2011 Estimated Taxes for New York
If you live in the state of New York, here are the estimated taxes that you should mark on your calendar:
Estimated MCTMT Payments
Generally, if you are a self-employed individual (includes LLCs), you must make estimated MCTMT payments if you expect to owe any MCTMT for the tax year after subtracting
| Period | Due Date | Amount |
|---|---|---|
| Q1 | May 2, 2011 | $50.00 |
| Q2 | August 1, 2011 | $50.00 |
| Q3 | October 31, 2011 | $50.00 |
| Q4 | January 31, 2012 | $50.00 |
You can make your payment online or by filling out the PDF and mailing it in.
If mailing it in:
Memo Field: Print social security number or tax identification number and 2011 MTA-5
Make Check Payable To: Commissioner of Taxation and Finance
Mail Check To:
MCTMT Processing Center
PO Box 4134
Binghamton, NY 13902-4134
2011 Tax Tips for Freelancers
If you’re a freelancer incorporated as an LLC, there are certain business deductions you should include on your 2009 tax filing. As an LLC, you enjoy the benefits of owning a business, but you do not incur a double tax. Below is a list of forms and specific line items you should be cognizant of as a freelancer and/or single-member LLC.
Form 1040
You’ll need to file form 1040 as you normally do. As a freelancer, here are some specific things to be cognizant of:
| Form and Line Item | Description | Deductible |
|---|---|---|
| Form 1040: Line 26 | Personal: Moving Expenses | 100% |
| Form 1040: Line 28 | Personal: Self-Employed SEP | 100% |
| Form 1040: Line 29 | Personal: Self-Employed Health Insurance | 100% |
| Form 1040: Line 32 | Personal: Traditional IRA Deduction | 100% |
| Form 1040: Line 33 | Personal: Student Loan Interest | 100% |
| Form 1040: Line 34 | Personal: Tuition and Fees | 100% |
2009 Federal 1040 Form (PDF)
2009 Federal 1040 Instructions (PDF)
Form 1040: Schedule A
You’ll need to file Schedule A in order to list out all of your personal itemized deductions. As a freelancer, here are some specific things to be cognizant of:
| Form and Line Item | Description | Deductible |
|---|---|---|
| Form 1040: Schedule A: Line 1 | Personal: Medical and Dental Expenses | 100% |
| Form 1040: Schedule A: Line 5 | Personal: State and Local Income Taxes Paid | 100% |
| Form 1040: Schedule A: Line 10 | Personal: Mortgage Interest | 100% |
| Form 1040: Schedule A: Line 13 | Personal: Mortgage Insurance Premium | 100% |
| Form 1040: Schedule A: Line 16 | Personal: Gifts to Charity by Cash or Check | 100% |
| Form 1040: Schedule A: Line 17 | Personal: Gifts to Charity Not by Cash or Check | 100% |
| Form 1040: Schedule A: Line 22 | Personal: Tax Preparation Fees | 100% |
2009 Federal 1040 Schedule A Form (PDF)
2009 Federal 1040 Schedule A Instructions (PDF)
Form 1040: Schedule C
You’ll need to file Schedule C in order to list out all of your business itemized deductions. As a freelancer, here are some specific things to be cognizant of:
| Form and Line Item | Description | Deductible |
|---|---|---|
| Form 1040: Schedule C: Part II: Line 8 | Business: Advertising | 100% |
| Form 1040: Schedule C: Part II: Line 9 | Business: Car and Truck Expenses | 100% |
| Form 1040: Schedule C: Part II: Line 11 | Business: Contract Labor (Max $600) | 100% |
| Form 1040: Schedule C: Part II: Line 13 | Business: Depreciation (Hardware and Software) | 100% |
| Form 1040: Schedule C: Part II: Line 17 | Business: Legal and Professional Services | 100% |
| Form 1040: Schedule C: Part II: Line 18 | Business: Office Expenses (Postage, Paper, Supplies) | 100% |
| Form 1040: Schedule C: Part II: Line 20a | Business: Rental of Vehicle, Machinery, Equipment | 100% |
| Form 1040: Schedule C: Part II: Line 20b | Business: Rental of Other Business Property | 100% |
| Form 1040: Schedule C: Part II: Line 21 | Business: Repairs and Maintenance | 100% |
| Form 1040: Schedule C: Part II: Line 22 | Business: Supplies (Books, Magazines, Samples) | 100% |
| Form 1040: Schedule C: Part II: Line 23 | Business: Taxes and Licenses | 100% |
| Form 1040: Schedule C: Part II: Line 24a | Business: Travel | 100% |
| Form 1040: Schedule C: Part II: Line 24b | Business: Meals and Entertainment | 50% |
| Form 1040: Schedule C: Part II: Line 25 | Business: Utilities | 100% |
| Form 1040: Schedule C: Part V: Line 1 | Business: Other Expenses: Business Gifts | 100% |
| Form 1040: Schedule C: Part V: Line 2 | Business: Other Expenses: Transaction Fees | 100% |
| Form 1040: Schedule C: Part V: Line 3 | Business: Other Expenses: Conferences | 100% |
| Form 1040: Schedule C: Part V: Line 4 | Business: Other Expenses: Training | 100% |
| Form 1040: Schedule C: Part V: Line 5 | Business: Other Expenses: Web Conferencing | 100% |
2009 Federal 1040 Schedule C Form (PDF)
2009 Federal 1040 Schedule C Instructions (PDF)
Form 8829
You’ll need to file Form 8829 in order to list out all of your home office itemized deductions. Note that these expenses are only partially deductible, based on the percentage of your home used an office. As a freelancer, here are some specific things to be cognizant of:
| Form and Line Item | Description | Deductible |
|---|---|---|
| Form 8829: Line 17 | Home Office: Insurance | x% |
| Form 8829: Line 18 | Home Office: Rent | x% |
| Form 8829: Line 19 | Home Office: Repairs and Maintenance | x% |
| Form 8829: Line 20 | Home Office: Utilities | x% |
2009 Federal 8829 Form (PDF)
2009 Federal 8829 Instructions (PDF)
Mockups and Specifications
From July – December 2009, I was contracted by Waterfront Media to serve as the Senior Product Manager for the complete overhaul and re-design of their food and fitness offering for EverydayHealth.com. Below is an excerpt from the 120-page master specification. Pixel-perfect design mockups (ready for front-development to code from) comprise the left 2/3 of the page; detailed functional specifications comprise the right 1/3 of the page. Scott Springer was the UX Lead and Art Director on this project, responsible for creating and enforcing all existing and newly developed design standards. Printing was always done on 11×17 paper in order to ensure legibility and ease of use by all members of the team (stakeholders, front-end developers, back-end developers, QA, sales, etc). All mockups and specifications were created using OmniGraffle.
Mockups and Specifications Example (PDF)
UX+Dev Mixer on Friday, Oct 2
Freelancers Union Insurance
As a freelancer, the best option for health insurance is through Freelancers Union. Remember, if you’re a freelancer incorporated as an LLC, health insurance is 100% tax deductible.
Health Insurance Rates for 2010
For 2010, here are your options in terms of health insurance plans and costs. Health insurance plans will vary depending on the state in which you live. For those of you who live in New York, view this easy-to-read comparison chart for different health insurance plans offered through Freelancers Insurance Company (FIC). I have the PPO 2 plan and have been very happy with it. I pay $800.00 per month.
| Plan Type | Individual | Individual + Kid | Individual + Spouse | Individual + Family | Deductible |
|---|---|---|---|---|---|
| PPO 1 | $497.00 | $894.00 | $1,043.00 | $1,391.00 | $1,500.00 |
| PPO 2 | $381.00 | $685.00 | $800.00 | $1,066.00 | $2,500.00 |
| PPO 3 | $285.00 | $513.00 | $599.00 | $798.00 | $3,500.00 |
| HD 5,000 | $324.00 | $583.00 | $680.00 | $907.00 | $5,000.00 |
| HD 10,000 | $196.00 | $354.00 | $413.00 | $550.00 | $10,000.00 |
Life Insurance Rates for 2010
For 2010, here are your options in terms of life insurance plans and costs. Freelancers Union offers term life insurance through Guardian, a reputable life insurance company. If you’re young and don’t have dependents or much liability, then you can get lower coverage to make sure all of your outstanding expenses are taken care of once you die. If you have a large mortgage, children, and various liabilities, then you should get the $1,000,000.00 life insurance plan so that you’re family can live comfortably once you die. I pay $54.00 per month.
| Life Insurance Coverage | Monthly Cost for Non-Smoker | Monthly Cost for Smoker |
|---|---|---|
| $50,000.00 | $6.50 | $8.00 |
| $100,000.00 | $9.00 | $12.00 |
| $200,000.00 | $14.00 | $20.00 |
| $250,000.00 | $16.50 | $24.00 |
| $300,000.00 | $19.00 | $28.00 |
| $400,000.00 | $24.00 | $36.00 |
| $500,000.00 | $29.00 | $44.00 |
| $750,000.00 | $41.50 | $64.00 |
| $1,000,000.00 | $54.00 | $84.00 |
Long-Term Disability Rates for 2010
For 2010, here are your options in terms of long-term disability (LTD) insurance. Freelancers Union offers life insurance through Guardian, a reputable life insurance company. You can receive benefits for 2 years while unable to work and for more than 2 years if Activities Daily Living (ADL) disabled. Benefits are available until age 65 while you remain disabled. You do not pay the monthly rate while you are receiving benefits. Long-term disability insurance is important if you ever become ill, are in an accident, or become incapacitated in some way that makes it impossible for you to work for a period of time. LTD insurance is fairly inexpensive and definitely something that’s worth getting. I pay $18.77 per month.
| LTD Total Coverage | LTD Monthly Coverage (2 Yrs Max) | Monthly Cost | Annual Cost |
|---|---|---|---|
| $12,000.00 | $500.00 | $6.41 | TBD |
| $18,000.00 | $750.00 | $7.11 | TBD |
| $24,000.00 | $1,000.00 | $7.83 | TBD |
| $30,000.00 | $1,250.00 | $8.92 | TBD |
| $36,000.00 | $1,500.00 | $10.22 | TBD |
| $48,000.00 | $2,000.00 | $13.36 | TBD |
| $60,000.00 | $2,500.00 | $16.32 | TBD |
| $72,000.00 | $3,000.00 | $18.77 | TBD |
Portfolio Examples
For those of you who are looking to redesign your portfolios and attract more visitors to your site, keep in mind that there are many, many different ways to do a portfolio site. The most important thing is to simply be yourself.
There are lots of different ways to showcase your work, you just have to decide what best reflects you and the kind of work that you do. The way in which your portfolio is presented — both online and in that 11×17 binder you take on interviews — says a lot about you. Hiring managers, recruiting firms, and your future boss are all looking for that extra bit of “wow” when they come to your site.
When redesigning your portfolio site, be sure to keep SEO in mind. Many of the calls I get from firms and recruiters these days is due to natural SEO traffic to my site. If you’re looking to be sought after — rather than having to do the seeking yourself — be sure to SEO the hell out of your site.
Cassandra Tai-Marcellini
Donna Lichaw
Jen Rittner
John Kudos
Khoi Vinh
Kristen Wicklund
Mark Ellis
Matthew Schnepf
Michael Angeles
Neil Kahn
Rob VanAlkemade
Whitney Hess
iPhone App Development Firm Questionnaire
Here’s a list of pre-screening questions for iPhone app development firms. Please let me know if you think of any additional ones!
1. When did your firm first start developing iPhone apps?
2. What other devices/platforms do you develop for?
3. Please provide a complete list of iPhone apps that your firm has developed that can be found in the iPhone app store, along with their star rating.
4. Please provide links to your portfolio and any write-ups/reviews.
5. Please provide links to awards and recognition that your firm has received.
6. What do you feel are some of the best iPhone apps of all time?
7. How many people comprise your organization?
8. How do you typically staff iPhone app projects (i.e., specific roles, number of people)?
9. Will your staff be able to attend meetings and working sessions at our office?
10. In 100 words or less, what’s your iPhone app SDLC methodology/process?
11. In 100 words or less, what differentiates your firm from other firms?
12. In 100 words or less, what’s most important to you in a client/partner relationship?
13. In 100 words or less, how can you help us with our short-term iPhone app development goals?
14. In 100 words or less, how can you help our company with their mobile strategy over the next two years?
System Flow Diagrams
System flow diagrams are based for the most part on UML 2.0 Activity Diagram notation. However, I’ve extended the notation in order to make the diagrams more reader-friendly, as they are intended to serve a wide audience (users, developers, designers, QA). System flow diagrams serve as detailed logical flow charts for all aspects of the system. They can be thought of as use cases that are diagram-based rather than text-based, and are visual representations of actual coding logic. These diagrams are driven by the requirements provided by the client (both explicit and implicit). These system flow diagrams were created in October 2007 using Microsoft Visio, but can also be created in Ilustrator, InDesign, or OmniGraffle.
System Flow Diagrams Example (PDF)
Process Re-Engineering
As an organization grows, certain process changes are absolutely crucial in ensuring that the people, data, and systems can keep up with the demands of the company. The example below shows how I helped a growing online publishing firm make best use of Salesforce, DART Sales Manager (DSM), and DART for Publishers (DFP) to help support their ad-based business model. DoubleClick’s DSM integration module is an excellent choice for companies with a growing sales force who need to use ad-serving technology. The DSM module is available on Salesforce AppExchange. The Salesforce/DSM/DFP implementation, integration, and migration was completed in January 2009. This diagram was created in September 2008 using Microsoft Visio, and sent to a large-format printer.
Process Re-Engineering Example (PDF)
Wireframes
Wireframes are black-and-white depictions of the user interface, not to be confused with mockups (stylized representations of the final look-and-feel) or screenshots (actual snapshots of the working application). The purpose of wireframes is to depict all UI navigation and data elements and their logical placement, along with state changes (initial state, submit state, error state, etc.). These wireframes were created in July 2008 using Adobe Illustrator CS3. Other applications used to create wireframes include OmniGraffle (Mac), Axure (Windows), and Visio (Windows).