Self-employed individuals tax center | Internal Revenue Service

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/file-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/141421">File Your Taxes for Free</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/your-account" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/126776">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/file-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a 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class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><ul> <li><a id="top" name="top"></a><a href="#selfemployed">Who is self-employed?</a></li> <li><a href="#obligations">What are my self-employed tax obligations?</a></li> <li><a href="#payments">How do I make my quarterly payments?</a></li> <li><a href="#annualreturn">How do I file my annual return?</a></li> <li><a href="#inforeturn">Am I required to file an information return?</a></li> <li><a href="#structures">Business structures</a></li> <li><a href="#homeoffice">Home office deduction</a></li> <li><a href="#jointventure">Married couple’s business - What is a qualified joint venture?</a></li> <li><a href="#taxprofessional">Considering a tax professional</a></li> </ul> <h2><a id="selfemployed" name="selfemployed"></a>Who is self-employed?</h2> <p>Generally, you are self-employed if any of the following apply to you.</p> <ul> <li>You carry on a trade or business as a <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d9897b64-c403-4f6c-85e2-ba8e430c5527" href="/businesses/small-businesses-self-employed/sole-proprietorships" title="Sole proprietorships">sole proprietor</a> or an <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d1301528-003f-4f0f-8968-44baa625927c" href="/businesses/small-businesses-self-employed/independent-contractor-defined" title="Independent contractor defined">independent contractor</a>.</li> <li>You are a member of a <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1cb7c84e-bb97-4410-847f-3281d4bc569a" href="/businesses/partnerships" title="Partnerships">partnership</a> that carries on a <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5ad9dbde-5c67-4740-b67a-c606c28357c9" href="/businesses/small-businesses-self-employed/business-activities" title="Business activities">trade or business</a>.</li> <li>You are otherwise in business for yourself (including in a <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5ad9dbde-5c67-4740-b67a-c606c28357c9" href="/businesses/small-businesses-self-employed/business-activities" title="Business activities">part-time business</a> or as a <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="039e779d-541d-4cc3-b1e5-d4ca5db6357b" href="/businesses/gig-economy-tax-center" title="Gig economy tax center">gig worker</a>).</li> </ul> <p><a href="#top">Back to top</a></p> <h2><a id="obligations" name="obligations"></a>What are my self-employed tax obligations?</h2> <h2><span style="font-size: 1rem; font-weight: 400;">As a self-employed individual, generally you are required to file an annual income tax return and pay </span><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ed4510cd-92d6-428f-b7a8-b53074626048" href="/businesses/small-businesses-self-employed/estimated-taxes" style="background-color: rgb(255, 255, 255); font-size: 1rem; font-weight: 400;" title="Estimated taxes">estimated taxes</a><span style="font-size: 1rem; font-weight: 400;"> quarterly.</span></h2> <p><span style="font-size: 1rem;">Self-employed individuals generally must pay self-employment (SE) tax as well as income tax. SE tax is a Social Security and Medicare tax primarily for individuals who work for themselves. It is similar to the Social Security and Medicare taxes withheld from the pay of most wage earners. In general, the wording "self-employment tax" only refers to Social Security and Medicare taxes and not any other tax (like income tax).</span></p> <p>Before you can determine if you are subject to self-employment tax and income tax, you must figure any net profit or net loss from your business. You do this by subtracting your business expenses from your business income. If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040 or 1040-SR. If your expenses are more than your income, the difference is a net loss. You usually can deduct your loss from gross income on page 1 of Form 1040 or 1040-SR. But in some situations your loss is limited. See <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e3e7fbbf-d94e-4c2e-abbe-075874fefc22" href="/forms-pubs/about-publication-334" title="About Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C)">Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C)</a>, for more information.</p> <p>You have to file an income tax return if your net earnings from self-employment were $400 or more. If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6a262815-35ff-4bed-bacb-562e584ea32b" href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf" title="2024 Inst 1040 (PDF)">Form 1040 and 1040-SR instructions <span class="link-label label-file label-file-pdf">PDF</span></a>.</p> <p><a href="#top">Back to top</a></p> <h2><a id="payments" name="payments"></a>How do I make my quarterly payments?</h2> <p>As a self-employed individual, estimated tax is the method used to pay Social Security, Medicare, and income taxes; this is because you do not have an employer withholding these taxes for you. <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="26bd23bf-441b-4cc3-8d13-3c04cfe1a126" href="https://www.irs.gov/pub/irs-pdf/f1040es.pdf" title="2025 Form 1040-ES (PDF)">Form 1040-ES, Estimated Tax for Individuals <span class="link-label label-file label-file-pdf">PDF</span></a>, is used to figure these taxes. Form 1040-ES contains a worksheet that is similar to Form 1040 or 1040-SR. You will need your prior year’s annual income tax return in order to fill out Form 1040-ES.</p> <p>Use the worksheet found in <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="26bd23bf-441b-4cc3-8d13-3c04cfe1a126" href="https://www.irs.gov/pub/irs-pdf/f1040es.pdf" title="2025 Form 1040-ES (PDF)">Form 1040-ES <span class="link-label label-file label-file-pdf">PDF</span></a>to find out if you are required to pay estimated taxes quarterly.</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="26bd23bf-441b-4cc3-8d13-3c04cfe1a126" href="https://www.irs.gov/pub/irs-pdf/f1040es.pdf" title="2025 Form 1040-ES (PDF)">Form 1040-ES <span class="link-label label-file label-file-pdf">PDF</span></a> also contains blank vouchers you can use to mail your estimated tax payments. Other payment options, including pay by phone and online methods, can be found at <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/payments" title="Payments ">IRS.gov/payments</a>. If this is your first year being self-employed, you will need to estimate the amount of income you expect to earn for the year. If you estimated your annual earnings too high, simply complete another Form 1040-ES worksheet to refigure your estimated tax for the next quarter. If you estimated your annual earnings too low, again complete another Form 1040-ES worksheet to recalculate your estimated taxes for the next quarter.</p> <p>See the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ed4510cd-92d6-428f-b7a8-b53074626048" href="/businesses/small-businesses-self-employed/estimated-taxes" title="Estimated taxes">estimated taxes</a> page for more information. The <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e4ba04b4-303e-4adc-92b3-63e2215c9c1c" href="/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes" title="Self-employment tax (Social Security and Medicare taxes)">self-employment tax</a> page has more information on Social Security and Medicare taxes.</p> <p><a href="#top">Back to top</a></p> <h2><a id="annualreturn" name="annualreturn"></a>How do I file my annual return?</h2> <p>To file your annual income tax return, you will need to use <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4523c2d6-3fd0-4318-8fea-b48a5ad2d274" href="/forms-pubs/about-schedule-c-form-1040" title="About Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship)">Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship),</a> to report any income or loss from a business you operated or profession you practiced as a sole proprietor, or <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="039e779d-541d-4cc3-b1e5-d4ca5db6357b" href="/businesses/gig-economy-tax-center" title="Gig economy tax center">gig work</a> performed. <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="247d18c4-5d62-427a-a3c3-a74abcaed1e8" href="https://www.irs.gov/pub/irs-pdf/i1040sc.pdf" title="2024 Inst 1040 (Schedule C) (PDF)">Schedule C instructions <span class="link-label label-file label-file-pdf">PDF</span></a> may be helpful in filling out this form.</p> <p>In order to report your Social Security and Medicare taxes, you must file <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="51abf17d-b8b9-4571-aec7-d6e8eef95912" href="https://www.irs.gov/pub/irs-pdf/f1040sse.pdf" title="2024 Form 1040 (Schedule SE) (PDF)">Schedule SE (Form 1040 or 1040-SR ), Self-Employment Tax <span class="link-label label-file label-file-pdf">PDF</span></a>. Use the income or loss calculated on Schedule C to calculate the amount of Social Security and Medicare taxes you should have paid during the year. The <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3d78e71d-1fa4-4c8a-aed6-7f9319836f90" href="https://www.irs.gov/pub/irs-pdf/i1040sse.pdf" title="2024 Inst 1040 (Schedule SE) (PDF)">instructions for Schedule SE <span class="link-label label-file label-file-pdf">PDF</span></a> may be helpful in filing out the form.</p> <p><a href="#top">Back to top</a></p> <h2><a id="inforeturn" name="inforeturn"></a>Am I required to file an information return?</h2> <p id="InformationReturn" name="InformationReturn">If you made a payment as a small business or self-employed (individual), you are most likely required to file an information return to the IRS. In some situations, if you received a payment as a small business or self-employed (individual), you may be required to file an information return to the IRS. See, <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="86d5bc25-9d68-4b83-9d58-a2d6ef7abdc2" href="/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-other-information-return" title="Am I required to file a Form 1099 or other information return?">Am I required to file a Form 1099 or other information return,</a> for additional information.</p> <p><a href="#top">Back to top</a></p> <h2><a id="structures" name="structures"></a>Business structures</h2> <p>When beginning a business, you must decide what form of business entity to establish. Your form of business determines which income tax return form you have to file. The most common forms of business are the sole proprietorship, partnership, corporation, and S corporation. A Limited Liability Company (LLC) is a relatively new business structure allowed by state statute. Visit the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="aa4be211-2ae1-440e-86ad-d53418a58a7f" href="/businesses/small-businesses-self-employed/business-structures" title="Business structures">business structures</a> page to learn more about each type of entity and what forms to file.</p> <p><a href="#top">Back to top</a></p> <h2><a id="homeoffice" name="homeoffice"></a>Home office deduction</h2> <p>If you use part of your home for business, you may be able to deduct expenses for the business use of your home. The <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a4c3b68d-7128-439e-9eee-0d257b5fe2c7" href="/businesses/small-businesses-self-employed/home-office-deduction" title="Home Office Deduction">home office deduction</a> is available for homeowners and renters and applies to all types of homes.</p> <p><a href="#top">Back to top</a></p> <h2><a id="jointventure" name="jointventure"></a>Married couple's business - What is a qualified joint venture?</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e5cd9206-edc1-4060-b78a-f81cba4cb7f2" href="/businesses/small-businesses-self-employed/married-couples-in-business" title="Married couples in business">Married couple's business</a><br> The employment tax requirements for family employees may vary from those that apply to other employees. On this page we point out some issues to consider when operating a married couple's business.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6bf249ec-2f17-48c4-9fc3-e8016e5c96e5" href="/businesses/small-businesses-self-employed/election-for-married-couples-unincorporated-businesses" title="Election for married couples unincorporated businesses">Election for married couple's unincorporated businesses</a><br> For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a "qualified joint venture," whose only members are a married couple filing a joint return, can elect not to be treated as a partnership for Federal tax purposes.</p> <p><a href="#top">Back to top</a></p> <h2><a id="taxprofessional" name="taxprofessional"></a>Considering a tax professional</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3ee1da23-65c4-48a0-9c35-81b902ddb1d2" href="/newsroom/tips-for-choosing-a-tax-return-preparer" title="Tips for Choosing a Tax Return Preparer">Tips for choosing a tax return preparer</a></p> <p><a href="#top">Back to top</a></p> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">Related</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href="/affordable-care-act/affordable-care-act-tax-provisions" rel="bookmark"> <span>Affordable Care Act tax provisions</span> </a> </div> <div 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class="field-block-content-list__item"> <a href="/businesses/gig-economy-tax-center" rel="bookmark"> <span>Gig economy tax center</span> </a> </div> <div class="field-block-content-list__item"> <a href="/businesses/understanding-your-form-1099-k" rel="bookmark"> <span>Understanding your Form 1099-K</span> </a> </div> </div> </div> </div> </div> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">Publications</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-publication-505" rel="bookmark"> <span>About Publication 505, Tax Withholding and Estimated Tax</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-publication-225" rel="bookmark"> <span>About Publication 225, Farmer's Tax Guide</span> </a> </div> <div class="field-block-content-list__item"> <a href=" /pub/irs-pdf/p4591.pdf "> 1018 Publ 4591 (PDF) <span class="link-label label-file label-file-pdf"> PDF </span> </a> </div> </div> </div> </div> </div> <div class="clearfix hidden-xs hidden-md visible-sm"></div> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> </div> </div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 13-Nov-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" 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Self-employed individuals tax center | Internal Revenue Service