I am thinking of starting a business mostly on the internet. I go to school so this is kinda a part-time business, and it doesn't cost alot to make it/host it.. but the services we will perform will be charged for.. the service are for people outside of the US, and the money would be going into a bank account in japan. What do I need to do to report income for the IRS/ what kind of forms/where can i get them to make a partnership of this nature