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Small Business/Self-Employed     
 

Topics for Small Bus/Self-Employed

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 an illegal scheme 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.

IRS Continues to Receive Returns Incorrectly Reporting and Paying Alternative Minimum Tax
The IRS is committed to alleviating this unnecessary burden on small businesses through education about the AMT exemption rules.

Real and Personal Property Auctions
Under authority of the Internal Revenue Code, the property described here has been seized or acquired for nonpayment of internal revenue taxes and will be sold.

Closing a Business
There is more involved in closing your business than just locking the doors. This section provides procedures for getting out of business, including what forms to file and how to handle additional revenue received or expenses you may incur.

Electronic Business
Electronic Commerce (e-Commerce) is defined as any transaction completed over a computer-mediated network that transfers ownership of or rights to use goods or services. Our goal, as the Electronic Business (e-Business) group, is to develop and provide educational products and services based on the needs of the e-Business and e-Commerce stakeholders.

Electronic Services
Take advantage of the latest methods for filing your return electronically, downloading up-to-date information from states and the IRS, retrieving your filing confirmation electronically, and verifying employee information.

Employer ID Numbers (EINs)
The resources in this section provide a full explanation about the EIN, also known as a federal tax identification number.

Estate and Gift Taxes
The Estate and Gift Tax web site contains information that will give you a better understanding of how much money or property you can give away during your lifetime or leave to your heirs at your death before any tax will be owed.

Excise Tax
The Excise Tax web pages contain information associated with the manufacture, sales or consumption of certain commodities. Excise Tax has several general tax programs and one of the major components is motor fuel. These pages will assist you in finding out information about the various programs, databases, and activities within Excise Tax.

Filing Late and/or Paying Late: Information You Should Know
Before you decide not to file your tax return on time or not pay all of your taxes when they are due, consider this.

Small Business Forms and Publications
Now you can select and download multiple small business and self-employed forms and publications, or you can call 1-800-829-3676 to order forms and publications through the mail. If you are an aspiring entrepreneur, and are unsure of which tax publications may be relevant to you, please consult our Starting a Business section, which provides an overview of your federal tax responsibilities.

IRS Stakeholder Partners' Headliners
Getting the word out? Practitioners and stakeholders alike will find official communications that cover the latest information about, but not limited to, tax-related topics.

Industries/Professions
The links on this page provide information such as tax tips and trends and statistics for specific professions and business communities.

IRS Data Books
Look here for links to all of the Data Books from Fiscal Year 1995 to Fiscal Year 2002. The tables found in the Data Books contain statistics for IRS collections and refunds, as well as number of returns. There's also information on examination activities, taxpayer assistance, chief counsel, appeals, criminal investigation, and more.

Join the SB/SE Mailing List
The SB/SE Mailing List is a nationwide list server and provides information about IRS small business and self-employed outreach products and programs.

Offer in Compromise
An Offer in Compromise (OIC) is an agreement between a taxpayer and the Internal Revenue Service (IRS) that resolves the taxpayer's tax liability.

Online Classroom
The Small Business/Self-Employed online classroom has a series of self-directed workshops on a variety of topics for small business owners.

Operating a Business
This section is packed with the information you need to operate your business. Learn about operating a business with employees, business deductions and tax credits, filing and paying taxes, recordkeeping, and choosing an accounting method. Additional resources also include the Small Business Online Tax Calendar, Tax Topics for Businesses, and Frequently Asked Questions.

Reporting Agents (RAF)
Reporting Agents have long served an important role in our nation’s tax collection system as a conduit between employers and the IRS. Reporting Agents improve the efficiency of IRS tax collection and compliance.

Businesses with Employees - Retirement Plans
Retirement plans are vehicles which may be used to set aside tax-deferred compensation for use by individuals at their retirement.

Businesses with Employees
If you plan to start a business with employees or currently operating a business with employees you need to know your tax responsibilities as an employer. This section briefly discusses a variety of topics that businesses who have employees and/or employers should know.

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. Order today online or by calling 1-800-829-3676.

Small Business Resources
This section offers links to a broad range of resources across federal and state agencies.

Small Business Tax Workshops
These workshops are designed to help the small business owner understand and fulfill their Federal Tax responsibilities. Self-study formats are available online in both English and Spanish at the IRS online classroom.

Partners & Stakeholders
The Internal Revenue Service (IRS) is committed to establishing a more customer-focused structure to better meet the needs of American taxpayers. The Small Business and Self-Employed (SB/SE) Division was formed to address the specific needs of small businesses and self-employed individuals.

Starting a Business
If you’re considering starting a business, then start here. This section provides links to everything from a checklist for a new business to selecting a business structure and more.

State Links
A collection of links to State government web sites with useful information for businesses. Whether you're already in business, just starting, or expanding to a new state - there's something here for you!

Index of Tax Professionals Third Party News Alerts
Main index of Third Party News Alert (For the Tax Professional)

Upcoming Events
Keep track of tax and wage reporting dates and deadlines, and find events and seminars of interest.

Tax Practitioner Institute Text Material
The Small Business and Self-Employed Operating Division (SB/SE) has compiled this content in an effort to meet the new IRS mission statement to help people understand and meet their income tax reporting and paying responsibilities, while focusing its compliance efforts on those who choose not to accept those responsibilities.