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Chapter 1. Filing and Paying Business Taxes

Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.

Schedule C (Form 1040), Profit or Loss From Business
Use this schedule to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity.

Schedule C-EZ (Form 1040), Net Profit From Business
You can use this schedule if you operated a business or practiced a profession as a sole proprietorship or qualified joint venture, or you were a statutory employee and you have met all the requirements listed in Schedule C-EZ, Part I.

Schedule SE (Form 1040), Self-Employment Tax
Use this schedule to figure the tax due on net earnings from self-employment.

Form 1040-ES, Estimated Tax for Individuals
Use this package to figure and pay your estimated tax.

Form SS-4, Application for Employer Identification Number (EIN)
Use this form apply for an employer identification number (EIN). An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes.

Formulario SS-4PR, Solicitud de Número de Identificación Patronal (EIN)
Use el Formulario SS-4PR para solicitar un número de identificación patronal. El EIN es un número que consta de nueve dígitos (por ejemplo, 12-3456789) expedido a dueños únicos de un negocio, corporaciones, sociedades colectivas, caudales hereditarios (relictos), fideicomisos y otras entidades comerciales para propósitos contributivos de declaración y radicación. La información que usted proporcione en este formulario se usará para establecer su cuenta contributiva comercial.

Form SS-5, Application for Social Security Card
Use this application to apply for an original Social Security card, apply for a replacement Social Security card, or change or correct information on your Social Security number record.

Formulario SS-5-SP, ADMINISTRACIÓN DEL SEGURO SOCIAL Solicitud para una tarjeta de Seguro Social
USE ESTA SOLICITUD PARA : Solicitar una tarjeta de Seguro Social original, Solicitar un reemplazo de su tarjeta de Seguro Social, Cambiar o corregir información en su registro de número de Seguro Social

Form W-7, Application for IRS Individual Taxpayer Identification Number
Use this form to apply for an IRS individual taxpayer identification number (ITIN). An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a social security number (SSN).

Formulario W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos
Este formulario se utiliza para solicitar un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés) que el IRS otorga a las personas físicas extranjeras no residentes que no cumplen los requisitos para obtener un número de Seguro Social (SSN, por sus siglas en inglés).

Publication 505, Tax Withholding and Estimated Tax
This publication explains the two methods for the pay-as-you-go federal income tax, withholding and estimated tax.

Publication 535, Business Expenses
This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.

Publication 583, Starting a Business and Keeping Records
This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system.

Page Last Reviewed or Updated: 07-Nov-2016