The filing requirements for business owners depend upon the type of business (sole proprietorship, partnership, corporation, S Corporation). Also, if you have employees, you are required to file employment tax related returns. Listed below are common forms and due dates businesses are subject to:
| Business/Tax type | THEN use Form: | Filing Due Date |
| Sole proprietorship |
1040 and Schedule C or C-EZ | April 15th |
| Partnership |
1065 |
April 15th; for fiscal year partnerships the return is due on the 15th day of the fourth month after close of the tax year |
| Corporations |
1120 or 1120-A (corporation) 1120S (S corporation) |
March 15th; for fiscal year corporations the return is due on the 15th day of the third month after close of tax year |
| Self-employment tax | Schedule SE | April 15th, filed with 1040 and Schedule C or C-EZ |
| Estimated tax (sole proprietor business) | 1040-ES | Quarterly-April 15th, June 15th, September 15th, January 15th |
| Estimated tax (corporations) | 1120-W |
15th day of 4th, 6th, 9th, and 12th months of corporation's tax year |
| Social security and Medicare taxes and income tax withholding on employee's wages | Form 941: quarterly, Deposits due dependant upon tax liability, refer to Publication 15, Employer's Tax Guide, for detailed information | |
| Providing information on social security and Medicare taxes and income tax withholding |
W-2 (to employee) |
Provide to employee by January 31st |
| Federal unemployment Tax (FUTA) |
January 31st |
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| Filing information returns for payments to nonemployees and transactions with other persons | 1099-MISC | Provide to recipient by January 31st All 1099-MISC forms with payments in box 7 (non-employee compensation) are due to the IRS by January 31st. File other paper Forms 1099-MISC with the IRS by February 28th, (March 31st if filed electronically). |