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Self-Employed Individuals
You are self-employed if either of the following applies to you:
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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.
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