Contact the IRS for information and instructions. The IRS has publications that describe general requirements and give help in developing a system for on-going tax reportings. Most small businesses need an EIN even if they don't have employees. Publication 583 gives information on an EIN and how to apply for it with the Internal Revenue Service. Every type of business has to file business income tax.
Corporations pay tax separately from shareowners.
Sole proprietorship, general partnership, and sub-charter S corporations are taxed as an individual. Check with the IRS about the tax forms you should fill out. IRS offers workshops for new businesses. Self-Employment Tax Everyone is responsible for paying social security tax. Check with the IRS to determine which tax forms you should use for your particular type of business.