I work under the at a beauty supply store for about 3 urs now I have a son and was never able to file taxes ?

You are and were able to file taxes and probably receive a refund, declaring your son as a dependent. Just because your employer doesn't or didn't issue you a tax document like a 1099 or a W-2 doesn't mean you can't or couldn't or shouldn't file a tax return.  Schedule "C" Part 1 asks for "Gross Receipts" received.  You enter the amount you received from your employer.  Show your son as a dependent and you'll probably receive a refund from the IRS, even though neither you nor your employer paid any withholding taxes to the government during the year.  The IRS helps people with children who don't earn a lot of money, whether self-employed or employed by another.  You may be able to file back taxes as well.  You're eligible to file Form 1040 for 2008, 2009 and 2010.

Tax deductions- What can you deduct as a Group Fitness Instructor and/or Personal Trainer?

Personal Trainers work hard.  Many invest a great deal of time and hard-earned money in the profession; expenses such as certifications, uniforms, CPR training, continuing education credits, business cards and fitness equipment really add up.  The good news is that a significant portion of the costs of doing business can be deducted.  The bad news is that, because personal training is still a young profession, the Internal Revenue Service (IRS) doesn’t always readily understand the deductions.

What is the IRS doing when they are deciding whether to accept or deny your return?

Verifying the following:

1. The last name for the primary taxpayer on the return matches what the IRS and/or the Social Security Administration (SSA) have on file.

2. The Social Security Number (SSN) and last name entered for the qualifying child matches what the IRS and/or Social Security Administration (SSA) have on file. The qualifying SSN of the dependent on Schedule EIC, Earned Income Credit, must match data from the IRS Master File.
If the child does not qualify as a dependent, the child is not eligible to be a qualifying child for EIC.

3. The Employer Identification Number (EIN) of the business reported on Form(s) W-2, W-2G, W-2GU, 499R-2/W-2PR, 1099R, or 2439 matches the EIN on the IRS Master File.

4. The last name for the secondary taxpayer on the return matches the IRS Master File and/or Social Security Administration (SSA) records.

5. The last name of the dependent on the return matches the IRS Master File and/or Social Security Administration (SSA) records.

6. If the qualifying child’s Social Security Number (SSN) listed for the purpose of claiming Earned Income Credit (EIC) has been used on another tax return.

7. If the dependent’s Social Security Number (SSN) claimed on the tax return and/or Schedule EIC, Earned Income Credit has been used on another tax return.

8. If the dependent's SSN was used as a Primary SSN or Secondary SSN on another return and was claimed as an exemption on that return.

9. The Date of Birth (DOB) of the primary taxpayer or spouse matches the IRS Master File.

10. The year of birth for the qualifying child matches what the IRS and/or Social Security Administration (SSA) have on file.