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Employers: For Social Security, Medicare, and withheld income tax, file IRS Form 941 for the first quarter of 2018. This due date applies only if you deposited the tax for the quarter in full and on time....

Many small businesses are pass-through entities, including S corporations, partnerships, sole proprietorships, LLCs, and LLPs. The label indicates that all business earnings are passed through to the owners’ personal income tax returns. Thus, they avoid the corporate income tax. The Tax Cuts and Jobs Act contains...