Tuesday, October 23, 2007

e-business - PA eCommerce Assoc

The Pennsylvania Electronic Commerce Association, Inc. (PA e-Comm) is a non-profit trade association dedicated to promoting the electronic commerce industry in Pennsylvania and to providing a forum for the organizations involved in e-commerce.

Published By: Knowledgeman
Published: 2007-10-23
Revised: 2012-06-06

Goto Table of Contents
e-business - Main Page
PA e-Commerce Blog


Pennsylvania Electronic Commerce Association, Inc. (PA e-Comm)


Pennsylvania Electronic Commerce Association, Inc.
PO Box 1146
Harrisburg PA 17101-1146
Phone: (717) 761-5169
Fax: (717) 231-6600
Email: info@paecomm.org
Website: http://www.paecomm.org/

Tuesday, September 04, 2007

Employees/Human Resources - Decision Associates

Information, resources, and links related to identifying, hiring, and retaining top employees. This is a training session handout that was provided by Decision Associates, a consulting and training company in Erie, Pennsylvania.

Published By: Knowledgeman
Published: 2007-09-04
Revised: 2007-09-04

Table of Contents
Employees/Human Resources - Hiring & Firing
Employees/Human Resources - Main Page

Identifying, Hiring, & Retaining Top Employees

Employment Guide: Hiring and Retaining Top Performing Employees (Profiles International, Inc. 2003)

Profiles International, Inc Website

Decision Associates
Jim Ryan, SPHR
Strategic Partner
33 East Main Street
North East PA 16428
Phone: (814) 725-5674
Fax: (814) 725-0345
Cell: (814) 881-2203
Email: jimryan@decisionassociates.net
Website: N/A
Services: Consultants in Strategy, Succession, Marketing, Organizational Development, Executive Search

Friday, August 31, 2007

Insurance For My Business - Health

Information, topics, and links related to health insurance for your business.

Published By: Knowledgeman
Published: 2007-08-31
Revised: 2013-08-06

Table of Contents
Insurance For My Business - Main Page

Health Insurance For My Business
America's Health Insurance Plans
Independent Contractor/Freelance Worker (Health Insurance)

Patient Protection and Affordable Care Act (PPACA)
Guidance on Forthcoming Required Employer Notice on Health Care Coverage Options: The Employee Benefits Security Administration (EBSA) has issued guidance about the written notice that certain employers must provide to employees beginning in October on health care coverage options.

HealthCare.gov: The Marketplace is a new way to find health coverage that fits your budget and meets your needs. With one application, you can see all your options and enroll. HealthCare.gov is adding a new feature that allows people to create a personal account, including a username and password, which is the First Step to enroll in new coverage options in the Marketplace. HealthCare.gov is also launching a call center specifically to serve small businesses interested in the SHOP Marketplace. Call 1 (800) 706-7893 (TTY users: 1 (800) 706-7915). Hours: Monday through Friday, 9 am to 5 pm EST. How Does the Marketplace Work?

Kaiser Family Foundation
Patient Protection and Affordable Care Act, PASBDC, 2013
Patient Protection and Affordable Care Act (PDF), PASBDC
Pennsylvania Insurance Department

Google Search: Patient Protection and Affordable Care Act

Insurance For My Business - Main Page

Information, resources, and links related to insurance for your business.

Published By: Knowledgeman
Published: 2007-08-31
Revised: 2016-03-24

Table of Contents

Insurance For My Business
Health Insurance
Business Insurance
Business Liability Insurance
Workers Compensation Insurance

General Insurance Information, Links, and Resources
Google Search: small business insurance +saving

Wednesday, August 22, 2007

Marketing My Business - Pricing

Information, topics, and links related to pricing your business's products and services.

Published By: Knowledgeman
Published: 2007-08-22
Revised: 2008-06-06

Table of Contents
Marketing My Business - Main Page

Pricing
Cost Behavior (Simple Studies)
Inc Magazine Pricing How-To Guides

Wednesday, August 08, 2007

Employees/Human Resources - Work Place Regulations

Information, resources, and links related to law and regulations pertaining to your employee's work place.

Published By: Knowledgeman
Published: 2007-08-08
Revised: 2011-11-16

Table of Contents
Employees/Human Resources - Main Page

Work Place Regulations

Federal Law
United States Department of Labor
elaws: Employment law assistance for workers and small businesses
Mandatory Postings for United States Employers (US Dept of Labor)
Occupational Safety & Health Administration (OSHA)
Occupational Safety and Health Administration Act
Youth Employment Regulation (youthrules!)

The Family and Medical Leave Act
The Family and Medical Leave Act and National Defense Authorization Act for FY 2008
The Family and Medical Leave Act of 1993: Final Rule (pdf)
Revised Final Regulations Under the Family and Medical Leave Act (RIN 1215-AB35)
The Family and Medical Leave Act of 1993, as amended
Family and Medical Leave Act Compliance Assistance

Pennsylvania Law
Pennsylvania Department of Labor & Industry
Labor Law Compliance (PA Dept L&I)
Mandatory Postings for Pennsylvania Employers (PA Dept L&I)
Building a Better Workplace, Drug-Free Pennsylvania, November 2011
Drug-Free Workplace Solutions: Drug-Free WorkPlace Solutions is the employer services offering provided by Drug Free Pennsylvania, Inc. Drug Free Pennsylvania is a 501(c)(3) non-profit corporation dedicated to reducing substance abuse through public service campaigns, media literacy in schools, and drug-free projects in businesses.

Employees/Human Resources - Hiring & Firing

Information, resources, and links related to hiring and firing your employees.

Published By: Knowledgeman
Published: 2007-08-08
Revised: 2015-03-03

Table of Contents
Employees/Human Resources - Main Page

Hiring & Firing Employees

Identifying, Hiring, & Retaining Top Employees
Steps to Hiring Your First Employee (SBA)
Decision Associates (September 2007)
Pennsylvania CareerLink Website
Contact Pennsylvania CareerLink Offices

Forms and Registration To Become An Employer
Ten Steps To Hiring Your First Employee (Word)
Ten Steps To Hiring Your First Employee (pdf)
Proving eligibility of new workers: Employers across the United States are faced with a deadline on Wednesday, May 8, 2013. It could prove costly if ignored. This is the day that it becomes mandatory to file the Federal I-9 form to prove the eligibility of all new workers. The I-9, Employment Eligibility Verification process is handled and managed by the United States Citizen And Immigration Services Department. For more detailed information, download M-274, The Handbook for Employers and Guidance for Completing Form I-9.

Law
United States Equal Employment Opportunity Commission (EEOC)
Age Discrimination in Employment Act (ADEA) (More Detail)
Americans with Disabilities Act (ADA) (More Detail)
Equal Pay Act (EPA) (More Detail)
Hiring Incentives to Restore Employment (HIRE) Act, enacted March 18, 2010
Immigrant Reform and Control Act (IRCA)
Interview Questions (Illegal)
IRS (Federal) Employee Tax Form W4 is required
PA Employee Witholding Taxes
PA Unemployment Compensation Tax
New Employees (Required to be registered with Pennsylvania)
Older Worker Benefit Protection Act (OWBPA)
Pregnancy Discrimination Act (PDA)
Title VII Civil Rights Act
US Citizenship Employee Issues (Employment Authorization)

Wednesday, July 18, 2007

New Product/Service Assistance - Intellectual Property

This is information and resources for Patents, Trademarks, and Copyrights and other Intellectual Property topics.

Published By: Knowledgeman
Published: 2007-07-18
Revised: 2013-05-06

Goto Table of Contents
Goto New Product/Service Assistance - Main Page

Patents, Trademarks, and Copyrights (Intellectual Property)
United States Patent Search Sites and Assistance
Brown & Michaels, PC Intellectual Property Home Page
Google Patent Search
Intellectual Property Attorneys
Patent Lens: Free Online Patent Assistance and Search
International Patent Search Sites and Assistance
Delphion
World Intellectual Property Organization (WIPO)
WIPO PatentScope Database

Tuesday, July 10, 2007

Starting Or Expanding My Business - SBDC Program

The mission of the network of Small Business Development Centers is to grow the economy of the United States by providing entrepreneurs with the education, information and tools necessary to build successful businesses.

Published By: Knowledgeman
Published: 2007-07-10
Revised: 2011-02-08

Table of Contents
Starting Or Expanding My Business - Business Assistance Programs & Organizations

The Small Business Development Center Program
Association of Small Business Development Centers
Small Business Development Centers By State (Goto Find Your Nearest - Put In Your ZipCode)
Pennsylvania Small Business Development Centers
Pennsylvania Small Business Development Centers By County
Clarion University Small Business Development Center
Clarion University SBDC Latest Newsletter
Other Clarion University SBDC Success Stories and Impact


Tuesday, June 19, 2007

Industry Analysis - Food

These are links and information pertaining to the Foods industry.

Published By: Knowledgeman
Published: 2007-06-19
Revised: 2015-03-18

Table of Contents
Industry Analysis - Main Page

Food Industry
Bureau of Food Safety and Laboratory Services
Food Entrepreneur Assistance Program (University of Nebraska - Lincoln)
Pennsylvania Department of Agriculture
Proper Processing of Wild Game and Fish
Selling Food Through Distributors
Dairy Industry
International Dairy Foods Association
Dairy Industry Facts

Beef Jerkey
SBDCNet Research: Beef Jerkey Manufacturing
Beef Jerkey Trends

Organic Food
SBDCNet Research: Retail Organic Food
Wholesale Organic Food Industry

Industry Analysis - Food Service/Restaurants

These are links and information pertaining to the Food Service or Restaurant and Catering industry.

Published By: Knowledgeman
Published: 2007-06-19
Revised: 2010-01-27

Table of Contents
Industry Analysis - Main Page

Food Service Industry
National Restaurant Association
National Restaurant Association Industry Information
Pennsylvania Restaurant Association
Pittsburgh Post Gazette - Dining Reviews
Receive National Restaurant Association Newsletter (Free)

Ice Cream Parlor
Industry Analysis (SBDCNet 2004)

Mobile Food Vendors
Industry Analysis (SBDCNet 2010)

Restaurants
Google Search: average restaurant check
Controlling Food Costs (Fast Casual 2007)
Fast Casual Search: "Food Cost"
Restaurant Industry Study (2006)
Clarion SBDC Consultants you can refer to H:\Public\Research-Information Knowlegebase\Industry Information\Food Service, Restaurant, Catering to access the 2008RestaurantIndustryForecast.doc

Thursday, June 07, 2007

Starting Or Expanding My Business - Registration & Forms

Information, resources, and links related to registering your business in Pennsylvania. In addtion, there are other various forms and information related to Business Taxes.

Published By: Knowledgeman
Published: 2007-07-11
Revised: 2015-10-03

Table of Contents

Business Registration In Pennsylvania
All businesses must have a federal tax id number. Only sole proprietors are allowed to use a social security number instead of a federal tax id number. However, even sole proprietors, if they have employees, must have a federal and a state employer tax id number. Pennsylvania businesses use their Federal Tax Employer Identification Number (Federal EIN) as their Pennsylvania Tax Employer Identification Number (PA EIN). They are one and the same.

There are three main Tax ID Numbers for business:

1. Federal Tax Employer Identification Number (Federal EIN)

2. Pennsylvania Tax Employer Identification Number (PA EIN): Use your Federal Tax Employer Identification Number (Federal EIN)

3. Pennsylvania Sales Tax License

The Federal Tax Employer Identification Number (Federal EIN), is an IRS Tax Identification Number or a Business Tax Identification Number and is used to identify a business entity and/or to file taxes if you are an employer. Generally, most businesses need a Federal EIN especially corporations, LLC’s, partnerships as well as any employer. Though not recommended, if you are a sole proprietor, you can use a social security number as a Federal EIN. You may apply for a Federal EIN, online here: http://www.irs.gov/businesses/small/article/0,,id=102767,00.html

Download the Federal EIN application here: http://www.irs.gov/pub/irs-pdf/fss4.pdf

Pennsylvania Tax Employer Identification Number (PA EIN), is a Pennsylvania Department of Revenue Tax Identification Number or Business Tax Identification Number and is used to identify a business entity and/or to file taxes if you are an employer. Businesses in Pennsylvania that have a Federal EIN can use that number for their PA EIN.

Pennsylvania Sales Tax License: This number is for those that sell tangible, taxable items, such as toys or electronics, anywhere or from anywhere. It allows you to buy stock or inventory at wholesale prices from vendors only if you plan to resell at a profit and charge the required 6 percent Pennsylvania sales tax. A PA Sales Tax License number is also known as a state tax id, a seller's permit, a wholesale license, a retail license, a reseller number and other terms including a resale certificate. You may apply for a Pennsylvania Sales Tax License, online here: http://www.pa100.state.pa.us/

Download the Pennsylvania Sales Tax License application here: http://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/Documents/pa-100.pdf

Other Pennsylvania Business Regitsration Links and Information
PAOpen4Business Online Business Registration Interview (OBRI)
PAOpen4Business Online PA 100
Print PA 100 Form
PAOpen4Business Form Database

Employee Registration
Understanding the Federal EIN Process (Employee Identification Number)
Print Federal EIN Registration Form

Pennsylvania Fictitious Name Registration
Free Fictitious Name Search
Print Pennsylvania Fictitious Name Registration Form (Traditional)
Print Pennsylvania Fictitious Name Registration Form (Fillable)
Fictitious Name Amendment, Withdrawal, Cancellation Form
Fictitious Name Registration Form Database
Information and background on the Fictitious Name application

Federal, State, and Local Business Taxes and Tax Forms
Forms.gov: provides citizens and businesses with a common access point to federal agency forms Taxes For My Business - Main Page

Taxes For My Business - Main Page

Information, resources, and links related to your business's tax strategy.

Published By: Knowledgeman
Published: 2007-06-01
Revised: 2016-03-23

Table of Contents

General Tax Information For My Business

Federal Taxes
Pennsylvania Taxes
Local Taxes

Tax Information For Specific Legal Structures
Sole Proprietorship
General Partnership
Limited Liability Company (LLC)
S-Corporation
C-Corporation
Limited Partnership
Limited Liability Partnership
Business Trusts
Non-Profit Corporations
Professional Associations
Professional Corporations

General Tax Information, Links, and Resources
International Tax and Business Guides (Deloitte)
IRS Small Business Tax Calendar

Taxes For My Business - Required Payroll Taxes

These are the required payroll taxes for sole proprietorship businesses in Pennsylvania.

Published By: Knowledgeman
Published: 2007-06-07
Revised: 2013-02-25

Table of Contents
Taxes For My Business - Main Page
Federal Taxes
Pennsylvania Taxes
Local Taxes

Required Payroll Taxes For Sole Proprietorships With Employees

Pennsylvania Unemployment Tax (PAUTA): For new (non-construction) employers the rate 3.6785% on the 1st $8,500 of wages and for (construction) employers it is 10.1947% on the 1st $8,500 of wages for calendar year 2013. The standard Pennsylvania Unemployemnt Tax rate for existing employers that no longer qualify for new employee status is 7.4254% if the employer has a positive reserve account balance and the rate is 11.4192% for employers that have a negative reserve account balance. Source: Pennsylvania Department of Labor % Industry: UC Tax rates: http://www.uc.pa.gov/employers-uc-services-uc-tax/uc-tax-rates/Pages/default.aspx#.VvK19OIrK71

Federal Unemployment Tax (FUTA): For 2013, the FUTA tax rate is 6.0% on 1st $7,000 of wages. A maximum credit of 5.4% may be taken for timely payments made to state unemployment compensation, reducing the FUTA tax rate after credit to 0.6%. Source: IRS Publication 15: http://www.irs.gov/pub/irs-pdf/p15.pdf

Federal Social Security Tax (FICA): The employer must match the employee's contributions. Each pays 6.2% on the first $113,700 of income for Social Security for 2013. Source: About.com: http://taxes.about.com/b/2013/01/03/social-security-tax-for-2013.htm

Federal Medicare Tax Rate: Remains 1.45%. There is no wage base limit for Medicare tax. Source: IRS Publication 15: http://www.irs.gov/pub/irs-pdf/p15.pdf
Sole Proprietorship companies with employees must pay his or her share of social security, plus match what the employee contributes. Therefore they would have to pay 12.4% on the first $113,700 of wages. They would also have to match the employee’s medicare tax. They would then have to pay 2.9% for medicare no matter how much the employee’s wages were.

Additional Medicare Tax: This new tax goes into effect starting in 2013. The 0.9% Additional Medicare Tax applies to an individual’s wages, Railroad Retirement Tax Act compensation, and self-employment income that exceeds a threshold amount based on the individual’s filing status. The threshold amounts are $250,000 for married taxpayers who file jointly, $125,000 for married taxpayers who file separately, and $200,000 for all other taxpayers.  Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. Sources: Notice 1035 from IRS: http://www.irs.gov/pub/irs-pdf/n1036.pdf and http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Employment-Taxes-2 and H&R Block: http://www.hrblock.com/free-tax-tips-calculators/tax-help-articles/Small-Business/Self-Employment-Tax.html?action=ga&aid=54012&out=vm

Federal Income Tax (Employee Withholding): Depends on amount and type of income. According to IRS Publication 15, the employer should have a W-4 on file for each employee. Employees can use the IRS Withholding Calculator online for help determining how many withholding allowances to claim on their W-4 forms. 2013 Percentage Withholding Tables can be found in IRS Notice 1036.

State Income Tax (Employee Withholding): 3.07% of gross earnings. Source: Pennsylvania Department of Revenue. Employers must register to withhold Pennsylvania personal income tax from each payment of taxable compensation to their employees. The quickest and easiest way to complete this is by using the Pennsylvania Department of Revenue PA-100 application online. Click here to download the PA-100 in pdf format and send via the mail. The Pennsylvania Local Earned Income Tax Residency Certification Form must also be completed whenever an employee is hired or has a change of address.

Local Income Tax (Employee Withholding): Can range anywhere from 0.5% to 1.5%, typically in this geographic area, 1% of Gross Earnings. Local Deposit Requirements: Varies with entity (contact the local entity)

Payroll Taxes For Sole Proprietorships With No Employees
(Example: Consultants)

Sole Proprietorships with no employees and with the owners: husband and wife or individual owner, as the only employees of the business, do not pay salaries to themselves. They take withdrawals (owners' withdrawals) from the business. They do not have to apply and be responsible for federal and state payroll taxes. They are taxed on their income through federal and state income taxes.

Other sole proprietorships links, resources, and Information
Industry Profitability - Sole Proprietorships US National Averages: http://www.bizstats.com/net-profit-risk/
Other Useful Industry Statistics For Sole Proprietorships (bizstats)

Wednesday, June 06, 2007

Taxes For My Business - Payroll Tax Fact Sheet

Information, topics, and links related to your business's Payroll tax responsibility.

Published By: Knowledgeman
Published: 2007-06-06
Revised: 2013-02-18

Table of Contents
Taxes For My Business - Main Page
Federal Taxes
Pennsylvania Taxes
Local Taxes

Payroll Tax Fact Sheet

Payroll Taxes to be witheld:

1) Social Security (FICA): The employer must match the employee’s contributions. Each pays: 6.2% on the first $113,700 of income for Social Security (Old Age, Survivors, and Disability Insurance) and 1.45% for Medicare. The Medicare tax is still due above $113,700. Tax on self-employees is 12.4% on the first $110,100 for Social Security and 2.9% on all net earnings for Medicare.

2) Federal Withholding Tax: (Per Tax tables in Circular E)

3) State Withholding Tax: 3.07% of Gross Earnings

4) Local Withholding Tax: Can range anywhere from 0.5% to 1.5%, typically in this geographic area, 1% of Gross Earnings.

5) Occupation Privilege Tax: Varies form $10 to $100 depending on taxing entity, withheld once a year. Locally in Oil City and Clarion Pennsylvania it is $52.

Employer Taxes

1) Social Security (FICA): The employer must match the employee’s contributions. Each pays: 6.2% on the first $113,700 of income for Social Security (Old Age, Survivors, and Disability Insurance) and 1.45% for Medicare on all income. Please note that there is no income limit for Medicare.

2) Federal Unemployment (FUTA Tax): 6.0% with credit of 5.4% for timely payments made to state unemployment compensation fund on the first $7,000 of each employee's wages.

3) PA Unemployment: 3.6785% on the first $8,500 of each employee’s wages. The rate is adjusted if you have claims.

Federal Deposit Requirements

Add the employee’s and employer’s Social Security tax and the Federal tax withheld. You are either (1) a quarterly depositor, (2) a monthly depositor or (3) a semiweekly depositor. If your tax liability is less then $2,500, then the tax can be sent in with the quarterly report (within 30 days after the end of the quarter). The IRS will notify you each November whether you are a monthly or a semiweekly depositor for the coming calendar year. If you do not receive the notification, you must determine your own deposit status. You determine your status as a monthly or semiweekly depositor at the beginning of the calendar year based on the tax you reported on your original Forms 941 (or 941E) for the four quarters in the lookback period.

Lookback Period: The lookback period consists of four quarters beginning July 1 of the second proceeding year and ending June 30 of the prior year. These four quarters are your lookback period even if you did not report any taxes for any of the quarters. For example, for 2013, the lookback period is July 1, 2011 through June 30, 2012.

Monthly Depositor Rule: If the total tax reported on Forms 941 (or 941E) for the four quarters in the lookback period is $50,000 or less, you are a monthly depositor for the current year. You must deposit employment taxes and taxes withheld on payments made during a calendar month by the 15th day of the following month.

Semiweekly Depositor Rule: If the total tax reported on Forms 941 (or 941E) for the four quarters in the lookback period is more than $50,000, you are a semiweekly depositor for the current year. If you are a semiweekly depositor, you must deposit on Wednesday and/or Friday depending on what day of the week you make payments as shown below:

*Notwithstanding these general rules, employers with $100,000 or more of accumulated liability during a monthly or semiweekly period are required to deposit the funds by the first banking day after the $100,000 threshold is reached. Also, employers accumulating deposits of less than $2,500 during the quarter may skip the deposits entirely and send full payment with their quarterly employment tax returns.

Payment Days/Deposit Periods Deposit by
Wednesday, Thursday, and/or Friday Following Wednesday

Saturday, Sunday, Monday and/or Tuesday Following Friday

Month-By-Month Employer Wage Reporting Responsibilities

January
• Determine new social security wage base to be used for the current year
• File Form 941 with IRS for last quarter of previous year
• File Form 943 with IRS for prior year
• Give employees their copies of Form W-2 for last year

February
• Match Form 941 and 943 totals with payroll records and Form W-3 totals
• File copy A of Form W-2 and Form W-3 information with SSA
• Food service employers with more than 10 employees must file Form 8027 for their employees who receive tips
• Withhold at single rate with no allowances if employees claiming exemption from withholding do not file a new Form W-4 as required

March
• (Throughout the year) respond timely to SSA request(s) for corrections to Form W-2 identity data

April
• File Form 941with IRS
• File Schedule H for last year with income tax return

July
• File Form 941 with IRS

October
• File Form 941with IRS
• Order Forms W-2 and W3 (if needed) for next year

November
• Request new TIB-4 instructions from SSA or IRS Pub. No. 393 if not yet received
• Test magnetic media or paper forms processes for next year

December
• Ask employees to update Forms W-4

End-Of-Year Preparation For Wage Reporting


The last quarter of the year begins the wage reporting "season" - the time to prepare for filing end-of-the-year reports for the tax year

By October, order from IRS or your forms supplier:
• wage reporting Forms W-3 and W-2, or
• transmittal forms for magnetic media (Forms 6559 and 6559A).

The IRS forms request telephone number is 1-800-829-3676

By November, IRS will mail you:
• IRS Pub. No. 393, Federal Employment Tax Forms

This publication includes Form W-3, two Form W-2 sets, instructions for Form W-2 and an order blank for requesting additional forms and instructions. A gummed label for Form W-3 showing employer's name, address and employer identification number to identify the wage return is included in the envelope.

By November, if you file reports on magnetic media, SSA will mail you:
• SSA Pub. No. 42-007, Magnetic Media Reporting (TIB 4)

This booklet contains specifications and edits for filing wage reports on magnetic tape, cartridge or diskettes; a gummed label to identify the wage report and a Form 6559, Transmitter Report and Summary of Magnetic Media. If you have not received a TIB-4 by mid-November, call the regional wage reporting specialist for your area or download it to your computer from SSA's Employer Information Bulletin Board Service (EIBBS) at 410-965-1133.

Before December, you should advise your employees to:
• update their withholding form, if necessary

(A new Form W-4, Employee's Withholding Allowance Certificate, must be completed to change tax withholding)
• report any name change to SSA and obtain a corrected social security card

(Employee names and social security numbers that you submit on your annual wage report are matched against SSA records. An employee's wages may not be credited to his or her SSA record and the employer may be subject to IRS penalties if this information does not match.)
• file a new Form W-5, Earned Income Credit Advance Payment Certificate, to continue receiving advance payments of earned income credits.

By February 18th, your employees:
• who claimed exemption from any federal income tax withholding for the past year should file a new Form W-4, Employee's Withholding Allowance Certificate, to continue exemption into this year.

By February 19th, you should:
• begin withholding at the single person rate with zero withholding allowances if employees who previously claimed exemption from any withholding have not filed a new Form W-4.

Setting Up Federal Tax Records For A Business

Employer Identification Number (EIN)

As an employer, you are required to obtain a nine-digit EIN for employment and tax reporting purposes. You do this by:
• obtaining a Form SS-4, Application for Employer Identification Number, from either an SSA or IRS office, and
• completing and filing the application form with IRS

When A New EIN Is Needed

If the way you organize your business changes, you may need to file a new SS-4 and obtain a new EIN. You should apply for a new EIN if:
• Your sole proprietorship incorporates
• Your sole proprietorship takes in partners and operates as a partnership
• Your partnership incorporates or your partnership is taken over by one of the partners and operated as a sole proprietorship
• Your corporation changes to a partnership or sole proprietorship
• You purchase or inherit an existing business that you will operate as a sole proprietorship. You cannot use the EIN of the former owner, even if he or she is your spouse.)
• You represent an estate that operates a business after the owner's death
• You terminate an old partnership and begin a new one

Employers Must Use Their EIN On All Annual Wage And Employment Tax Returns And On All Tax Deposit Coupons

Business Recordkeeping

Under IRS laws and regulations, employers must set up and maintain a system of business records that support wage and employment tax reports. These records must be retained for 4 years after the due date for the returns they relate to. However, some States may require a longer retention period; contact your State taxing agency for more information.

Helpful Information Services
• The Small Business Administration (SBA) has a variety of publications and technical assistance resources available for employers. For more information about their services, contact SBA at 1-800-827-5722 or, via the Internet at: http://www.sbaonline.sba.gov
• Useful IRS publications for new employers and sole proprietors are:
No. 334, Tax Guide for Small Business
No. 583, Starting a Business and Keeping Records
No. 15, Employer's Tax Guide
No. 15-A, Employer's Supplemental Tax Guide
IRS Publications Database

Publications may be ordered from IRS at 1-800-829-3676, or IRS may be contacted via the Internet at: http://www.irs.ustreas.gov
• The US Business Advisor provides businesses with federal government information, services and transactions. Their Internet address is: http://business.usa.gov/

Business Plan For My Business - Links

These are business startup and expansion general web resources and links that will assist start-up and existing businesses with developing their business plan.

Published By: Knowledgeman
Published: 2007-06-06
Revised: 2016-03-23

Goto Table of Contents
Business Plan For My Business - Main Page

Business Startup and Expansion General Web Resources and Links

Business Plan Development

http://www.pasbdc.org/ (Pennsylvania Network of Small Business Development Centers)

http://www.score.org/ (Counselors to America's Small Business)

http://www.sba.gov/ (United States Small Business Administration)

http://www.sba.gov/localresources/district/pa/pitt/index.html (SBA Pittsburgh District Office)

Business Start-Up Forms & Resources

http://www.pabizonline.com/Pages/default.aspx (Pennsylvania Portal for Business Start-Up and Expansion)

http://www.fedworld.gov/index.html (Central Access for Government Information)

Marketing/Statistical Information

http://www.pasdc.hbg.psu.edu/ (Pennsylvania State Data Center)

http://www.dli.state.pa.us/ (Pennsylvania Department of Labor & Industry)

http://www.commerce.gov/ (United States Department of Commerce)

http://www.dol.gov/ (United States Department of Labor)

http://www.bls.gov/ (United States Department of Labor, Bureau Of Labor Statistics)

http://www.sba.gov/advocacy/ (SBA Office of Advocacy Statistics)

https://fedstats.sites.usa.gov/ (Federal Government Statistics)

http://www.penndot.gov/ProjectAndPrograms/Planning/Maps/Pages/Traffic-Volume.aspx#.VvLUqOIrK70 (Pennsylvania Traffic Counts by County)

Financing

https://www.sba.gov/category/navigation-structure/starting-managing-business/starting-business/loans-grants-funding (SBA Financing)

http://www.rdfc.net/ (Regional Development Funding Corporation)

http://www.cnp.benfranklin.org/ (Ben Franklin Partnership)

http://www.usda.gov/wps/portal/usda/usdahome?navid=GRANTS_LOANS (USDA Loan & Grant Programs)

http://www.nwcommission.org/ (Northwest Regional Planning & Development Commission)

http://www.ncentral.com/ (North Central Regional Planning & Development Commission)

http://www.dep.state.pa.us/grantscenter/GrantAndLoanPrograms.asp (Pennsylvania Department of Environmental Protection)

http://www.newpa.com/find-and-apply-for-funding/funding-and-program-finder (Team Pennsylvania Financing Page)

http://www.nvca.org/ (National Venture Capital Association)

http://www.regdresources.com/ (Venture Capital Regulation D Resources)

http://www.angelcapitalassociation.org/ (Angel Capital Association)

Taxes

http://www.revenue.state.pa.us/ (Pennsylvania Department of Revenue)

http://www.irs.gov/ (United States Internal Revenue Service)

Suppliers

http://www.pasourcenet.com/ (Pennsylvania Business Resource Network)

http://www.mfgquote.com/ (MfgQuote, Inc. – Private Online Sourcing)

Export

Pennsylvania International Trade Guide (ExportingPA.org)

http://teampa.com/ (Team Pennsylvania Foundation)

http://www.export.gov/ (United States Government Export Portal)

Pennsylvania Deparment of Agriculture: Bureau of Market Development

http://www.fas.usda.gov/ (United States Agricultural Exporting)

United States Department of Agriculture (Marketing & Trade)


Friday, June 01, 2007

Taxes For My Business - Local

Information, topics, and links related to your business's Local business tax strategy.

Published By: Knowledgeman
Published: 2007-06-01
Revised: 2016-03-23

Table of Contents
Taxes For My Business - Main Page
Federal Taxes
Pennsylvania Taxes

Local Business Taxes

Clarion County
Clarion Borough
Keystone Collections Group Website
Clarion Borough Tax Forms

Taxes For My Business - Pennsylvania

Information, topics, and links related to your business's Pennsylvania business tax strategy.

Published By: Knowledgeman
Published: 2007-06-01
Revised: 2016-03-23

Table of Contents
Taxes For My Business - Main Page
Federal Taxes
Local Taxes

Pennsylvania Business Taxes

Pennsylvania Department of Revenue
Pennsylvania Department of Revenue
Online Customer Service Center
Business Related Tax Forms, Instructions, and Publications
Search Tax Forms, Instructions, and Publications
Pennsylvania Tax Updates
Register for Pennsylvania Tax Update e-Alerts
PAOpen4Business Business Forms Database

Pennsylvania Income Tax
Form PA-40ESR(I) (Estimated Witholding Income): Declaration of Estimated or Estimated Withholding Income Tax For Individuals and/or Sole Propreitorships. Form PA-40ESR(I) Instructions

Form PA-40ESR(F/C) (Estimated Witholding Income): Declaration of Estimated or Estimated Withholding Income Tax For Fiduciary & Partnerships. Associations & Pennsylvania S-Corporations may also use this form. Form PA-40ESR (F/C) Instructions

Other Pennsylvania Personal Income Tax Forms

Pennsylvania Payroll Tax
8 Steps to Hiring Your First Employee (SBA)
Employer Witholding Information Guide
Sole Proprietorship Payroll Tax Requirements

Pennsylvania Sales Tax
How Do I Register My Business For Pennsylvania Sales Tax?

You register to pay Pennsylvania sales tax with the Pennsylvania Department of Revenue. The form to apply for Pennsylvania sales tax collection is Form PA-100. To apply electronically on the Web goto http://www.pa100.state.pa.us/. The local office's of the Pennsylvania Department of Revenue are: Western Pennsylvania District, Central Pennsylvania District, and the Eastern Pennsylvania District. To find out what products and services are taxable refer to the Retailers Information Guide. If you want to view the most commonly asked Sales & Use Tax questions, refer to the Sales & Use Tax portion of the Pennsylvania Department of Revenue's Sales & Use Tax Knowledgebase. If you have more detailed questions about Pennsylvania Sales & Use Tax refer to the Pennsylvania Department of Revenue's Business Tax Knowledgebase.

Pennsylvania Sales Tax Exemption ServicePennTap
If you are a manufacturer you may qualify for a reduction on the Pennsylvania sales tax you pay on your energy bills based upon the energy you use for manufacturing. In addition, you may qualify for a refund of up to the prior three years worth of overpayments of the Pennsylvania sales tax you paid.

Should I Collect Pennsylvania Sales Tax?
I have looked all over the Web and can't determine if I should collect Pennsylvania sales tax for my product/service. What determines if it is taxable?

Taxable Transactions

One of the common elements of the different types of sales taxes is that the taxable event is a retail sale. In each State that imposes a general sales tax, the main target of the tax is retail sales of tangible personal property.

What are "retail sales"? Each State has its own technical definition for what it considers to be a "retail sale." The States' general method of operation is to define the term as broadly as possible and then provide that all such sales of tangible personal property are presumed to be taxable unless a specific exemption from tax applies. In essence, the result is that almost any sale of tangible personal property to the ultimate user or consumer is potentially taxable retail sales.

As a general rule, the method of payment has no effect on whether a sale is subject to sales tax. Credit sales, installment sales, lay-away sales, conditional sales, and sales involving trade-ins or other exchanges of property are no less taxable than are sales for cash.

True Object Test
In many instances, a potentially taxable retail sale of tangible personal property isn't too difficult to spot. There's not much to dispute when an item such as cars, equipment, tools, furnishings, food, or clothing is involved. However, the issue isn't always so clear cut. For example, is the sale of a computer software program a taxable sale of tangible personal property? How about a commercial photographers' sale of their prints? Or, consultants providing their advice in written reports?

Although each of these examples involves the transfer of some tangible personal property, you could argue that what's really being purchased and sold are the expertise and services of the programmer, photographer, or consultant. Assuming that the underlying services are not themselves taxable, successfully making this argument would insulate the transactions from sales tax.

Work Smart
All of the State’s do recognize this "true object" argument. However, whether the purchaser's intent primarily was to acquire the property or the service is a subjective determination. Furthermore, the State’s are not always consistent in how they approach their analysis or in the results they reach. Accordingly, if you're regularly going to be faced with this type of problem, either for your purchases or your sales, you should consult your tax professional for guidance on how you should treat those transactions for the state or states where you do business.

Pennsylvania Use Tax
Use tax is the counterpart to sales tax and applies to Internet sales, mail-order sales, and out-of-state sales, 800 nummber sales, and other purchases of taxable items when Pennsylvania sales tax has not been paid. These taxes are generally paid by individuals not business's. For more detailed information follow the links below:

Other Pennsylvania Sales and Use Tax Information, Links, and Websites
Common Business Purchases Subject to Use Tax
Payment of Sales Tax when Items are Purchased for Resale
The Garden Club Federation of Pennsylvania
Pennsylvania Department of Revenue
Pennsylvania Sales And Use Tax Credit Chart
Pennsylvania Sales & Use Tax Detailed Information
Pennsylvania Use Tax
Reporting and Paying Use Tax
Retailers’ Information Guide (REV-717)
Sales and Use Tax Audit Manual
Sales Tax Commonly Asked Questions
Use Tax Brochure for Businesses (REV-935)
Use Tax Brochure for Individuals (REV-1748)
Use Tax Commonly Asked Questions
Use Tax Voluntary Compliance Program
Use Tax Return and Instructions (Form PA-1)
Google Search: Pennsylvania Sales Tax
Google Search: Pennsylvania Use Tax

Other Pennsylvania Tax related links, resources, and Information
Pennsylvania Personal Individual Tax Preparation Guide

Taxes For My Business - Federal

Information, topics, and links related to your business's Federal business tax strategy.

Published By: Knowledgeman
Published: 2007-06-01
Revised: 2014-05-07

Table of Contents
Taxes For My Business - Main Page
Pennsylvania Taxes
Local Taxes

Federal Business Taxes

United States Internal Revenue Service (IRS)
United States Internal Revenue Service (IRS)
IRS Publications - Based on Your Specific Type of Business
IRS Small Business Tax Knowledgebase
Small Business and Self-Employed One-Stop Resource
Subscribe to e-News for Small Businesses
Tax Statistics: Here you will find a wide range of tables, articles, and data that describe and measure elements of the U.S. tax system.

Federal Income Tax Forms
Federal Employer Identification Number (EIN) Form SS4
Register for EIN Online
IRS Forms - Print From The Web
Tax Guide for Small Business (P334)
Federal Registration for Quarterly Tax Payments
Schedule C Form 1040 Profit and Loss From Business
Schedule C: From A to Z (NASE)

Classifying Workers (Employees Or Subcontractors)
Independent Contractor (Self-Employed) or Employee? (IRS)
Employment Taxes and Classifying Workers (IRS)
Do I have Subcontractors or Employees? (Classifying Workers) (IRS)
The Importance of Correctly Classifying Independent Contractors (AllBusiness)
Employee vs. Independent Contractor  (IRS)

Federal Payroll Tax
8 Steps to Hiring Your First Employee (SBA.gov)
10 Steps to Hiring Your First Employee (Above Document Edited For PA)
Federal Employee Witholding Taxes
Employer's Tax Guide for Small Business (P15)
Employer's Supplemental Tax Guide for Small Business (P15A)
Payroll Tax Fact Sheet (Developed By: Clarion University SBDC)
Sole Proprietorship Payroll Tax Requirements

Tax Saving Methods
Interest Charge - Domestic International Sales Corporations: (Exporters save the difference from highest tax bracket to dividend tax rate 39.5-20=19.5): In its current form, the IC-DISC provides a permanent federal income tax savings of up to 20 percentage points for qualifying U.S. exporters. Some of these savings can be further parlayed through the deferral mechanisms that have been mainstays of the IC-DISC rules for many years.

General Tax Information
How long should I keep my tax records?
International Tax and Business Guides (Deloitte)
IRS Announces Standard Mileage Rates

Wednesday, May 30, 2007

Advertising & Promotion - Direct Mail

Information, topics, and links related to your business's direct mail marketing strategy.

Published By: Knowledgeman
Published: 2007-05-30
Revised: 2011-10-24

Goto Table of Contents
Marketing My Business - Advertising & Promotion

Direct Mail Marketing Strategy
United States Postal Service (USPS) Direct Mail Marketing Assistance
US Postal Service: Every Door Direct Mail: Users can now address their mailpieces with general addresses that include "Residential Customer" and "Postal Customer" rather than with specific names. This will put broshures or advertisements etc. in every mail box in a specified location.
ManagementHelp.org Direct Mail Links
How To Write A Profitable Classified Ad

Direct Mail Sales Leads
InfoUSA
ZapData

Friday, May 18, 2007

e-business - PennTAP

The Pennsylvania Technical Assistance Program (PennTAP) is a Pennsylvania program focusing on helping smaller firms that normally do not have the in-house expertise or resources to resolve specific technology questions or needs. PennTAP technical specialists assist small companies by providing technical advice, technical information, and connections to other expertise, resources, or programs. Some of the projects that PennTap assists small businesses with include small business website search engine optimization, rural commercial internet access, mobile compatible websites, and smart phone credit card applications.

Published By: Knowledgeman
Published: 2007-05-18
Revised: 2015-11-23

Goto Table of Contents
e-business - Main Page

The Pennsylvania Technical Assistance Program (PennTAP)


Donald W. LeGoullon
Donald W. LeGoullon Bio
Advanced IT/e-Business Consultant
The Pennsylvania State University
180 Basher Road
Cranberry PA 16319-2602
Phone: (814) 882-2449
Fax: (814) 865-3589
Email: donl@psu.edu
Website: http://www.penntap.psu.edu/

Request PennTap Assistance