Primary forms for individuals | Forms for individuals claiming deductions |
Forms for businesses | Most popular IRS publications
Which business forms to use
|
| Sole proprietor | Income tax | 1040 and Schedule C or C-EZ (file a separate schedule for each business) |
| Self-employment tax | 1040 and Schedule SE |
| Estimated tax | 1040-ES, 2008 payment #4 due Jan. 15, 2009
1040-ES, 2009 payment #1 due April 15, 2009; 2009 payment; IRS should update this link to 2009 form following the final 2008 ES due date |
Employment taxes
Social Security and Medicare taxes and income tax withholding
Federal unemployment tax (FUTA)
Depositing employment taxes | 941 (farm employees use 943)
944
940 (Form 940-EZ has been replaced by the revised Form 940)
8109 B* (do not deposit electronically) |
| Excise taxes | See Publication 510 |
| Nonpayroll federal income tax and withholding (backup withholding, withholding on pensions, annuities and gambling winnings) | 945 |
| Reporting wage compensation or non-wage compensation | W-2, 2008 |
| Independent contractor | Estimated tax | 1040-ES, 2008 payment #4 due Jan. 15, 2009
1040-ES, 2009 payment #1 due April 15, 2009; IRS should update link to 2009 form following the final 2008 ES due date |
| Self-employment tax | Schedule SE |
| Partnership | Annual return of income | 1065 |
| Employment taxes | Same as sole proprietor |
| Excise taxes | See Publication 510 |
| Nonpayroll federal income tax and withholding | Same as sole proprietor |
| Reporting wage compensation or non-wage compensation | W-2, 2008 version, or 1099-MISC |
Corporation or
S corporation | Income tax | 1120 (corporation) or 1120S (S corporation) |
| Estimated tax | 1120-W (corporation only) and 8109 B* |
| Employment taxes | Same as sole proprietor |
| Nonpayroll federal income tax and withholding | Same as sole proprietor |
| Reporting wage compensation or non-wage compensation | W-2, 2008 version, or 1099-MISC |
| S corporation shareholder | Income tax | 1040 and Schedule E, Schedule K-1, and/or various other schedules |
| Estimated tax | 1040-ES, 2008 payment #4 due Jan. 15, 2009
1040-ES, 2009 payment #1 due April 15, 2009; IRS should update this link to 2009 form following the final 2008 ES due date |
*For new employers, the IRS will send you a coupon book of preprinted Forms 8109 after receiving an employer identification number (EIN). If you do not receive a new coupon book before a tax deposit is due, you may use Form 8109-B, an over-the-counter FTD coupon.