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  2. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    In a November article, The New York Times reported that the tax bill would "[r]educe the pass-through tax rate to 25% regardless of income level. Since 95% of businesses are incorporated as pass-through entities [12] Examples include "sole proprietorships, partnerships and S corporations that currently pay taxes at the individual rate of their ...

  3. What Is Tax Form 941, and Who Needs to File It? - AOL

    www.aol.com/finance/tax-form-941-needs-file...

    You'll file Form 941 quarterly to report employee federal withholdings.

  4. Self-employment - Wikipedia

    en.wikipedia.org/wiki/Self-employment

    Self-employed persons report their business income or loss on Schedule C of IRS Form 1040 and calculate the self-employment tax on Schedule SE of IRS Form 1040. Estimated taxes must be paid quarterly using form 1040-ES if estimated tax liability exceeds $1,000.

  5. Is an LLC Worth It for Sole Proprietors?

    www.aol.com/llc-worth-sole-proprietors-140012254...

    Tax flexibility: By default, LLCs are considered "pass-through entities," which means profits and losses are reported on your personal income tax form. However, they can also be taxed as an S ...

  6. Sole proprietorship - Wikipedia

    en.wikipedia.org/wiki/Sole_proprietorship

    The setting-up process of a sole proprietorship to comply with local laws and regulations, is obtainable from the Small Business Development Center (SBDC), using their locator facility. A sole proprietor must be prepared to devote their time, utilizing business methods towards establishing a sound and appropriate foundation.

  7. State income tax - Wikipedia

    en.wikipedia.org/wiki/State_income_tax

    In May 2007, the legislature modified the franchise tax by enacting a modified gross margin tax on certain businesses (sole proprietorships and some partnerships were automatically exempt; corporations with receipts below a certain level were also exempt as were corporations whose tax liability was also below a specified amount), which was ...

  8. Illinois laws impacting employers go into effect Jan. 1 - AOL

    www.aol.com/illinois-laws-impacting-employers...

    (The Center Square) – About a dozen new Illinois laws set to take effect Jan. 1 impact employers. House Bill 5561 prohibits employers from taking retaliatory action against an employee who ...

  9. IRS tax forms - Wikipedia

    en.wikipedia.org/wiki/IRS_tax_forms

    As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ - see below for explanations of each) used for such returns.