As writers, authors, videographers, storytellers and general content creators, © is our friend. But do you (we?) really know its purpose and how to use it correctly?

Intellectual property and digital content attorney Mark Grossman of TechLaw offers a primer on some copyright mechanics and related issues.

Many people think that the copyright symbol is required. I suppose that this misconception arises because before March 1, 1989, displaying a copyright notice was an important step in preventing the accidental forfeiture of a copyright.

Even today, including a proper copyright notice is a good idea. While it’s not required, it offers several advantages. For one, it prevents an infringer from claiming innocence as a defense.

You might also consider promptly registering your copyrighted materials with the copyright office. If you don’t register, you’ll have a copyright, but you can’t successfully sue for infringement until you register. At the least, this will delay the filing of your lawsuit while you deal with the registration process.

If you register within three months from the date of first publication or before the date of infringement, you can collect statutory as opposed to actual damages. The problem with actual damages is that they may be nominal or hard to prove. Statutory damages can be up to $150,000 plus attorney fees and court costs in some cases.

Copyright Notice
Now that you know that a copyright notice is desirable but not required, the next question is what should you put in the notice? You should use the word “copyright,” the abbreviation “Copr.,” or the © symbol.

In the digital world, you sometimes see “(c)” because there is no ASCII symbol (basic computer character) for the © symbol. You should avoid the “(c)” because there remains some legal controversy over whether “(c)” is a proper symbol for a copyright. If your software cannot make the © symbol, you should use the word “copyright” or the abbreviation “Copr.”

Next comes the year of first publication and not the year the author created or completed the work. You should also include the year of first publication for an original work with an updated version. This is a good idea in case the updated version doesn’t contain enough change to qualify as a distinct work of authorship. Even better is if you include all years of first publication. For example, you might have “Copyrights 1995-2010 Mark Grossman.”

The name of the owner of the copyright should follow the year. This can be a tricky area when you have employees, independent contractors or multiple authors. You may want to consult with your attorney on this issue.

If your work includes material created by the U.S. Government, you must include a statement clarifying what material is copyrighted by you. For example, your notice might say, “Copyright 2010, Mark Grossman, No copyright claimed in works of the U.S. Government.”

Finally, to maximize your copyright protection in some other countries, you should include the statement, “All Rights Reserved.”

Location of the Copyright Notice
Now that you know what the copyright notice should say, the next question is where do you put it? To a large degree, the answer is somewhat self-evident when you understand that the purpose of the notice is to give reasonable notice that you have copyrighted the work. You can and probably should put it in several places.

On the CD-ROM, you should put it right on the disk. When a program starts, a nice touch is a splash screen with a copyright notice. In any computer program, when the user goes to the “Help” menu and chooses “About [insert the name of your program],” your copyright notice should again appear along with your version information. This rule also applies to cloud computing and software as a service (“SaaS”) systems.

On a website, you should include your copyright notice at the bottom of every page.

Two Myths Dispelled
The number one most common myth in copyright law that I hear is “since I paid them to create the software for me, I own the copyright.” This is a fatal misconception.

The general rule is that when you hire an independent contractor to create a copyrightable work for you, they own the copyright unless you have written agreement to the contrary. This written agreement is not a big deal, but you should have your lawyer prepare it for you.

The second most common one that I hear is “since it’s published on the Internet, it’s in the public domain.” This one has no more reality than Santa Claus.

A copyright protects items of original expression, including literary works, sound recordings, visual arts, and so on. A work is protected legally when it’s fixed in a tangible medium of expression. When something is saved to disk, for example, it is “fixed in a tangible medium of expression.” The fact that it may be posted on the Internet doesn’t change anything. It’s copyrighted, it’s protected and stealing the content is a copyright infringement.

To contact Mark Grossman and the Grossman Law Group, call 917-438-6970 (New York Office), 305-443-8180 (Florida Office) or visit http://www.eComputerLaw.com.

I walked to the curb in the summer heat and browsed through the mail; no checks, no bills – a wash for any entrepreneur. The sun was warming my back, cooled all morning by the largesse of the AC in my home office. It felt damn good.

I paused. This is one heluva life we’ve carved out here – myself and 20 million other American home-based entrepreneurs. It’s 95% a lifestyle play, 5% because I’m a cheap S.O.B. who wouldn’t want to absorb the overhead of moving my home-based enterprise into some corporate digs.

And why should I anyway? What can I accomplish in a corporate trap that I cannot do in my home office?

For more than 20 years, I’ve dressed in shorts to “go to work.” Shorts, tank top, rarely any footwear to speak of. Maybe flip flops. As a kid raised in South Florida, attire’s always been loose. As an entrepreneur raised in the home office, it’s been even looser – by “traditional” business standards.

I almost had pangs of guilt. My attire was almost too loose — literally. My pants were creeping down just a bit. I felt like some surf punk — or like I do when working in the yard, breaking a sweat, feeling comfortable and unconcerned about appearances.

What would the neighbors think? What would my clients think?

In the immortal words of Alfred E. Newman of Mad Magazine fame, “What, me worry?”

For the bulk of these 20 years (21, actually), I’ve had a dog at my side — Stella, Riley before her, Romeo at the start). Kids have been there, too. My wife has worked part time as a nurse-turned-nurse practitioner.

Amid it all, we’ve endured no early drop-off at pre-school, and no late stay at school. No key on the latch.

We sent our eldest off to college this summer. Eighteen years old, and never a day without Dad in the home office. A generation of home-office-raised kids. That’s some milestone.

It’s now after midnight as I write this. Sitting in my skivvies (hence the site, “MyDaddyWorksInHisUnderwear.com”), this is but another freedom of the home office – the freedom of the time clock.

As that sun beat down upon my back today, Stella did her business. Then she paused, eyes near slits, slight pant to her breathing, seemingly letting the sun warm her cool, black fur. We were in no hurry to get back in. BlackBerry in my pocket, emails would find their way to me as we ambled aimlessly outside. I’d reply when I felt like it. Work would get done.

Working from home isn’t so much a workstyle choice. It’s a lifestyle choice.

This feels good, I imagined her thinking – much as I was.

Damn good.

Then he wonders why he missed – laughably, miserably.

Don’t get me wrong. The shotgun approach is great for marketing. It doesn’t offer the precision of a rifle. But you have a greater chance of hitting some target, any target.

Assuming your target’s there. Are they?

In my latest conversation with Jim Blasingame, we discuss finding your targets (note plural) — and going where they are.

I didn’t take myself as seriously as an entrepreneur I should have. I believe that slowed the growth of my business, and fed into a mental image of myself and my business as a pastime, a hobby – something other than a bona fide business.

I didn’t get a business license (in part, because to do so might alert the authorities about a “home-based” business on premises — and event my local municipality took such a lousy view of home business that it would have shut me down).

A few years in, I got over it — and business blossomed.

It’s important to have a business mindset when you’re running a home-based or independent business. You pay taxes, receive income — and use that income to feed yourself or your family. It’s a business. No less than the CEO of Coca-Cola or Microsoft, you should take your business seriously. It’s central to your Brand You.

Indie tax expert and advisor June Walker has an interesting perspective on why indies have to take their businesses seriously. The calls it “the indie-business mindset thing.”

As June says… Having that mindset means that we’re aware of how our personal lives and our business lives intertwine. One of the places I’ve written about it is here: You are a business. Treat what you do as a business.

That mindset also brings an understanding of how our interests and passions are intertwined with our businesses. Just a few weeks ago that situation was demonstrated in a dustup here in Santa Fe. The county board sent out notices pressing its indies to purchase a business license. Registration costs $100 and annual renewal costs $35.

The county’s demand brought protests from a number of artists. In a piece in the Santa Fe New Mexican, our local daily paper, a local painter described herself as “hopping mad” because “she does not consider herself to be running a business.”

Well, indies, you know how wrongheaded I know her reaction to be. I commented in an op-ed piece that my goal has always been to teach and advise artists on how to treat their art as a business. Only if they look at what they do as a business will they be aware of all the deductions available to them and will they be able to take advantage of the tax laws and regulations and thereby pay the least tax legitimately possible.

For instance, only if an artist is considered a business by the IRS may she deduct a loss from other income. That means that if the costs of running her sculpture studio were $5,000 and her income were zero — yes, zero — she’d have a $5,000 loss. If she’s a business, then she may deduct that $5,000 loss from her other income whether it be investment income, salary for her or her spouse, taxable social security or alimony. Doesn’t matter. The $5,000 loss may be deducted from any income.

If she is not considered a business by the IRS, then, poof! She can do nothing with that loss that could have saved her thousands of dollars in taxes.

It’s easy to prove that you are a business if you make a profit. But how do you prove you’re a business if you make no money? Well, the IRS says you “must show a profit motive.” And how do you show a profit motive if you have no profit?

The IRS says: “A profit motive is indicated if you treat your activity like a business.” There are nine IRS guidelines to use in determining whether you are acting like a business. Pretty much they say if it walks and talks like a business then it must be a business and includes things such as: keeping accurate records; your expertise in the field; time and effort you expend in your endeavor.

A business license goes a long way as evidence that what you do you do as a business. Paying $100 to register and then $35 each year is an inexpensive way to prove you’re a business. And, keep in mind, the fee is tax deductible. So you get a $135 business expense deduction which, depending on other income, could save you up to $70 in taxes.

Artists are professionals. They need to think of themselves as professionals and demand to be treated with the same rights and respect as other professionals.

So, I told the artists: Pay for the license. Hang it up for the world to see. Because you’re a pro.

The approach and discipline of treating your indie venture as a business will reward you with the confidence to handle the ups and downs of running your own business whether you’re an artist, an IT specialist, a carpenter, a chef, or an attorney.

So, video game inventors, deduct those game purchases with assurance. It’s a legit expense because you are a business

Terri reflected on this as she packs to move to a new city – Chicago – and a new place in her professional life.

As Terri put it, “As soloists, we become masters at blending the public and private sides of our lives. When it’s time to pack everything up, however, the two areas collide. You don’t need a major move, however, to streamline your life so that new opportunity can enter. Here are three areas I’ve been thinking about this week:

1. Streamline your stuff. It’s stunning how much we can accumulate when we’re not paying attention. These days I more fully appreciate individuals who remove something from their living space every time a new item arrives. Even books, which are like dear friends to me, have lost some of their allure as I realize how “heavy” they are in my life — in both a physical and psychological sense. What possessions are weighing you down? It may be time to toss, recycle, or pass them along to someone who will put them to better use.

2. Streamline your contacts. As I move on from Working Solo, I know that I am leaving behind a community of which I have been a part for nearly 20 years. Yet I choose this intentionally, recognizing that in doing so I am making room for new people to enter my life. Some contacts and colleagues will follow me, and I am eager to share my new adventures with them. I’m interested in quality over quantity — and I welcome the chance to build new bonds of friendship. So ask yourself: Is it time for me to leave some folks behind and focus more on those who matter?

3. Streamline your habits. Our habits define us in countless ways, yet often become invisible to recognize or assess. Discussing this topic, a close friend pointed me to the work of Judith Wright, who speaks and writes about soft addictions. Unlike drugs or alcohol, Wright explains, soft addictions are perceived as “normal” or even desirable behavior — yet they are habitual actions that can undermine our well-being in devastating ways.

Common soft addictions such as shopping, surfing the Net, watching hours of TV, mindless snacking, or indulging in self-pity can deplete us of energy, time, and money — as well as mask our deeper desires for a more meaningful life. (I have a sense that a lot of soloists may harbor soft addictions to checking email or hiding away in one’s office.)

Wright’s insights about these socially sanctioned habits are powerful. We all succumb to these patterns as part of the routine of daily life. Wright shows that it’s only when we step back and confront our lives that we’re able to consciously change habits that may be robbing us of more than we realize.

As soloists, we have chosen to lead a life different from the mainstream. It helps sometimes to step back and get a clear picture of what’s important, and what needs some streamlining. .

– Terri Lonier
Founder, WorkingSolo.com

It’s about about integrating vocation and life in a new way. But, how can you, as a home-based business entrepreneur or teleworking employee, manage to balance between the “family-chaos factor” and the work at hand?

Listen as I chat with David Wolf of Small Biz America on creating the perfect — or close to perfect — home office.

- On my deathbed, I likely won’t say, “I wish I spent more time in the home office,” so I play on every possible occasion.

- Having enough to pay taxes on the 15th of each money is pretty important — both to the I.R.S. and my own peace of mind. And

- A well-maintained contact list is vital to business development and efficient output.

OK, so the first two are throw-away lines to support the headline. The third is the real subject here — and almost just as important as its predecessors.

I use Google Contacts (part of Gmail) to stash all my contacts. It syncs beautifully (tech guys would say “elegantly”) with my BlackBerry Pearl.

But beauty and elegance are meaningless if the names aren’t there. So every few months, I spend some time tending to my database.

I look back over recent interviews and conversations. If those people were important, I import their information. If they weren’t that important, I know they’re in my notes (which are in a Word doc somewhere on my hard drive, which then is backed up to the Cloud via Carbonite [which itself is accessible anywhere I have Internet access]).

Networking has always been essential to building that database and expanding the network.

But all those business cards? Really? They just sat there, in tidy stacks, cluttering my desk and being otherwise useless.

Until now. The folks at DYMO CardScan have create a Mobile app for iPhone and Blackberry smartphones that “takes the work out of networking by sending business card information to user’s digital contacts.” A Windows Mobile app debuted in 2009.

DYMO CardScan Mobile allows for fast, accurate business card scanning while on-the-go. Users can instantly send contact information from a business card to the correct fields in a digital contact list by simply taking a photo of a business card with the smartphone camera (with 3 mp or higher and autofocus). It’s available for iPhone 3GS and BlackBerry Platforms v4.6, v4.7 and v5.0 (models include the BlackBerry Curve 8900, Storm 9530 and 9550, the Tour 9630, and the Bold 9700).

A CardScan business card scanner and software are not required to operate the application. Alas, the Blackberry Pearl is no-go with the app. So I’m stranded.

Still, it’s pretty cool. No more stacks on the desk. Just download the app from iTunes or App World. Cost: $9.99.

Reel in those business cards. Organize those contacts. Make your connections golden.

I’ve used Gmail exclusively for years. I use Google Docs as a cloud-based solution for document management (as well as Carbonite, my online back-up service). But Google Voice takes communications to the next step.

IT World continued… After just over a year as a coveted, invitation-only beta, Google has officially launched Google Voice as a free service for all. Google Voice adds another component to the suite of tools available from Google providing small and medium businesses with cost-effective tools enabling them to conduct business like their much larger enterprise counterparts.

Large enterprises have the budget to invest in a robust networking, communication, and productivity infrastructure. Enterprise businesses also have the personnel resources to dedicate the expertise necessary to implement, maintain, and administer the tools. Small and medium businesses?

Not so much.

Unfortunately for the small and medium businesses (SMB), though, they still have the same needs and similar business processes. They still need to communicate and collaborate in real-time with peers, partners, and customers.

Fortunately for SMBs, Google provides a diverse portfolio of tools that are free, or at least reasonably cost-effective, which allow them to appear much larger than they are, and compete on a level playing field with much larger competitors. Just look at the suite of tools available from Google:

• Google Voice• Gmail • Google Docs • Google Buzz • Google Wave • Gdrive

Combining these tools together, SMBs can create a comprehensive messaging, communication, and collaboration infrastructure comparable to enterprise-grade unified communications solutions requiring significant investment of financial and personnel resources. Google has a diverse and comprehensive portfolio to meet the needs of most SMBs.

There are two major issues with Google Voice, though, that Google will hopefully address at some point. First, SMBs that have an established presence have already built a reputation and developed recognition based on their phone number. Google Voice right now does not allow numbers to be ported, forcing SMBs to adopt a new Google Voice number.

Second, the voicemail to e-mail transcription is inadequate–and that is putting it mildly. My experience with the e-mail transcriptions I have received has been that they are completely useless in actually conveying whatever the caller said when the message was left. They do however, make for a good drinking game if you want to try to guess what the real words are.

Google has an opportunity to make Google Voice even better, though, and improve the entire Google SMB offering at the same time. It is reasonable to expect that Google will integrate Google Voice more tightly into the Google Apps infrastructure–delivering even more enterprise-grade unified communications functionality.

Google can also extend the presence of Google Voice and go head to head with Skype by incorporating functionality from its purchase of Gizmo5 last year.

Google can provide Web-based VoIP service that will provide a fairly universal, cross-platform solution.

Google’s products and solutions aren’t perfect, and they may not work for all businesses.

However, the price is right, and Google has earned a degree of respect in the business community, so SMBs should definitely examine how Google tools like Google Voice can be put to use.

Motormouse wireless USB mouse

The utility of this gadget got me thinking about that place where fun and functionality converge in the home office.

To hear the IRS tell it, the tax-deductible home office must be a place of business. It has to be used “regularly and exclusively” for business purposes, and cannot double as a playroom, guestroom or music studio after hours (unless, of course, your business is music). Does that mean your PC or Mac cannot store a music library or play iTunes? Or you cannot practice music over lunch (if your business is NOT music)?

Lines definitely are blurred.

Tell that to the people at Motormouse. More than some kitschy toy, the Motormouse ($49.95; http://www.motormouse.us.com) fits neatly beneath one’s palm, making it responsive to use. It’s “superbly crafted” (it says so in the press materials) and is available in black, red or silver. The tires are rubber; the scroll wheel is the spare. The trunk even opens to stash two AAA batteries and the USB receiver.

The media kit also says it’s perfect for the décor of almost any car enthusiast or gadget lover. Or home officer?

Truth be told, I use a Wave keyboard with an integrated touch-pad pointing device (a.k.a. mouse). So the Motormouse’s functionality in my home office was rather limited. My son surfs like any teenager. That, coupled with his penchant for Porsches, has made the Motormouse a fixture in his bedroom.

But the question of the gadget in the home office helps define – and blur – the space. I use a Jabra wireless Bluetooth headset. It’s taken me a while to warm up to Bluetooth. But given the push by cities like San Francisco to get wireless phone companies to fess up about the radio waves their products emit (harmful or harmless I’ll leave to another blog), I found myself wanting to limit wave intrusion nonetheless. Besides, walking Stella and cleaning up after her is much easier in “hands-free” mode.

I’ve used the Jawbone. Plantronics makes a great line of traditional and Bluetooth headsets. Zack uses a Logitech wireless headset for gaming. But the Jabra has caught my fancy of late. It’s freakin’ tiny; I carry it in my pocket when not in use (lest I look like some male Lt. Ohura from Star Trek). Jabra’s products include mono and stereo (A2DP) headsets for music and calls, wireless speakerphone solutions for in-car hands free use and corded headsets for non-Bluetooth® compatible devices. It integrates seamless design with cutting edge audio technology; including sophisticated noise-canceling software, dual microphone systems and digital sound processing.

My measure of a good headset: Do people on the other end of my call complain about call quality?

And as two of my kids use their cell phones like they’re one surgical procedure shy of being part of their physical being, I have to admit concern over distraction, and, yes, radio waves. Research from Jabra notes that 24% of drivers admit they don’t use a hands-free device (even though it’s law in many countries and states).

Other studies show that people are eating (72%), texting (28%), styling their hair or changing clothes (25%), applying make-up (13%), or even performing sex acts (15%) while behind the wheel.

Hopefully, my kids are part of the 85% NOT represented by that last stat. And since I don’t deduct my home office, iTunes, my Fender P-bass, and other toys find their way into my home office.

What I do in my car, well, that’s another story…

According to South Florida CPA Jeff Bolton, the legislation achieves these goals through unemployment benefit extenders (Emergency Unemployment Compensation program, Extended Benefits program and extension of Temporary Assistance for Needy Families program) and new job programs.

There is also a provision that many S-corporation shareholders may find alarming. The bill includes language designed to close “tax loopholes” that allows certain business owners to minimize the amount of employment tax paid.

Key Point: If this bill becomes law, shareholders of S-Corp’s may be required to pay more in payroll and social security taxes due to changing self employment tax rules.

Currently Targeted “Tax Loopholes” — S-Corporations. S-Corporations are treated as pass-through entities for income tax purposes. Each shareholder takes into account and is subject to income tax on their share of the corporation’s income. Any shareholder receiving employee wages is required to pay the same taxes as other, including FICA, Social Security, Medicare and other such payroll taxes.

The same individual does not incur these taxes on non-wage income, such as their portion of the overall corporations income. Generally, this income is taxed at a lower rate because there is no obligation to pay traditional employment taxes. As a result, most shareholders take a minimal amount of wages for services rendered as an employee. Rather, they elect to take their income as distributions to avoid payroll taxes as outlined above. This is a key loophole Congress is attempting to close.

New Rules: The American Jobs and Closing Tax Loopholes Act of 2010 is targeting the so called loopholes outlined above. Specific definition and guidance offered in the legislation include:

1. S-Corporations in a professional services industry will be required to pay 15.3% self employment tax on distributions. This is in addition to the payroll tax already paid on salaries earned as an employee through the corporation;

2. A vague definition of what the term professional services includes leaves the door open for broader inclusion of services companies, when and if the bill is passed. (Currently the bill includes lawyers, accountants, investment advisors, architects and consultants to name a few.);

3. New rules are only applicable to corporations that have 3 or fewer shareholders where “reputation and expertise” are used in the company, and;

4. Any S-Corporation that is a partner in a partnership providing professional services will be prohibited from avoiding employment taxes by routing earnings through a limited liability corporation or limited partnership.

The Senate has proposed a slight modification to the House bill. With respect to closing the loophole specified in Item 3 above, the Senate would have the rule kick in only if 80% or more of the professional service income is attributable to the services of 3 or fewer owners of the corporation.

Potential Impact: S-corporation shareholders in the professional services may face significant changes in the amount of income tax due. Depending on whether current legislation is passed, there may be reason to assess if the S-Corporation is the optimal operating structure.

If the legislation passes it is not expected to be made effective until after December 31, 2010. This provides an opportunity to review the bill’s impact and develop a new tax planning approach if needed. For additional information on the proposed American Jobs and Closing Tax Loopholes Act of 2010, please contact Tim Devlin, CPA at 561-367-1040.