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Which Tax Forms Do Small Business Owners Really Need to File?

Small Business | By Andrew Smith | 2025-05-22 07:50:54

Which Tax Forms Do Small Business Owners Really Need to File?

Do you know that 30% of small businesses admit to filing taxes late because they did not know which forms to use? The IRS files over 200 million tax returns each year, a lot of them are postponed due to missing documents.

In case filing tax returns have baffled you, you are not the only one. From 1099s to W-2s to Schedule Cs and much more, you may feel overwhelmed. But the great news is you needn't file every tax form available, just the ones which pertain to your business.

In this blog, we break down the 10 most crucial tax forms for small businesses to help you file confidently and stay away from expensive mistakes.

Top 10 Tax Forms which Small Business Owners Need to File 

Below are the 10 tax forms which every small business owners needs to file:

1. Form 1040 (U.S. Individual Income Tax Return) 

Who needs it? Every business owner (sole owners, freelancers, single member LLCs).

Why it matters: This is your main tax return which reports all your personal and business earnings.

Key details:

  • Attach Schedule C (for sole props) or other business forms (in case applicable).
  • Due April 15 (or October 15 with extension).

2. Schedule C (Profit or Loss from Business)

Who needs it? Sole owners / freelancers / single member LLCs.

Why it matters: This form reports your business earnings, expenses, and net profit - how much tax do you owe. 

Key details:

  • List deductions (office supplies, mileage, etc.).
  • Net profit goes to Form 1040.

3. Form 1065 (U.S. Return of Partnership Income)

Who needs it? Partnerships & multi-member LLCs.

Why it matters: Reports business income, deductions, and profits/losses (which are split amongst partners).

Key details:

  • Due March 15 (or September 15 with extension.)
  • Each partner gets a Schedule K-1 for reporting their share on their personal return.

4. Form 1120 (U.S. Corporation Income Tax Return)

Who needs it? C corporation.

why it matters: C corps file separate from owners (unlike LLCs/sole props).

Key details:

  • Due April 15 (October 15 with extension).
  • Corporate tax rate is 21% (flat rate).

5. Form 1120-S (Income Tax Return for an S Corporation)

Who needs it? S corporations.

Why it matters: S corps pay no corporate tax - profits/losses pass to owners' personal returns.

Key details:

  • Due March 15 (or September 15 with extension.)
  • Owners report income through Schedule K-1.

6. Form 941 (Employer's Quarterly Federal Tax Return)

Who needs it? Businesses with workers.

Why it matters: Reports withheld payroll tax (Social Security, Medicare, federal income tax).

Key details:

  • Filled quarterly (April 30, October 31, July 31, January 31).
  • Also file Form 940 for unemployment taxes.

7. Form 1099-NEC (Nonemployee Compensation)

Who needs it? Businesses paying contractors USD 600 + a year.

Why it matters: The IRS tracks contractor payments to prevent underreported income.

Key details:

  • Due January 31 (to IRS and contractors).
  • Applies to freelancers, gig workers and consultants.
  • Late filing penalty: 50$-280$ for every form.

8. Form W-2 (Wage and Tax Statement)

Who needs it? Businesses with workers.

Why it matters: Reports wages, tips and taxes withheld for each worker.

Key details:

  • Due January 31 (to workers and IRS).
  • File Form W-3 (summary of all W-2s) through the Social Security Administration.

9. Form 1040 ES (Estimated Tax for Individuals)

Who needs it? Self-employed folks & business owners who owe USD 1,000 + in taxes.

Why it matters: Avoids underpayment penalties when you pay taxes quarterly.

Key details:

  • Due April 15, September 15, June 15, January 15.
  • Make payments according to last year's tax bill or current-year estimates.

10. Form 4562 (Amortization and Depreciation)

Who needs it? Firms which claim depreciation on assets (e.g., equipment, automobiles).

Why it matters: Lowers taxable earnings by distributing asset expenses over time.

Key details:

  • Covers Section 179 deductions (up to $1.16 M by 2023).
  • For items such as laptop computers, machinery or office furniture.

Also Read | Top 10 Tax Deductions Most Small Business Owners Miss

Conclusion

Tax season shouldn't be stressful as long as you know which forms to file. About 40% of small businesses make tax errors frequently because they do not understand which forms to use. But now that you know the top ten essential tax forms, you can remain compliant, steer clear of penalties and save money. Regardless if you're a sole proprietor filing a Schedule C or a corporation filing Form 1120, each form is important to maintain your company's finances neat and correct. In case you have queries about which forms you require, consult a tax expert like The Fino Partners. The right help can make tax season easy for your business

Frequently Asked Questions (FAQs)

Form 1065, the "U.S. Return of partnership Income, "is a form in which a partnership reports their financial data to the IRS, While the partnership itself doesn't pay income tax. Everybody gets a Schedule K-1 with their share of the partnership cash flow and deductions to file on their individual taxes. Timely and accurate filing of Form 1065 promotes transparency and compliance with tax regulations.

This is an income Tax Return of an S corporation. Unlike C corporations, S corporations typically don't owe federal income taxes on the company level. Rather, earnings and losses are passed to shareholders that record the same on their personal tax returns on Schedule K-1. Filing Form 1120 S accurately maintains the S corporation tax status and also provides shareholders the information they need to file their individual filings..

To collect income taxes, employers need to file Form 941, Employer's Quarterly Federal Tax Return, withholding Social Security tax & Medicare tax from individual paychecks. Additionally, it includes employer-funded Social Security and Medicare taxes. Nearly all employers submit this particular form quarterly with due dates generally at the end of April, July, October and January. Correct filing of Form 941 helps withholding and paying federal taxes.

Form 1099-NEC records payments of $600 or more to nonemployees (independent contractors or freelancers) for services provided. Businesses give this form to the receiver and file this particular form with the IRS before Jan 31 every year. This Form tracks income not subject to standard withholding so that recipients report proper earnings to the IRS.

The tax forms your small business needs depend upon its structure. Sole proprietors usually file Form 1040 with Schedule C reporting companies income and expenses. Partnerships use Form 1065 and S corporations use Form 1120 S. For individuals with employees, you must submit Forms W-3 and W-2 plus quarterly Form 941 and yearly Form 940 for unemployment taxes. Payments to independent contractors require Form 1099-NEC and self employed people can submit Form 1040 ES for estimated taxes. For filing requirements, always contact the IRS or a tax expert.

Sole proprietors record earnings and expenses from business on Schedule C, "Profit or Loss from Business”. It comes attached with your individual tax return, Form 1040. This form details your business's gross receipts, price of goods sold, and deductions (like advertising, utilities, along with office expenses). The net profit or loss in Schedule C impacts your taxable income. Appropriate record keeping throughout the year makes it simpler to complete this form and you can get all eligible deductions.
Aishwarya-Agrawal

Andrew Smith

Andrew Smith is an experienced content writer with a strong focus on various financial niches including VCFO services, accounting, and bookkeeping. He has worked on multiple articles and papers on financial management and corporate finance, published in esteemed journals. Ankit's expertise and dedication to delivering precise and insightful content make him a trusted voice in the finance and accounting sector.

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