Who is self-employed? What are my self-employed tax obligations? How do I make my quarterly payments? How do I file my annual return? Am I required to file an information return? Business structures Home office deduction Married couple’s business - What is a qualified joint venture?| www.irs.gov
IR-2021-186, September 15, 2021 — During National Small Business Week, the Internal Revenue Service reminds business owners that it’s critical to correctly determine whether the individuals providing services are employees or independent contractors.| www.irs.gov
Publication 334 - Introductory Material| www.irs.gov