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internal revenue service irs tax news closing a sole proprietorship a sole proprietorship theres a link to that here someone who owns an unincorporated business by themselves so were talking about a single owner that owns the business typically reporting on a schedule c as opposed to having to file some separate kind of tax return even if its a flow-through entity like an s-corporation or a limited liability company you would in those types of entities you would have to still file a separate tax return that would flow through to the individual tax return typically for the taxation with the form of a k1 if youre talking about a sole proprietorship then youre basically just tacking on that schedule c to the individual tax return flowing into then this the 1040 the main tax return so were talking about something thats part of then usually the standard individual income tax filing with the addition of that schedule c now because its kind of part of the individual income tax filing