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.
Business
Taxes
The form of business you operate determines what taxes you must pay and how you
pay them.
Getting Started
Information on the National Bureau of Business Licensing Officials
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.
Checklist
for Starting a Business
This checklist provides the basic steps you should follow to start a business.
Business
Structures
When beginning a business, you must decide what structure to use. Legal and tax
considerations enter into this decision.
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.
Online
Application - Form SS-4, Employer Identification Number (EIN)
Apply online for the Employer Identification Number (EIN), also known as a
Federal Tax Identification Number.
IRS Forms and Publications
Forms and Publications
Need an IRS form or publication?
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.
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.
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.
Employees
Businesses
with Employees
Information about hiring, recordkeeping, and other topics for business owners
with employees.
Independent
Contractor 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 Businesses
If you have employees, you are responsible for Federal Income Tax Withholding,
Social Security and Medicare taxes and Federal Unemployment Tax Act (FUTA).
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.
Retirement
Plans for Small Businesses
Are you looking for information on employee retirement plans in order to
provide better service to all your employees?
Talk 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.
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.
Learning Center
On-Line
Classroom
The Small Business/Self-Employed Virtual Small Business Tax Workshop is
designed to help new and existing small business owners understand and meet
their federal tax obligations.
Small
Business Tax Workshops
Throughout the country various non-profit and government organizations offer
small business workshops.
Resources
Small
Business Resources
This section offers links to a broad range of resources across federal and
state agencies.
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.
e-News
for Small Businesses
e-News for Small Businesses is a free electronic mail service designed to
provide tax information for small business owners and self-employed
individuals. Sign-up and you will receive information about:
- Important upcoming tax dates
- What's new for small
businesses on the IRS Web site
- Reminders and tips to assist
small businesses with tax compliance
- IRS News Releases and special
IRS announcements.
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.
Disaster Information
Help for
Hurricane Victims: Information on Tax Relief, Charitable Issues
The Internal Revenue Service is working to provide appropriate relief and
assistance to victims of Hurricanes Katrina, Rita and Wilma.
Tax
Relief in Disaster Situations
Special tax law provisions may help taxpayers recover financially from the
impact of a disaster, especially when the president declares their location to
be a major disaster area.
Resources for Specific Communities
Industries/Professions
Specific tax information for Agriculture, Automotive, Child Care, Construction,
Cosmetology, Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate,
Restaurants, Tax Professionals, and other industries.
Tax
Information for International Businesses
This section provides a vast amount of information on U.S. taxes for both aliens living in the U.S. and U.S. citizens located overseas.
Tax Information for Tax
Professionals
Provides links to items on IRS.GOV which are helpful to the tax professional.
We want to make it easy for tax professionals to find everything they need.
