IRS Forms & Publications

IRS 990 Filing User Guide

Form 990-N (e-Postcard) on the IRS Website
Additional information on the 990-N (e-postcard) annual electronic filing requirements on the IRS website.

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

Checklist for Starting a Business:
This checklist provides the basic steps you should follow to start a business.

Business Structures:
When beginning a business, you must decide what structure to use. Legal and tax considerations enter into this decision.

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.

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.

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.

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 software or the Internet. Visit the EFTPS website for all the latest information! Or visit the Department of Treasury’s Financial Management Services web pages on EFTPS.

QuickAlerts “More” e-file Benefits for EROs
Get on board and be one of the thousands of tax professionals that currently receive information on “up-to-the-minute” e-file events.


Business with Employees:

Information about hiring, recordkeeping, and other topics for business owners with employees.

Independent Contractors vs. Employees:
Before you can determine how to treat payments you make for services, you must first know the business relationship that exist between you and the person performing the services.

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).

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.

Retirement Plans for Small Businesses:
Are you looking for information on employee retirement plans in order to provide better service to all your employees?


Contact My Local Office:

IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems, every business day.

Taxpayer Advocate Service:
The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.


On-Line Classroom:

View a streaming video of an IRS Small Business Workshop, take an IRS course and 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.

Small Business Resources:
This section offers links to a broad range of resources across federal and state agencies.

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.

Join the SB/SE Mailing List:
The Small Business/Self-Employed Division has a free electronic mail service designed to provide tax information for small business owners. Sign-up for the Small Business/Self-Employed mailing list and you will receive information about important upcoming tax dates, what’s new on the IRS website, recently added tax forms and publications, IRS News Releases and special IRS announcements.[Note for partners: the URL for the mailing list is subject to change without notice, and should be reviewed monhtly for viability.]


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.


Industries/Professions:

Specific tax information for Agriculture, Automotive, Construction, Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants, Tax Professionals, and other industries.

Tax Information for International Businesses:
This section provides information on international taxes.

Tax Information for Tax Professionals:
This section provides information for tax practitioners and other tax professionals.