If you are sole proprietor, there are tax implications. You will most likely be required to pay self-employment tax.

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 Estimated quarterly taxes Additionally to your tax return for the year, you'll have to file quarterly tax returns. You will probably make use of Schedule C and 1040 returns however, they aren't mandatory.

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 Speak to your personal accountant if you need assistance in making sure you are in the compliance.

 Partnership Business Models for Artists

 If you have an artist who is collaborating with you in your business or you are an art group where multiple artists owns some of the business, you may want to look into the possibility of

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 Collaboration with your art business

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 It is possible to do this by a variety of ways. You can choose to form a general, equal partnership or a restricted partnership.