If you have any questions regarding whether the person you've hired will be classified as an independent contractor or an employee, the IRS will make a determination for you.  Simply calling the person an independent contractor may not be enough. The IRS evaluates facts in 3 general categories – behavioral control, financial control, and type of relationship – to determine whether someone is an independent contractor. Either you or the contractor can file Form SS-8 at any time. You set out facts about the relationship on the form, then the IRS evaluates those facts and decides whether the person is an independent contractor or employee. If you intend to file Form SS-8, do so as soon as possible. It can take as long as 6 months for the IRS to evaluate the form and make a determination. Form W-9 is used to get the independent contractor's full legal name and tax identification number. The contractor's tax identification number may be their Social Security number or an employer identification number (EIN). When the contractor gives their W-9 back to you, keep it in your files for at least 4 years. You may need to show it to the IRS if any questions arise with your taxes. When you pay an independent contractor, you must submit an informational return to the IRS stating how much you paid them. Actually paying taxes on that income is the contractor's responsibility. You may also complete a Form 1099 and send it to the employee, although you aren't required to do so. Particularly if you are a small business, you may be required to file informational reports with your state's labor and tax departments if you hire independent contractors.   To find out what reports are required, check with your state's tax office or your state's employment agency. States may have different rules than the IRS regarding whether a worker is classified as an independent contractor or an employee for tax or other purposes. Find out at your state's labor department, or talk to a local employment attorney. In some states, you must pay for workers' compensation coverage for independent contractors. To find out for sure, contact your state's department of labor.  You typically can use the department's website to find out if you're required to pay workers' compensation. There may be a list of factors to consider, or a tool you can use to quickly assess whether you need to pay for workers' compensation coverage.

Summary: Use Form SS-8 to get a formal determination from the IRS. Have the contractor fill out Form W-9. File Form 1099-MISC if you pay the contractor more than $600. File any required reports with your state. Check your state's law regarding workers' compensation coverage.


You made a choice to do it (or not do it). It comes right back to your impulsive actions or willful inaction, your failure to respect her and your relationship and your willingness to hurt in to pursue something else that you felt mattered only to you. Whether you've had an affair, embezzled the household savings, committed harm against her, sullied her reputation, or whatever, the same issue lies at the heart of your actions––you made a bad choice and you lacked respect. You must truly want to restore what you had or at least start over. If you feel compelled to do so out of reasons beyond your own wishes (such as being pressured by family or social obligations), then it is possible you haven't learned your lesson and whatever you did will only rear its head again later. Instead, you must want to restore what you both had because it matters to you. You cannot gain back another person's trust when you feel compelled to lay any, some or all of the "blame" on that other person. Telling your wife that she seemed "too busy, too preoccupied, too bored, too shopping addicted, whatever", you are just making excuses for your behavior. This isn't about how she was failing to meet your expectations; you've destroyed her expectations of you, so this is all about rebuilding a broken foundation. Do not make it seem as if she was the cause, in any way. If you do that, she won't see your attempts to regain trust as genuine. End the affair, get a job to repay the lost funds, get counseling for your violent tendencies, get counseling for your sexual addition or pornography usage, etc. Whatever the problem, seek out and actually put in place the solution needed to stop the reason for the breach of trust. Without this positive sign of your willingness to make changes, she won't have any reason to trust that you have changed and are setting forth a new course. Cease all involvement with anyone that has been an issue. Even if you've been the flirty type when interacting with others, keep the flirting to a minimum. Explain what you have done, why you accept the blame for what you have done and set forth exactly what it is that you are now doing to restore her faith in you. This will require courageous honesty on your behalf, as well as a willingness to listen to what she has to say in return. She will probably have a lot to say but even if all she does is listen, respect her choice of reaction and simply be there for her. You cannot fix "her" feelings––she is entitled to them, so listen and learn. Let her know every day that you have time to listen to anything she has to say. No interruption or arguments about what's being said; just listen.

Summary: Acknowledge that you have lost your wife's trust because of something you did (or did not do). Consider whether you really want to regain your wife's trust. Be prepared to accept your wrongdoing. Deal with whatever you did wrong. Talk to your wife.


The batting and cushion should be right up against the fabric. Try to place the seat so that it is about 3 to 4 inches (7.6 to 10.2 cm) from the edges of the fabric, but don’t worry about getting it perfect. You can adjust it before you start cutting. You may want to opt for a dark fabric to make stains less visible, or get a water-resistant fabric to protect your chair from spills. You will need this much fabric all the way around the cushion to cover it. Measure or find where to cut by wrapping the edges of the fabric up and over the seat edges. Then, mark the fabric and cut it. Grasp the fabric on 1 side of the seat and pull it up and over the edge of the seat. Locate the center of the seat edge, and place a staple in the center of the edge to secure the fabric.  Repeat this for the other 3 sides of the seat. If the seat is round, then staple the upholstery to the underside of the seat in 4 equidistant locations, such as at 12 o’clock, 3 o’clock, 6 o’clock, and 9 o’clock. Choose 1 side of the seat to work on first. Grasp the fabric on the inside of the seat next to where you placed the first staple. Then, start stapling along the edge going out towards the corner of the seat, and then do the other side of the staple. However, do not staple the fabric at the corners of the seat yet. Repeat this on all sides of the seat. Once the fabric is secured along the sides, choose a corner and fold the fabric over at the corner to gather it. Then, fold the fabric again, and staple the fabric a couple of times at the center of the fold to hold it in place. Repeat this for all of the corners. Once the fabric is secured at the corners, cut the fabric on the inside of the chair back 1 inch (2.5 cm) from the staples. This will prevent the excess fabric from hanging down. Be careful not to cut the fabric too close to the staples or it may come loose. To finish the seat, cut a piece of dust cover fabric to the same dimensions as the seat. You can place the fabric over the back of the seat and cut along the edges. Be careful not to cut the upholstery fabric as you cut out the dust cover fabric. Fold the dust cover fabric on 1 side of the chair and staple it into place. Staple the center of 1 side of the fabric first and then work out towards the edge. Repeat this all the way around the edges of the chair to secure the dust cover. Once you have finished securing the fabric, your reupholstered dining chair is complete! Use the screws that you saved to reattach the chair to its base. If you have other chairs to reupholster, repeat the process for each of these chairs.
Summary: Place the cushion on the fabric with the right (outer) side facing down. Cut the fabric 3 to 4 inches (7.6 to 10.2 cm) from the edges of the cushion. Staple the upholstery in the center of each of the 4 sides of the seat. Pull and staple the fabric working out towards the corner. Fold the fabric at the corners and staple in the center of the fold. Cut the excess fabric 1 in (2.5 cm) from the staples on each side. Cut the dust cover fabric to the same dimensions as the seat. Fold the dust cover fabric under and staple the edges to the seat. Reattach the seat to the chair base.