Nothing's sure but…

This is the time of year when I run across folks - newly published writers, generally - who have forgotten one of the most basic facts about their writing careers, and who are about to pay a painful price.

What fact? The fact that they're running a business, and they're going to have to pay taxes on the net income.

It amazes me the number of folks who behave as if their writing income is a non-taxable freebie if they already have a day job. They don't pay quarterly tax estimates or up the...