IRS Tax Center

Posted: May 2004
Update: February 2009

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.
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.
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.
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.
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.
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.
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.
www.irs.gov/businesses/small/article/0,,id=102767,00.html

IRS Forms and Publications

Forms and Publications
Need an IRS form or publication?
www.irs.gov/formspubs/index.html

Electronic Filing

IRS e-file for Business
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.
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.
www.eftps.gov/

Employees

Employees
Information about hiring, recordkeeping, and other topics for business owners with employees.
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.
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).
www.irs.gov/businesses/small/article/0,,id=172179,00.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.
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?
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.
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.
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.
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.
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.
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.
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.
www.irs.gov/businesses/small/article/0,,id=154825,00.html

[Note for partners: the URL for the mailing list is subject to change without notice, and should be reviewed monthly for viability.]

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.
www.irs.gov/businesses/small/industries/index.html

Tax Information for International Businesses
This section provides information on international taxes.
www.irs.gov/businesses/international/index.html