Starting, Operating, or Closing a Business
This section provides information such as a checklist for a new business and selecting a business structure. Learn about operating a business with employees, deductions and credits, recordkeeping and accounting methods. Additional resources include the Small Business Tax Calendar, Tax Topics for Businesses, and Frequently Asked Questions.
The IRS is making it easier than ever for you to conduct business with us electronically.
Filing Late and/or Paying Late
Before you decide not to file your tax return on time or not pay all of your taxes when they are due, consider this.
Independent Contractor (Self-Employed) or Employee?
It is critical that you, the employer, correctly determine whether the individuals providing services are employees or independent contractors. Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors.
IRS Non-Retaliation Policy
IRS has a zero-tolerance policy for retaliation and has had a written non-retaliation policy in place since 1998.
Private Debt Collection Program
You've been contacted by a private collection agency concerning your overdue taxes. Now what? Click here for more.
Rate Our Products and this Web site
Help us to help you! We want to know how our products fit your needs as a businessperson. In our efforts to make a better, more informative, and more "user friendly" product or Web site, we need your input.
Información y Recursos para Pequeñas Empresas
Información y recursos para dueños de pequeños negocios. Infórmese sobre sus obligaciones tributarias.
Small Business Resources
This section offers links to a broad range of resources across federal and state agencies.
The Tax Gap
This page provides information on the tax gap and efforts to reduce it as outlined in news releases, statistics and technical fact sheets.