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Businesses
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Topics for Businesses |
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Audit Technique Guide
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.
Avoiding Problems
This section provides links to resources to help the small business owner create a recordkeeping system, get the latest on the cash vs. accrual accounting methods, and tips on understanding their IRS notice.
Business Forms and Pubs
This is a list of IRS Tax Publications for Business.
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.
Community Based Outlet Programs
The IRS and local community organizations across the country are working together to increase the availability of tax forms, publications, and other tax materials. After joining the appropriate program, we will send you free copies of material (CD-ROM or paper) that can be used to provide tax information to your employees or the public.
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.
Employee Plans News
The Employee Plans News is issued periodically during the year and provides information about current developments and upcoming events within the retirement plan arena.
Employer ID Numbers (EINs)
The resources in this section provide a full explanation about the EIN, also known as a federal tax identification number.
Employment Taxes for Small Businesses
The subject of employment taxes is not as formidable when you consult our comprehensive resources.
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.
Federal Payment Levy Program
Certain federal payments (OPM, SSA, federal salaries, and federal employee travel) 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.
Financing a Business
The links on this page provide information about financing your business.
Info Reporting and Recordkeeping
This section of the Internal Revenue Manual (IRM) discusses information reporting and record keeping for businesses.
Internal Revenue Bulletins
The Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law.
Online Internal Revenue Bulletins
The online Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law.
Internal Revenue Code
Internal Revenue Manual (IRM)
The Internal Revenue Manual (IRM) and the Chief Counsel Directives Manual (CCDM) contain the policies, procedures, instructions, guidelines, and delegations of authority which direct the operation and administration of the Internal Revenue Service. Topics include tax administration, personnel and office management, and others.
IRS Digital Dispatch
The IRS Digital Dispatch is our national list server. The Digital Dispatch provides national tax news and information about new developments on the IRS Web site.
IRS e-News for Tax Professionals
The Internal Revenue Service is pleased to announce an electronic mail service designed to provide localized, targeted and immediate information for tax professionals specifically for your geographic area.
IRS Notices and Letters
This page provides links to topics found in the category of IRS Notices.
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.
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.
Procedures, Regs, Rulings FAQs
Qualified Intermediaries (QI)
Provides U.S. and foreign withholding agents with the latest information about qualified intermediaries, including the QI agreement and country specific attachments.
Research Tax Credit - Internal Use Software
Small Business Resources
This page provides you links to sites that have specific information dealing with Small Business
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.
Tax Exempt Bonds
Important information for customers in the Municipal Bond Community.
Laws, Regulations, Research and Court Rulings
This page provides links to various federal, state and private sites that provide legal information for the small business owner.
Tax Calendar
This tax calendar has the due dates for 2003 that most taxpayers will need. The tax calendar is designed primarily for employers, however the calendar has important due dates for all types of businesses and for individuals.
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.
Main Index of Tax Topic Categories
An online version of our voice-response system. This area contains helpful tips and pointers to relevant resources for taxpayers.
Tax Treaty Handbook
This section of the Internal Revenue Manual (IRM) discusses tax treaty matters related to businesses.
Small Business Trends and Statistics
Find information on establishments such as business location, industry classification, form of organization, etc.
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