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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.
| IF you are liable for: | THEN use Form: |
|---|---|
| Income tax | 1040, U.S. Individual Income Tax Return and Schedule C (Form 1040 or 1040-SR), Profit or Loss from Business |
| Self-employment tax | Schedule SE (Form 1040), Self-Employment Tax |
| Estimated tax | 1040-ES, Estimated Tax for Individuals |
| Social Security and Medicare taxes and income tax withholding | 941, Employer's Quarterly Federal Tax Return 943, Employer's Annual Federal Tax Return for Agricultural Employees |
| Providing information on Social Security and Medicare taxes and income tax withholding | W-2, Wage and Tax Statement (to employee) and W-3, Transmittal of Wage and Tax Statements (to the Social Security Administration) |
| Federal unemployment (FUTA) tax | 940, Employer's Annual Federal Unemployment (FUTA) Tax Return |
| Filing information returns for payments to nonemployees and transactions with other persons | Find forms in E-file information returns and A guide to information returns |
| Excise taxes | Find forms in Excise tax |
企业税务账户
符合条件的企业纳税人可以通过访问企业税务账户在线查看其信息。
E-file information returns with IRIS
E-file Form 1099 with the Information Returns Intake System (IRIS) for tax year 2022 and later.