Unit 2 · Income
Module 5 — The Gig Worker
Most small-business clients in a neighborhood tax office aren’t running corporations. They’re running trucks, mowing lawns, hauling junk, and driving for DoorDash. This module teaches you how to sit down with those clients and get their return right.
📋 From the Desk of Ralph Martinez
In 25 years of practice in Ruskin, the gig worker and sole proprietor has always been my bread and butter. Junk removal, lawn care, pressure washing, rideshare drivers — they walk in with a shoebox of receipts and they need someone who can make sense of it. That’s what this module is about. When you’re done, you’ll know how to handle them.
— Ralph Martinez · Ruskin, FL · Est. 2001
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7 Lessons in Module 5
Lesson 1: What Is a Gig Worker? — Sam shows up with a manila folder
Lesson 2: Understanding Form 1099-NEC — why no taxes were withheld
Lesson 3: Income Without a 1099 — cash, Venmo, Cash App, and why it all counts
Lesson 4: Business Expenses Made Simple — mileage, dump fees, fuel, and more
Lesson 5: Self-Employment Tax Explained — the 15.3% that surprises everyone
Lesson 6: Common Gig Worker Mistakes — the errors we see every single season
Lesson 7: Building Your First Schedule C Return — Sam’s full return, start to finish
Lesson 2: Understanding Form 1099-NEC — why no taxes were withheld
Lesson 3: Income Without a 1099 — cash, Venmo, Cash App, and why it all counts
Lesson 4: Business Expenses Made Simple — mileage, dump fees, fuel, and more
Lesson 5: Self-Employment Tax Explained — the 15.3% that surprises everyone
Lesson 6: Common Gig Worker Mistakes — the errors we see every single season
Lesson 7: Building Your First Schedule C Return — Sam’s full return, start to finish