
The end of the year will be here before we know it, but thankfully, that doesn't mean the end of the new TV season. Shows are starting to go on hiatus now, but 2019 will see the return of most of your fall favorites, plus a few new series and some gone-too-long midseason replacements. (Brooklyn Nine-Nine, we're looking at you.) Click through to see every midseason premiere date we know so far, and check back often for updates! (Photos via Giovanni Rufino/Fox + Freeform/Vu Ong + John P. Fleenor/Fox/Universal Television + Ursula Coyote/The CW)
The Orville (Fox): Season 2 premieres Sunday, December 30, 2018, at 8pm ET/PT, then moves to its regular time slot on Thursday, January 3, 2019, at 9pm ET/PT. (Photo via Noah Schutz/Fox)
The Gifted (Fox): Season 2 returns Tuesday, January 1, 2019, at 8pm ET/PT. (Photo via Guy D'Alema/Fox)
Lethal Weapon (Fox): Season 3 returns Tuesday, January 1, 2019, at 9pm ET/PT. (Photo via Peter Yang/Fox)
Grown-ish (Freeform): Season 2 premieres Wednesday, January 2, 2019, at 8pm ET/PT. (Photo via Freeform/Art Streiber)
Gordon Ramsay's 24 Hours to Hell and Back (Fox): Season 2 premieres Wednesday, January 2, 2019, at 8pm ET/PT. (Photo via Fox)
The Masked Singer (Fox): Season 1 premieres Wednesday, January 2, 2019, at 9pm ET/PT. (Photo via Michael Becker/Fox)
Gotham (Fox): Season 5 premieres Thursday, January 3, 2019, at 8pm ET/PT. (Photo via Tommy Garcia/Fox)
The Blacklist (NBC): Season 6 premieres Thursday, January 3, 2019, at 10pm ET/PT, then moves to its regular time slot on Friday, January 4, 2019, at 9pm ET/PT. (Photo via Virginia Sherwood, NBC)
Fresh Off the Boat (ABC): Season 5 returns Friday, January 4, 2019, at 8pm ET/PT. (Photo via ABC/Bob D'Amico)
Speechless (ABC): Season 3 returns Friday, January 4, 2019, at 8:30pm ET/PT. (Photo via ABC/Kelsey McNeal)
20/20 (ABC): Season 41 returns Friday, January 4, 2019, at 9pm ET/PT. (Photo via ABC/Lorenzo Bevilaqua)
America's Funniest Home Videos (ABC): Season 29 returns Sunday, January 6, 2019, at 7pm ET/PT. (Photo via ABC/Michael Ansell)
Shark Tank (ABC): Season 10 returns Sunday, January 6, 2019, at 9pm ET/PT, then moves to its regular time slot on Sunday, March 3, 2019, at 10pm ET/PT. (Photo via ABC/Patrick Ecclesine)
The Bachelor (ABC): Season 23 (starring Colton Underwood) premieres Monday, January 7, 2019, at 8pm ET/PT. (Photo via ABC/Craig Sjodin)
Manifest (NBC): Season 1 returns Monday, January 7, 2019, at 10pm ET/PT.
Good Trouble (Freeform): Season 1 premieres Tuesday, January 8, 2019. Time TBA. (Photo via Freeform/Vu Ong)
The Conners (ABC): Season 1 returns Tuesday, January 8, 2019, at 8pm ET/PT. (Photo via ABC/Robert Trachtenberg)
The Kids Are Alright (ABC): Season 1 returns Tuesday, January 8, 2019, at 8:30pm ET/PT. (Photo via ABC/Craig Sjodin)
Black-ish (ABC): Season 5 returns Tuesday, January 8, 2019, at 9pm ET/PT. (Photo via ABC/Craig Sjodin)
Splitting Up Together (ABC): Season 2 returns Tuesday, January 8, 2019, at 9:30pm ET/PT. (Photo via ABC/Craig Sjodin)
The Rookie (ABC): Season 1 returns Tuesday, January 8, 2019, at 10pm ET/PT. (Photo via ABC/Ed Herrera)
New Amsterdam (NBC): Season 1 returns Tuesday, January 8, 2019, at 10pm ET/PT. (Photo via Francisco Roman/NBC)
The Goldbergs (ABC): Season 6 returns Wednesday, January 9, 2019, at 8pm ET/PT. (Photo via ABC/Craig Sjodin)
Schooled (ABC): Season 1 premieres Wednesday, January 9, 2019, at 8:30pm ET/PT. (Photo via ABC/Craig Sjodin)
Modern Family (ABC): Season 10 returns Wednesday, January 9, 2019, at 9pm ET/PT. (Photo via ABC/Robert Ashcroft)
Single Parents (ABC): Season 1 returns Wednesday, January 9, 2019, at 9:30pm ET/PT. (Photo via ABC/F. Scott Schafer)
Match Game (ABC): Season 5 premieres Wednesday, January 9, 2019, at 10pm ET/PT. (Photo via ABC/Heidi Gutman)
You're the Worst (FXX): Season 5 premieres Wednesday, January 9, 2019, at 10pm ET/PT. (Photo via Byron Cohen/FX)
The Big Bang Theory (CBS): Season 12 returns Thursday, January 10, 2019, at 8pm ET/PT. (Photo via Sonja Flemming/CBS)
Young Sheldon (CBS): Season 2 returns Thursday, January 10, 2019, at 8:30pm ET/PT. (Photo via Sonja Flemming/CBS)
Mom (CBS): Season 6 returns Thursday, January 10, 2019, at 9pm ET/PT. (Photo via Monty Brinton/CBS)
Brooklyn Nine-Nine (NBC): Season 6 premieres Thursday, January 10, 2019, at 9pm ET/PT. (Photo via Scott Schafer/NBC)
FAM (CBS): Season 1 premieres Thursday, January 10, 2019, at 9:30pm ET/PT. (Photo via Cliff Lipson/CBS)
S.W.A.T. (CBS): Season 2 premieres Thursday, January 10, 2019, at 10pm ET/PT. (Photo via Bill Inoshita/CBS)
Crazy Ex-Girlfriend (The CW): Season 4 returns Friday, January 11, 2019, at 9pm ET/PT. (Photo via Eddy Chen/The CW)
The Resident (Fox): Season 2 returns Monday, January 14, 2019, at 8pm ET/PT. (Photo via Miranda Penn Turin/Fox)
The Passage (Fox): Season 1 premieres Monday, January 14, 2019, at 9pm ET/PT. (Photo via Steve Dietl/Fox)
American Style (CNN): Season 1 premieres Monday, January 14, 2019, at 9pm ET/PT. (Photo via Turner)
The Good Doctor (ABC): Season 2 returns Monday, January 14, 2019, at 10pm ET/PT. (Photo via ABC/Craig Sjodin)
The Flash (The CW): Season 5 returns Tuesday, January 15, 2019, at 8pm ET/PT. (Photo via Katie Yu/The CW)
This Is Us (NBC): Season 3 returns Tuesday, January 15, 2019, at 9pm ET/PT. (Photo via Ron Batzdorff/NBC)
Roswell, New Mexico (The CW): Season 1 premieres Tuesday, January 15, 2019, at 9pm ET/PT. (Photo via Ursula Coyote/The CW)
Riverdale (The CW): Season 3 returns Wednesday, January 16, 2019, at 8pm ET/PT. (Photo via Art Streiber/The CW)
All American (The CW): Season 1 returns Wednesday, January 16, 2019, at 9pm ET/PT. (Photo via Art Streiber/The CW)
Deadly Class (Syfy): Season 1 premieres Wednesday, January 16, 2019, at 10pm ET/PT. (Photo via Allen Fraser/Syfy)
Grey's Anatomy (ABC): Season 15 returns Thursday, January 17, 2019, at 8pm ET/PT. (Photo via ABC/Mitch Haaseth)
Supernatural (The CW): Season 14 returns Thursday, January 17, 2019, at 8pm ET/PT. (Photo via Jack Rowand/The CW)
A Million Little Things (ABC): Season 1 returns Thursday, January 17, 2019, at 9pm ET/PT. (Photo via ABC/Matthias Clamer)
How to Get Away With Murder (ABC): Season 5 returns Thursday, January 17, 2019, at 10pm ET/PT. (Photo via ABC/Kelsey McNeal)
Dynasty (The CW): Season 2 returns Friday, January 18, 2019, at 8pm ET/PT. (Photo via Erika Doss/The CW)
Supergirl (The CW): Season 4 returns Sunday, January 20, 2019, at 8pm ET/PT. (Photo via Bettina Strauss/The CW)
Charmed (The CW): Season 1 returns Sunday, January 20, 2019, at 9pm ET/PT. (Photo via Robert Falconer/The CW)
Arrow (The CW): Season 7 returns Monday, January 21, 2019, at 8pm ET/PT, then moves to its new time slot on Monday, April 15, 2019, at 9pm ET/PT. (Photo via Diyah Pera/The CW)
Black Lightning (The CW): Season 2 returns Monday, January 21, 2019, at 9pm ET/PT. (Photo via Quantrell Colbert/The CW)
Suits (USA Network): Season 8 returns Wednesday, January 23, 2019, at 10pm ET. (Photo via Ian Watson/USA Network)
Legacies (The CW): Season 1 returns Thursday, January 24, 2019, at 9pm ET/PT. (Photo via Mark Hill/The CW)
The World's Best (CBS): Season 1 premieres Sunday, February 3, 2019, after the Super Bowl, then moves to its regular time slot on Wednesday, February 6, 2019, at 8pm ET/PT, before moving again on Wednesdays at 9pm ET/PT on February 20, 2019. (Photo via Monty Brinton/CBS)
The Neighborhood (CBS): Season 1 returns Monday, February 4, 2019, at 8pm ET/PT. (Photo via Monty Brinton/CBS)
Man With a Plan (CBS): Season 3 premieres Monday, February 4, 2019, at 8:30pm ET/PT. (Photo via Eddy Chen/CBS)
Bull (CBS): Season 3 returns Monday, February 4, 2019, at 10pm ET/PT. (Photo via CBS)
American Housewife (ABC): Season 3 returns Tuesday, February 5, 2019, at 8pm ET/PT. (Photo via ABC/Ed Herrera)
Last Man Standing (Fox): Season 7 returns Friday, February 15, 2019, at 8pm ET/PT. (Photo via Michael Becker/Fox)
The Cool Kids (Fox): Season 1 returns Friday, February 15, 2019, at 8:30pm ET/PT. (Photo via Patrick McElhenney/Fox)
Proven Innocent (Fox): Season 1 premieres Friday, February 15, 2019, at 9pm ET/PT. (Photo via Adrian Burrows/Fox)
Ransom (CBS): Season 3 premieres Saturday, February 16, 2019, at 8pm ET/PT. (Photo via Dávid Lukács/CBS)
Magnum P.I. (CBS): Season 1 returns Monday, February 18, 2019, at 9pm ET/PT. (Photo via Karen Neal/CBS)
Survivor (CBS): Season 38 premieres Wednesday, February 20, 2019, at 8pm ET/PT. (Photo via Screen Grab/CBS Entertainment)
Whiskey Cavalier (ABC): Season 1 premieres Wednesday, February 27, 2019, at 10pm ET/PT. (Photo via ABC/Larry D. Horricks)
American Idol (ABC): Season 17 premieres Sunday, March 3, 2019, at 8pm ET/PT. (Photo via ABC/Josh Vertucci)
Station 19 (ABC): Season 2 returns Thursday, March 7, 2019, at 9pm ET/PT. (Photo via ABC/Ed Herrera)
For the People (ABC): Season 2 premieres Thursday, March 7, 2019, at 10pm ET/PT. (Photo via ABC/Craig Sjodin)
The Fix (ABC): Season 1 premieres Monday, March 18, 2019, at 10pm ET/PT. (Photo via ABC/Ed Herrera)
Million Dollar Mile (CBS): Season 1 premieres Wednesday, March 27, 2019, at 9pm ET/PT. (Photo via Michael Yarish/CBS)
Jane the Virgin (The CW): Season 5 premieres Wednesday, March 27, 2019, at 9pm ET/PT. (Photo via Patrick Wymore/The CW)
DC's Legends of Tomorrow (The CW): Season 4 returns Monday, April 1, 2019, at 8pm ET/PT. (Photo via Dean Buscher/The CW)
In the Dark (The CW): Season 1 premieres Thursday, April 4, 2019, at 9pm ET/PT. (Photo via The CW)
The Code (CBS): Season 1 premieres Tuesday, April 9, 2019, at 9pm ET/PT, then moves to its regular time slot on Monday, April 15, 2019, at 9pm ET/PT. (Photo via Mark Schafer/CBS)
The Red Line (CBS): Season 1 premieres Sunday, April 28, 2019, at 8pm ET/PT. (Photo via Best Available Screengrab/CBS)
The 100 (The CW): Season 6 premieres Tuesday, April 30, 2019, at 9pm ET/PT. (Photo via Diyah Pera/The CW)
iZombie (The CW): Season 5 premieres Thursday, May 2, 2019, at 8pm ET/PT. (Photo via Jack Rowand/The CW)
Grand Hotel (ABC): Season 1 premieres Monday, June 17, 2019, at 10pm ET/PT. (Photo via ABC/Eric McCandless)
Welcome to Selfmade Finance School, our new money series with Block Advisors to help small business owners with their tax, bookkeeping, and payroll needs year-round. This week, we explore the tax implications of bringing family members into your business.
The question for today is this: Does hiring your family members make sense for your business? Let me be clear. This is not a piece about whether hiring your family members makes sense for your relationships with those family members. As someone who is part of a family business, I could fill up a lot more than 600 words on my opinions about that. For today's purposes, we focus on whether it makes sense from an overall "good business and tax implication" perspective. As it turns out, there is a decent amount of tax nuance when it comes to employing your family. Let's break it down based on relationship to the employee:
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Spouses Who Are In Business Together
Personally, if I had to be in business with my husband, it would not go well. However, many couples build viable, strong businesses together and I say, good for them! Depending on how you have your business entity structured, it will make a big difference on the tax treatment of you and your spouse working as partners. Because a business jointly owned and operated by a married couple is generally treated as a partnership for Federal tax purposes, the spouses must comply with filing and record keeping requirements imposed on partnerships and their partners. The election to file two Schedule C (Form 1040) forms, (one for each spouse) permits certain married co-owners to avoid filing partnership returns, provided that each spouse separately reports a share of all the businesses' items of income, gain, loss, deduction, and credit. Under the election, both spouses will be subject to self-employment tax and on net earnings from self-employment and receive credit for Social Security earnings.
One Spouse Employs Another
If you have a dynamic where your spouse is an employee of your business, then your spouse's wages are subject to income tax withholding, Social Security and Medicare taxes. If you are self-employed (not a corporation or a partnership), your spouse's pay does not have to be included in your federal unemployment tax account (FUTA) contributions and payments. However, if your business is a corporation or a partnership you must include that spouse's pay in your unemployment tax contribution calculation.
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You Employ Your Child
First, let's be clear. I work in my family business, but I am an adult, so I am treated just like a normal employee. However, if you, for example, run a family restaurant and want to hire your children under 18 to work for you, there are some tax benefits. But first, you should check with your state for rules on how many hours minors can work (in non-agricultural jobs) and reference the Fair Labor Standards Act for information on limitations on the kinds of work children can perform.
"This is an often overlooked or under-utilized strategy. Paying your children for true services they provide in your business can be a powerful tax-saving tool," says Cathi Reed, Block Advisors Regional Director. "If you are a sole-proprietorship or single member LLC, and the child is less than 18 years of age, the business is not required to withhold FICA or payroll taxes. The child can use his or her standard deduction against income you pay."
You Hire Your Parent
Oh dear. If you are brave enough to do this, know that you will need to pay Social Security and Medicare taxes on your parent's wages and make the appropriate withholdings, but you don't have to pay unemployment taxes. Now all you have to do is convince your parent that you are the boss. Have fun with that!
Is Hiring Family Members Worth It For The Tax Benefits?
"There are some positive tax advantages to hiring family members. It's important to treat a family member like any other employee. Hiring your children can result in substantial savings for businesses. Make sure your child has real, age-appropriate work to do and a reasonable pay rate, comparable to other employees. Consult with a Block Advisors small business certified tax pro to ensure that you are complying with all requirements," advises Reed. "Block Advisors, a team within H&R Block, is dedicated to meeting the tax, bookkeeping and payroll needs of small business owners year-round. To start working with the tax experts at Block Advisors, visit blockadvisors.com."
In my opinion, you should not hire a family member solely because of the tax benefits. You should always hire based on whether that person is right for the job and keep in mind how this hire could materially impact your relationship with that person and others in your family. Finally, as I mentioned, make sure you have a tax professional on your team when making these determinations. As you can see, things can get a little tricky!
*All details were sourced from IRS.gov and blockadvisors.com
The opinions expressed in this commentary are those of the author and may not necessarily reflect those held by Kestra Investment Services, LLC or Kestra Advisory Services, LLC. This is for general information only and is not intended to provide specific investment advice or recommendations for any individual. It is suggested that you consult your financial professional, attorney, or tax advisor with regards to your individual situation. Comments concerning the past performance are not intended to be forward looking and should not be viewed as an indication of future results. Securities offered through Kestra Investment Services, LLC (Kestra IS), member FINRA/SIPC. Investment advisory services offered through Kestra Advisory Services, LLC (Kestra AS), an affiliate of Kestra IS. O'Keeffe Financial Partners and any other entity listed herein is not affiliated with Kestra IS or Kestra AS Investor Disclosures: https://bit.ly/KF-Disclosures