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IRS Publication 583, Table 2. Which Forms Must I File?


   
If you are a... Then you may be liable for... Use form...
Sole Proprietor Income Tax 1040 and Schedule C1 or C-EZ (Schedule F1 for farm business)
Self-Employment Tax 1040 and Schedule SE
Estimated Tax 1040-ES
Employment Taxes:
  • Social Security, Medicare, and Income Tax Withholding
941 (943 for farm employees)
  • Federal Unemployment Tax (FUTA)
940 or 940-EZ
  • Depositing Employment Taxes
81092
Excise Taxes See Excise Taxes
Partnership Annual Return of Income 1065
Employment Taxes Same as Sole Proprietor
Excise Taxes See Excise Taxes
Partner in a Partnership (Individual) Income Tax 1040 and Schedule E3
Self-Employment Tax 1040 and Schedule SE
Estimated Tax 1040-ES
Corporation or S Corporation Income Tax 1120 or 1120-A (corporation); 1120S (S corporation)
Estimated Tax 1120-W (corporation only) and 81092
Employment Taxes Same as Sole Proprietor
Excise Taxes See Excise Taxes
S Corporation Shareholder Income Tax 1040 and Schedule E3
Estimated Tax 1040-ES

1 File a separate schedule for each business.
2 Do not use if you deposit taxes electronically.
3 Various other schedules may be needed.

 

See IRS Forms and Publications to obtain a copy of the forms noted above.

 

Information courtesy of the Internal Revenue Service.

 

 

 

 

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