Hi a 1099 at the end of the tax year tells you what you made for that year  without tips.. and no taxes taken out ...best to have an accountant .. he will send you  two voucher each quarter ... you would paid this voucher 4 times a year  to the IRS... and the State..by end of the year it should cover the amount of taxes owned on the money you made.. add 10% of yearly  total as your tip amount..deduct all your service charges  classes, education and supplies and you can deduct your accountants fee  charitys  and more   ... good idea to take out an Ira.. you can contribute up to 3,000 a year  which comes off the total amount you made that year .. so if you made 20,000 you pay taxes only on  17,000 ..good way to force you to save money  ... hope this helps..btw nj maybe all stats law says if your paid on a commission only basis ..  your boss can't make you stay the hours the salon is open your free to leave if you don't have a client.. if he or she pays you a salary and commission or just a salary  you must work the salon hours ...