Overview
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.
http://www.irs.gov/businesses/small/article/0,,id=110417,00.html
Getting Started
Tax Information for Businesses: If you
run a small business or are self-employed, the IRS web site offers a wide
variety of information to help you. http://www.irs.gov/businesses/small/index.html
Checklist for Starting a Business. This
checklist provides the basic steps you should follow to start a business.
http://www.irs.gov/businesses/small/article/0,,id=98810,00.html
Business Structures.
When
beginning a business, you must decide what structure to use.
Legal and tax considerations enter into this decision.
http://www.irs.gov/businesses/small/article/0,,id=98359,00.html
Employer ID Numbers (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.
http://www.irs.gov/businesses/small/article/0,,id=98350,00.html
Online Application - Form SS-4, Employer
Identification Number (EIN): Apply online for the Employer
Identification Number (EIN), also known as a Federal Tax Identification
Number.
http://www.irs.gov/businesses/small/article/0,,id=102767,00.html
IRS Forms and Publications
Electronic Filing
e-file for Business and Self-Employed
Taxpayers: The IRS
offers several electronic filing options designed specifically for the
business filer. There are several ways you may choose to participate in
the IRS e-file for Business programs.
http://www.irs.gov/efile/article/0,,id=118520,00.html
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, personal computer (PC) software or the Internet. Visit the EFTPS
web site for all the latest information! Or visit the Department of
Treasury’s Financial Management Services web page on EFTPS.
http://www.eftps.gov/

Employees
Information about hiring, recordkeeping, and other
topics for business owners with employees.
http://www.irs.gov/businesses/small/article/0,,id=98862,00.html
Independent Contractors vs. Employees:
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.
http://www.irs.gov/businesses/small/article/0,,id=99921,00.html
Employment Taxes for Small Business:
If you have employees, you are responsible
for Federal Income Tax Withholding, Social Security and Medicare taxes and
Federal Unemployment Tax Act (FUTA).
http://www.irs.gov/businesses/small/content/0,,id=98942,00.html
IRS 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.
http://www.irs.gov/individuals/article/0,,id=96196,00.html
Retirement Plans for Small Businesses:
Are you looking for information on employee retirement plans in order to
provide better service to all your employees? http://www.irs.gov/retirement/content/0,,id=97203,00.html

Learning Center
On-Line 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.
http://www.irs.gov/businesses/small/article/0,,id=97726,00.html
Small Business Tax Workshops: Throughout
the country various non-profit and government organizations offer small
business workshops.
http://www.irs.gov/businesses/small/article/0,,id=99202,00.html
Small Business Resources
Small Business Products Online Ordering:
Looking for a
tool to help you meet your tax requirements? Choose from our free
products, developed especially for the Small Business/Self-Employed
person, and obtain updated information on existing products.
http://www.irs.gov/businesses/small/article/0,,id=101169,00.html

Abusive Tax Schemes
Tax Scams -
How to Recognize and Avoid Them:
To help the public
recognize and avoid abusive tax schemes, the IRS offers an abundance of
educational materials. Participating in illegal schemes to avoid paying
taxes can result in imprisonment and fines, as well as the repayment of
taxes owed with penalties and interest. Education is the best way to avoid
the pitfalls of these "too good to be true" tax scams.
http://www.irs.gov/businesses/small/article/0,,id=106788,00.html
Resources for Specific
Communities
Industries/Professions:
Specific tax information for Agriculture,
Automotive, Construction, Entertainment, Fishing, Gas Retailers,
Manufacturing, Real Estate, Restaurants, Tax Professionals, and other
industries.
http://www.irs.gov/businesses/small/industries/index.html
Tax Information for Tax Professionals:
This section provides information for tax
practitioners and other tax professionals.
http://www.irs.gov/taxpros/index.html
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