Shutdowns, layoffs and salary cuts brought on by the coronavirus pandemic have left millions of Americans searching for new sources of income. Those who’ve recently turned to gig work may be weeks away from a financial surprise in the form of unexpected tax bills and insurance coverage fine print.

“These are the two key items that most new business owners overlook,” says Chris Russell, a San Diego-based certified financial planner who specializes in business owners and the self-employed.

Don’t consider yourself a small-business owner? Well, let’s start there.

To the IRS, you are a small business

Sure, you’re just running food deliveries. But that simple act makes you a small business in the eyes of the IRS. And that opinion is the only one that counts when it comes to taxes.

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