IRS Forms Index · The Baratelli Institute

Every IRS form a creator or small business is likely to touch.

Linked directly to the current-year version on IRS.gov. Fast lookup. No stale PDFs.

This page is an index. We do not host copies of IRS forms because they update every year and hosting stale files creates real user-harm risk. Every link below goes to the IRS.gov “About Form X” page, which the IRS keeps current at all times. Companion reading: the Foundations IRS Forms for Creators Reference & Cheat Sheet - the plain-English narrative version of this same list.

Section 1

Entity & Elections

The paperwork that sets up your business structure. You touch these forms rarely - typically once at business formation, sometimes again at an entity conversion.

Form W-9
Request for Taxpayer ID Number and Certification
Give this to every sponsor, platform, or client before they can pay you and issue you a 1099.
Filed by: You (send to payer)
Open on IRS.gov →
Form SS-4
Application for Employer Identification Number (EIN)
How you get an EIN. Free from the IRS. Even a single-member LLC benefits from having one to keep your SSN off vendor W-9s.
Filed by: You (apply at IRS.gov, ~15 min)
Open on IRS.gov →
Form 8832
Entity Classification Election
Switches how your LLC is taxed - most commonly to elect corporate treatment. Rare for creators; usually to unlock QSBS.
Filed by: You or your CPA
Open on IRS.gov →
Form 2553
Election by a Small Business Corporation (S-corp)
The S-corp election. Enables the reasonable-comp/distribution split that saves self-employment tax above ~$50k net.
Filed by: You or your CPA
Open on IRS.gov →
Section 2

Income & Information Returns (the 1099 Family)

What you RECEIVE from every payer above the threshold, and what you ISSUE to every contractor above the threshold. Deadline for all of these is January 31.

Form 1099-NEC
Nonemployee Compensation
The form YOU file for every contractor you paid $600+ during the year - editor, VA, coach, thumbnail designer, business attorney/accountant.
Filed by: You · Due January 31
Open on IRS.gov →
Form 1099-K
Payment Card & Third-Party Network Transactions
You RECEIVE this from every platform above the reporting threshold - Stripe, PayPal, YouTube, Patreon, Gumroad, Kick, Ko-fi.
Filed by: Platform · You receive by Jan 31
Open on IRS.gov →
Form 1099-MISC
Miscellaneous Information
Royalties, rent, prizes, other non-employee income above $600. YouTube AdSense specifically issues 1099-MISC.
Filed by: Payer · You receive by Jan 31
Open on IRS.gov →
Form W-2
Wage and Tax Statement
Once you elect S-corp, you must put yourself on payroll and issue yourself a W-2 through your payroll provider.
Filed by: You (via payroll provider) · Due Jan 31
Open on IRS.gov →
Schedule K-1
Partner's / Shareholder's Share of Income
Issued to you from any partnership or S-corp you own an interest in. If YOU are the S-corp, you issue this to yourself.
Filed by: Partnership or S-corp
Open on IRS.gov →
Section 3

Business Tax Returns

The return itself. Which one you file depends on your entity structure.

Form 1040 + Schedule C
Individual Income Tax Return + P&L from Business
The sole prop or single-member LLC return. Schedule C is the P&L; totals flow to your 1040.
Filed by: You or CPA · Due April 15
Open on IRS.gov →
Form 1120-S
U.S. Income Tax Return for an S Corporation
The S-corp's own return. Separate from your personal 1040. Due March 15 (a month before your personal return).
Filed by: Your CPA · Due March 15
Open on IRS.gov →
Form 1065
U.S. Return of Partnership Income
The partnership return. Filed by any multi-member LLC without corporate election.
Filed by: Your CPA · Due March 15
Open on IRS.gov →
Section 4

Schedules & Detail Forms

The supporting forms attached to your return. Each calculates a specific piece of the puzzle.

Schedule SE
Self-Employment Tax
Calculates Social Security + Medicare tax on self-employment income. 15.3% rate through the Social Security wage base.
Filed by: With your 1040
Open on IRS.gov →
Form 8829
Expenses for Business Use of Your Home
The home office deduction detail. Calculates business-use portion of rent/mortgage, utilities, insurance, depreciation.
Filed by: With your Schedule C
Open on IRS.gov →
Form 4562
Depreciation and Amortization
Tracks capital-asset depreciation. Where you elect Section 179 or bonus depreciation.
Filed by: With your business return
Open on IRS.gov →
Form 4797
Sales of Business Property
Reports gains/losses on the sale of business assets. Applies when you sell equipment, a channel, or an audience list.
Filed by: Your CPA (depreciation recapture is complex)
Open on IRS.gov →
Form 8995 / 8995-A
Qualified Business Income Deduction
Calculates the 20% QBI deduction for pass-through businesses. Real money - up to 20% off business income.
Filed by: With your 1040
Open on IRS.gov →
Form 3800
General Business Credit
Consolidates business tax credits. Retirement plan startup credit, employer childcare credit, R&D credit.
Filed by: Your CPA
Open on IRS.gov →
Section 5

Payments

Quarterly estimated tax for you, and payroll tax filings if you have an S-corp with W-2 payroll.

Form 1040-ES
Estimated Tax for Individuals
Quarterly estimated tax vouchers. Due April 15, June 15, September 15, January 15.
Filed by: You (pay at IRS.gov)
Open on IRS.gov →
Form 941
Employer's Quarterly Federal Tax Return
For S-corp with W-2 payroll. Quarterly withholding report. Due Apr 30, Jul 31, Oct 31, Jan 31.
Filed by: Your payroll provider
Open on IRS.gov →
Form 940
Employer's Annual FUTA Tax Return
Federal unemployment tax. Due January 31. Effectively 0.6% on the first $7,000 of each employee's wages.
Filed by: Your payroll provider · Due Jan 31
Open on IRS.gov →
Section 6

Retirement

Setting up and reporting on retirement accounts. Solo 401(k) and SEP IRA are the dominant self-employed vehicles.

Form 5305-SEP
SEP IRA Plan Adoption Agreement
The plan document to set up a SEP IRA. Simplest self-employed retirement account. Contribution limit is 25% of net SE income up to $70k (2026).
Filed by: You (once, then keep on file)
Open on IRS.gov →
Form 5500-EZ
Annual Return for a One-Participant Plan
Annual filing for a Solo 401(k) once plan assets exceed $250,000. Below that: no annual filing required.
Filed by: You or CPA · Due July 31
Open on IRS.gov →
Form 8606
Nondeductible IRAs
Tracks basis in nondeductible IRA contributions. Required for the backdoor Roth strategy.
Filed by: With your 1040
Open on IRS.gov →
Form 5329
Additional Taxes on Qualified Plans
Reports early-withdrawal penalty and excess-contribution excise tax on retirement plans.
Filed by: With your 1040
Open on IRS.gov →
Section 7

Special Situations

Underpayment penalty and filing extensions. Both come up for creators more often than they should.

Form 2210
Underpayment of Estimated Tax by Individuals
Calculates the underpayment penalty when your quarterly estimated payments fell short of the safe harbor.
Filed by: Your CPA (or IRS calculates)
Open on IRS.gov →
Form 4868
Automatic Extension of Time to File
Six-month extension of your personal return to October 15. Extends FILING, not payment. Pay estimated tax with the extension.
Filed by: You or CPA · Due April 15
Open on IRS.gov →
Why we don't host the forms. The IRS updates every form every fall for the following filing season. Hosting a copy on our server means a reader could grab a stale 2026 form in 2028 and file it. That's a real user-harm risk. Every link on this page goes to the IRS.gov "About Form X" page, which the IRS always keeps current. Bookmark this page and you always land on the latest form.

Want the plain-English narrative version with trigger events, who fills each form, and a cheat-sheet table? Download the Foundations IRS Forms for Creators Reference & Cheat Sheet PDF.