Here is the official link to the IRS for small business: https://www.irs.gov/businesses
1. Please check with your resident state to determine if they require you to register your business.
2. The IRS makes this process easy. This is taken from their site. Link : https://www.irs.gov/faqs/estimated-tax
Answer:
For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date. If you don't pay enough tax by the due date of each payment period, you may be charged a penalty even if you're due a refund when you file your income tax return at the end of the year.
If you mail your estimated tax payment and the date of the U.S. postmark is on or before the due date, the IRS will generally consider the payment to be on time. If you use IRS Direct Pay, you can make payments up to 8 p.m. Eastern time on the due date. If you use a credit or a debit card, you can make payments up to midnight on the due date.
3. When you are unemployed and you determine you need support, then you apply. The application process will help you decide whether or not you qualify.
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