Tax Center

Starting and Managing a Business

  • 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 Structure - When beginning a business, you must decide which structure to use along with legal and tax considerations.
  • Checklist for Starting a Business - This checklist provides the basic steps you should follow to start a business.
  • Employer ID Number (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 - Apply online for the Employer Identification Number (EIN).
  • Tax Information for Businesses - If you run a small business or are self-employed, the IRS website offers a wide variety of information to help you.
  • Business Taxes - The form of business you operate determines what taxes you must pay and how you pay them.
  • e-News for Small Businesses - Free email newsletter designed to provide tax information for small business owners and self-employed individuals.

Employees

  • Employees - Information about hiring, record keeping and other topics for business owners with employees.
  • Employee vs. Independent Contractor - 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 Tax for Small Business - If you have employees, you are responsible for federal income tax withholding, Social Security, Medicare taxes and the Federal Unemployment Tax Act (FUTA).
  • 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.
  • Tax Information for Employee Retirement Plans - Useful information on employee retirement plans.

Electronic Filing

  • IRS e-file for Business and Self-Employed Taxpayers - The IRS offers several electronic filing options designed specifically for the business filer.
  • 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 or online.
  • Quick Alert - Get on board and be one of the thousands of tax professionals that currently receive information on “up-to-the-minute” e-file events.

Learning Center

  • Online Classroom - View a streaming video of an IRS Small Business Workshop, take an IRS course or complete an online, self-directed version of a workshop taught live around the country.
  • Small Business Tax Workshops - Throughout the country, various non-profit and government organizations offer small business workshops.

IRS Forms and Publications

IRS Contact Information

  • Contact Your Local IRS Office - IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems.
  • The Taxpayer Advocate's Office - The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent future problems.