>>> Question about Professional's. If a used to be Professional, which at this time receives no gratuities from the profession, and is at this time retired, can he or she still be qualified as a Professional?<<< Your only real concern here is the IRS, or what ever taxing body has control over your destiny. What do they say? Otherwise it's a moot point. Take care, Gregory david Stempel FIREFRAMEi m a g i n g www.americanphotojournalist.com