附註:Self-employment income -- Hobby income and loss -- Phantom income : a source of cash flow crisis -- Business deductions for the self-employed -- In-home office expenses deductions -- Deduction for the cost of goods sold -- Non-business deductions available to self-employed taxpayers -- Deductions from adjusted gross income -- Exemption -- Federal income taxes and common tax credits -- Retirement planning for the self-employed -- Tax law compliance by the self-employed.