While there are smokers in all socio-econmic groups, the facts are this tax is placing the burden largely on the shoulders of those who can afford it the least. Add a dollar to your morning latte and THAT would be equitable.

The additional standard deduction from payment of property taxes applies to 2008 and 2009. I am not finding where it has been extended beyond 2009 although that could still happen.

You can deduct up to $1000 (If married) of property taxes paid during the year. It does not matter what property tax year is being paid.

will the over $1000 property tax from ’08 carry over to ’09? I goofed and didn’t pay ’09 until Jan 2010.

The one that I am most surprised to see is Closing a sales tax exemption for some out-of-state residents who buy products in Washington. It’s about time the State of WA quits trying to fool anyone that those border-state (Portland, OR) shoppers will fail to buy in our state if we stop letting them off the hook for the sales tax, most of them are over here shopping for food, anyway, and in our state, that comes tax free (for food for home cooking and consumption, anyway). WA workers have been paying (at least 9%) in income tax to the state of Oregon for decades now, it’s past time we reciprocate.

The determination of independent contractor versus employee is a complex issue beyond the scope of this post.

I would refer you to this case:

http://ftp.resource.org/courts.gov/c/F2/918/918.F2d.90.89-35071.html

And specifically this language contained within the case:

Taxpayer also argues that Mr. Spicer could not be an employee because he was a common law independent contractor. In determining whether Mr. Spicer is an employee or an independent contractor, several factors we consider are whether the business furnishes the worker with tools and a place to work, and “whether the work is performed in the course of the individual’s business rather than in some ancillary capacity.” General Investment Corp. v. United States, 823 F.2d 337, 342 (9th Cir.1987). We also consider whether the services performed “constitute[ ] an integral part of taxpayer’s business and [are] not incidental to the pursuit of a separately established trade or business.” Westover v. Stockholder’s Publishing Co., 237 F.2d 948, 952 (9th Cir.1956).
18

We find that Mr. Spicer is not a common law independent contractor, because Taxpayer provided him with supplies and a place to work, and he performed accounting services for no other accounting firm. Moreover, Mr. Spicer’s services were integral to the operation of Taxpayer, as he was the only accountant in the accounting concern, the only one who signed customers’ returns as preparer, the only one who performed financial planning for the firm, and the only one who audited clients’ books.
19

Taxpayer also argues that in light of the Idaho Industrial Commission’s determination that Mr. Spicer was an independent contractor, rather than an employee, for state employment tax purposes, the government is precluded from again raising the issue of Taxpayer’s treatment of Mr. Spicer for federal employment tax purposes. Because the government was not a party, nor in privity with the State of Idaho, in the prior state administrative action, it is not bound by the Idaho State Industrial Commission’s holding, and again could challenge Mr. Spicer’s status for federal income tax purposes. See United States v. ITT Rayonier, Inc., 627 F.2d 996, 1000 (9th Cir.1980) (citing Parklane Hosiery Co. v. Shore, 439 U.S. 322, 326 n. 5, 99 S.Ct. 645, 649 n. 5, 58 L.Ed.2d 552 (1979)). Accordingly, we affirm the district court as to this issue.

The burden of proving independent contractor status based on the limited facts you have provided would appear to be difficult.

you mentioned: “and now 2009 with the bailout bill”. just to be clear, does this mean i can claim this for 2009 also? additionally, does this qualify for an ammendment if i missed it last year?

thanks