How to Define Your Income

One key thing you will need to sort out is how to define your income. To make it easy for you and for those trying to enroll artists into health care options, we have come up with three basic categories.

If you currently prepare your taxes yourself or if you go to an agency like H&R Block, you may want to consider having an accountant who specializes in preparing tax returns for artists prepare your taxes. Start asking those fellow artists who you trust and do their taxes as an artist to see who they use or would recommend as an accountant. (Note the accountant's fee for preparing your taxes can be deducted as a business expense on your taxes)

Remember, 300 percent of the FPL for an individual is approximately $31,212 (NOTE every April 1- the FPL amount will increase/be adjusted) and to find what 300 percent FPL for a family is, add an additional $10,800 for each additional dependent to amount for an individual (see the Insurance Partnership's web site for a better understanding of the FPL which is also referred to as income ceilings). However, annual gross income for those who are self-employed, seasonal workers, don't have regular pay stubs, and/or have combination income sources (W-2 income, 1099 income, etc.), is determined differently from those with just W-2 income wages with regular pay stubs. Those whose income is not solely from W-2 income sources with regular pay stubs, should contact an enrollment specialist in person to determine what their income is (Contact Health Care for All's Help line or an enrollment specialist at a community health center, hospital, or a health care advocacy organization).

Please pick what type of income definition best describes your situation:

• W-2 Income only: A Full time job and/or multiple part time jobs and your employer(s) takes out withholdings (i.e. social security, federal, medicare, etc.). You are paid on a regular basis by your employer(s), these jobs may or may not be temporary, semester based or seasonal. Your employer(s) issues you a W-2 form for your taxes. You are not reporting any non W-2 income (freelance work, sales/commissions from your artwork, grants, etc.) on your taxes. You may, however, be reporting your art making expenses on your taxes. You may not have regular pay stubs, but may be paid regularly by checks that do not have pay stubs (i.e. the you may not know what your gross pay is before taxes via a pay stub).

• Combination Income: Your income is a combination of W-2 income (could be a full time job and/or multiple part-time jobs that are yearly, semester based and/or seasonal or any combination), grants, commissions, money earned from selling work/performing, 1099 income/freelance work, visiting artists engagements, and/or some self employment income. You may, however, be reporting your art making expenses on your taxes, and/or you are reporting your businesses expenses of being self-employed (which may or may not be your art making expenses). If you are not counting your businesses and/or art making expenses on your taxes you may want to speak to an accountant to have them prepare your income taxes. You may not have regular pay stubs, but may be paid regularly by checks that do not have paystubs (i.e. the you may not know what your gross pay is before taxes via a pay stub).

• Non W-2 Income/Self-Employed Income only: All moneys earned are non W-2 income. You may, however, be reporting your art making expenses on your taxes, and/or you are reporting your businesses expenses of being self-employed (which may or may not be your art making expenses). If you are not counting your businesses expenses and/or your art making expenses on your taxes you may want to speak to an accountant to have them prepare your income taxes. You do not have regular pay stubs, but may be paid regularly by checks that do not have paystubs (i.e. the you may not know what your gross pay is before taxes via a pay stub).