As a single person, Shelley's income tax is estimated to be $8,370. This plus her self-employment tax of $9,890.69 equals how much she needs to pay in this year: $18,260.69, or $18,261 after rounding. In order to avoid the estimated tax penalty, Shelley would need to pay in at least 90% of this amount.
David Lentz/iStock/Getty Images. According to the American Restroom Association, all businesses are required by federal law to provide restrooms for employees. Some states and local governments have started adopting laws pertaining to customer access restrooms as well.
The codes then state that for 1-25 people, you would need 1 for male, 1 for female. As the occupancy load increases, so does the number of toilets and lavatories requirements. The codes continue to say that you need at least one ADA restroom per sex. Thus both restrooms in a space 2,500 square feet or less would need to be ADA sized, which is about 50 square feet.