Pay taxes | U.S. Small Business Administration

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href="https://www.sba.gov/about-sba/information-other-languages"> Other languages </a> </li> </ul> <section aria-label="Search component"> <form class="usa-search usa-search--small" role="search" action="/search" method="get"> <label class="usa-sr-only" for="search-field">Search</label> <input class="usa-input" id="search-field" type="search" name="query" /> <button class="usa-button" type="submit"> <img src="/themes/custom/sba/dist/uswds/img/usa-icons-bg/search--white.svg" class="usa-search__submit-icon" alt="Search" /> </button> </form> </section> </div> </div> </nav> </header> <main class="main-content usa-layout-docs usa-section padding-top-0 main-content--sidebar" data-test="mainContent"> <a id="main-content" tabindex="-1"></a> <div class="grid-container"> <div class="grid-row"> <div id="block-sba-breadcrumbs" class="block block-system block-system-breadcrumb-block"> <nav class="usa-breadcrumb" aria-labelledby="system-breadcrumb"> <h2 id="system-breadcrumb" class="usa-sr-only">Breadcrumb</h2> <ol class="usa-breadcrumb__list"> <li class="usa-breadcrumb__list-item " > <a href="/" class="usa-breadcrumb__link"> <span>Home</span> </a> </li> <li class="usa-breadcrumb__list-item " > <a href="/business-guide" class="usa-breadcrumb__link"> <span>Business Guide</span> </a> </li> <li class="usa-breadcrumb__list-item " > <a href="/business-guide/manage-your-business" class="usa-breadcrumb__link"> <span>Manage your business</span> </a> </li> <li class="usa-breadcrumb__list-item usa-current" aria-current="page"> <span>Pay taxes</span> </li> </ol> </nav> </div> </div> <div class=""> <div data-drupal-messages-fallback class="hidden"></div> </div> <div class="grid-row "> </div> <div class="sba-layout-docs sba-layout-docs--sidebar"> <div class="layout-sidebar-first"> <nav aria-labelledby="sidebar-menu-navigation"> <h2 class="visually-hidden" id="sidebar-menu-navigation">Section navigation</h2> <ul class="usa-sidenav"> <li class="usa-sidenav__item first"> <a href="/business-guide/10-steps-start-your-business"> <span>10 steps to start your business</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/plan-your-business"> <span>Plan your business</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/launch-your-business"> <span>Launch your business</span> </a> </li> <li class="usa-sidenav__item expanded dropdown active active-trail"> <a class="usa-current" href="/business-guide/manage-your-business"> <span>Manage your business</span> </a> <ul class="usa-sidenav__sublist"> <li class="usa-sidenav__item first"> <a href="/business-guide/manage-your-business/manage-your-finances"> <span>Manage your finances</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/manage-your-business/hire-manage-employees"> <span>Hire and manage employees</span> </a> </li> <li class="usa-sidenav__item active active-trail"> <a class="usa-current" href="/business-guide/manage-your-business/pay-taxes"> <span>Pay taxes</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/manage-your-business/stay-legally-compliant"> <span>Stay legally compliant</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/manage-your-business/buy-assets-equipment"> <span>Buy assets and equipment</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/manage-your-business/marketing-sales"> <span>Marketing and sales</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/manage-your-business/ai-small-business"> <span>AI for small business</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/manage-your-business/strengthen-your-cybersecurity"> <span>Strengthen your cybersecurity</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/manage-your-business/prepare-emergencies"> <span>Prepare for emergencies</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/manage-your-business/recover-disasters"> <span>Recover from disasters</span> </a> </li> <li class="usa-sidenav__item"> <a href="/business-guide/manage-your-business/close-or-sell-your-business"> <span>Close or sell your business</span> </a> </li> <li class="usa-sidenav__item last"> <a href="/business-guide/manage-your-business/hire-employees-disabilities"> <span>Hire employees with disabilities</span> </a> </li> </ul> </li> <li class="usa-sidenav__item last"> <a href="/business-guide/grow-your-business"> <span>Grow your business</span> </a> </li> </ul> </nav> </div> <div class="usa-layout-docs__main"> <h1 data-test="title" > <span>Pay taxes</span> </h1> <div id="block-sba-content" class="block block-system block-system-main-block"> <article class="basic-page"> <div> <div class="basic-page__summary" data-test="pageSummary"> Your business will need to meet its federal, state, and local tax obligations to stay in good legal standing. Your business structure and location will influence which taxes your business has to pay. </div> <div class="sba-toc sba-standard-margin-spacing"> <hr class="sba-toc__divider-first sba-standard-margin-spacing" role="presentation"> <h2 id="sba-toc-heading" class="sba-toc__heading js-toc-ignore">Content</h2> <nav id="sba-toc__nav" aria-labelledby="sba-toc-heading" class="sba_toc__nav sba-standard-margin-spacing"></nav> <hr role="presentation"> </div> <div class="sba-section-headings"> <h2 class="sba-section-headings" id="choose-your-tax-year"> Choose your tax year </h2> </div> <div class="paragraph paragraph--type--text-section paragraph--view-mode--default sba-standard-margin-spacing"> <div class="usa-prose field__item" data-test="fieldItem"><p>Most businesses choose their tax year to be the same as the calendar year. You select your tax year the first time you file for taxes, but you can change it later with permission from the IRS.</p> <ul> <li>If you don’t have special accounting needs for your business, choose a <strong>calendar tax year</strong>.</li> <li>If you want your 12-month accounting cycle to end in a month that isn’t December, choose a <strong>fiscal tax year</strong>.</li> <li>If your business wasn’t in existence for an entire tax year, or you changed your accounting period, choose a <strong>short tax year</strong>.</li> </ul> <p>If your business doesn’t have much reporting or bookkeeping, you might be required to use a calendar tax year. Check with the IRS for <a href="https://www.irs.gov/businesses/small-businesses-self-employed/tax-years">detailed rules about tax years</a>.</p> </div> </div> <section class="sba-image-collection sba-standard-margin-spacing sba-columns--2"> <div class="sba-image-collection__image"> <figure class="sba-image-collection__image-wrapper"> <div> <img loading="lazy" src="/sites/default/files/styles/image_collection/public/2018-04/BG_Pay_taxes_choose_tax_year.png.webp?itok=yu36P498" width="1380" height="1076" alt="Infographic showing a business paying federal, state, and local taxes." /> </div> </figure> </div> </section> <div class="sba-section-headings"> <h2 class="sba-section-headings" id="determine-your-state-tax-obligations"> Determine your state tax obligations </h2> </div> <div class="paragraph paragraph--type--text-section paragraph--view-mode--default sba-standard-margin-spacing"> <div class="usa-prose field__item" data-test="fieldItem"><p>Your business might need to pay state and local taxes. Tax laws vary by <a href="/business-guide/grow-your-business/expand-new-locations#id-legal-steps-to-expand-your-business">location</a> and <a href="https://www.sba.gov/business-guide/launch/choose-business-structure-types-chart">business structure</a>, so you’ll need to check with state and local governments to know your business’ tax obligations.</p> <p>The two most common types of state and local tax requirements for small business are income taxes and employment taxes.</p> <p>Your state income tax obligations are determined by your business structure. For example, corporations are taxed separately from the owners, while sole proprietors report their personal and business income taxes using the same form.</p> <p>If your business has employees, you’ll be responsible for paying state employment taxes. These vary by state, but often include workers’ compensation insurance, unemployment insurance taxes, and temporary disability insurance. You might also be responsible for withholding employee income tax. Check with your state tax authority to find out how much you need to withhold and when you need to send it to the state.</p> </div> </div> <section class="sba-image-collection sba-standard-margin-spacing sba-columns--2"> <div class="sba-image-collection__image"> <figure class="sba-image-collection__image-wrapper"> <div> <img loading="lazy" src="/sites/default/files/styles/image_collection/public/2018-04/BG_Pay_taxes_sole_proprietor_llc.png.webp?itok=By5x89nn" width="582" height="630" alt="A stack of cash represents personal tax and business tax paid together by a sole proprietorship or LLC" /> </div> </figure> </div> <div class="sba-image-collection__image"> <figure class="sba-image-collection__image-wrapper"> <div> <img loading="lazy" src="/sites/default/files/styles/image_collection/public/2018-04/BG_Pay_taxes_corporation.png.webp?itok=m98ELzn4" width="582" height="630" alt="Two stacks of cash represent the business tax and employee insurance paid separately by a corporation or other business" /> </div> </figure> </div> </section> <div class="sba-section-headings"> <h3 class="sba-section-headings" id="find-your-state-tax-obligations"> Find your state tax obligations </h3> </div> <div class="paragraph paragraph--type--text-section paragraph--view-mode--default sba-standard-margin-spacing"> <div class="usa-prose field__item" data-test="fieldItem"><p>Find out more about the business tax requirements in your state.</p> </div> </div> <div class="views-element-container block block-views block-views-blockcontact-lookups-state-taxes-block sba-standard-margin-spacing" id="block-views-block-contact-lookups-state-taxes-block"> <h3>Look up your state</h3> <div><div class="js-view-dom-id-d5606c5681df3107200cbf555d99a9d159fa6992627b5661d6699d321c6faecb"> <form class="views-exposed-form usa-form usa-form--large" data-drupal-selector="views-exposed-form-contact-lookups-state-taxes-block" action="/business-guide/manage-your-business/pay-taxes" method="get" 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value="SC">South Carolina</option><option value="SD">South Dakota</option><option value="TN">Tennessee</option><option value="TX">Texas</option><option value="UT">Utah</option><option value="VT">Vermont</option><option value="VA">Virginia</option><option value="WA">Washington</option><option value="WV">West Virginia</option><option value="WI">Wisconsin</option><option value="WY">Wyoming</option><option value="DC">District of Columbia</option><option value="AS">American Samoa</option><option value="GU">Guam</option><option value="MP">Northern Mariana Islands</option><option value="PR">Puerto Rico</option><option value="UM">United States Minor Outlying Islands</option><option value="VI">Virgin Islands, U.S.</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions js-form-wrapper form-wrapper" id="edit-actions"><input data-drupal-selector="edit-submit-contact-lookups" type="submit" id="edit-submit-contact-lookups" value="Select" class="button 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Some of the taxes require payment throughout the year, so it’s important to know <a href="/business-guide/launch-your-business/get-federal-state-tax-id-numbers" data-entity-type="node" data-entity-uuid="9dd6a21f-800e-4d19-8f29-e81374accdf4" data-entity-substitution="canonical" title="Get federal and state tax ID numbers">your tax obligations</a> before the end of your tax year.</p> <p>There are five general types of business taxes:</p> <ul> <li>Income tax</li> <li>Self-employment tax</li> <li>Estimated tax</li> <li>Employer tax</li> <li>Excise tax</li> </ul> <p>Each category of business tax might have special rules, qualifications, or IRS forms you need to file. Check with the IRS to see which <a href="https://www.irs.gov/businesses/small-businesses-self-employed/business-taxes">business taxes apply to you</a>.</p> <p>If your business has employees, you might be required to withhold taxes from their paychecks. Federal employment taxes include income, Social Security and Medicare, unemployment, and self-employment taxes. Check with the IRS to see which <a href="https://www.irs.gov/businesses/small-businesses-self-employed/understanding-employment-taxes">taxes you need to withhold</a>.</p> </div> </div> <section id="block-counselormatchcta" class="sba-call-to-action sba-standard-margin-spacing padding-y-0" style="background-color:#ffffff"> <div class="sba-call-to-action__inner"> <div class="sba-call-to-action__content left dark short"> <h3>Need help? 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