially by means of books.
    Child Support, Debt Collection, Family Law

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  2. What's An Affiliate Program

    "An affiliate program is an agreement in which a business pays another business or influencer ('the affiliate') a commission for sending traffic and/or sales their way. This can be achieved through web content, social media, or a product integration."

    https://blog.hubspot.com/marketing/best-affiliate-programs

    ReplyDelete
  3. "Best Affiliate Marketing Networks"

    1)"Amazon Associates
    2) eBay Partner Network
    3) Rakuten Advertising
    4) PartnerStack
    5) CJ Affiliate
    6) ShareASale
    7) FlexOffers"

    https://blog.hubspot.com/marketing/best-affiliate-programs

    ReplyDelete
  4. Self-employed

    Self-employed people are those who work for profit or fees in their own business, profession, trade, or farm. This includes those who intended to earn a profit but whose business produced no profit or a loss. Therefore, self-employed people with zero or negative income from their business, profession, or farm are still classified as employed if they worked at least one hour in that enterprise during the survey reference week.

    Self-employed people may be classified as employed before their business is in operation if they spent at least one hour during the survey reference week in activities setting up a new business such as:

    searched for a place of business
    dealt with prospective suppliers, contractors, or advertisers
    ordered equipment or inventory
    searched for or met potential clients
    interviewed future employees
    People with ownership in a business or farm solely for investment purposes, with no participation in its management or operation, are not considered employed in the Current Population Survey (CPS) based on this ownership stake, and therefore are not included in the self-employed estimates.

    Unless otherwise specified, CPS estimates of the self-employed published by BLS reflect only people whose businesses are unincorporated. In most CPS estimates, the incorporated self-employed are classified as wage and salary workers. This is because, technically, the incorporated self-employed are paid employees of their corporation.

    https://www.bls.gov/cps/definitions.htm#selfemployed

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  5. Bartering and trading? Each transaction is taxable to both parties

    Sometimes, when the right opportunity presents itself, you may be able to pay for goods and services that you need or want by trading goods that you own, or providing a service that you can perform in return.

    An example of this is if you own a lawn maintenance company and receive legal services from an attorney and pay for those services by providing an agreed upon amount of mowing and maintenance services at the attorney’s home or place of business.

    In this scenario, the fair market value of the legal services provided is taxable to you as the lawn maintenance company owner. At the same time, the fair market value of the lawn and maintenance services you provide is taxable to the attorney or his firm.

    This type of transaction — bartering or trading — can prove to be useful when cash-flow problems would otherwise prevent you from securing needed goods or services. And, while
    there is no exchange of cash or credit, the fair market value of the goods or services that were exchanged is taxable to both parties and must be claimed as other income on an individual or business income tax return.

    Remember, just like payments made with money, if a business makes payments of bartered services to another business (except a corporation) of $600 or more in the course of the year, these payments are to be reported on Form 1099-MISC.

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  6. Occupations for gig employment

    Gigs are more likely in some occupations than in others. Work that involves a single task, such as writing a business plan, lends itself well to this type of arrangement. Any occupation in which workers may be hired for on-demand jobs has the potential for gig employment.

    The BLS Occupational Outlook Handbook (OOH) covers about 83 percent of the jobs in the U.S. economy. Its 329 detailed profiles of occupations are sorted by group. This section highlights some of those groups in which gig work may be increasingly relevant, giving examples of occupations in each.

    Arts and design. Many occupations in this group, including musicians, graphic designers, and craft and fine artists, offer specific one-time services or customized products, which makes them good candidates for gig work.

    Computer and information technology. Web developers, software developers, and computer programmers are among the occupations in this group in which workers might be hired to complete a single job, such as to create a small-business website or a new type of software.

    What Craft and Fine Artists Do

    Craft and fine artists use a variety of materials and techniques to create original works of art for sale and exhibition. Craft artists create objects, such as pottery, glassware, and textiles, that are designed to be functional. Fine artists, including painters, sculptors, and illustrators, create pieces of art more for aesthetics than for function.

    Duties

    Artists create objects that are beautiful, thought provoking, and sometimes shocking. They often strive to communicate ideas or feelings through their art.

    Fine artists typically display their work in museums, in commercial or nonprofit art galleries, at craft fairs, in corporate collections, on the Internet, and in private homes. Some of their artwork may be commissioned (requested by a client), but most is sold by the artist or through private art galleries or dealers. The artist, gallery, and dealer together decide in advance how much of the proceeds from the sale each will keep.

    Most craft and fine artists spend their time and effort selling their artwork to potential customers and building a reputation. In addition to selling their artwork, many artists have at least one other job to support their craft or art careers.

    Some artists work in museums or art galleries as art directors or as archivists, curators, or museum workers, planning and setting up exhibits. Others teach craft or art classes or conduct workshops in schools or in their own studios.
    Craft and fine artists specialize in one or more types of art. The following are examples of types of craft and fine artists:

    Cartoonists create simplified or exaggerated drawings to visually convey political, advertising, comic, or sports concepts. Some cartoonists work with others who create the idea or story and write captions. Others create plots and write captions themselves. Most cartoonists have humorous, critical, or dramatic talent, in addition to drawing skills.

    Digital artists use design and production software to create interactive art online. The digital imagery may then be transferred to paper or some other form of printmaking or made available directly on web-accessible devices.



    Video artists record avant-garde, moving imagery that is typically shown in a loop in art galleries, museums, or performance spaces. These artists sometimes use multiple monitors or create unusual spaces for the video to be shown.

    Keywords: Fine Artist, Craft, Artist(s)

    https://www.bls.gov/ooh/arts-and-design/craft-and-fine-artists.htm

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  7. Labour Force

    The labour force, or currently active population, comprises all persons who fulfil the requirements for inclusion among the employed (civilian employment plus the armed forces) or the unemployed. The employed are defined as those who work for (pay or profit) for at least one hour a week, or who have a job but are temporarily not at work due to illness, leave or industrial action.

    The Unemployed

    The unemployed are defined as people without work but actively seeking employment and currently available to start work. This indicator is seasonally adjusted and it is measured in persons.

    Source: OECD.org

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  8. Self-employment Rate

    Self-employment is defined as the employment of employers, workers who work for themselves, members of producers' co-operatives, and unpaid family workers. The latter are unpaid in the sense that they lack a formal contract to receive a fixed amount of income at regular intervals, but they share in the income generated by the enterprise. Unpaid family workers are particularly important in farming and retail trade. All persons who work in corporate enterprises, including company directors, are considered to be employees.

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  9. Who Are Employees?

    Generally, employees are defined either under common law or under statutes for certain situations.

    Employee status under common law. Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed.

    See Pub. 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee.

    See Pub. 15-A for details on statutory employees and nonemployees

    Source: IRS.gov

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  10. Sole Proprietor Business With No Employees

    A sole proprietor without employees and who doesn't file any excise or pension plan tax returns doesn't need an EIN (but can get one). In this instance, the sole proprietor uses his or her social security number (instead of an EIN) as the taxpayer identification number.

    * However, at any time the sole proprietor hires an employee or needs to file an excise or pension plan tax return, the sole proprietor will need an EIN for the business and can't use his or her social security number.
    * If you have an existing EIN as a sole proprietor and become a sole owner of a Limited Liability Company (LLC) that has employees or needs to file an excise or pension plan tax return, you need to get a separate EIN for the LLC to file employment taxes.

    Source: IRS.gov

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  11. Bartering For Property Or Services

    Bartering is an exchange of property or services. You must include in your gross receipts, at the time received, the fair market value of property or services you receive in exchange for something else. If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as the fair market value unless the value can be shown to be otherwise.

    Example 1. You are a self-employed lawyer. You perform legal services for a client, a small corporation. In payment for your services, you receive shares of stock in the corporation. You must include the fair market value of the shares in income.
    Example 2. You are an artist and create a work of art to compensate your landlord for the rent-free use of your apartment. You must include the fair rental value of the apartment in your gross receipts. Your landlord must include the fair market value of the work of art in their rental income.

    Source: IRS.gov

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  12. Bartering For Property Or Services

    Hotels, boarding houses, and apartments. Rental income you receive for the use or occupancy of hotels, boarding houses, or apartment houses is subject to SE tax if you provide services for the occupants.

    Generally, you are considered to provide services for the occupants if the services are primarily for their convenience and are not services normally provided with the rental of rooms for occupancy only. An example of a service that is not normally provided for the convenience of the occupants is maid service. However, providing heat and light, cleaning stairways and lobbies, and collecting trash are services normally provided for the occupants' convenience.

    Source: IRS.gov

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  13. #3 Improve Web Go-To-Market Tactics

    X-ray your rival's traffic sources with an 8-channel breakdown! See if they're strong on 1) paid search, 2) referrals, and 3) display ads, but weak on 4) organic search, 5) social, and 6) email.

    SEMRush.com

    ReplyDelete
  14. #4 Create A Stronger Web Development 'Content Plan'

    1) Identify your competitors' top product pages and 2) analyze the type of content that resonates with the audience you want to attract.

    SEMRUSH.com

    ReplyDelete
  15. Competitor Monitoring

    Monitor your rivals' online activities 24/7. Keep an eye on 1) new website pages, 2) advertising campaigns, and 3 social media trends to spot changes in 1) positioning, 2) pricing, and 3) products

    SEMRUSH.com

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  16. Target People Ready To Buy

    Expand Your Audience

    Easily grow your audience with high-quality searchers, ready to buy. In-market Audiences can also be used in combination with other audience targeting solutions like 1) Remarketing in 2) Paid Search and 3)Custom Audiences.

    ads.microsoft.com

    ReplyDelete
  17. Performing Arts

    The performing arts are arts such as music, dance, and drama which are performed for an audience.

    Art, Drama, and Music Teachers, Postsecondary
    25-1121.00

    3.1 Performance/production disciplines
    Acting.
    Dancing.
    Musician (vocal or instrumental)
    Musical theatre.
    Variety performance, including stand-up, magician, puppetry.
    Pantomime and commedia dell'arte.
    Physical theatre.
    Circus skills.

    Source: Wikipedia & ONET Online

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  18. Street Performer

    The performing arts are arts such as music, dance, and drama which are performed for an audience.

    Art, Drama, and Music Teachers, Postsecondary
    25-1121.00

    3.1 Performance/production disciplines
    Acting.
    Dancing.
    Musician (vocal or instrumental)
    Musical theatre.
    Variety performance, including stand-up, magician, puppetry.
    Pantomime and commedia dell'arte.
    Physical theatre.
    Circus skills.

    Street Performance or busking is the act of performing in public places for gratuities. In many countries, the rewards are generally in the form of 1) Money but other (gratuities) such as 2) Food, 3) Drink or 4) Gifts may be given. Street performance is practiced all over the world and dates back to antiquity.

    Source: Wikipedia & ONET Online

    ReplyDelete
  19. Transfer; Discontinuing a Service

    You cannot transfer your subscription to someone else, except through bequeathment or by a court order. In the event a subscription is transferred, it will continue through the end of its term and can be renewed at the then-current price and conditions. For assistance in this situation, please contact Member Services.

    In the event that we discontinue a Service, you agree that The Motley Fool may transfer your subscription to another Service of equal or greater value.

    Source: Motley Fool

    ReplyDelete
  20. Credits and Credit Transfer Information
    Some of our services provide the option to transfer your credit towards a different Motley Fool service. Depending on the terms of your purchase, you may be allowed to transfer the full or pro-rated credit from your purchase. Most services eligible for a credit transfer will allow a swap within 30 days of the initial purchase, there are services that do not allow for credit transfers of any kind.

    Source: Motley Fool

    ReplyDelete
  21. Affiliate Marketing Programs

    Some of our brands such as The Ascent and The Blueprint, review various products and services. We may be compensated by third parties whose products we review. This compensation may impact where reviews and offers appear, with higher paying partners appearing higher on a page or in a more prominent position. None of our brands can or does promise to be comprehensive with their reviews of any particular marketplace, and the companies covered may heavily tilt towards partners.

    Source: Motley Fool

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  22. Affiliates Motley Fool

    Affiliates of The Motley Fool provide individualized investment advice and investment products. These companies may recommend or hold securities mentioned in our publications. Editorial personnel have no nonpublic knowledge of our affiliates' holdings and/or specific recommendations, and the affiliates’ personnel have no knowledge of any editorial content before it is published.

    Source: Motley Fool

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  23. Windows System Administrator

    Network and computer systems administrators install, configure, and maintain organizations’ computer networks and systems.

    Security and Compliance:

    - Implement and enforce IT security policies, procedures, and access controls.
    - Conduct regular security audits and vulnerability assessments.
    - Ensure compliance with relevant data protection regulations and industry standards.

    Various Titles: Systems Administrator, Network and Computer Systems Administrators, Computer User Support Specialists, Computer, Automated Teller, and Office Machine Repairers

    Source: Indeed & ONet

    ReplyDelete
  24. IT Systems Administrator

    Bachelor's degree in Information Technology, Computer Science, or related field (or equivalent experience).

    Key Responsibilities: Systems Maintenance and Monitoring, Network Management, User Support, Security and Compliance, Documentation and Reporting, Infrastructure Planning and Scalability

    Source: Indeed

    ReplyDelete
  25. Work, Rest & The Sabbath Day

    And on the seventh day God ended (His work) which He had done, and He rested on the seventh day from all His (work) which He had done. 3 Then God blessed the seventh day and sanctified it, because in it (He rested from all His work) which God had created and made.

    Jesus & The New Covenant
    * “There remains, then, a Sabbath-rest for the people of God; for anyone who enters God’s rest also rests from his own work, just as God did from his” (Hebrews 4:9–10 NIV; see also Matthew 11:28).

    Rest Definition: Oxford Languages
    1) cease work or movement in order to relax, refresh oneself, or recover strength.
    2) an instance or period of relaxing or ceasing to engage in strenuous or stressful activity.

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    JobMonsta Now Playing On Google Sites #JobMonsta
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    A FREE webpage Now Playing on Google Sites #EPratt
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