雇主身份號碼 (EIN) Employer ID Numbers 帳務記錄保存 Recordkeeping 申報給獨立經營承包人的付款 Reporting Payments to Independence Contractors 什麼是納稅與免稅收入? What is Taxable and Nontaxable Income? 電子申報小企業的940、941、943、944或945表 E-file Forms 940, 941, 943, 944 or 945 for Small Businesses 預估稅 Estimated Taxes 企業抵稅優惠 Business Tax Credits 無形資產 Intangibles 關閉企業 Closing a Business 避免問題 Avoiding Problems