Month: March 2013

Photography Tax Tips

by Stanley LearyPhotography
Reading Time: 5 minutes

Bookkeeping??? I want to shoot.

If you don’t like keeping track of your spending or budgeting and can never see yourself doing this, then read no further.

However, if you want to make money with your camera and do this as a profession, you have no choice but to keep track of all your expenses and income, or you can go to jail for tax problems. It is just that simple.

Even if you hire an accountant, you must keep records to give to them.

This blog post is for those who hate taxes and are interested in a simple way to do it.

The IRS needs to know where all your income is coming in from and what are all your expenses. By the way, you need documentation to back this up in receipts and record keeping.

Here is what I do for my record keeping for the IRS. 

These are some tips I have to offer for photographers to help with taxes.

First, a disclaimer: I am not an accountant or lawyer, so please check anything I say with a Certified Public Accountant.

I recommend using Quicken Home & Business. Here is a link. [UPDATE 9-2-22] I am using Quicken for Mac to keep track of expenses and FotoBiz for Invoicing. Link to blog on FotoBiz

Why do I use Quicken Home & Business?

When I got my first computer, it came with Quicken, and I just started using this back in the 1980s.

I liked a few basic features, which for the most part, are the same as the first version I ever used.

 

The template looks just like your check register. You have a box for  Payee, the amount, and, most importantly, the category.

Categories

Quicken helps you set up categories based on IRS Schedule C for your business. Out of the box, you can select the default and be pretty close to being done. I suggest paying a CPA to consult on the categories you need to use for your business.

Now there are a few cool things that Quicken can help automate your bookkeeping. One of the best things is that many credit card companies make it so Quicken can talk to them and download all your transactions. So the only thing you will need to do is to be sure you are assigning the correct category to each transaction. But after the first time with a vendor, it goes to your last category the next time it comes up.

Using multiple categories for a vendor will let you choose which one from a pull-down menu.

Receipts

You can attach a receipt to any transaction. Receipts are essential for bookkeeping.

You may also be wondering about what the IRS thinks about digital receipts. The short answer is that digital receipts are as acceptable as paper copies. According to Rev. Proc. 97-22, the IRS allows taxpayers to save electronic images of documents and destroy the original hard copy.

You are meeting the IRS requirements if you scan your receipts and attach them to the transaction.

 

You can see here a scan of a cash receipt. I put this in my Cash Transactions.

Vehicles

Quicken even comes with Vehicle Mileage tracking.

Tips for tracking your mileage.

You will need the odometer reading for the beginning and end of each year. So, on New Year’s Eve or Day, you must write down the odometer reading.

Think of tracking your mileage like you would do a checkbook transaction. It would help if you wrote where you went for business. You need the starting odometer reading and the end reading. You can track your tolls in the same place and your parking if you like. I choose to track all my receipts for tolls and parking in either my credit card or cash account.

The IRS will want your actual business, personal, and overall mileage for the tax year.

Also, keep track of actual vehicle expenses. You can deduct whichever you want–mileage or actual expenses.

TripLog is a fantastic and easy way to track your mileage if you have a smartphone. I recommend you check out TripLog for use with your Android Device or iPhone.

TipLog Highlights

  • The most popular GPS mileage tracking app with over 300,000 downloads
  • The only app that AUTO STARTS when connected to power or Bluetooth devices
  • The only mileage tracking app that reads a vehicle’s odometer from OBD-II devices
  • Sync and merge data to TripLog Web from multiple devices with Fleet Management
  • The most comprehensive reports compliant with IRS TAX returns

Since I am tracking all my personal and business expenses, I can easily see my actual costs for a vehicle in a given year. The note field is where you specify which car was at the shop. So you can use actual expenses or mileage for the IRS forms. The good thing is that TripLog and Quicken Home & Business help you decide the best to use in any given year.

Invoicing

I like the ability to use your logo and customize your invoices with Quicken.
 
To get paid, I must invoice clients for the work I did for them. I have set up a few categories of billables that I use for invoicing.

You can have, for example, an unlimited number of ways to charge for your services. Once created, it will automatically drop all the explanations you use to describe what you did for them.

If you have taxable items that you invoice for, then you can set up those categories to automatically tax at the rates for your area.

It is pretty common to have some billables that are taxable and others that are not. But, again, this reminds you why you need to talk to a CPA to get your setup.
 
Another cool thing with the software is you can put in the due date for invoices, and Quicken will help you avoid late paying. Knowing late payments is critical when you are short on cash due to slow payment.     

April 15th

🤝

If you have used Quicken Home & Business throughout the year to track all your expenses and income, then TurboTax Home & Business can import all this data. Then basically, you click through questions to verify that it is correct.

Filing my taxes has never been easier.

How Photography Helped Me: Part 2

by Stanley LearyPhotography
Reading Time: 7 minutes

 

Don Rutledge, pictured here, is the person who helped me to see and understand body language in ways that Social Work didn’t teach me. [photo by Bill Bangham]


What I was learning with Photojournalism:

While a freshman in college, I got my first SLR camera and began shooting for the school paper and yearbook. I would take my work to my uncle, who was a professional photographer and who worked as a photojournalist, to review.

He taught me how to improve my images through my contact sheets. While I was somewhat learning about body language in Social Work, it was with my uncle and later with Don Rutledge that I would be schooled in the finer points of body language.

Instead of watching a movie of me during the day and analyzing my social awkwardness, I was learning by observing others with my camera.

While many think that those with Asperger’s Syndrome lack sensitivity to others and lack empathy, I believe just the opposite. While their outward social skills are lacking, they know many things people do not see.

I believe their desire to avoid social situations is because they often feel things about others and do not have the innate ability to process and articulate these feelings spontaneously. My experience is that I overthink, which can often cloud my social skills and make it challenging to respond in a moment. It is much easier to avoid situations than to embrace them and learn from them.

Knolan Benfield with an environmental portrait of the pastors of leading congregations in Hickory, North Carolina, in 1985.

Knolan Benfield

In 1985, my uncle, Knolan Benfield, was excited to show one of his series of photos of ministers. His excitement and telling me all he had to do to make these photos captured my attention. I had never been interested in what other people do like this before.

Knolan had combined photojournalism with portrait photography using lighting for the first time in his career. He took environmental photos of senior pastors in their church buildings. With each pastor, he worked hard to find those architectural settings that made each congregation different.

One of the things he was most excited about was the composition. He had learned from Don Rutledge how to pull the audience into a photo by creating layers. These layers pulled you from the front to the back of the photograph.

This is an example of where there are layers from front to back in a photograph helping to create more interest.

One of the things that are pretty different in Knolan’s portraits from his days as a photojournalist was the use of lights. He rarely used lights in his photos when shooting for magazines.

Knolan combined the existing light with the strobes to help create depth and interest. To do this in 1985, he would get the light settings using a handheld meter and then add a flash to be a little brighter than the rest of the scene, maybe 1/2 to an absolute stop difference.

Knolan repurchased a unique film for his Hasselblad system that would let him shoot a Polaroid to do a test shot. This was revolutionary for him and entirely new at the time.

It was early in my career, and I could not take all this and do it myself until some eight years later.

In the meantime, I would leave my first job at a newspaper, where I was perfecting my understanding of making a photograph and telling stories, to work with Don Rutledge and Joanna Pinneo.

While learning how to see social situations using my camera, it would take years of shooting before it started to sink into my personal life.

Sensory Perception

I was naive in my early jobs that when higher-up people asked me for my input, I spoke directly and with such candidness that it would hurt me.

Those with Asperger’s tend not to see the point of superficial social contact, niceties, or passing the time with others unless there is a transparent discussion point/debate or activity. Their allegiance is to truth, not people’s feelings.

While those with Asperger’s are not good at explaining why they did something that appeared to contradict the social codes, equally, typical people are not good at explaining the exceptions to the principles and reasoning for their social behavior.

Today there is a remarkable DVD, an encyclopedia of emotions, entitled Mind Reading: The Interactive Guide to Emotions. Simon Baron-Cohen and colleagues at the University of Cambridge identified 412 human emotions (excluding synonyms). They examined the age at which children understand the meaning of each emotion and developed a taxonomy that assigned all the distinct emotions into one of 24 different groups. A multimedia company then developed interactive software designed for children and adults to learn what someone may think or feel.

On the DVD, actors (including Daniel Ratcliffe) demonstrate facial expressions, body language, and speech qualities associated with specific emotions.

In essence, the DVD does some of what I had to learn on my own through Social Work and Photography.

Problems with Non-Verbal Communication

According to the National Institute of Neurobiological Disorders and Stroke, adults with Asperger’s syndrome may have problems with non-verbal communication. They display awkward body gestures, inappropriate facial expressions, and an odd stiff gaze. They rarely look people in the eye and do not show any form of joy, such as smiling, winking, or hugging.

This may sound harsh, but your odd behavior may look a little more normal when you have a camera around your neck. Maybe the way you appear is that you are looking for a photograph. This may be true, but it allows me to study the situation harshly.

When I was young, I ran around almost all the time in an army uniform, playing to be G. I. Joe. My other attachment was to this tractor, which I rode everywhere for a few years.

Intense Specialized Interests

According to the Better Health Channel, adults with Asperger’s syndrome tend to have intense, time-consuming, specialized interests. These individuals usually become experts in one or two areas and excel in their chosen careers because they choose jobs that best fit their interests. They are often referred to as eccentric, which sometimes causes social isolation. An example of an intense specialized interest would be someone who spends extended time studying science and statistics but has little interest in anything else.

I am interested in photography and explicitly use photojournalism to help causes. I read a great deal and studied nuances to help me be a better storyteller.

Many people are surprised as to how much I get done. Asperger’s has helped me stay on task to do tedious business and marketing tasks. It has enabled me to problem-solve computer issues related to my photography.

People with Asperger’s syndrome are often perfectionists, are exceptionally good at noticing mistakes, and have a conspicuous fear of failure. I have been able to channel this to help me perfect my photography, and the fear of failure has kept me busy with marketing. These are some examples of how Asperger’s has helped me with my photography business.

The Portfolio

The funny thing that is important in photography more than in other professions is the portfolio. Your work must be at a certain level before you get an interview. This works to the advantage of a person with Asperger’s. Generally, we do not do well in job interviews where you need to sell your abilities to an employer. My work is the first foot in the door, which my personality alone might not make it through.

Resource

Because I am wired, I am very good at picking up anything to do with the computer and photography. Also, because of the way I had to teach myself to understand things, I have discovered I make a good teacher. This is because I have had to break things down into parts and then put them back together to construct the whole.

Today I spend a great deal of time problem solving the teaching of technical concepts. I have also discovered over time there are so many ways to approach a problem because I often come things different than others do, and because of this, I know there needs to be more tolerant of others.

I remember crying as a young boy because the model motorcycle I was trying to put together was missing a few steps in the instructions. My mother made me wait to ask my dad if he could help. What happened was no one could figure it out. I spent hours until I found a way to solve the problem.

This emotional feeling of not being able to figure something out and no one could help me was depressing. I keep this in mind when I teach today. I encourage students and let them know I believe in them. I give them space and will come alongside them so we can process the problem together.

I realize that if they can figure it out with someone encouraging them, they will feel better about solving it than if someone just gave them the answer. I know that because I was proud of that motorcycle when I finished it.

Where I am today on this journey

I love to take on a problem that hasn’t been done before. One of my favorite jobs was photographing research projects of engineers and scientists. In those situations, you usually photograph a one-of-a-kind that hasn’t been photographed before. You have to figure it out. It is not a cookie-cutter solution.

Adults with Asperger’s syndrome can be renowned for being honest, having a strong sense of social justice, and keeping to the rules. This has been what keeps me focused on storytelling on social justice issues.

Asperger’s Syndrome people can acquire The Ability of the Mind abilities using intelligence and experience rather than intuition, which can eventually lead to an alternative form of self-consciousness as they reflect on their mental state and the mental state of others. This is a highly reflective and explicit self-consciousness similar to that of philosophers.

I have learned to use this awareness to help me be a storyteller of other people’s stories.

 

How Photography Helped Me: Part 1

by Stanley LearyPhotography
Reading Time: 4 minutes

Stanley on a school bus in Kinston, NC

While I have always wanted to be in control, I wasn’t in power for a long time.

Asperger’s Syndrome

It would not be until the adult years that I understood I had Asperger’s Syndrome. Early on, I went for psychological testing because of my behavior in the classroom. They suspected I had Autism, but they didn’t want to label me at that time.

You see, it was not until 1994 that the American Psychiatric Association recognized Asperger’s syndrome. While I majored in Social Work in early 1980, it was never discussed. When my sister was doing her Masters in Social Work, she came across it.

She recognized the symptoms in me.

There were a few things that made her aware I might have it. I didn’t talk until I was three years old. I was also socially awkward.

However, on the plus side of the characteristics:

  • Persistent
  • A perfectionist
  • Easily able to identify errors
  • Technical ability
  • In possession of a sense of social justice and integrity
  • Likely to question protocols
  • Accurate
  • Attentive to detail
  • Logical
  • Conscientious
  • Knowledgeable
  • Original in problem solving
  • Honest
  • Likely to thrive on routine and clear explanations

Once you get to know you

I have heard this phrase a lot throughout my life. The reason is those with Asperger’s Syndrome frequently say things without considering the emotional impact on the listener [faux pas].  Also, I tended to include too much detail when speaking on topics.

Those who have chosen to move past these social flaws soon learn to love me because of the many positive attributes that I do have. However, like everyone, I have some rough edges of a personality that don’t help me. Social Work and my Photography training would help me do a better job with my social skills.

Social Work & Photography

But God chose the foolish things of the world to shame the wise and the weak things of the world to shame the strong.

[1 Corinthians 1:27 NIV]

I find it quite strange that today I work as a professional communicator. You see, my greatest weakness is communication.

While I know I was called to do what I am doing; I am reminded of the scripture following 1 Cor 1:27.

… so that no one may boast before him.

[1 Corinthians 1:29 NIV]

It was my pursuing the call that I would be led down a path that has me working today as a professional photojournalist.

I went to college to major in Social Work, thinking I would be a pastor one day. Here I took these courses, which helped me intellectually understand people and social situations. Even with all this training, I still was not wired to grasp the social moments intuitively. So I can only say I have been blessed with opportunities that I alone did not merit.

Stanley made a monkey face during his college years.

Here are some of the coursework required for Social Workers:

Human Behavior Course—This first or second-year course explores the interaction of various factors in human behavior, including biological, social, cultural, environmental, and psychological. Discussions focus significantly on individual behavior in a larger social framework. Attention is also given to diverse populations, including minorities, children, and the poor, as well as the impact of discrimination and oppression.

Social Work Research Methods Course—Social workers, must be able to research both new and existing social data effectively. This course provides the techniques to perform both qualitative and quantitative studies. Students learn to critically interpret, organize and use research findings in everyday practice. This is typically a second-year course.

Generalist Social Work Practice Course—Students in this course learn the intervention process in the social work context. They acquire the skills to evaluate, engage and intervene in social problems. This involves a study of the principles and values of generalist practice through multiple social perspectives. These perspectives include multicultural groups, families, and individuals. Social work roles, professional relationships, and service delivery models are also examined.

Social Work Policy Course—Social workers, must be familiar with the significant administrative, legislative, and judicial policies that affect their work. They must also understand how to advocate for policy changes to improve social conditions and empower at-risk groups. Students gain this understanding by exploring the history, organization, and philosophies of social policies and their effect on diverse populations. This course is generally taken towards the middle or end of a social work program.

Field Practice Instruction Course—In this course, students apply knowledge gained in the classroom to practical situations that model real-world problems. Students develop oral and written communication skills, adequate supervision, and critical assessment skills. This course may include placement with a social work agency and an additional seminar. It is generally taken towards the end of a social work program.

Photojournalists with Social Work or Psychology degrees

Later in my career, I would discover that many of my favorite photographers would have majored in Social Work or Psychology. Don Rutledge and Joanna Pinneo, who I worked with in my early years, were psychology majors. Eugene Richards was a social work major and worked as one for years before becoming a photojournalist.

There will be more about how photography would help me more than Social Work in Part 2

Hand held light/flash meter

by Stanley LearyPhotography
Reading Time: 3 minutes

Flash/Light Meter simplifies lighting.

Anyone using studio strobes will greatly benefit from a flash meter. Here is the older Sekonic Meter I use most of the time. 

The primary thing I use the flash meter for is getting the exposure for my subject. I always start here when shooting. The light I am measuring is the main light because it is lighting my subject, not because of how bright it is.

Once you have this reading, you can take other readings. If you have two lights hitting the subject, as in the photo below, I wanted to control the contrast in the photo, and using a flash meter was very helpful.

This is Masha, one of the School of Photography 1 students I taught in Hawaii a couple of weeks ago. She was my model as I taught the class how to use ratio lights.

In a very classic lighting setup like this, the main light is 45º to the axis of the camera and subject. The sun and light are on the same axis as the camera, perpendicular to the background.

I took a reading first of the main light that is 45º to the right of the camera. ƒ/8 was the reading for the main light on ISO 100 and sync speed of 1/250. I turned this light off and then worked on setting the second (fill light) behind the camera to ƒ/5.6, which is 1/2 the power of the first light.

Once this was set, I turned the lights on and took another reading, and the combined ƒ-stop was ƒ/f/9.

Taking a reading of the background for the top photo of the soldier

When I made the photo of the soldier, I knew I wanted the background, which was white, to be two stops brighter than the subject. The subject was ƒ/16; therefore, the background is ƒ/32.

Some people prefer to read a reflective passage from the background, but either way, the reading needs to be two stops greater than the subject.

Many photographers will measure the background with the lights at full power and then set the main light on the subject by underexposing by 2 ƒ-f-stops.

For the portrait of Masha, I used a black background, put a blue gel over the flash, and metered the background to be 2 ƒ f-stops underexposed compared to the subject. In the photo of Masha, the background was just a tad brighter than ƒ/4, which was 2 ƒ-f-stops darker than the ƒ/9 of the two lights combined hitting her face.

You can do all this using your histogram, but the explanation of how to do it is much more complex than when using the flash meter.

Lighting Setup: Table-top Product Photography

by Stanley Learystudio photography
Reading Time: 2 minutes

White or transparent objects on a white background can be very challenging to photograph and can become quite frustrating for even the most experienced photographers.

This is a basic setup for a catalog photo shoot where the object needs to be the focal point. 

I have a couple of examples here. You have the lighting diagram of the setup, and finally, there is a list of what I used.

Nikon D4, 28-300mm, ISO 100, 1/160, ƒ/20

 

Lighting Ratio

The key to this lighting setup lies in striking a balance between the background and the subject. I recommend adding one f-stop more light to the background than to the subject.

You measure this with a flash meter. Always start with the light on the subject.   Measured the light at f/22 on the subject and then measured it on the background at f/32.   Then bracketed shots from ƒ/16 to ƒ/32 and pulled them up in Lightroom. After carefully examining the details in the subject and the background, I chose to shoot at f/20.

I also recommend evenly lighting the object for this type of catalog photography. This is why there are two 32″ x 40″ soft boxes at 45º angles from the camera to help wrap the object in light.

The middle 30″ x 60″ soft box in the diagram below is suspended flat over the table using the Manfrotto boom arm.

To avoid lens flare in this setup, be sure the camera is ever so slightly not perpendicular to the background. Straight on can give you a lens flare.

Supplies

Here is a list of the supplies I used to make the photo.

  • Sequentia 1/8-in x 4-ft x 8-ft White Fiberglass Reinforced Wall Panel

  • BESSEY 2-in Metal Spring Clamps

  • Savage Background Port-A-Stand Kit

  • 30″ x 60″ soft box from Paul C. Buff

  • Manfrotto 024B Boom

  • JTL1200 Chrome Air Cushioned Stand (5016)

  • Sekonic L-308S Flashmate – Digital Incident, Reflected, and Flash Light Meter