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Self-employment resource center

Are you self-employed? If so, this page is for you!

Not sure? You're self-employed if you:

  • generate income through the internet or using an app (rideshare, food or product delivery) as a gig economy worker,
  • have a trade activity that produces income from selling goods or performing services,
  • own an unincorporated business by yourself (sole proprietor), or
  • offer your services to the general public, but control how the work is done (independent contractor).

Still not sure? To find out, see Tax Basics: How are you paid for your work and services? For federal rules and definitions of self-employment, visit the IRS's Self-Employed Individuals Tax Center.

Residents of New York City or Yonkers, or those who are subject to the metropolitan commuter transportation mobility tax (MCTMT), may need to pay estimated tax. For more information, see New York City, Yonkers, and MCTMT.

Demo: NYS Financial Education Module 3 - Self-employment Resources

Demo: NYS Financial Education Module 3 - Self-employment Resources

Self-employment Tools

taxi cabs

For self-employed individuals

Keeping good business records will help you identify your sources of income, your deductible expenses, and prepare your tax returns.

To learn how to manage your documentation, see Recordkeeping for businesses and Recordkeeping for individuals. Also, see our example of a monthly income and deductions worksheet, Deduction tracker.

Did you receive a letter from us about your self-employment income? See the Checklist for self-employed individuals for lists of documentation we can use to verify your information. For self-employed drivers, see our Checklist for acceptable proof of income and expenses for taxi, limousine, and self-employed drivers.

employees working on computers

Self-employed with employees

Does your self-employed business have employees? For more information, see What if you have employees?.

If your business is new, see our START-UP NY employer information. Also, see Hiring employees and Withholding tax.

Choose to opt into our Employer Compensation Expense Program. For additional information, see Determining payroll expense subject to ECET.

For exemptions and credits your business might qualify for, see Business incentives.