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Self-Employed Individuals

You are self-employed if either of the following applies to you:

 

·

You carry on a business as a Sole Proprietorship; or

 

·

You are a member of a Partnership or Limited Liability Company (LLC) that files an IRS Form 1065, “U.S. Return of Partnership Income,” that carries on a business.

 

 

See also Self-employment Tax.

 

Caution: if you pay other people to do work for you in your business, see Employee vs. Independent Contractor.