Affiliate marketer Legal and Tax Requirements


Hopefully, your affiliate advertising activities will be successful enough that you’ll be able to support yourself, at least parttime if not full-time. In any event, you’ll have started your own online business, and running your own business raises a host of other issues.

One of the things I’ve learned from quitting my day job and supporting myself is that I need to observe some business practices and rules that go along with being self-employed. This kind of stuff isn’t very sexy. It will help you avoid trouble that can quickly sidetrack your business, get you into trouble with your spouse and the government, and make your life very difficult, tosay the least.

When you’re lucky enough to start making income on a regular basis from affiliate advertising, start planning the type of business you want to run, and get in the habit of keeping accurate records so you can pay your taxes.

SELF-EMPLOYMENT AND OWNING YOUR OWN BUSINESS

You don’t have to make 100 percent of your income from affiliate marketing or advertising in order to be considered self-employed. If you do this work part-time in addition to your regular day job, the Internal Revenue Service (IRS) will consider you selfemployed. Your conception of what it means to be self-employed probablyisn’t quite the same as it is for the government.

You probably think you’re just a lone entrepreneur sitting at a computer somewhere, placing ads and managing campaigns.

The government, however, wants your operation to fall into a more specific designation than just “someone working at home.” Specifically, it wants businesses to be categorized by general designations, some of which are described in the sections that follow: sole proprietorships, corporations, limited liability companies, or partnerships.

A New Jersey tax firm has created a free online utility that leads you step-by-step through the process of determining what form yourcompany should take.

Sole Proprietorship

A sole proprietorship is the simplest form of business (versus a more elaborate form such as a corporation). You are the sole person responsible for the business; you don’t have a board of directors; and you own all the assets. If you weren’t present, the business wouldn’t exist, either. As a sole proprietor, you reportincome and expenses on your personal tax return.

One of the big advantages of a sole proprietorship is that you don’t need an accountant or lawyer to help you form the business (though it helps), and you certainly don’t have to answer to partners or stockholders. To declare a sole proprietorship, you may have to file an application; check with your local county clerk.

Corporation

Why incorporate? Protection from liability against debt or other problems is one of the main incentives. When you form a corporation, you issue stock, which belongs to shareholders. You do not need to have more than one owner, or shareholder, to incorporate.

When you incorporate, you separate the owner or owners of the business from the business itself. The owners and managers are thus shielded, to a degree, from liability in case someone sues your corporation or you run into debt. Incorporation is a complex undertaking. You should hire a lawyer to explain the options and benefits of incorporating in your individual state and to file papers in order to meet the regulations provided by both the federal and state agencies that oversee corporations.

Another reason for incorporating is the fact that corporations can take special deductions that other forms of business cannot. For instance, I set up an S corporation for myself because I gained the ability to set up a SEP retirement account and to deduct contributions I made to it. Again, though, you should consult a lawyer, and perhaps an accountant, to determine the best course of action for you and your business.

Limited Liability Company

A limited liability company (LLC) is a good alternative for individual business owners who want to protect themselves against liability without incurring the complexities of incorporation. Inan LLC, income and losses are shared by the individual investors, who are known as members. Laws vary from state to state, soyou’ll still need an attorney to answer your questions, to prepareforms, and to file them properly.

Partnership

If you and your spouse, or you and a friend, do your affiliate marketing together, you may want to make your business a formal partnership. A partnership is a legal designation that spells out how much of the business each partner owns, so they can avoid conflicts. Conversely, each partner also shares in the liability in case of losses and each has to pay a share of the taxes that are due as well.

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This article was sent to us by: Irene Heffner at 07282010

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