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Submitted URL:
https://t.co/9CtrLRMHTt
Effective URL:
https://www.irs.gov/businesses/small-businesses-self-employed/business-activities
Submission: On January 08 via manual (January 8th 2024, 8:54:04 pm UTC) from JP — Scanned from JP

Form analysis
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Include Historical Content
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Search


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 * Tax Withholding Estimator
 * Estimated Taxes
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MAIN NAVIGATION MOBILE

   
 * File
   Overview
   INFORMATION FOR… Individuals Business & Self Employed Charities and
   Nonprofits International Taxpayers Federal State and Local Governments Indian
   Tribal Governments Tax Exempt Bonds
   FILING FOR INDIVIDUALS Who Should File How to File When to File Where to File
   Update Your Information
   POPULAR Get Your Tax Record Apply for an Employer ID Number (EIN) Check Your
   Amended Return Status Get an Identity Protection PIN (IP PIN) File Your Taxes
   for Free
 * Pay
   Overview
   PAY BY Bank Account (Direct Pay) Debit or Credit Card Payment Plan
   (Installment Agreement) Electronic Federal Tax Payment System (EFTPS)
   POPULAR Your Online Account Tax Withholding Estimator Estimated Taxes
   Penalties
 * Refunds
   Overview
   Where's My Refund What to Expect Direct Deposit Reduced Refunds Amend Return
 * Credits & Deductions
   Overview
   INFORMATION FOR... Individuals For you and your family Businesses &
   Self-Employed Standard mileage and other information
   POPULAR Earned Income Credit (EITC) Child Tax Credit Clean Energy and Vehicle
   Credits Standard Deduction Retirement Plans
 * Forms & Instructions
   Overview
   POPULAR FORMS & INSTRUCTIONS Form 1040 Individual Tax Return Form 1040
   Instructions Instructions for Form 1040 Form W-9 Request for Taxpayer
   Identification Number (TIN) and Certification Form 4506-T Request for
   Transcript of Tax Return
   Form W-4 Employee's Withholding Certificate Form 941 Employer's Quarterly
   Federal Tax Return Form W-2 Employers engaged in a trade or business who pay
   compensation Form 9465 Installment Agreement Request
   POPULAR FOR TAX PROS Form 1040-X Amend/Fix Return Form 2848 Apply for Power
   of Attorney Form W-7 Apply for an ITIN Circular 230 Rules Governing Practice
   before IRS


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 1. Home
 2. File
 3. Businesses and Self-Employed
 4. Small Business and Self-Employed
 5. Business Activities


BUSINESS ACTIVITIES

 


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   * Business Tax Account
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     * Employer ID Numbers
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TRADE OR BUSINESS

A trade or business is generally an activity carried on for a livelihood or in
good faith to make a profit. The facts and circumstances of each case determine
whether an activity is a trade or business. Some of the important facts and
circumstances used to make this determination include:

 1. regularity of the activities,
 2. regularity of the transactions,
 3. production of income, and
 4. ongoing efforts to further the interests of your business.

You do not need to make a profit to be operating a trade or business but you do
need to have a profit motive. The above list is not all inclusive in the
determination of whether an activity is trade or business. For more information
about making this determination, see Five Things to Remember about Hobby
Income and Earning side income: is it a hobby or a business? 


PART-TIME BUSINESS

You do not have to carry on regular full-time business activities to be
self-employed. Having a part-time business in addition to your regular job or
business also may be self-employment.

Example: You are employed full time as an engineer at the local plant. You fix
televisions and radios during the weekends. You have your own shop, equipment,
and tools. You get your customers from advertising and word of mouth. You are
self-employed as the owner of a part-time repair shop.


RELATED TOPICS

Self-Employed Individuals Tax Center
Gig Economy Tax Center


PUBLICATIONS

About Publication 583, Starting a Business and Keeping Records
About Publication 334, Tax Guide for Small Business (For Individuals Who Use
Schedule C)



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Small Business Tax Workshop
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www.irs.gov Open in urlscan Pro 2600:141a:8000:189::f50 Public Scan

Form analysis 2 forms found in the DOM

GET /site-index-search

GET /site-index-search

Text Content

www.irs.gov Open in urlscan Pro
2600:141a:8000:189::f50 Public Scan

Form analysis
2 forms found in the DOM