IRS Web Links for Small Business

Tax Gap

Find resources on this page pertaining to the tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law. https://www.irs.gov/newsroom/the-tax-gap

 

Small Business 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. https://www.irs.gov/businesses/small-businesses-self-employed/starting-operating-or-closing-a-business

Business Taxes
The form of business you operate determines what taxes you must pay and how you pay them. https://www.irs.gov/businesses/small-businesses-self-employed/business-taxes

 

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. https://www.irs.gov/businesses/small-businesses-self-employed

Checklist for Starting a Business
This checklist provides the basic steps you should follow to start a business. https://www.irs.gov/businesses/small-businesses-self-employed/checklist-for-starting-a-business

Business Structure
When beginning a business, you must decide what structure to use. Legal and tax considerations enter into this decision. https://www.irs.gov/businesses/small-businesses-self-employed/business-structures

Employer ID NumberAn 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. https://www.irs.gov/businesses/small-businesses-self-employed/employer-id-numbers-eins

Online Application - Form SS-4
Apply online for the Employer Identification Number (EIN), also known as a Federal Tax Identification Number. https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online

 

IRS Forms and Publications

Forms and Publications
Need an IRS form or publication? https://www.irs.gov/forms-instructions

 

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. https://www.irs.gov/e-file-providers/e-file-for-business-and-self-employed-taxpayers

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. https://www.eftps.gov/eftps/

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. https://www.irs.gov/e-file-providers/subscribe-to-quick-alerts

 

Employees

Employees
Information about hiring, recordkeeping, and other topics for business owners with employees. https://www.irs.gov/businesses/small-businesses-self-employed/businesses-with-employees

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. https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee

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). https://www.irs.gov/businesses/small-businesses-self-employed/e-file-form-940-941-or-944-for-small-businesses

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. https://www.irs.gov/individuals/irs-withholding-calculator

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? https://www.irs.gov/retirement-plans

 

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. https://www.irs.gov/help/contact-your-local-irs-office

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. https://www.irs.gov/taxpayer-advocate

 

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. https://www.irs.gov/businesses/small-businesses-self-employed/small-business-video-and-audio-presentations

 

Resources

Small Business Resources
This section offers links to a broad range of resources across federal and state agencies. https://www.irs.gov/businesses/small-businesses-self-employed

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. https://www.irs.gov/businesses/small-businesses-self-employed/small-business-products-online-ordering

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. - https://www.irs.gov/businesses/small-businesses-self-employed/subscribe-to-e-news-for-small-businesses

 

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. https://www.irs.gov/businesses/small-businesses-self-employed/tax-scams-how-to-report-them.

 

Resources for Specific Communities

Industries and Professions Index Page
Specific tax information for Agriculture, Automotive, Construction, Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants, Tax Professionals, and other industries. https://www.irs.gov/businesses/small-businesses-self-employed/industries-professions

Tax Information for International Businesses
This section provides information on international taxes. https://www.irs.gov/businesses/international-businesses

Tax Information for Tax Professionals
This section provides information for tax practitioners and other tax professionals. https://www.irs.gov/tax-professionals