Posted by the Internal Revenue Service
FS-2015-22, August 2015
For anyone starting a small business, especially those who are self-employed, the Internal Revenue Service offers some basic information on filing, reporting and paying taxes.
Generally, one is self-employed if they:
- Carry on a trade or business as a sole proprietor or independent contractor, or are otherwise in business as an individual, including a part-time business
- Own an unincorporated business