Oregon Withholding Form W-4: Fill & Download for Free

Quick Comparison: LLC vs. C-CorporationThe entities are taxed differently.By default an LLC is a pass-through tax entity, meaning that the income is not taxed at the company level (however, a Multi-Member LLC is still required to complete a separate tax return). The income or loss as shown on this return is 'passed through' the business entity to the individual members, and is reported on their individual tax returns.C-Corporation is a separately taxable entity, and pays tax on the income prior to any dividend distributions to shareholders. If and when corporate earnings are distributed to shareholders in the form of dividends, the corporation does not receive the reasonable business expense deduction, and dividend income is taxed as regular income to the shareholders.The entities differ in their structure.LLCs are less rigid in their structure than corporations, so you have more flexibility in adapting the LLC to your unique business. The Operating Agreement of an LLC can be structured in a limitless number of ways.Formality:A corporation is a formal entity with officers and directors (at least one of each) required. An LLC, on the other hand, can be 'member managed' and run in a less formal way. For small, start-up businesses, less formality means you can focus on making money rather than administrative work.Quick Comparison: LLC vs. S-CorporationDifference in income allocation:While S-Corporation special tax status eliminates double taxation, it lacks the flexibility of an LLC in allocating income to the owners. An LLC may offer several classes of membership interests, while an S-Corporation may only have one class of stock.Ownership restrictions:Any number of individuals or entities may own interest in an LLC. Also, LLCs are allowed to have subsidiaries without restriction. Ownership interest in an S-Corporation is limited to no more than 100 shareholders. On top of that S-Corporations cannot be owned by C-Corporations, other S-Corporations, many trusts, LLCs, partnerships, or non-resident aliens.Self-Employment Taxes:One advantage of S-Corporation is the way self employment taxes are calculated. S-Corporation owners employed by the company must receive salary, and their self employemnt tax is caluclated based on that salary (this is true with the exception of S-Corporations based in New York City). Owners of LLC, on the other hand, pay self employment taxes based on all member distributions they receive.Quick Comparison: C-Corporation vs. S-CorporationAll corporations start as C-Corporations and are required to pay income tax on taxable income. An C-Corporation becomes a S-Corporation by completing and filing federal form 2553 with the IRS.Taxation:An S-Corporation's net income or loss is 'passed-through' to the shareholders and are included in their personal tax returns. Because income is NOT taxed at the corporate level, there is no double taxation as with C corporations.Difference in income allocation:Subchapter S-Corporations, as they are also called, are restricted to having no more than 100 shareholders, and cannot be owned by C-Corporations, other S-Corporations, many trusts, LLCs, partnerships, or non-resident aliens.General Taxation QuestionsQ. What are the main types of business taxes in the U.S.?The main two types of taxes a foreign U.S. business owner should be concerned about are income tax and sales tax. Those are two completely different, unrelated taxes.Q. Are there any other taxes I should be concerned about?Some types of products have additional tax (and licensing) requirements, for example liquor and tobacco products, as well as other products. If you are not sure if your product or service has licensing or taxation requirements contact us and we will assist you with the research.Q. How does U.S. income tax work?This is a simple question, however it’s U.S. income tax we are talking about. Technically, each taxpayer must pay tax on the income created in the U.S., and in some cases (such as the case of U.S. citizens or permanent residents) on income created abroad. The income tax is paid to the federal government (IRS), and in many cases to the state of residence, and in some cases even to the local jurisdiction (e.g. New York City).However, we created this article precisely for the reason we cannot just simply answer this otherwise great question - the real answer is “it depends, because it’s complicated”. Keep reading the next items to see if U.S. income tax applies to you, and how.OK - now that we know the difference between sales tax and income tax let’s handle the sales tax portion of U.S. taxation, before diving into the depths of income taxation.Sales Tax QuestionsQ. How does the sales tax work?Sales tax is a tax paid by the end user (consumer) of a tangible product (and in some cases service) sold by a retailer. This tax is paid on a state level (there is currently no national sales tax or VAT).For example, if you own electronics store in NYC, and a customer comes in and buys an item in your store, you would apply 8.875% (as of 2013) tax on top of the price paid by the customer. Then you are responsible to file a sales tax report to NY state and remit (pay) all the tax money collected from the customers.Q. How do I know if I need to apply sales tax on the stuff I sell?Excellent question. Before reaching a conclusion you must answer three questions first:Are you selling to end users, or are you a wholesaler? Only retailers selling to end users are required to collect and remit sales tax.Does your business have nexus in any state that has sales tax? Nexus is physical connection, and we discuss it later in this article. Some states (Alaska, Delaware, Montana, New Hampshire and Oregon) have no sales tax to begin with.Is your product/service taxable to begin with? Keep in mind, most tangible goods are taxable, while most services are not, but each jurisdiction has its own rules, so it’s not that simple.Q. Should I register in a state that has no sales tax, to avoid having to deal with it?Sorry, but it’s not that easy.For example, let’s assume you register in Delaware (that has no sales tax) and you are selling some tangible items by shipping them from China to buyers in the U.S. Since in this case your business only has nexus in Delaware (as state of registration), you will not have to worry about sales tax at all. However, if you are using a U.S. dropshipper that ships the product from warehouses in California, Kentucky and New Jersey, technically you are required to collect sales tax from buyers of your product in all three mentioned states.If you register your company in Wyoming instead of Delaware, you add Wyoming as another state to collect sales tax in. Sounds inconvenient, but only if you assume that a serious number of consumers of your product are roaming the vast stretches of the least populated U.S. state. We are deeply in love with Wyoming, but your chances of selling anything in that state are mostly close to zero, so you might not even need to worry about registering for sales tax there until you make a few Wyoming sales first.How do you register for sales tax in all these states? Read further.Q. If I am registered in one state, but my vendors are drop shipping the stuff I sell in other states - which state do I need to collect sales tax in?As you learned from the previous question, your company nexus spreads to all states where your dropshipper has nexus. So unless your dropshipper processes the payment side of your sales, or unless you make no sales in any of these respective states, you need to obtain permits in each of these states (as well as in your state of registration, if it has sales tax).Q. I know that I need to collect sales tax. How do I register?We can help you with the registration in any state. Depending on the state this permit will be called "sales tax ID", "sales permit", "reseller permit", "vendor ID", or just "tax ID". We have this item both on its own and as part of our LLC/Corporation registration applications.Q. After I register, how do I do reporting and remit sales tax?You will find a good CPA (accountant) who will handle your sales tax filing as well as your income tax filing. You can try doing it on your own, but we don’t recommend it.Q. My business is registered in one state, but my dropshipper is in another. They want me to show sales tax registration in their state - how do I do it?Almost all states have procedures to obtain sales tax permit without having to register the company as "foreign entity". It is usually called "out-of-state vendor ID" or something of the kind. We help with these permits as well.Keep in mind though, if your dropshipper is also the one processing the payment then they will be collecting sales tax and reporting it to the state themselves, so you don’t really need to obtain your own permit in case like this.Q. I want to buy products in the U.S. and sell them in my country - do I need to register for sales tax?Obviously you don’t need to collect sales tax in the U.S. on these sales, but you might need to collect some sort of VAT tax in the country were you sell, so check the rules there.However, the real question is this - can you buy from U.S. vendors without having to pay sales tax on these purchases (in wholesale)? The answer is yes, provided you obtain sales tax ID. That’s why it’s also called "reseller permit" - you want to resell the products you buy at wholesale, to the end users, without being considered end user yourself. Check with a CPA if the state in which you obtain the permit requires you to file zero tax reports.Q. How do I report sales tax in all the states I am registered in?Just as you do in one state - have your CPA file reports in each state you are registered in for sales tax, and cut checks for each state (or pay online, whatever the procedure is).Q. Do I need to register as foreign entity in states where I am registered to collect sales tax?Not necessarily. We distinguish the two cases as "soft nexus" and "hard nexus" (this is not official designation, we just like to call it this way)."Soft nexus" has to do with connection strong enough to require you to register for sales tax (for example, if your have a dropshipper who ships from a specific state), which is usually done with state’s taxation department (or it’s equivalent), but not strong enough for registration with Secretary of State (or whatever authority registering companies in the given state)."Hard nexus" is when you have physical connection to a state, for example if you have an office, warehouse, employees, or if you are managing the business from this state and are physically located there.So register for sales tax only in states where you have “soft nexus”, and register foreign entity and sales tax in states where you have "hard nexus"Ok, the question of sales tax should be more or less clear by now. Let’s proceed to more complex topic of income tax.U.S. Business 100% Owned by Non-U.S. Person(s)Q. I am a single owner of a U.S. LLC, non-U.S. person living abroad. My company provides remote services. Do I need to file tax return and pay income tax?A single member LLC that elected to be a disregarded entity (a default election) would only pay tax based on the tax status of the owner. Since the owner is not physically present in the US and is providing services remotely there would be no income effectively connected to the US. That means the LLC would owe no US tax, except for the annual registration fee in the state of LLC registration, and there would be no US federal tax obligation (in other words there is no requirement to file income tax either).Keep in mind though - you might not technically be producing income in the U.S., but you still could be (and chances are) liable to income tax on this income in your country.Q. What if I import and sell goods in the U.S. - does it change the previous answer?If your business is selling tangible goods in the US, you are required to report the income from this business to the IRS. Non-US residents report their US sourced income on form 1040NR.Don’t try to figure this form out - it is our recommendation to hire a CPA to handle all your U.S. tax issues. You will also need to obtain ITIN, something your CPA will be in the best position to assist you with.Q. What if the LLC has more than one owner? What happens then?LLC that has more than one owner (partnership), or if it is elected to be taxed as S or C Corporation (any number of owners), must file federal tax return, even if it has zero income.Q. Ok, I got the point about LLC. But what if it’s corporation instead?A corporation is a separate tax entity from its owners. That means the corporation files its own tax return and pays its own tax liability. That also means that one cannot freely transfer money between the owners (shareholders) and the corporation. The corporation can reimburse the owners for expenses they pay on behalf of the business, and the corporation can pay owners for services they provide to the corporation, both of which are tax deductions for the business.The only other option for the shareholders to take funds from the business is if the corporation pays them dividends. Dividends are not a tax deduction and are generally taxable income to shareholders as the individuals. As a shareholder, your personal income is subject to the income tax rules in your country of residence.Q. What is the best way to reduce the taxable income of my LLC or Corporation?Most businesses have both revenues and expenses. The IRS keeps a list of eligible business expenses, and it is safe to say that expenses that can are obviously related to maintaining and running the business (e.g. hosting, advertising, salaries of employees, etc.) are considered deductible expenses. Other expenses might be partially deductible, and it is best to have your CPA handle the question which of your expenses are deductible and to what degree.To minimize your tax obligation you would want to report as many eligible expenses as possible, however you should be able to prove these expenses were real, so keeping receipts and/or bank and credit card statements is a must.Q. Ok, let’s talk about wages. Can I pay myself a salary as a corporate officer, this way avoiding double taxation?If you are non-resident alien you probably don’t have work permit, which means you cannot receive a salary as a resident alien or U.S. citizen would. Sorry.You could however provide services, such as management services, to the U.S. company, and receive payment in form of consulting fees. You will then be required to report this income in accordance with your country tax rules.Q. What if we spend all or most of the income of the U.S. company on services provided by our other company, registered in our country?You could do that, provided you can prove services were indeed provided and properly documented. You also want to make sure these services are provided outside of the U.S., in order not to be considered U.S. sourced, and as such subject to 30% withholding requirement (more about it below).Q. What if we retain all the corporate profits in the U.S., pay the corporate income tax, and not distribute it to shareholders? Can we just reinvest this money into the business?Yes, you can.Q. So given all the owners are non-U.S. persons, from income tax point of view is it more beneficial to register LLC or Corporation?Tricky question that depends on lots of factors. Both entities have their pros and cons, so before reaching a conclusion you should analyze your specific situation, make some forecasts on how your business will evolve, and also - consult a CPA, it will help you a lot.Keep in mind, there is not always a “right” and “wrong” answer - often times either entity that you would form for your business would work just fine.Q. How and when do I file tax return?By hiring a knowledgeable U.S. CPA (accountant). The deadline in most cases is or around April 15 (each year can be a bit different). You can file extension by that date, and the new due date is September 15 for companies and October 15 for individuals.Keep in mind, corporations have to file quarterly reports, while LLCs taxed as partnerships file once a year. This could result in slightly higher cost of accounting services for corporations.Q. Do I need an ITIN to file taxes? If yes, how can I get it?Whether you need to obtain an ITIN will depend on if you have US tax reporting obligations due to your US business interests. It is possible that you will need an ITIN if you have membership interest (ownership) in an LLC, but most probably you won’t need one as a shareholder of a corporation.KEEP IN MIND: Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.For more information on ITIN please visit this IRS page.Q. What about state income tax?This tax is only applicable to C Corporations, not LLCs. It applies to income earned by the corporation in the state, unlike federal income that applies to all U.S. sourced income.Even though LLCs don’t pay income tax, it is a good idea to check with your CPA if there are any filing requirements for the LLC in the state of registration.Q. Should I register my company in the state that has no income tax?Again, it doesn’t matter if you choose LLC. For corporations it matters, but only to the extent that you believe you will have lot’s of income in the state of registration. For example, if you have a Delaware Corporation and your business has no income coming from sources in Delaware then you will have no corporate tax to pay to the state of Delaware, only the federal corporate tax.Q. I heard as non-resident alien I need to pay 30% income tax on my U.S. income. Is it true?It is true in certain cases. It is called NRA (non-resident alien) withholding, meaning your payee keeps 30% of the sum they are paying you, and remits this sum to the IRS.According to IRS rules “in order for a payment to be subject to NRA withholding, it must be a payment of FDAP income. FDAP is an acronym for Fixed or Determinable, Annual or Periodic. Some of the more common expenses paid by US withholding agents which would result in FDAP income to their vendors and other service providers are interest, royalties, compensation for personal services, rents, pensions or annuities and gains from the sale or exchange of the patents, copyrights and similar intangibles...”.Here is a key - for FDAP income paid to a foreign person to be subject to NRA reporting and withholding, the payment must be U.S. sourced. So how do you know if your FDAP income is in fact U.S. sourced? Here are some examples:Interest: If the debtor is a U.S. resident, the interest is generally U.S. sourced.Royalties: If the subject property is used in the U.S., the royalty payment is U.S. sourced. Payments made in connection with the sale of certain intangible assets, including copyrights and patents, are generally sourced similar to royalties when the payments are contingent on the productivity, use or disposition of the intangible.Rents: If the rental property is located in the U.S., the rental payment is U.S. sourced.Personal Services: If the services are performed in the U.S., the payment for those services is generally U.S. sourced.Q. What is form W-8BEN, and when do I need to file it?Form W-8BEN is a Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. You need to fill this form out and give to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding. In other words, if you have U.S. sourced FDAP income your payer will be responsible to withhold the 30% tax based on the information listed on the W-8BEN.Keep in mind, you need to submit Form W-8BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding.Q. What about tax treaty between U.S. and my country? How does it influence my income tax obligations?If you as foreign vendor are a resident in a country that has a tax treaty with the United States, the 30% rate may be reduced. Each treaty has specific provisions which determine the reduced withholding rate. These provisions reduce the withholding rate based on the type of income and the status of the recipient.To know if your country has tax treaty with the U.S. please visit this page. You can study the text of the treaty to understand how it influences your withholding situation, although I would recommend using the help of a CPA for that as well.U.S. Business Owned by U.S. and Non-U.S. PartnersQ. Is there any disadvantage of having a U.S. partner in the company owned by non-resident aliens?Not that we know of. The rules of taxation apply first on the entity, and only then on each individual partner, based on each partner’s individual tax situation.Q. Since we have a U.S. partner in our corporation, can we elect it to be S Corporation?No. S Corporations cannot have non-U.S. owners.Q. I am US citizen and I want to open a business with a 50% partner who is a non-resident alien living abroad. What type of taxes will my partner pay if we form a C Corporation?There are pros and cons to both structures for a non-resident. A C-Corp would mean your partner is not necessarily required to file a US tax return. He can be paid dividends from the C-Corp, but as with any C-Corp there is no tax deduction for dividends paid out so the earnings are likely to be double taxed, once by the corporation and then by the owners - in the US for you and in your partner’s country for him - as dividend income.Q. Double taxation doesn’t sound like a good idea. What if we choose LLC (taxed as partnership) instead?An LLC taxed as partnership would eliminate the double taxation, but definitely subjects the non-US partner to U.S. taxation for his share of earnings and profits from the business. The partner would then have to file a 1040NR and report his share of profits and pay US tax on those profits. The partnership would also need to withhold tax at 30% for the foreign partner. Depending on his earnings the withheld tax would be credited and potentially refunded against what he may owe when he files his individual non-resident tax return.U.S. Business Owned by a Foreign BusinessQ. Can a non-U.S. company own a U.S. company?Yes, it can, provided the U.S. company is not S Corporation (or LLC taxed as S Corporation).Q. Is it better to own the U.S. company with my non-U.S. company from tax point of view?Not necessarily. Ownership does not control if tax is due on US operations of the business. You will need to consider US taxation of non-resident aliens, and if the profits earned in the US are what is known as income effectively connected to operation of a US business, to understand how taxation would work in your specific case.Q. I own a company in my country, and I want to register an LLC to be owned by this company. Can I then distribute U.S. profits of this LLC to my company, and pay the taxes in my country?It is not uncommon for an online business to avoid US taxation, but there are a number of specific factors that are unique to every business which you will have to consider. As you can see from a previous answer, ownership is not the only factor in defining if tax is due, so cases like this should be discussed with a US based tax professionalQ. What if I own the U.S. company with my non-U.S. company, and the non-U.S. company will sell the U.S. company products for resale for the same price the U.S. company will sell them in the U.S.? I want to avoid having to pay taxes in the U.S.You would not be able to sell at zero profit, due to what are known as transfer pricing rules, which establish how related entities located in two different taxing jurisdiction must establish the price they charge each other for items that are transferred between themselves.U.S. Business Owned by U.S. Person(s) Living AbroadQ. I am US citizen and a sole owner of an LLC. I live abroad, and my business is online only, without any physical connection. What kind of tax would I have to pay?Online businesses are taxed just like any other business for income tax purposes and as a US citizen you are subject to tax on worldwide income. If you are living abroad, you may qualify for an earned income exclusion for wages you earn overseas, but profits from your US business would still be subject to state and federal income taxes in the US.An individual can qualify for a foreign earned income exclusion, but the amount of exclusion is $97,600 for 2013 and earnings over that amount in any one year are taxable.Q. I am U.S. citizen living abroad. Is there a way for me to run a business from abroad and avoid being taxed in the U.S.?There is the potential to avoid or at least delay, US taxation through setting up a non-US subsidiary, but that is typically only temporary as any earnings would be taxable in the US if or when those earnings are brought back into the US.Depending on the long term goals of the taxpayer he might at least defer paying US tax, but if he intends to bring that money back into the US at some point it will probably be taxed as foreign profits. There are some methods to further defer or avoid US taxation of repatriated profits, but it is a complex area of the tax code that is very specific to the taxpayer's situation and way beyond what we would attempt to explain here.ConclusionWell, as we mentioned earlier, U.S. taxation is anything but trivial. We hope this article was educational enough to give you some idea on how U.S. taxation works, and what to do next.Keep in mind two important points:no matter what your situation is, it is always a good idea to consult a knowledgeable U.S. tax expert who will be able to analyze your specific situation, and give you qualified advice. Knowledge gained from this article will already save you some time, so you can focus on understanding the deeper issues related to your situation. Those $50 or $100 spent on a 30 minute tax consultation might be the best money spent on our business.chances are there is no "right" or "wrong" solution - a few solutions that you would consider to your particular situation might all be "more or less right".Good luck with your business!

When I looked at your article, it seemed to have roughly equal numbers from both parties. So I wrote a quick program to count them up. You are correct that there are only 57 Democrats compared to 64 Republicans (all listed below).But I’m not convinced of your pattern. For one thing the list is not complete. For another, there’s a huge variation in charges. The first Republican entry, for example is 11 days in jail for DWI, while the first Democratic one is 3 and a half years in prison for bribery. I think a complete list, weighted for severity, would show about equal for both parties.I did a word count on the lists to get some crude idea of any differences between the parties. Here are the most common words excluding common English words that don’t convey much information, along with how often the words showed up for each party.Campaign violations seem equal, as does fraud. But Republicans seem much more likely to perjure and obstruct, while Democrats conspire. Republicans seems to get lighter penalties, more fines, jail, probation, resignation and suspended sentences; less prison and sentenced. Depending on your partisanship, you can assume Democrats commit worse crimes, or Republicans get lighter treatment from courts. There is a huge gender gap in federal crimes, but the Democrats are more equal than the Republicans.One surprise is only two from each party were pardoned, I had an idea that federal officials convicted of crimes had good chances of pardons. Also, four Democrats but no Republicans were re-elected.DemocratsAlbert Bustamante (D-Texas) was convicted of accepting bribes and sentenced to three and one-half years in prison. (1993) [69]Alcee Hastings (D), Federal District court judge impeached by the House and convicted by the Senate of soliciting a bribe (1989).[166] Subsequently, elected to the U.S. House of Representatives (1992)Andrew J. May (D-Kentucky) Convicted of accepting bribes in 1947 from a war munitions manufacturer. Was sentenced to 9 months in prison, after which he was pardoned by Truman (D) in 1952.[143]Anthony Weiner (D-NY)[3] was convicted of sending sexually explicit photos of himself to a 15-year-old girl and was made to sign the sexual offenders register. (2017)[4]Austin Murphy (D-PA) was convicted of one count of voter fraud for filling out absentee ballots for members of a nursing home. (1999) [55]Bertram Podell (D-New York), pleaded guilty to conspiracy and conflict of interest. He was fined $5,000 and served four months in prison. (1974)[123]Carl C. Perkins (D-Kentucky) pleaded guilty to a check kiting scheme involving several financial institutions (including the House Bank).[58]Carroll Hubbard (D-Kentucky) was convicted of illegally funneling money to his wife's 1992 campaign to succeed him in congress.[59]Chaka Fattah (D-PA) was convicted on 23 counts of racketeering, fraud, and other corruption charges. (2016)[10]Charles Diggs (D-Michigan), convicted on 29 charges of mail fraud and filing false payroll forms which formed a kickback scheme with his staff. Sentenced to 3 years (1978) [110]Cornelius Gallagher (D-New Jersey) pleaded guilty to tax evasion, and served two years in prison.[130]Corrine Brown (D-FL) was convicted on 18 felony counts of wire and tax fraud, conspiracy, lying to federal investigators, and other corruption charges. (2017)[5]Dan Flood (D-PA) censured for bribery. After a trial ended in a deadlocked jury, pleaded guilty and was sentenced to a year's probation.[103][104]Dan Rostenkowski (D-IL) was convicted and sentenced to 18 months in prison, in 1995.[63]Daniel Brewster (D-Maryland) pleaded no contest to accepting "an unlawful gratuity without corrupt intent."[134]Darleen A. Druyun (D), Principal Deputy United States Under Secretary of the Air Force.[46] She pleaded guilty to inflating the price of contracts to favor her future employer, Boeing. In October 2004, she was sentenced to nine months in jail for corruption, fined $5,000, given three years of supervised release and 150 hours of community service.(2005).[47] CBS News called it "the biggest Pentagon scandal in 20 years" and said that she pleaded guilty to a felony.[48]Frank Ballance (D-NC) admitted to federal charges of money laundering and mail fraud in October 2005 and was sentenced to four years in prison. (2005)[40]Frank Boykin (D-Alabama) Was placed on probation and fined $40,000 following conviction in a case involving a conflict of interest and conspiracy to defraud the government. He was pardoned by President Lyndon Johnson in 1964.[137]Frank Brasco (D-New York) Sentenced to three months in jail and fined $10,000 for conspiracy to accept bribes from a reputed Mafia figure who sought truck leasing contracts from the Post Office and loans to buy trucks.[105]Frank M. Clark (D-Pennsylvania) pleaded guilty to mail fraud and tax evasion on June 12, 1979 and sentenced to two years in prison.[112]Frank Thompson (D-NJ) Sentenced to 3 years.[94]Frank W. Boykin (D-AL) was convicted of conspiracy and conflict of interest in July 1963.[135]Fred Richmond (D-New York) – Convicted of tax fraud and possession of marijuana. Served 9 months in prison. Charges of soliciting sex from a 16-year-old boy were dropped after he submitted to counseling. (1978) [109]Frederick W. Richmond (D-NY), Convicted of tax evasion and possession of marijuana. Served 9 months (1982) [102]Harrison A. Williams (D-NJ) Convicted on 9 counts of bribery and conspiracy. Sentenced to 3 years in prison.[89]Harry Claiborne (D), Federal District court Judge was tried and convicted of federal tax evasion; he served over one year in prison (1983). He was later impeached by the House, convicted by the Senate and removed from office (1986).[169]James M. Curley (D-Massachusetts) fined $1,000 and served six-months for fraud before Harry S. Truman commuted the rest of his sentence.[144]Jesse Jackson, Jr. (D-IL) pleaded guilty February 20, 2013, to one count of wire and mail fraud in connection with his misuse of $750,000 in campaign funds. Jackson was sentenced to two and one-half years' imprisonment. (2013)[18]Jim Traficant (D-OH) was found guilty on ten felony counts of financial corruption, sentenced to eight years in prison and expelled from the House of Representatives. (2002) [42]Joe Kolter (D-Pennsylvania) pleaded guilty to one count of conspiracy and sentenced to 6 months in prison.(1996)[64][65]John H. Hoeppel (D-CA) convicted in 1936 of selling an appointment to the West Point Military Academy. He was fined $1,000 and sentenced to 4–12 months in jail.[145]John Jenrette (D-SC) sentenced to two years in prison for bribery and conspiracy.[90]John M. Murphy (D-NY) Served 20 months of a 3-year sentence.[95]John V. Dowdy (D-Texas), Allegedly tried to stop a federal investigation of a construction firm. He served 6 months in prison for perjury. (1973) [121][122]Joshua Eilberg (D-PA) pleaded guilty to conflict-of-interest charges. In addition, he convinced president Carter to fire the U.S. Attorney investigating his case.[105]Laura Richardson (D-CA) was found guilty on seven counts of violating US House rules by improperly using her staff to campaign for her, destroying the evidence and tampering with witness testimony. The House Ethics Committee ordered Richardson to pay a fine of $10,000. (2012)[19][20]Lieutenant General Michael Flynn (D) National Security Advisor. Pled guilty to lying to the FBI. (2017)[1]Mario Biaggi (D-NY) Convicted of obstruction of justice and accepting illegal gratuities he was sentenced to 2½ years in prison and fined $500K. (1987)[97]Mary Rose Oakar (D-Ohio) pleaded guilty to a misdemeanor campaign finance charge not related to the House Bank.[60]Matthew Lyon (Democratic Republican-Kentucky). First Congressman to be recommended for censure after spitting on Roger Griswold (Federalist-Connecticut). The censure failed to pass.[158] Separately, found guilty of violating Alien and Sedition Acts and sentenced to four months in jail, during which time he was re-elected (1798) [159]Mel Reynolds (D-IL) was convicted on 12 counts of sexual assault, obstruction of justice and solicitation of child pornography. (1997) He was later convicted of 12 counts of bank fraud. (1999) Reynolds served his entire sentence stemming from the first conviction and served 42 months in prison for the bank fraud conviction at which point his sentence was commuted by President Bill Clinton.[49] As a result, Reynolds was released from prison and served his remaining time in a halfway house.[50][51]Michael Myers (D-PA) Accepted $50K saying, "...money talks and bullshit walks." Sentenced to 3 years and was expelled from the House.[93]Michael Myers (D-Pennsylvania) Received suspended six-month jail term after pleading no contest to disorderly conduct charged stemming from an incident at a Virginia bar in which he allegedly attacked a hotel security guard and a cashier.[111]Nicholas Mavroules (D-Massachusetts) was convicted of extortion, accepting illegal gifts and failing to report them on congressional disclosure and income tax forms. Mavroules pleaded guilty to fifteen counts in April 1993 and was sentenced to a fifteen-month prison term. (1993) [67][68]Raymond Lederer (D-PA) "I can give you me" he said after accepting $50K. Sentenced to 3 years.[92]Richard T. Hanna (D-CA), convicted in an influence-buying scandal. (1974)[124]Richard Tonry (D-Louisiana) pleaded guilty to receiving illegal campaign contributions.[113]Robert Frederick Collins (D), Judge of the United States District Court for the Eastern District of Louisiana, was convicted of bribery and sentenced to six years, ten months. (1991)[167]Robert Garcia (D-NY) sentenced to 2½ years.[98]Ted Kennedy (D-Massachusetts) US Senator, drove his car into the channel between Chappaquiddick Island and Martha's Vineyard, killing passenger Mary Jo Kopechne. Kennedy pleaded guilty to leaving the scene of an accident and received a suspended sentence of two months (1969)[129]Thomas F. Johnson (D-Maryland) was convicted of conspiracy and conflict of interest regarding the receipt of illegal gratuities.[136]Thomas J. Lane (D-Massachusetts) convicted for evading taxes on his congressional income. Served 4 months in prison, but was re-elected three more times.[138] before his 1962 defeat due to re-districting. (1956) [139]Thomas Porteous (D), Federal Judge of the U.S. Eastern District of Louisiana was impeached, convicted and removed from office December 8, 2010, on charges of bribery and lying to Congress. (2010)[160][161]Wade Sanders (D), Deputy Assistant United States Secretary of the Navy, for Reserve Affairs, was sentenced to 37 months in prison on one charge of possession of child pornography. (2009)[43][44][45]Walter Fauntroy (D-District of Columbia) was convicted of filing false disclosure forms to hide unauthorized income.[61]Walter Nixon (D) Judge of the United States District Court for the Southern District of Mississippi was impeached by the House and convicted by the Senate for perjury November 3, 1989.[168]William J. Jefferson (D-LA) was charged in August 2005 after the FBI seized $90,000 in cash from his home freezer. He was re-elected to the House in 2006, but lost in 2008. He was convicted November 13, 2009, of 11 counts of bribery and sentenced to 13 years in prison. (2009)[36] Jefferson's Chief of Staff Brett Pfeffer, was sentenced to 84 months for bribery. (2006) [37]RepublicansFrank Horton (New York politician) (R-NY) Pleaded guilty to Driving While Intoxicated (arrested at 105 mph) served 11 days jail(1976)[116][117]Albert Fall (R) Secretary of the Interior who was bribed by Harry F. Sinclair for control of the Teapot Dome federal oil reserves in Wyoming. He was the first U.S. cabinet member to ever be convicted; he served two years in prison. (1922) [150]Andrew J. Hinshaw (R-CA) US Representative was convicted of accepting bribes. He served one year in prison. (1977)[114][115]Bill Janklow (R-SD) was convicted of second-degree manslaughter for running a stop sign and killing a motorcyclist. Resigned from the House and given 100 days in the county jail and three years probation. (2003)[41]Bob Ney (R-OH) pleaded guilty to conspiracy and making false statements as a result of his receiving trips from Abramoff in exchange for legislative favors. Ney received 30 months in prison. (2007)[38]Bob Packwood (R-OR), 19 women accused him of sexual misconduct. He fought the allegations, but eventually, the US Senate Ethics Committee found him guilty of a "pattern of abuse of his position of power and authority” and recommended that he be expelled from the Senate. He resigned on Sept. 7, 1995.[52]Buz Lukens (R-Ohio) convicted of bribery and conspiracy.[57]Catalina Vasquez Villalpando, (R) Treasurer of the United States, pleaded guilty to obstruction of justice and tax evasion. (1992)[66]Charles Colson (R) Special Counsel to the President for Public Liaison, convicted of obstruction of justice. Served 7 months.Claude Allen (R) Director of the Domestic Policy Council, was arrested for a series of felony thefts in retail stores. (2006) He was convicted on one count and resigned soon after.[35]David Durenberger Senator (R-Minnesota) denounced by Senate for unethical financial transactions and then disbarred (1990). He pleaded guilty to misuse of public funds and given one year probation (1995) [70]David Safavian (R) Administrator for the Office of Management and Budget[27] where he set purchasing policy for the entire government.[28][29] He was found guilty of blocking justice and lying,[30] and sentenced to 18 months. (2008)[31][32]Dennis Hastert (R-IL) Speaker of the United States House of Representatives pleaded guilty in court for illegally structuring bank transactions related to payment of $3.5 million to quash allegations of sexual misconduct with a student when he was a high school teacher and coach decades ago.[11] (2016)Duke Cunningham (R-CA) pleaded guilty November 28, 2005, to charges of conspiracy to commit bribery, mail fraud, wire fraud and tax evasion in what came to be called the Cunningham scandal and was sentenced to over eight years in prison. (2005)[39]Dwight Chapin (R) Secretary to the President of the United States, convicted of perjury.Earl Butz (R) United States Secretary of Agriculture. He was charged with failing to report more than $148,000 in 1978. Butz pleaded guilty to the tax evasion charge and was sentenced to 30 days in jail and five years of probation and was ordered to make restitution. He served 25 days behind bars before his release.[118][119]Edwin Reinecke (R-CA) convicted of perjury and sentenced to 18 months in prison as part of the Watergate investigation.Egil Krogh (R) United States Undersecretary of Transportation, sentenced to six months.Elliott Abrams (R) Assistant Secretary of State for Inter-American Affairs, convicted of withholding evidence. Given 2 years probation. Later pardoned by President George H. W. Bush.[86]Ernest K. Bramblett (R-California) Received a suspended sentence and a $5,000 fine in 1955 for making false statements in connection with payroll padding and kickbacks from congressional employees.[140]General David Petraeus (R)[8] Director of the Central Intelligence Agency. On April 23, 2015, a federal judge sentenced Petraeus to two years’ probation plus a fine of $100,000 for providing classified information to Lieutenant Colonel Paula Broadwell.(2015)[9]George V. Hansen (R-ID) censured for failing to fill out disclosure forms. Spent 15 months in prison.[101]George V. Hansen (R-ID) US Representative, first member of Congress to be convicted of violating a new 1971 campaign law requiring disclosure of financial contributions(1974)[132][133]Greg Gianforte (R-MT) pled guilty to charge of assault. (2017)[6][7]H. R. Haldeman (R) White House Chief of Staff, convicted of conspiracy, obstruction of justice, and perjury. Served 18 months in prison.Harry E. Rowbottom, (R-IN) was convicted in Federal court of accepting bribes from persons who sought post office appointments. He served one year in Leavenworth.(1931)[147]Henry B. Cassel (R-Pennsylvania) was convicted of fraud related to the construction of the Pennsylvania State Capitol (1909).[153][154]J. Herbert Burke (R-FL) pleaded guilty to disorderly intoxication, resisting arrest, and nolo contendere to an additional charge of witness tampering. He was sentenced to three months plus fines.(1978)[108]J. Irving Whalley (R-Pennsylvania) Received suspended three-year sentence and fined $11,000 in 1973 for using mails to deposit staff salary kickbacks and threatening an employee to prevent her from giving information to the FBI.[105]J. Parnell Thomas (R-New Jersey): a member of the House Committee on Un-American Activities (HUAC), was convicted of salary fraud and given an 18-month sentence and a fine, resigning from Congress in 1950. He was imprisoned in Danbury Prison with two of the Hollywood Ten he had helped put there. After serving his 18 months he was pardoned by Truman (D) in 1952.[142]James F. Hastings (R-New York), convicted of kickbacks and mail fraud, he also took money from his employees for personal use. Served 14 months at Allenwood penitentiary. (1976) [120]James Fred Hastings (R-NY) Resigned on January 20, 1976 after being convicted of kickbacks and mail fraud. He served 14 months at Allenwood penitentiary (1976).[120]James G. Watt (R) United States Secretary of the Interior 1981–1983, was charged with 25 counts of perjury and obstruction of justice. Sentenced to five years probation, fined $5,000 and 500 hours of community service[84]Jay Kim (R-CA) accepted $250,000 in illegal 1992 campaign contributions and was sentenced to two months house arrest. (1992)[71][72][73][74]John Dean (R) White House Counsel, convicted of obstruction of justice, later reduced to felony offenses and served 4 months.John Ehrlichman (R) former White House Counsel, convicted of conspiracy, obstruction of justice, and perjury. Served 18 months in prison.John Hicklin Hall (R) US District Attorney for Oregon appointed by President McKinley, convicted of not prosecuting suspects and then blackmailing them later during the Oregon land fraud scandal(1903)[157][81]John Hipple Mitchell Senator (R-Oregon) was involved with the Oregon land fraud scandal, for which he was indicted and convicted while a sitting U.S. Senator. (1905) [155]John N. Mitchell (R) former United States Attorney General, convicted of perjury.[126]John W. Langley (R-KY) Resigned from the US Congress in January 1926, after losing an appeal to set aside his conviction of violating the Volstead Act (Prohibition). He had also been caught trying to bribe a Prohibition officer. He was sentenced to two years, after which his wife Katherine G. Langley ran for Congress in his place and won two full terms.[148][149]Jon Hinson (R-MS) was arrested for having homosexual oral sex in the House of Representatives’ bathroom with a government staffer. Hinson, who was married, later received a 30-day jail sentence, and a year's probation, on condition that he get counseling and treatment. At the time, homosexual acts were criminalized, even between consenting adults. He then resigned his seat and began working as a gay rights advocate.(1981) [106][107]Joseph R. Burton Senator (R-Kansas) was convicted of accepting a $2500 bribe in 1904.[156]Lester Crawford (R) Commissioner of the Food and Drug Administration, resigned after 2 months. Pleaded guilty to conflict of interest and received 3 years suspended sentence and fined $90,000. (2006) [34]Lewis Libby (R) Chief of Staff to Vice President Dick Cheney (R). 'Scooter' was convicted of perjury and obstruction of justice in the Plame Affair on March 6, 2007 and was sentenced to 30 months in prison and fined $250,000. His sentence was commuted by George W. Bush (R) on July 1, 2007. (2007)[33]Mark E. Fuller (R) U.S. District Judge was found guilty of domestic violence and sentenced to 24 weeks of family and domestic training and forced to resign his position. (2015)[21][22][23]Martin B. McKneally (R-New York) Placed on one-year probation and fined $5,000 in 1971 for failing to file income tax return. He had not paid taxes for many years prior.[131]Maurice Stans (R) United States Secretary of Commerce, pleaded guilty to three counts of violating the reporting sections of the Federal Election Campaign Act and two counts of accepting illegal campaign contributions and was fined $5,000.(1975)[128]Michael Deaver (R) White House Deputy Chief of Staff to Ronald Reagan 1981–85, pleaded guilty to perjury related to lobbying activities and was sentenced to 3 years probation and fined $100,000 [87]Michael Grimm (R-NY) pleaded guilty of felony tax evasion. This was the fourth count in a 20-count indictment brought against him for improper use of campaign funds. The guilty plea had a maximum sentence of three years; he was sentenced to eight months in prison. (2015)[12][13]Michael J. Hogan (R-NY) was convicted of bribery and sentenced to a year and a day in a Federal Penitentiary.(1935)[146]Pat Swindall (R-GA) convicted of 6 counts of perjury. (1989) [99][100]Richard Kelly (R-FL) Accepted $25K and then claimed he was conducting his own investigation into corruption. Served 13 months.[91]Richard Kleindienst (R) United States Attorney General, convicted of "refusing to answer questions" given one month in jail.Rick Renzi (R-AZ) was found guilty on 17 of 32 counts against him June 12, 2013, including wire fraud, conspiracy, extortion, racketeering, money laundering and making false statements to insurance regulators. (2013)[17]Robert Archbald (R) U.S. Commerce Court Judge of Pennsylvania, was convicted of corruption in 1912.[152]Samuel B. Kent (R), Federal District Judge of the Galveston Division of the U.S. Southern District of Texas, was sentenced May 11, 2009, to 33 months in prison for having lied about sexually harassing two female employees. (2009) [165]Scott Bloch (R) United States Special Counsel. pleaded guilty to criminal contempt of Congress for "willfully and unlawfully withholding pertinent information from a House Committee investigating his decision to have several government computers wiped ..."[24][25] On June 24, 2013, U. S. District Judge Robert L. Wilkins sentenced Bloch to one day in jail and two years' probation, and also ordered him to pay a $5000 fine and perform 200 hours of community service.(2010) [26]Senior Federal U.S. District Court Judge Jack Camp (R) was arrested in an undercover drug bust while trying to purchase cocaine from an FBI agent. Judge Jack T. Camp resigned his position after pleading guilty to three criminal charges. He was sentenced to 30 days in jail, 400 community service hours and fined. (2010)[162][163][164]Spiro Agnew (R) Former Vice President of the United States, convicted of income-tax evasion.[127]Steve Stockman (R-TX) was convicted of fraud. (2018)[2]Trey Radel (R-FL) was convicted of possession of cocaine in November 2013. As a first-time offender, he was sentenced to one year probation and fined $250. Radel announced he would take a leave of absence, but did not resign. Later, under pressure from a number of Republican leaders, he announced through a spokesperson that he would resign. (2013)[14][15][16]Walter E. Brehm (R-Ohio) convicted of accepting contributions illegally from one of his employees. Received a 15-month suspended sentence and a $5,000 fine.[141]Wes Cooley (R-OR), was convicted of having lied on the 1994 voter information pamphlet about his service in the Army. He was fined and sentenced to two years probation (1997)[53] After leaving office, Cooley was convicted of income tax fraud connected to an investment scheme. He was sentenced to one year in prison and to pay restitution of $3.5 million to investors and $138,000 to the IRS.[54]William Lorimer Senator (R-IL), The 'blond boss of Chicago' was found guilty of accepting bribes in 1912.[151]

Our forefathers rebelled against England for taxation without representation.The amount of tax at question was a 1% tax upon tea.While the constitution was a remarkable work, it didn’t turn out so well. In less than 250 years, what do we have?I may or may not have representation, but whatever it is that I do have, it is undeniably unresponsive. I have the pablum spouting “response” letters to prove it.We have an effective tax rate on INCOME, not just a tariff on goods, of well north of 50%, and politicians clamoring to reinstate 70% rates that were repealed previously as unproductive, plus additional outright confiscation of wealth of the upper class. Did I mention the thousands upon thousands of additional taxes?We are a nation of sheeple, barely civilized, pacified with TV, mostly illiterate, with a worthless compulsory education that doesn’t even make the slightest attempt to teach financial stewardship, much less household management, the highest incarceration rate of ANY other country, personal tracking and spying devices, in the guise of cell phones, (have you ever seen how effective the police are at arresting someone who makes a phone call to a “special” number?)That we have the most powerful military just makes me want to sign up for the safest planet in another solar system. Oh, drat! We are quarantined and there are no tickets out anywhere else, and the nearest star system is over 4 lightyears away…The local DMV has THREE plainclothes policemen, not to protect the PEOPLE, but the snotty, unhelpful, and openly disrespectful EMPLOYEES from the hordes of angry taxpayers, who have to take an ENTIRE day off from work, to sit around pointlessly, waiting their turn to pay taxes SO THAT THEY MAY DRIVE for another year to their work, where they slave at mostly meaningless labor, in order that they might pay yet MORE taxes! The fact that you even KNOW what DMV stands for, is a testament to the endless brainwashing efforts!I am brainwashed as a child into believing that I have “rights”! I say, that if rights actually existed, then it wouldn’t be possible to violate any of them.We only have conventions. And since THOSE depend upon the moods and agreeable nature of the people around me, my so called “rights” get violated all the time. I do, however, get to whine on Quora, without getting executed immediately for it, but it wouldn’t surprise me a bit if my progress is being monitored, and “snuff” if I ever stray too far out of line…Which brings me to theft. My understanding is that our government was founded to protect me from enemies “without and within”, that might attempt to steal my private property. The United States Federal government obtains something like 40% of its revenues from penalties and interest. If you or I were to attempt to charge OUR customers 40% of our revenues in the form of penalties and interest, we’d get our asses thrown in jail so fast, our heads would spin! My own wife, has had HUNDREDS OF THOUSANDS OF DOLLARS STOLEN from her, by our own government!Why?Because her mother died, her late husband died, and her dog died, all in the same year. And the medical system NEVER TOOK HER OFF the antidepressants! FIFTEEN years later, when I met her, and start assisting her with her endless paperwork, they are still renewing her prescriptions, and what do antidepressants do? They make you not care quite so much about your problems! So that you may survive, in a somewhat less capable state. What do you not care all that much about?Opening your mail, and filing tax returns. Because she failed to file, the IRS is obligated to file a return for you. Unfortunately, through a tragic misunderstanding of fairness and equality, they are permitted to file a FALSE return on your behalf, wherein you NEVER PAID all those withholding taxes! That’s right! They charge you ALL OVER AGAIN for 100% of the taxes that you JUST paid, PLUS penalties and interest on those NEW taxes that you obviously never paid, and then, when you don’t protest, they GARNISH YOUR PAYCHECKS for the amount of the false tax bill! They know FULL well what you paid. It is called a W-2, and it contains proof that you don’t owe a damn thing! But, hey! It is all TOTALLY legal! They passed a law making it so!My wife was well paid at her job, but homeless, and living in a minivan when I met her. I started opening her mail, and was horrified to discover that the government was preparing to levy ANOTHER $50,000 garnishment upon her wages. I asked her, “why are you letting them DO this to you? You don’t owe them any money! You ALREADY PAID your “fair share” of your income in the form of withholding taxes!”Her answer?“I thought that it was a legitimate bill…”I consevatively estimate that she has lost the equivalent of TWO, reasonably modest houses to our own Federal, and Oregon state governments.This is the kind of protection from “enemies without and within” that our endless tax dollars provide? How many criminals EVER aspire to steal even a tiny FRACTION of what our own governments steal from JUST MY WIFE ALONE?I want a TOTAL REFUND, due to utter and total incompetence!I NEVER agreed to ANY of those taxes!And if THAT wasn’t bad enough, we have yet the WORST TAX of all!Inflation!No way to get any relief from it! Put in place probably by accident, kept there deliberately, so that our own debt ridden government might repudiate its own borrowings later on with dollars progressively worth less and less by implacable, immoral design.When I set up a new country, I will use the best ideas that I can find from any working system.But I rather doubt that I will be using much of our highly vaunted constitution!I am one SERIOUSLY disgusted and hacked off taxpayer!We aren’t even citizens! We are neither neighbors, friends, patriots, constituents, patrons, fellow Americans, clients, nor people!We are DRUG ADDICTED INMATES, treated as SHEEPLE, and but called only TAXPAYERS to our faces! As if the ONLY useful purpose that we have in life is to pay taxes, and when we aren’t doing that job, we become utterly useless to our elected and non-elected “representatives”!We even have to pay YET ANOTHER TAX in order to even obtain “permission” to leave the country!Our government is SUCH a bully on the international stage, that for no other reason, than that we live here, citizens of other nations willingly target us when we travel abroad, in order to make their displeasure over our government’s tactics and interference known to the entire world! Thank you Uncle Sam! How safe you have made the world for all of humanity! Even the Iranians that I have spoken to, wish that they had never come, once they find out how little of their paychecks they get to keep after arriving! Talk about the ultimate irony!America, land of the free, home of the brave! Welcome to Purgatory! Let the tribulations begin!I have been thinking on this question for at least a little time. I think that we might best start our new country in Puerto Rico!As always, upvote and follow me, either if you are entertained by my answers, or, if you decide that you would like to explore alternate realities, and create a more humane and non-coercive system of self-government, where cooperation and prosperity is the norm, instead of the endless strife of competition and the rampant, legalized theft, resulting in abject poverty in old age that something like 50% of all Americans are forced into upon retirement!Thanks for watching!