Tax Withholding, Payments, and Reporting

100% Free Federal. $14.99 State. Direct IRS E-File. FreeTaxUSA.com Businesses must understand how self‑employment tax, employment taxes, unemployment taxes, and estimated payments work. Each category has its own rules, forms, and thresholds. Self‑Employment Tax...

Who Counts as an Employee?

100% Free Federal. $14.99 State. Direct IRS E-File. FreeTaxUSA.com A business must identify the worker’s classification before deciding how to treat payments. Workers fall into four categories: common‑law employees, statutory employees, statutory nonemployees, and...

Limited Liability Companies (LLCs)

100% Free Federal. $14.99 State. Direct IRS E-File. FreeTaxUSA.com A Limited Liability Company is a state‑created business structure. States set formation rules, membership rules, and operating requirements. Members may be individuals or entities, and most states...

Business Entity Basics and Recordkeeping

100% Free Federal. $14.99 State. Direct IRS E-File. FreeTaxUSA.com A business can operate under several structures, each with different tax and liability rules. The structure determines how income is reported, how owners are taxed, and what records must be kept. Sole...