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Sole Proprietor Liabilities in IRS













                             Form W-2 & Form W-3

                     Social Security,
                  Medicare Taxes &
                           income tax
                          withholding.
                                                                                                      Form 940
                                                                                                            Federal
                                                                                                            Unemployment
                       Excise Taxes.                                                                        (FUTA) Tax.




                                                                                                            Filing information
                                                                                                            returns for payments
                                                                                                            to nonemployees.

                                                                                                   Form 1099-MISC
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