IRS Tax Center Back to Homepage
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.htmlBusiness 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.htmlChecklist 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.htmlBusiness 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.htmlOnline Application - Form SS-4, Employer Identification Number (EIN)
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
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.htmlElectronic 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.
http://www.irs.gov/businesses/small/article/0,,id=98862,00.html
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.http://www.irs.gov/businesses/small/article/0,,id=99921,00.html
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/article/0,,id=172179,00.htmlIRS 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.htmlRetirement 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.htmlTalk With the IRS
Contact My Local 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.htmlTaxpayer 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.htmlSmall 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.htmlSmall 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.htmlJoin 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.
http://www.irs.gov/businesses/small/article/0,,id=106788,00.html
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.htmlTax Information for International Businesses
This section provides information on international taxes.
http://www.irs.gov/businesses/international/index.htmlTax Information for Tax Professionals
This section provides information for tax practitioners and other tax professionals.
http://www.irs.gov/taxpros/index.html
IRS Web Link Usage Guidelines
Version 1.0, 08/25/2004
Introduction: This information sheet and accompanying digital files for the IRS Web Link are available to IRS partners
for placement on their web sites, to insure a consistent link identifier to the official IRS web site (http://www.irs.gov ).Usage: The IRS Web Link should be used only on the partner's site and not on any print materials whatsoever. If the
partner chooses to use one of the three graphic versions provided, the URL encoded must correctly link to the official IRS
web site (http://www.irs.gov). Whether the html code used takes the user to the IRS site within the same browser window
or launches a new browser window is strictly a choice of the site owner. The site owner isn't required to use the three
graphic versions of the IRS Web Link, and can simply use the official IRS web site URL as a text-only reference.Clear Space:A mandatory clear space must surround placement of the IRS Web link at all times, as specified per
each of the three sizes provided.Orientation & Association: The IRS Web Link must be used only according to specifications in this information
sheet. It should never be rotated, stretched, distorted, reduced, enlarged nor edited in any way. When used on a
web page with any other logos, the mandatory clear space per each of the three sizes must be doubled.Color: The color version is hexadecimal web-safe color 0066CC only, provided as a set of ".gif" graphic files. A
set of black .gif files and white .gif files are also provided. See notes accompanying each set for correct background
color relationships allowed, but preferably the blue or black versions should be use on a white background, and the
white .gif's should be used on blue, black or gray (40-100%).IRS Logo Artwork
Blue, 0066CC only
Inline, Blue
Clear space on all
sides is 10 pixels.Small, Blue
Clear space on all
sides is 10 pixels.Medium, Blue
Clear space on all
sides is 15 pixels.Large, Blue
Clear space on all
sides is 20 pixels.Primarily use on white or very light color backgrounds. Do not use on extremely
vivid, saturated color backgrounds. If used on gray, use on 40-0% value.Black
Inline, Black
Clear space on all
sides is 10 pixels.Small, Black
Clear space on all
sides is 10 pixels.Medium, Black
Clear space on all
sides is 15 pixels.Large, Black
Clear space on all
sides is 20 pixels.Primarily use on white or very light color backgrounds. Do not use on extremely
vivid, saturated color backgrounds. If used on gray, use on 40-0% value.