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 website
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 Structure
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 Number
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
Apply online for the Employer Identification Number (EIN), also known as a Federal Tax Identification Number.
http://www.irs.gov/businesses/small/article/0,,id=102767,00.html
IRS Forms and Publications
Forms and Publications
Need an IRS form or publication?
http://www.irs.gov/formspubs/index.html
Electronic Filing
IRS 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/
Quick Alert
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
Employees
Information about hiring, recordkeeping, and other topics
for business owners with employees.
http://www.irs.gov/businesses/small/article/0,,id=98862,00.html
Employee vs. Independent Contractor
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.
http://www.irs.gov/businesses/small/article/0,,id=99921,00.html
Employment Tax 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
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
Tax Information for Employee Retirement Plans
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 Your Local IRS Office
IRS Taxpayer Assistance Centers are your one-stop resource for
face-to-face tax help and solutions to tax problems, every
business day.
http://www.irs.gov/localcontacts/index.html
The Taxpayer Advocate's Office
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 Small Business/Self-Employed 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/page/0,,id=81399,00.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
Abusive Scheme Toolkits
To reach the maximum audience, the IRS recognizes the importance
of partnering with external stakeholders. As a result, toolkits
have been developed to aid stakeholders in assisting the IRS with
counter-marketing against abusive tax schemes.
http://www.irs.gov/businesses/small/article/0,,id=106788,00.html
Resources for Specific Communities
Industries and Professions Index Page
Specific tax information for Agriculture, Automotive, Child Care,
Construction, Cosmetology, Entertainment, Fishing, Gaming, 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.
http://www.irs.gov/businesses/international/index.html
Tax Information for Tax Professionals
This section provides information for tax practitioners and other tax professionals.
http://www.irs.gov/taxpros/index.html
