Article: 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.
Question: What is a summary of what this article is about?
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.
Article: Sometimes, when the other parent is married to someone new, the step-parent is willing to accept parental responsibilities. In this situation, you will most likely be able to give up your rights and responsibilities in conjunction with a step-parent adoption. In most cases, this is done by agreement, and the case is filed by the step-parent requesting adoption. Depending on state law, the child may also have to consent to the adoption. The age threshold varies by state, but 10-14 is most common. In most states, the step-parent files the petition for adoption. As the non-custodial parent, you will then have to respond. Because you are consenting to the adoption, you will have to notify the court of that fact. State laws have different ways that you can consent:  In some states, you may have to write out a statement explaining that you consent to the adoption.  Other states require that the consent be given in front of a judge.  In other situations, you may have consented upfront when you signed a joint petition for step-parent adoption. Some states may require that you meet with someone who counsels you as to your parental rights. The counseling may cover any alternatives to giving up custody. You may or may not be required to attend a hearing. At the hearing, you will confirm that you understand your parental rights and voluntarily relinquish them.  You may also be asked to sign documents.
Question: What is a summary of what this article is about?
Discuss with the other parent. Respond to the adoption petition. Receive any mandatory counseling. Attend a hearing.
Article: Most uncut gems are oddly shaped so you may need to grind it down. Roughly grinding the outsides of the gem will make it closer to the size and shape you want. Hold the gem between your fingertips and carefully polish it on a 1200 grit lap.  If you have a lot of rough to remove, use a 260 grit lap. Since faceting machines are expensive and not usually available for rent, see if you can take a few faceting classes to become familiar with using them. If you want to buy one, find one directly from a manufacturer or look online. Heat a dime-sized amount of dop wax on the end of your dop stick. Hold it near a flame so the wax softens and becomes pliable. Stick the base of the gem that will be mounted into the wax. The faced surface of the gem should be exposed.  Let the wax cool before you grind it so the gem stays on the dop stick. Once you've gained experience, consider using superglue or cyanoacrylate adhesives instead of wax. These are less likely to break off or damage heat-sensitive gems such as opals. Use a 1200 lap disc on your faceting machine to cut the circumference (girdle) of the gem. Set the angle to 90 degrees so you can make symmetrical cuts. Don't lock the index wheel on the machine so you can move it freely and have more control over cutting.  The outline you cut will depend on which shape you've chosen. For example, you'll make a rectangular girdle for an emerald cut. Consult the machine's instruction manual for specific instructions about each style of cut. Wipe the gem clean with a microfiber cloth. This will remove the coarser grit that's transferred to the gem. Take the coarser lap disc off of the machine and put a pre-polishing lap on the machine. Find faceting diagrams for the shape you're cutting the gem. A diagram will tell you how many facets to make and at what angles to make them. Polish the facets against the lap until the surfaces of the gem are smooth. To get the cut you want, you may have to reheat the dop wax, remove the rough, and reposition it in the hot wax. Heating the stone along with the wax will not harm it. Put a polishing lap on your machine. Take the small spatula that came with your oxide polish and dip it into the polish so a peanut-sized amount is on the end of the spatula. Run the machine and spread the polish over the lap in a smooth even layer. This will buff your new gemstone until it sparkles and will help remove any grit or imperfections leftover by the faceting process. To remove the finished stone from the dop stick, warm the wax near an open flame so it softens. Then pull the stone away from the wax.
Question: What is a summary of what this article is about?
Use a faceting machine to preform the gem. Secure the rough gem to a dop stick using warm wax. Grind the outlines of the stone to shape the girdle. Wipe grit from the gem and put a pre-polishing lap on the machine. Cut the facets according to the shape you want. Charge the polishing lap with an oxide polish. Polish the top of the cut gem against the polishing lap.