- Employee Versus Independent Contractor - CMLP section of this Guide addresses the difference between an employee and an independent contractor.
- How to Start a Business - CMLP section that sets forth the details on state-level tax obligations of small businesses.
- Self-Employment Tax - an IRS resource that has details on self-employment tax obligations.
- Employment Taxes for Businesses - an IRS resource which provides details on employment tax obligations.
- Independent Contractors vs. Employees
- an IRS resource that has details about the difference between an
employee and an independent contractor, as well as specifics about the
reporting obligations of those who hire independent contractors. - IRS Guide To Information Returns - an IRS guide on informational returns requirements that may apply to your small business.
- Form 1065 - the IRS form that must be filed annually by partnerships, and multi-member LLCs that elect to be treated as partnerships.
- Publication 334 (2006), Tax Guide for Small Business - an excellent IRS publication to small business tax obligations, (see especially Chapter 1 on Filing and Paying Business Taxes).
- Small Business and Self-Employed One-Stop Resource - yet another helpful IRS guide.
- Businesses with Employees and Publication 15-A, Employer's Supplemental Tax Guide - to determine who is an employee for tax purposes.
- Businesses With Employees - Single-Member Limited Liability Companies - IRS resource aimed at owners of single-member LLCs with employees.
