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Old 03-13-2010
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Default Re: Do I have to create a "business" or can I just be a freelancer/self contractor?
Originally Posted by Carmen Olivo View Post
I'm completely new to this and learning, but can't I just offer my services and then file my taxes as an individual using my social security #?
If you are a freelancer or "self contractor" i.e. independent contractor, this is considered self-employed income and subject to self-employment (SE) taxes, therefore you would need to be setup as a business. Maybe think of it this simplified way: income comes from either being a self-employed business owner or from W-2 income as an employee. Self-employed, you pay your own SE taxes for your business income. Employee that gets a W-2, your employer withholds and pays taxes for you from your paycheck.

Some helpful information from the IRS on starting a business.

The other Julie gave you some good information on what types of business entities there are. I've always been a sole proprietor and file a Schedule C as part of my 1040 tax return. You can use your social security number, but I also agree that you should get an EIN (FTIN). More info here on how to apply, etc.

HTH a bit,
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