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Like everyone else, you file an income tax return annually, and if you're self-employed, you may also need to file quarterly payments called "estimated taxes". The irs.gov website has all the forms and instructions you will need.

If you are the sole owner of the business and your business is not incorporated, you will report your income on Schedule C of your Form 1040.

Note that you will also be subject to self-employment taxes and should file the proper forms for that as well.

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