Here's where you'll find information about the simplest business structure for a one-person business, the sole proprietorship. Learn how sole proprietorships are created, who can own a sole proprietorship, how they are taxed, and the risks of running a sole proprietorship.
Nolo has books, forms, and online applications to help you create and run your business. For a complete list of Nolo's small business products, see the Small Business Products page.
Find out how to form a sole proprietorship in your state:
Fictitious Business Name Requirements for Sole Proprietors
Do not neglect or put off registering your fictitious business name.
Is an EIN Required for a Sole Proprietor?
Find out when an EIN is required for a sole proprietor--and why it's usually a good idea to get one anyway.
50-State Guide to Establishing a Sole Proprietorship
A sole proprietorship is a one-person business that, unlike corporations and limited liability companies (LLCs), doesn't have to register with the state in order to exist.
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Does a Sole Proprietor Need an Employment Identification Number?
Sole proprietors do not need an Employment Identification Number, unless certain issues arise.
Learn what it means to be a sole proprietor and what local registration, business license, and permit laws you may need to comply with.
How Sole Proprietors Are Taxed
Find out how pass-through taxation works and learn about other tax issues unique to sole proprietors.
Sole Proprietors: How to Pay Estimated Taxes
Make sure you understand the rules on paying estimated taxes if you're a sole proprietor.