ucp
UNITED
CEREBRAL
PALSY of Central Maryland, Inc.
Advancing the independence of people with disabilities


MEMORANDUM


TO:   All CSLA, ISS and FSS Personal Care Workers


FROM;   Deborah L. Bates


DATE:   October 7, 1999


SUBJECT:  Estimated Federal Income Taxes


As you not an employee of United Cerebral Palsy of Central Maryland you
will not receive a W-2 form stating your wages earned during 1999.
However, it is our obligation to issue you Form 1099 for those earnings
($600 and over) paid to you during 1999. These earnings will be reported
to the Internal Revenue Service, and it is your responsibility to pay any
taxes incurred both to the state and federal governments by April 15,
2000. This form will be issued to you by January 31, 2000.

You have the option to pay estimated quarterly taxes so as to alleviate
any large tax bills next year. If you wish to pay quarterly taxes, you
may call the IRS at 800-829-3676 and ask for Publication 505 -
'Estimating Quarterly Tax Payments'. For your information, the IRS allows
for the possibility of a payment plan once you have submitted your tax
forms on April 15, 2000.

While it is never easy to pay taxes, please understand that we must
adhere to Federal guidelines in reporting your earnings.

If you have any questions or if I can be of help. Please call me at (410)
484-4540 ext 4080



cc:       JoAnne Knapp, Chief Administrative Officer

          Linda Rinehart, Chief Operating Officer





This brings up three issues, the care provider will not be willing to pay
half of their UCP earnings back to uncle sam when they use this money as
extra income.  This will make it more differcult to keep care provider
when they don’t even make $50. a day.  I also heard if the provider does
not claim taxes it will count as income for the care reciever, since the
UCP check is made out  to them which could fuck up all kind of services.
I do not know if this a new law or what, if it is we need to do somthing.