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  2. Self-employment - Wikipedia

    en.wikipedia.org/wiki/Self-employment

    In fact, there is an additional Medicare tax rate of 0.9% when a self-employed individual earns above $200,000 (single). Generally, only 92.35% of the self-employment income is taxable at the above rates. Additionally, half of the self-employment tax, i.e., the employer-equivalent portion, is allowed as a deduction against income.

  3. SEP-IRA - Wikipedia

    en.wikipedia.org/wiki/SEP-IRA

    For example, if a sole proprietor has $50,000 net profit from self-employment on Schedule C, then the "1/2 of self-employment tax credit", $3,532, shown on adjustments to income at the bottom of form 1040, will be deducted from the net profit. The result is then multiplied by 20% to arrive at the maximum SEP deduction, $9,293.

  4. What Is the Tax Cuts and Jobs Act (TCJA)? - AOL

    www.aol.com/finance/tax-cuts-jobs-act-tcja...

    Lowered corporate tax rate: The TCJA permanently reduced the corporate tax rate from 35% to 21% (flat rate). ... sole proprietorships and S-corporations. Eligible taxpayers can exclude up to 20% ...

  5. List of countries by tax rates - Wikipedia

    en.wikipedia.org/wiki/List_of_countries_by_tax_rates

    The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. ... 1% sole proprietorships and partnerships), 18.5% (all other ...

  6. Sole proprietorship - Wikipedia

    en.wikipedia.org/wiki/Sole_proprietorship

    A sole proprietorship, ... If revenue is expected to be more than £85,000 a year, they must also register for Value Added Tax. A sole trader can employ staff, but is ...

  7. How to Start a Contracting Business - AOL

    www.aol.com/finance/start-contracting-business...

    Many small business owners choose to start as a sole proprietor, LLC, or corporation. There are tax implications for each of these structures that you should explore before you register.

  8. Is an LLC Worth It for Sole Proprietors?

    www.aol.com/llc-worth-sole-proprietors-140012254...

    Sole proprietorship vs. LLC: Which is right for you? The decision to form an LLC is a personal one that depends on your business goals, overall risk level, and the amount of time you're willing to ...

  9. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    In a November article, The New York Times reported that the tax bill would "[r]educe the pass-through tax rate to 25% regardless of income level. Since 95% of businesses are incorporated as pass-through entities [12] Examples include "sole proprietorships, partnerships and S corporations that currently pay taxes at the individual rate of their ...