A sole proprietor is someone who owns an unincorporated business by themselves. If you are the sole member of a domestic limited liability company (LLC) and elect to treat the LLC as a corporation, you are not a sole proprietor.
Forms you may need to file
Use this table to help determine some forms you may be required to file as a sole proprietor.
企业税务账户
如果您是用 EIN (雇主身份识别号码) 报税的独资经营业主,请用您的企业税务帐户查看存档信息。
E-file information returns with IRIS
E-file Form 1099 with the Information Returns Intake System (IRIS) for tax year 2022 and later.