irshelp4u.blogspot.com — If you are a corporation (that has employees) be that an S-Corp, C-Corp,LLC where you file 941's, 940, 1120,1065, then you must file business tax returns and pay income tax and payroll tax. However, those that receive a 1099- Misc C with no employees and or an LLC with no employees;these are examples where the TP is 100% responsible for the tax lia