Publication 911 |
2000 Tax Year |
Introduction
This publication explains general tax information of interest to
direct sellers. It covers how to treat income, expenses, and other
items related to having a direct-sales business. It also illustrates
two filled-in tax forms that most direct sellers must file along with
Form 1040. They are Schedule C (Form 1040), Profit or Loss From
Business, and Schedule SE (Form 1040), Self-Employment
Tax.
Who is a direct seller?
Some of the characteristics that identify direct sellers are listed
below. A more complete discussion is contained under the heading
Who Is a Direct Seller?, later.
- How you sell. You sell consumer products to
others on a person-to-person basis, usually working out of your home.
Or, you deliver or distribute newspapers or shopping news.
- Where you sell. You may sell door-to-door,
through the sales party plan, or by appointment in someone else's
home.
- When you sell. You may sell on a regular basis or
only occasionally. You may sell full-time or part-time, such as a
sideline to a regular job.
Who is not a direct seller?
You are not a direct seller if you are employed in a store, sell
through a retail sales outlet, or sell your employer's product away
from the employer's place of business.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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