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.