This publication is for small business owners who complete Schedule
C or C-EZ of Form 1040. 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 if you
don't already have them.
The purpose of this publication is to provide general information
about the federal tax laws that apply to sole proprietors and to
statutory employees.
A sole proprietor is someone who owns an unincorporated business by
himself or herself. A statutory employee has a checkmark in box 15 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.
This publication does not cover the topics listed in the following
table. (See chapter 12
for information about ordering forms and
publications.)
What you need to know.
Table A 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/help/email2.html.
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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