Also, have you noticed how the schools are now using contractor instead of employees. I always wondered how it would be cheeper to allow an employee to retire, then hire them back as a contractor. Its because of the savings in SS and MED taxes, as well as workers comp. You can look back at you and DH paystubs. What ever you paid in is what your employer paid in, as well. It is not a small number. And the government doesn't care that you are out that money, they want their "fair" share and will add penalties and interest making that number even larger if you don't pay on time. If you will owe the government more than $1000 you could be required to make quarterly payments, as well. This is NOT tax advise in any way shape or form, make sure you check out all the details before getting too far into this. If they are a really good, they may even be able to tell you. OK, I 'm off my horse.