The determination of the damage caused by copyright infringement should be based not only upon the illegal income but also the level of damage of the market share of the copyright owner.

在对著作权损害的认定上，不应只单看违法所得的多少，还应看著作权人市场份额的损害程度；

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This means income earned from various forms of investments such as rental income are usually included in the determination of the 3.8% Medicare Surtax, so long as it is not earned during the ordinary course of trade or business.

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If you believe that you have been misclassified as an independent contractor, you can report it to the IRS using a form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (downloads as a pdf).

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