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>If nothing else, I hope this discussion has been enlightening for the rest of you on the listserv. Definitely. I find it completely bizarre, but a lot of legal matters seem to make less and less sense the more you look into them. Many years ago I painted signs. I worked for two signpainters before starting work for myself. After many months, I asked one of them how much money he made, since the information was about to apply to me. I didn't expect him to tell me, since nobody I knew would discuss money; it was considered crass. He laid everything out -- what he charged for each type of work; how fast one should produce to be making money; what the equipment, materials, and shop space cost; how much he averaged per sign, per hour, and per year; his gross, his net, his taxes; and how these changed over time. This was the first adult discussion I had ever had about income with anyone who had a real job. It meant a lot to me. I hope there is some way in which new people can learn this critical aspect of freelancing without getting in trouble. Liz Day Indianapolis, Indiana, USA