As a single person, Shelley's income tax is estimated to be $8,370. This plus her self-employment tax of $9,890.69 equals how much she needs to pay in this year: $18,260.69, or $18,261 after rounding. In order to avoid the estimated tax penalty, Shelley would need to pay in at least 90% of this amount.
David Lentz/iStock/Getty Images. According to the American Restroom Association, all businesses are required by federal law to provide restrooms for employees. Some states and local governments have started adopting laws pertaining to customer access restrooms as well.
Keeping this in mind, below is a quick checklist covering the different federal, state, and local licenses and permits you may need to acquire prior to opening for business: 1  Basic business operation license from the city in which your business will operate, or from the local county (if the business will be operated outside of any city's limits). Federal employer identification number (EIN), also called a tax identification number (required for almost all types of businesses). Note: your business may also need to acquire a similar tax identification number from your state's department of revenue or taxation. Fictitious business name permit (also called dba or doing business as permit; required for almost all types of businesses).