Topics for Businesses | |
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 - LMSB 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. Court Rulings This page provides links to various federal, state and private sites that provide legal information for the small business owner. Employer ID Numbers (EINs) A full explanation about the EIN, also known as a federal tax identification number. Employment Taxes The subject of employment taxes is not as formidable when you consult our comprehensive resources. Federal Payment Levy Program Certain federal payments (OPM, SSA, federal employee 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. IRM Part 4 Index This section of the Internal Revenue Manual (IRM) discusses information reporting and record keeping for businesses. Internal Revenue Bulletins Picklist Link to new IRB picklist. 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 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. Procedures, Regs, Rulings FAQs Qualified Intermediaries (QI) A Qualified Intermediary (QI) is any foreign intermediary (or foreign branch of a U.S. intermediary) that has entered into a qualified intermediary withholding agreement with the IRS. A QI is entitled to certain simplified withholding and reporting rules. 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 Calendar This tax calendar has the due dates for the current tax year 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. Information for the Tax Exempt Bond Community Tax Exempt Bonds (TEB) provides specialized information and services to the municipal finance community, including tailored educational programs which focus on bond industry segments; pro-active education and outreach products which address non-compliance trends; and compliance programs devised to foster voluntary resolution of tax law infractions. Tax Code, Regulations and Official Guidance The place to start for researching publicly accessible versions of the Internal Revenue Code, Treasury (Tax) Regulations, or other forms of official IRS tax guidance. 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. Join "e-News For Tax Professionals" The IRS e-News For Tax Professionals is an electronic mail service designed to provide general news for tax professionals, access to resources on the IRS.gov Web site and a section for local news and events specific to each State, The District of Columbia and International. Appeal a Tax Dispute The Office of Appeals is independent of any other IRS office. Our mission is to settle tax disagreements without having to go to Court and a formal trial. Small Business Tax Workshops, Phone Forums and Webinars 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. Phone forums and webinars are programs designed to provide presentations on key topics free of charge over the phone. |
Page Last Reviewed or Updated: January 16, 2009