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Small Business Corner:
Self Employment is the American Dream for many individuals, but with self employment comes certain responsibilities. Knowing and understanding your responsibilities is crucial to your business.

You are considered self employed if you carry on a trade or business as a sole proprietor and you carry on this activity with the intention of making a profit. You do not have to carry on regular full-time business activities to be self-employed, part-time work in addition to your regular job may be self-employment.

When you are self employed, you are required to report your income and expenses, from your business, on a Sch C which is added to any other income you receive for the tax year. If you have $400 or more of net self employment income then you are required to pay self employment tax on that income. Self employment tax is separate from regular income tax.

In addition, if you manufacture or sell certain products, operate certain kinds of businesses, use various kinds of equipment, facilities, or products, or receive payment for certain services, you may even be required to pay excise taxes.

In operating your business, you not only earn income but incur business expenses and keeping track of them, knowing what they are and how to deduct them is essential during income tax reporting/preparation.

I have put together these topics, on the left, to keep you informed.

Being informed of your responsibilities and requirements is one of the most important aspects of being successful in your business.