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maintenance services. Requirements to Become an Independent Plumber There are two primary routes to become an independent plumber. Associate deg ree programs at community colleges and technical schools provide one route following high school graduation. Graduates of these associate degree programs are generally licensed to work under the direct supervision of experienced plumbers. The second route involves becoming an apprentice th rough a union organization such as the The United Association of Plumbers and Pipefitters. Following three to six years as an apprentice, candida adobe monospaced fonts tes become licensed journeyman plumbers who are capable of working without direct supervision.Identification Tipped employees must claim all of t heir tips. However, this rarely happens because cash tips do not leave a paper trail. The IRS estimates that tipped employees understate their in poesie di poeti spagnoli come by as much as 84 percent, according to Nolo. This is doubly bad for the government, because businesses escape payroll taxes on those tips. S .

elinquent tax bill for negligence of the tax code or understating income. In more extreme situations, such as when someone omits tens of thousand s of dollars worth of tips, the IRS might pursue a criminal tax fraud case and charge a 75-percent penalty. Because the IRS just wants to collect tax due, it usually assumes negligence. Reporting When a waitress reports tips to an employer, the company computes the employee's Social Securi ty and Medicare taxes due and deducts them from her paycheck. Tipped employees usually receive an hourly wage in addition to tips. If the employe outlook desktop icon e fails to report more than 20 in tips to an employer, she must report them on her tax return and pay her own payroll taxes on that income. Cons iderations Any tipped employee should compare his cash tips to his credit card tips and keep a log of tips received. Cash tips of less than 5 to poesie di poeti spagnoli 10 percent of a bill or any huge discrepancy is a sign that the employee underreported cash tips. Some employers require employees to write in ti .

e Bureau of Labor Statistics. The median income was 89,170 annually, with wages starting at less than 50,470 in the 10th percentile and exceedi ng 148,950 in the 90th percentile. Industry Career development managers working for companies and enterprises earned an average salary of 102,0 10 as of 2010, according to the bureau. Those offering consulting services earned an average of 101,980, and those working for insurance carrier s earned an average of 100,920 a year. Local governments offered an average salary of 77,390 a year to career development managers, and general free computer textures medical and surgical hospitals offered an average of 95,660. Those working in business schools on computer and management training earned an av erage of 102,010 a year, and those working in technical and trade schools earned an average of 79,730. Location The highest concentration of jo poesie di poeti spagnoli bs for career development managers in the United States were in the District of Columbia as of 2010, where the bureau reports 0.39 managers were .

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