Sole Proprietors
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.
We have books, forms, and online applications to help you create and run your business. For a complete list of our products for starting and running your small business, see the Small Business Products page.
Don't neglect or put off registering your fictitious business name or dba.
Find out when an EIN is required for a sole proprietor--and why it's usually a good idea to get one anyway.
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.
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.
Find out how pass-through taxation works and learn about other tax issues unique to sole proprietors.
Make sure you understand the rules on paying estimated taxes if you're a sole proprietor.
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