BizParentz Foundation

Supporting families of children working in the entertainment industry

Top 10 Things We Learned in 2004

#10 Disney Studios almost always withholds a flat 25% federal tax on their residuals.. (and still doesn't have a grip making Coogan Deposits on time- see more below). This overrides any W-4 information you provided.
#9 SAG members can register online for SAG Pension & Health information at www.sagph.org - and have an additional tool for tracking and accounting for their earnings. This is helpful in knowing if you are missing any payments,(in addition to always checking year to date amounts on paystubs).
#8 Any individual has only 3 years to make corrections to their earnings through Social Security - and Social Security doesn't
routinely send print outs to minors they way they do for adults. You should request a print out for you child using Form
SSA-7004-SM-OP1 available at any Social Security office or online at http://www.ssa.gov/mystatement/. This is especially
important if you child has received a notice from Social Security questioning the accuracy of their wages (which often happens
because they are minors). (See also Social Security document on this website)
#7 There are over 120,000 entertainment work permits issued in California each year (no wonder you can't get every audition!!!!)
#6 Unclaimed Coogan (withheld but not deposited into the minors account) may be transferred to The Actors' Fund after 180 days has passed. A parent can check www.unclaimedcoogan.org to see if they are holding any of their child's money in trust, and find information on the website about how to claim that money.
#5 As of November 2004, the City of Los Angeles will no longer assess a business tax on those individuals who get 1099's. In the past this situation occurred a lot with those who work in the print industry. For more information see the article entitled "Los Angeles City Council Approves Tax Relief For Creative Artists" at www.sag.org
#4 If you work in Canada , the income taxes withheld from a Canadian production will count towards your U.S. Federal income taxes - however, there is no routine withholding for state taxes you may owe. Do your homework and know exactly what is being withheld andbe certain it will be enough to not create a huge tax liability for your state return, and be certain to plan for that expense.
#3 If a minor under the age of 14 is receiving unemployment, many of the tax software programs will calculate an additional 'kiddie tax', recognizing that the unemployment is not earned income, and treating it as unearned income. This is incorrect (trust me.. it took me 3 hours standing at the IRS to get this ruling). Override the calculation or file the return by hand. Unemployment Compensation is NOT subject to the Form 8615 Penalty.
#2 College applications have really changed since we parents did them. Essays and the ability to write them correctly is an extremely important part of the application process for children now.
#1 There are so many wonderful families involved in Show Business and we are proud to know each and every one of you!! (heck...we already knew that!)

We wish you the happiest 2005!!


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