The following are the four general kinds of business taxes. See Table 2 on page 6 for the forms you file to report these taxes. You may want to get Publication 509 . It has tax calendars that tell you when to file returns and make tax payments. All businesses except partnerships must file an annual income tax return.
Partnerships file an information return.
Which form you use depends on how your business is organized. See Table 2 to find out which return you have to file. You must pay the tax as you earn or receive income during the year. An employee usually has income tax withheld from his or her pay. If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax.