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THE REVERE ADVOCATE–Friday, November 15 , 2019 Page 17 New 1099 Form Savvy Senior January 31st following the year of payment to the nonemployee. Other types of income that are By Joseph D. Cataldo T he Internal Revenue Service has recently released a draft of its new Form 1099NEC, Nonemployee Compensation. This form will be replacing Form 1099-MISC, Miscellaneous Income, beginning in calendar year 2020. The Protecting Americans From Tax Hikes Act, P.L. 114-113, enacted as Internal Revenue Code Section 6071(c), requires that nonemployee compensation be reported to the Internal Revenue Service on or before POLICE | FROM PAGE 6 forward to our continued collaboration with the Massachusetts State Police and the new leadership Colonel Mason will bring to the department.” “I look forward to a continued partnership with Colonel Mason, whose commitment to excellence has been evident in every position he’s held,” said Secretary of Public Safety and Security Thomas Turco. “He’s brought the highest levels of integrity and professionalism to the job as a trooper, an investigator, a commander, and an administrator. He understands the values of both tradition and reform, and he reflects an outstanding selection by Governor Baker.” “I am grateful for the remarkable trust that Governor Baker and his Administration have placed in reported on Form 1099-MISC, however, are not required to be reported to the Internal Revenue Service until March 31st following the year of payment to the recipient of that income. Form 1099-MISC has been used for many years to report non-employee compensation to the Internal Revenue Service for payments made in excess of $600 to self-employed individuals such as contractors, plumbers, electricians, carpenters, etc. Form 1099-MISC does not have to be issued to corporations. It does have to be issued to general partnerships and limited liability companies (LLC’s). So, beginning in calendar year 2020, taxpayers will be required to issue Form 1099-NEC to independent contractors and will me,” said Mason. “I promise to earn that trust every day with the men and women of the Massachusetts State Police who reflect our values of honesty, integrity, and service. These values are foremost in my mind as we move the Department and our public safety mission forward.” Mason currently serves as a lieutenant colonel and deputy superintendent of the Department of State Police. Prior to that, he commanded the Division of Investigative Services, a position in which he oversaw all State Police detective units and forensic personnel. He has also served as deputy commander of the Division of Homeland Security and Preparedness, acting as director of the Commonwealth Fusion Center and supervising the Cyber Crimes Unit, High Risk Victims Unit, Identification no longer be using Form 1099MISC. This is important as there are so many independent contractors that are not incorporated and that provide services to other taxpayers in any given calendar year in excess of $600. For self-employed individuals, single member LLC’s, and partnerships, it will be a benefit to them to receive a 1099-NEC by January 31 of each year in order to timely file their individual income tax return, or partnership income tax return. If you are not treating someone as an employee, at a minimum, you should at least issue that person a 1099-MISC (for calendar year 2019) and a 1099NEC (for calendar year 2020). If the person truly qualifies as an employee, then of course, you should be putting that person on the payroll and withhold federal, state, and FICA taxes. Section, and Fraud Identification Unit. Mason also worked for many years as a trooper, sergeant, lieutenant, captain, and commanding officer for the Cape and Islands State Police Detective Unit, where he investigated homicides, sexual assaults, and other violent crimes. Mason graduated from the State Police Academy in 1993 after serving as a natural resource officer in Barnstable for eight years. He is a graduate of the FBI National Academy in Quantico, Virginia, and attended the Drug Enforcement Administration’s Drug Unit Commanders Academy and the Naval Postgraduate School’s Fusion Center Leaders Program. He holds a bachelor’s degree in environmental sciences from the University of Massachusetts and a master’s degree in criminal justice from Anna Maria College. How to Choose a Walk-in Bathtub Dear Savvy Senior, Bёecause of my mobility problems, I’m thinking about getting a walk-in bathtub that’s easy to get into and out of but could use some help selecting one. What can you tell me about walk-in tubs, and can you recommend some good companies that make and install them? Dear Betty, Walk-in tubs are a good option for mobility challenged seniors because they’re much easier to get into and out of than a standard tub, and will help prevent slips, trips and falls too. Here’s what you should know. The Basics Walk-in bathtubs are uniquely designed tubs that have a watertight, hinged door built into the side of the tub that provides a much lower threshold to step over (usually 2.5 to 7 inches) versus a standard tub that’s around 15 inches. In addition to the low threshold, most walk-in tubs also have a builtin seat, grab bars, anti-slip floors, anti-scald valves and a handheld showerhead. And many higher-end models offer therapeutic spa-like features that are great for seniors with arthritis and other ailments. The kind of tub you choose will depend on your needs, preferences and budget, and the size and layout of your bathroom. The cost of a walk-in tub today with professional installation ranges anywhere from $3,000 to $10,000. Here are some other things you’ll need to consider, to help you make a good choice. Tub size: Walk-in bathtubs vary in size. Most models have high walls between three and four feet high, and are between 28 and 32 inches wide, but will fit into the same 60-inch long space as your standard tub without having to reconfigure the room. There are also bariatric walk-in tubs that have wider door openings and larger seats to accommodate people over 300 pounds. Wheelchair-accessible: Most walk-in tubs have an inward opening door, but if you use a wheelchair, an outward opening door may be a better option because they’re easier to access. Tub options: The most basic and least expensive type of walkin tub you can get is a simple soaker tub. But depending on your preferences, you have many other options like an aero therapy (air jets) tub, hydrotherapy (whirlpool water jets) tub, aromatherapy tub that mixes fragrant essential oils with the water, or a combination tub that has multiple features. Also, look for tubs that have an in-line heating system to keep your bathwater warm while you soak. Fast fill and drain: One drawback to using a walk-in bathtub is that the bather must sit in the tub as it fills and drains, which can make for a chilly experience. To help with this, consider a tub that has fast-filling faucets and pump-assisted drainage systems, which significantly speed up the process. But these options may require some plumbing modifications to your bathroom. Easy cleaning: Keeping the tub clean should be a priority, especially if you get a therapy tub because of the bacteria that can grow in it. So, look for tubs with self-cleaning systems. Warranty: The best walk-in bathtubs on the market today are made in the USA. Also make sure the company you choose has a lifetime “leak-proof” door seal warranty and lengthy warranties on both the tub and the operating system. Where to shop: While there are many companies that make, sell and install walk-in bathtubs, some of the best in the industry are American Standard (AmericanStandard-us.com), Safe Step (SafeStepTub.com) and Kohler (KohlerWalkinBath.com). Most companies offer financing with monthly payment plans. Unfortunately, original Medicare does not cover walk-in bathtubs nor do Medicare supplemental (Medigap) policies, but some Medicare Advantage plans may help pay. There are also many states that offer Medicaid waivers that will help pay for the purchase and installation of a walk-in tub to those that qualify, and the VA offers some programs that provide financial aid too. To get started, contact a few companies who will send a local dealer to your home to assess your bathroom and give you product options and estimates for free. Send your senior questions to: Savvy Senior, P.O. Box 5443, Norman, OK 73070, or visit SavvySenior.org. Jim Miller is a contributor to the NBC Today show and author of “The Savvy Senior” book. Bubble Bath Betty

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