If your business is a sole proprietorship, single-member LLC, or qualified joint venture you report it on Schedule C included in your personal tax return.
If your business is a multi-member LLC, partnership, S corp, or C corp the business has to file its own tax return, separate from your personal tax return. Your share of the income from the business then has to be reported on your personal tax return. Exactly how that is done depends on the type of business organization.
