business tax-law
Do DBAs file separate taxes than the proprietor?
<p>NYS USA here.</p>

<p>I've been trying to answer a pretty simple question all morning, and have perused about a dozen articles or so <a href="http://info.legalzoom.com/difference-between-individual-dba-24007.html" rel="nofollow">like this one</a> that come <em>close</em> to answering it, but don't quite get there.</p>

<p>I want to start a super-simple consulting business, but use an alias/business name. This will be a sole proprietorship and I will be obtaining a DBA.</p>

<ul>
<li>Do I need to do anything other than register the DBA and pay the associated fee(s)? In other words, like an LLC or C-corp, is there a process and set of documents that must be produced to create a sole proprietorship?</li>
<li>Would I file a separate tax return each year for the sole proprietorship, or would I just file my personal taxes (I'm married and we file jointly) each year?</li>
</ul>

<p>A simple "sole proprietorship" comes into existence when you say it does.  You don't even have to file any forms unless</p>

<ol>
<li><p>Your state or local government requires you to, based on the type of business you are conducting</p></li>
<li><p>Your clients, partners, or banks require you to</p></li>
<li><p>You want to limit your liability, protect your business name, or secure other rights that require registration, licenses, fees, or taxes</p></li>
</ol>

<p>You have to declare income from business activity on your personal taxes.  Unless you receive the income through an LLC or S-Corp, which must file its own tax declaration and then give you a K-1 to use in preparing your personal taxes, you will declare your business and 1099-MISC income and profit on Schedule C.</p>
