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Tax Tips - Construction This section provides important information on topics such as accounting methods, excise taxes, and energy credits. Related Links - Construction This page provides you links to sites that have specific information dealing with construction. Instructor's Educational Materials Presentations, training material, and key issue analyses related to the Construction Industry. Construction Industry Fact Sheet by Criminal Investigation (CI) Special agents of IRS Criminal Investigation have investigated and recommended to the Department of Justice for prosecution several individuals involved in the construction industry Construction Audit Technique Guide (PDF) Overview of the industry including a glossary. Discusses types of contracts; types of contractors (large, small, home builder); change of accounting method; and joint ventures. Examination and Closing Procedures for Form 8697, Look-Back Interest This document is designed to provide issue-specific guidelines regarding the filing, reporting, and computation of Look Back Interest. It also provides examination and closing procedures to be followed by examiners. General Small Business Information This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics. |