Sole Proprietorships
A sole proprietor is someone who owns an unincorporated business by himself or herself. However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation.
If you are a sole proprietor use the information in the chart below to help you determine some of the forms that you may be required to file.
References/Related Topics
- Other Useful Forms for Sole Proprietorship
- Publication 334, The Tax Guide for Small Business (for Individuals Who Use Schedule C or Schedule C-EZ)
- Publication 583, Starting a Business and Keeping Records
- Husband and Wife Businesses
- Business Structures
- Independent Contractor (Self-Employed) or Employee?
- Where to File Tax Returns - Addresses Listed by Return Type
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Page Last Reviewed or Updated: 2012-08-29