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Self employed
Sole proprietorships file Schedule C with their Form 1040 during tax years when they are open for business.
You will most likely need to pay quarterly estimated taxes, if and when you have a net profit:
See https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes
[do not forget state income tax, if applicable]
‎August 30, 2023
9:20 AM