Tax information, tools, and resources for businesses and self- employed.
Someone who owns an unincorporated business by themselves.
A relationship existing between two or more persons who join to carry on a trade or business.
Foreign businesses with activities in the U.S. or domestic businesses with activities outside the U.S.
A legal entity that is separate and distinct from its owners.
Corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes.
Limited Liability Company or LLC
A corporate structure whereby the members of the company cannot be held personally liable for the company's debts or liabilities.