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Tax Information For Businesses

Business Men With Globe
 
Job Opportunities for IRS Retirees as Instructors and On-The-Job Instructors (OJIs)
The Large and Mid-Size Business Division (LMSB) of the IRS is looking for retired IRS employees, including executives and managers, with specific experience to serve primarily as instructors and OJIs at the GS-13 level. There may be a limited number of positions at grades GS-14 and/or GS-15.

Audit Techniques Guide for Cost Segregation Studies
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating cost segregation studies submitted by taxpayers in support of depreciation deductions. The guide is also beneficial for taxpayers and practitioners in preparing these studies.

New Regulations on Depreciation for Qualifying Property
Recent regulations provide new guidance to small businesses about deducting the cost of depreciable property under section 179. These regulations are effective for taxable years beginning after 2002 and before 2006.

Check Carefully Before Applying for Offers in Compromise
IR-2004-17 — Beware of promoters’ claims that tax debts can be settled for “pennies on the dollar."

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.

The Electronic Federal Tax Payment System (EFTPS)
Electronic Federal Tax Payment System (EFTPS). Free from the U.S. Treasury - pay federal taxes electronically -on-line or by phone 24/7. Visit www.EFTPS.gov to enroll.

Barter Exchanges
The Internet has provided a medium for new growth in the bartering exchange industry. This section provides helpful information on bartering.

Additional First-Year Depreciation Allowance
New regulation provides information on qualifications and calculations for additional first-year depreciation.

Tax Relief in Disaster Situations
Tax relief provisions for disaster situations.

HCTC: Health Plan Administrators - Overview
This section of the website is intended to provide health plan administrators with the information you need as partners in the HCTC program. We organized the information around three topic areas.

Approved IRS e-file for Business Providers
Business taxpayers may find a listing of companies who offer IRS e-file for Business products and services. The listing of Approved IRS e-file for Business Providers contains addresses and phone numbers including links to their Web sites.

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.

e-file for Business Partners
The IRS has partnered with various private industry companies to bring you affordable, convenient, user friendly business e-file and payment options.

Employment Taxes for Small Businesses
The subject of employment taxes is not as formidable when you consult our comprehensive resources.

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.

Are you a Money Service Business?
You may be a MSB (Money Service Business) if you provide one or more of the following: money orders, traveler's checks, money transmissions, check cashing, or currency exchange or dealing. The Money Services Business website contains information that will give you a better understanding of the BSA (Bank Secrecy Act) and how it may affect you and your business.

Research Credit
Guidelines and audit technique guide are provided for field examiners on the examination of Research Credit cases.

Market Segment Understandings (MSU)
The MSU Program, first introduced in 1993, is a means of enhancing tax compliance while reducing taxpayer burden. This Program envisions that the IRS and taxpayers in particular market segments, work together to improve tax compliance in those areas through educational efforts and other collaborative approaches rather than through traditional audit techniques.

Market Segment Specialization Program
The Market Segment Specialization Program focuses on developing highly trained examiners for a particular market segment. A market segment may be an industry such as construction or entertainment, a profession like attorneys or real estate agents or an issue like passive activity losses. An integral part of the approach used is the development and publication of Audit Techniques Guides. These Guid...

Coordinated Issue Papers
The IRS works to identify, coordinate, and resolve complex and significant industry wide issues by ensuring uniform application of the law through the issuance of coordinated issue papers. Although these papers are not official pronouncements on the issues, they do set forth the Service's current thinking.

LMSB Industry Director Guidance
LMSB Directives provide industry-related and administrative guidance to LMSB examiners to ensure consistent tax administration. The Directives do not establish Service position on legal issues and are not legal guidance.

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

Information for Large to Mid-Size Businesses
This page provides links which are helpful for large to mid-size businesses with assets greater than $10 million

Federal Payment Levy Program
Certain payments made to vendors doing business with the federal government and disbursed by the Department of the Treasury, Financial Management Service (FMS) may be subject to a 15 percent levy through the Federal Payment Levy Program (FPLP) to pay your delinquent tax debt. Find out your appeal rights and how to resolve any dispute.

Tax Regulations
List of tax regulations issued since August 1, 1995, with references to plain language summaries where available. This list also provides a way to comment on regulations with an open comment period.

Information Returns Processing
The Information Reporting Program Website is designed to help you meet your Information Reporting Requirements. Included are help-line telephone numbers and direct links to aid you in reporting information returns. You will also find information about how to file returns electronically or magnetically.

Online Package 1099
Online Ordering for Employer Forms

Order the Tax Products CD-ROM
You can order IRS Publication 1796, Federal Tax Products on CD-ROM, from the National Technical Information Service (NTIS).

Digital Dispatch
Join the Digital Dispatch mailing list. An e-mail service of the IRS Digital Daily.

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.

IRS Employees' Safety and Security while Working at Taxpayers' Facilities
The IRS has issued safety and security guidance for employees who work at taxpayer facilities.

IRS Community Based Outlet Program
Learn about outlets that provide tax forms, publications and information.