An Old Profession That's New to Doing Taxes

New York Times ^ | 4/5/06 | COREY KILGANNON

[conservative in nyc]

At 22, Sarah Patterson has already spent several years in the working world, but she has yet to report her income to the government.

For one thing, Ms. Patterson, of Manhattan, works in a cash business, with no withholding tax. But she is also worried about how to list her profession on a 1040 form — she is a foot fetish model.

"What I do is not commonly considered work," explained Ms. Patterson, who said she earns more than $100 an hour for letting men ogle or stroke her shapely feet. "When they ask for your occupation, I can't imagine there would be a little box to check describing my job." She can take home up to $400 for working a foot-fetish party where clients take turns enjoying her feet, she said. Private sessions can be even more lucrative.

She told all this to a screener last Thursday night at an unusual tax workshop held at the Lesbian, Gay, Bisexual and Transgender Community Center on West 13th Street. As at other tax workshops being held these days leading up to the mid-April filing deadline, there were workers on hand to explain things like the earned-income-tax credit. And yes, there were computers providing information about children as deductions.

--Snip--

But how to list her various revenue streams? Ms. Patterson is self-employed — getting her own private clients through word of mouth — but also receives regular payment when booking a foot massage session through her booking agency, the Foot Worship Palace, a Manhattan company that employs fetish models. On top of that, she is an English tutor for immigrants.

[conservative in nyc]

I don't think anyone is stopping Ms. Patterson or anyone else from reporting her income to the IRS. That she can't figure out what to list her profession as is irrelevant. She still owes taxes on her income.

Believe it or not, this is currently top story in the New York Times' New York Metro Section.

[cyborg]

Underground economy keeps the size of government down.

[Graybeard58]

She's making money hand over foot.

[Paleo Conservative]

Well someone has to foot the bill.

[Jackson Brown]

Model is sufficient for this woman.

A prostitute could call herself something like a "party assistant".

Who the heck cares what they call themselves...I know the IRS doesn't?

[Looking4Truth]

It doesn't matter what you put. Over the years I've filled in 'pimp', 'bum', 'welfare cheat', 'mad scientist', 'faith healer' and Lord knows what else as a joke and no one has knocked on my door or given me an audit.

Just like those damn census questions, it's no one else's business but my own.

[therut]

Do As I do and put down-------Taxpayer.

[Auntie Dem]

Who the heck cares what they call themselves...I know the IRS doesn't?

The IRS has industry classification codes used for statistical analysis. These codes have varied over the years, but now use SIC (Standard Industrial Codes) that are the same from one agency to another.

But over 30 years ago, when I was a newbie tax examiner for the IRS, we used to get a good laugh from prostitute's returns--yes many DID file--where prostitution was legal--certain Nevada counties. Anyway, sometimes we'd give them business codes like "Meat Wholesaler", "Personal Services--Other", "Entertainer", and my favorite: "Freelance Journalist".

[spyone]

HA!

[snarks_when_bored]

"Well, Miss, I think you'll have to file the long form..."

[SuziQ]

Why doesn't she just call herself a self-employed entertainer?

[hosepipe]

Every dollar the federal government don't get the government can't waste..

[grey_whiskers]

Hi Snarks.

Do I really want to know where you got that photo?

Or were you lurking around one of Lisa Randall's lectures at Harvard with a Polaroid ;-)

Cheers!

[snarks_when_bored]

Hi Snarks.

Do I really want to know where you got that photo?

Or were you lurking around one of Lisa Randall's lectures at Harvard with a Polaroid ;-)

Cheers!

Hey, g_w.

Answer to your first question:  Nope!

Answer to your second question:  If only!

Best regards, sirrah!

[KittyKares]

$100/hr! I'm in the wrong business ;-)

[mkjessup]

[Jackson Brown]

But over 30 years ago, when I was a newbie tax examiner for the IRS, we used to get a good laugh from prostitute's returns--yes many DID file--where prostitution was legal--certain Nevada counties. Anyway, sometimes we'd give them business codes like "Meat Wholesaler", "Personal Services--Other", "Entertainer", and my favorite: "Freelance Journalist".

That last one (your favorite)is a hoot...."Whore" for an MSM journalist would be pretty accurate, too...

My point was about what THEY put on the form, yours is how the IRS decides to assign them a business code....a guessing game in most cases, I assume.