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.
1 You'll often find public toilets rated with stars. 2  There's a lovely 4-star public toilet on the Sacred Way outside of Beijing, for example. 3  Have a few coins (1-2rmb) with you for use in public restrooms. 4  There's usually a charge and toilet paper will be given with the fee. 5  Try not to freak out about the squat toilets.