Publication 334 |
2001 Tax Year |
Introduction
The purpose of this publication is to provide general information
about the federal tax laws that apply to small business owners who are
sole proprietors and to statutory employees.
A sole proprietor
is someone who owns
an unincorporated business, including a limited liability company, by
himself or herself. A statutory employee
has a checkmark in box
13 of his or her Form W-2, Wage and Tax Statement.
Statutory employees have to use Schedule C or C-EZ to
report their wages and expenses.
To use this publication, you will generally need the following
forms.
- Form 1040 and its instructions.
- Schedule C or C-EZ and its instructions.
See chapter 12 for information on ordering these forms.
Husband-wife business.
If you and your spouse jointly own and operate a business and share
in the profits and losses, you are partners in a partnership, whether
or not you have a formal partnership agreement. Do not use
Schedule C or C-EZ. You must file Form 1065. For more information on
partnerships, see Publication 541,
Partnerships.
This publication does not cover the topics listed in the following
table.
What you need to know.
Table A (shown later) provides a list of questions you
need to answer to help you meet your federal tax obligations. After
each question is the location in this publication where you will find
the related discussion.
Table A. What you need to know about federal taxes
IRS mission.
Provide America's taxpayers top quality service by helping them
understand and meet their tax responsibilities and by applying the tax
law with integrity and fairness to all.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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