Stephen Fishman

J.D., University of Southern California Law School

Stephen Fishman has dedicated his career as an attorney and author to writing useful, authoritative, and recognized guides on business, taxation, and intellectual property matters for small businesses, entrepreneurs, independent contractors, and freelancers. He is the author of 20 books and hundreds of articles, and has been quoted in The New York Times, Wall Street Journal, Chicago Tribune, and many other publications. Among his books are Every Landlord’s Tax Deduction Guide, Deduct It! Lower Your Small Business Taxes, and Working for Yourself: Law and Taxes for Independent Contractors, Freelancers & Consultantspublished by Nolo. 

You can visit Stephen’s website at

Recent Articles
Taxation Independent Contractors FAQs
Are you an employee or an independent contractor? It's important to know the answer since it'll affect how you pay your taxes. The Internal Revenue Service (IRS) offers guidelines to help you determine the difference. If you're an independent contractor, you'll have more responsibilities when it comes ... Read more

Congratulations, You Just Won a Jackpot! Now Pay Up!
When you play the lottery, mostly you think about the the cash you'll win.  However, when you win at Powerball or another lottery, the federal and state government win as well. This is because your winning are taxable income. ... Read more

Constructive Receipt of Income under Cash Basis
If you use the cash basis method of accounting, you include items on income in the years in which they are received. The term "received" includes actual receipt and constructive receipt. Constructive receipt is when you're legally entitled to receive income. This concept applies to various types of income ... Read more

Deductible Medical Travel and Transportation Costs
Of course, nobody likes it when they or a family member is ill and needs medical attention. To make matters worse, health care costs are usually high. To help defray some of those costs, you may be able to take a deduction for some of your medical expenses. How Much & What Can You Deduct? You can take ... Read more

Deduction for Nonbusiness Bad Debts
You've probably made a loan to someone you know, "just until payday," or "after the new job pans out." There are countless situations and reasons for lending someone money. Unfortunately, you're not always repaid. There may be some relief, though. You may be able to recover some of your losses taking ... Read more