Internal Revenue Service
Internal Revenue Service
TAX CENTER
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.
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.
Forms
and Publications
Need an IRS form or publication?
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.
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?
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.
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.
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.
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.
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.
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.