Instructor: Ron Chance
[Editor's Note: The following notes are intended only as a summary of the instructor's comments and some aspects of class discussion. It is not intended as, and should not be construed as, legal advice. Each RVer will be uniquely situated, and his or her tax liabilities will need to be determined accordingly, with the assistance of a tax advisor or accountant as may be required]
This course relates primarily to full time RVers who earn income in multiple states. Instructor discloses at the outset that he's not a full time RVer, but reports that he did spend last night in a Holiday Inn Express...
The purpose of learning more about this subject is to avoid, but never evade, state tax liabilities. This course will provide sources of information to find answers. TMI Tax Services publishes an annual book which summarizes all state tax laws.
Key Points:
There are special rules for non-US Citizens which are beyond the scope of this class.
Federal minimum wage will almost always apply. State law differs with respect to minimum wage -- some lower, some same, some higher.
Recent law change means if you're 65 or older, you can earn as much as you want w/out penalizing your social security benefits. Maximum still applies to ages 62-64.
Different size companies have different state and federal legal requirements. If an RV park has only five employees, federal age discrimination for example wouldn't apply.
RVers using the Internet in conjunction with employment services have some tax liabilities which may not be fully determined until certain issues are litigated. For instance, one student inquired about her emplohyment, which involved designing web pages for clients in different parts of the country. Would she be subject to state income tax laws in all those different states? The answer would require consulting with a tax advisor, and consideration of all circumstances.
Resource: World Wide Web Tax. (www.worldwidewebtax.com). For a small fee you can file your taxes electronically here. But the main feature of this site is that it contains a wealth of state-specific tax information which full time RVers need to know and understand. Lots of information resoures here. FAQ's, such as "who must file a tax return in XX State" -- will retrieve that state's specific requirements.. This is an outstanding new online resources full timers need to be aware of...
Note: For more detailed information about this topic, please refer to our class notes from an earlier LOW Conference at the University of Idaho.