There are about 57 million small businesses and self-employed taxpayers in the United States, including: Corporations and partnerships with assets less than $10 million -Sole proprietors -Independent contractors -Members of a partnership that carries on a trade or business -Others in business for themselves, even if the business is part-time -Gig workers (i.e., Uber/Lyft drivers, National Taxpayer Advocate: Small Business Filing And Recordkeeping Requirement