From: Subject: Sole Proprietorships Date: Wed, 22 Sep 2004 12:16:56 -0400 MIME-Version: 1.0 Content-Type: multipart/related; type="text/html"; boundary="----=_NextPart_000_0000_01C4A09E.0D3D61E0" X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.2180 This is a multi-part message in MIME format. ------=_NextPart_000_0000_01C4A09E.0D3D61E0 Content-Type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable Content-Location: http://www.irs.gov/businesses/small/article/0,,id=98202,00.html =EF=BB=BF Sole Proprietorships
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Sole Proprietorships

 

A sole proprietorship is an unincorporated = business=20 that is owned by one individual. It is the = simplest form=20 of business organization to start and maintain.=20  The business has no existence apart from = you, the=20 owner. Its liabilities are your personal = liabilities and=20 you undertake the risks of the business for all = assets=20 owned, whether used in the business or = personally=20 owned.  You include the income and expenses = of the=20 business on your own tax return.

If you are a sole proprietor use the = information in=20 the chart below to help you determine some of = the forms=20 that you may be required to file.

If = you are a=20 sole proprietor then you may be liable=20 for... Use=20 Form...
Income = Tax 1040 and Schedule=20 C or C-EZ=20 ( Schedule=20 F for farm business)
Self-employment tax 1040 and Schedule=20 SE
Estimated = tax 1040-ES=20

Employment taxes:

  • Social security and Medicare taxes = and=20 income tax withholding=20
  • Federal unemployment (FUTA) tax=20
  • Depositing employment taxes =

941=20 ( 943=20 for farm employees)

940=20 or 940-EZ
8109

=
Excise = Taxes Refer to the = Excise=20 Tax web = page


Additional Resources
Husband=20 and Wife Businesses
Business=20 Structure Chart =
 
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