Disaster Information:
Special tax relief and assistance is available to taxpayers
in the Presidentially-declared Disaster Areas.
Help for Hurricane Victims:
http://www.irs.gov/newsroom/article/0,,id=147085,00.html
http://www.irs.gov/newsroom/article/0,,id=108362,00.html
Overview
Starting, Operating or Closing a Business
Whether you are a budding entrepreneur, or an established
business owner, you will find everything you need to start and manage your
business venture.
http://www.irs.gov/businesses/small/article/0,,id=110417,00.html
Business Taxes
The form of business you operate determines what taxes you
must pay and how you pay them.
http://www.irs.gov/businesses/small/article/0,,id=98966,00.html
Getting Started
Tax Information for Businesses
If you run a small business or are self-employed, the IRS
web site offers a wide variety of information to help you.
http://www.irs.gov/businesses/small/index.html
Checklist for Starting a Business
This checklist provides the basic steps you should follow to
start a business.
http://www.irs.gov/businesses/small/article/0,,id=98810,00.html
Business
Structures
When beginning a business, you must decide what structure
to use. Legal
and tax considerations enter into this decision.
http://www.irs.gov/businesses/small/article/0,,id=98359,00.html
Employer ID
Numbers (EINs)
An Employer Identification Number (EIN) is also known as a
Federal Tax Identification Number, and is used to identify a business entity.
Generally, businesses need an EIN.
http://www.irs.gov/businesses/small/article/0,,id=98350,00.html
Online Application - Form SS-4, Employer Identification Number (EIN)
IRS Forms and Publications
Forms and Publications
Need an IRS form or publication?
http://www.irs.gov/formspubs/index.html
Electronic Filing
e-file for Business and Self-Employed Taxpayers
The IRS offers
several electronic filing options designed specifically for the business filer.
There are several ways you may choose to participate in the IRS e-file for Business programs.
http://www.irs.gov/efile/article/0,,id=118520,00.html
Electronic Federal
Tax Payments (EFTPS)
Businesses and individuals can use the Electronic Federal
Tax Payment System to pay all their federal taxes electronically, 24 hours a
day, 7 days a week, via the phone, personal computer (PC) software or the
Internet. Visit the EFTPS web site
for all the latest information! Or visit the Department of Treasury’s Financial
Management Services web page on EFTPS.
http://www.eftps.gov/
QuickAlerts "More" e-file Benefits for EROs
Get on board and be one of the thousands of tax
professionals that currently receive information on “up-to-the-minute” e-file
events.
http://www.irs.gov/taxpros/providers/article/0,,id=97623,00.html
Employees
Businesses with Employees
Information about hiring, recordkeeping, and other topics
for business owners with employees.
Independent Contractors vs. Employees
Before you can determine how to treat payments you make for
services, you must first know the business relationship that exists between you
and the person performing the services.
Employment Taxes for Small Business
If you have employees, you are responsible for Federal
Income Tax Withholding, Social Security and Medicare taxes and Federal
Unemployment Tax Act (FUTA).
http://www.irs.gov/businesses/small/content/0,,id=98942,00.html
IRS Withholding Calculator
This easy-to-use calculator can help you figure your
employees’ Federal Income Tax Withholding so you can withhold the correct
amount from their pay.
http://www.irs.gov/individuals/article/0,,id=96196,00.html
Retirement Plans for Small Businesses
Are you looking for information on employee retirement plans
in order to provide better service to all your employees?
http://www.irs.gov/retirement/content/0,,id=97203,00.html
Talk With the IRS
Contact My Local Office
http://www.irs.gov/localcontacts/index.html
Taxpayer Advocate Service
The Taxpayer Advocate is an independent organization within
the IRS. They help taxpayers
resolve problems with the IRS and recommend changes that will prevent the
problems.
http://www.irs.gov/advocate/index.html
Learning Center
On-Line Classroom
View a streaming video of an IRS Small Business Workshop, take
an IRS course or complete an online self-directed version of a workshop taught
live around the country.
http://www.irs.gov/businesses/small/article/0,,id=97726,00.html
Small Business Tax Workshops
Throughout the country various non-profit and government
organizations offer small business workshops.
http://www.irs.gov/businesses/small/article/0,,id=99202,00.html
Resources
Small Business Resources
This section offers links to a broad range of resources
across federal and state agencies.
http://www.irs.gov/businesses/small/content/0,,id=98864,00.html
Small Business Products Online Ordering
Looking
for a tool to help you meet your tax requirements? Choose from our free
products, developed especially for the Small Business/Self-Employed person, and
obtain updated information on existing products.
http://www.irs.gov/businesses/small/article/0,,id=101169,00.html
Join the SB/SE Mailing List
The Small Business/Self-Employed Division has a free
electronic mail service designed to provide tax information for small business
owners. Sign-up for the Small
Business/Self-Employed mailing list and you will receive information about important upcoming tax dates, what's new on the IRS Web
site, recently added tax forms and publications, IRS News Releases and special
IRS announcements.
http://www.irs.gov/businesses/small/content/0,,id=154826,00.html
[Note for
partners: the URL
for the mailing list is subject to
change without notice, and should be reviewed monthly for viability.]
Abusive Tax Schemes
Tax Scams - How to Recognize and Avoid Them
To help the public recognize and avoid abusive tax schemes,
the IRS offers an abundance of educational materials. Participating in illegal
schemes to avoid paying taxes can result in imprisonment and fines, as well as
the repayment of taxes owed with penalties and interest. Education is the best
way to avoid the pitfalls of these "too good to be true" tax scams.
Resources for Specific Communities
Industries/Professions
Specific tax information for Agriculture, Automotive,
Construction, Entertainment, Fishing, Gas Retailers, Manufacturing, Real
Estate, Restaurants, Tax Professionals, and other industries.
http://www.irs.gov/businesses/small/industries/index.html
Tax Information for International Businesses
This section provides information on international taxes.
Tax Information for Tax Professionals
This section provides information for tax practitioners and
other tax professionals.