Businesses were eligible to be selected for this survey if they reported any business activity on any one of the following 2007 Internal Revenue Service tax forms:
- Form 1040 (Schedule C), "Profit or Loss from Business" (Sole Proprietorship). Many self-employed individuals do not consider the activity reported on their Schedule C to be an actual business (for example, babysitter, sales representative, construction contractor, real estate agent, and so forth). Any activity reported on Form 1040 (Schedule C) meets the definition of a business for purposes of this survey.
- Form 1065, "U.S. Return of Partnership Income"
- All 1120 Corporation Tax forms
- Form 941, "Employer's Quarterly Federal Tax Return"
- Form 944, "Employer's Annual Federal Tax Return"