IRS Resource Guides for Small Businesses (PDFs)

IRS Resources(PDF) -- Small business owners, especially new sole proprietors, can find a wealth of 
information covering their federal tax responsibilities on

Record Keeping(PDF) -- Good records will help you monitor the progress of your business, prepare 
your financial statements, identify source of receipts, keep track of 
deductible expenses, prepare your tax returns, and support items 
reported on tax returns.

Business Income(PDF) --  Understanding what is, and is not, business income will help you 
determine how to account for it on your tax return.

Helpful Links

IRS Small Business & Self Employed Tax Center -- This section offers a broad range of resources across federal and state agencies, as well as industry/profession specific information for self-employed entrepreneurs, employers and businesses.  You will also find links to starting and operating a business, employment taxes, tax law changes for business, business-related forms and publications, and online learning options.

Independent Contractor (Self-Employed) or Employee? -- As a small business owner you may hire people as independent contractors or as employees. There are rules that will help you determine how to classify the people you hire. This will affect how much you pay in taxes, whether you need to withhold from your workers paychecks, and what tax documents you need to file. See this page for information on how to correctly determine whether the individuals providing services are employees or independent contractors.

IRS Virtual Small Business Tax Workshop

Nine interactive lessons designed to help new small business owners learn their tax rights and responsibilities.

IRS Video Portal -- The IRS Video Portal offers video and audio presentations on tax topics for small businesses, individuals and tax professionals.

Industry Specific Tax Information

Visit this page for tax information specific to certain industries and professions.

IRS Recordkeeping for Business Expenses

IRS Business Expenses

Home Office Deduction

Business Use of Car

IRS Small Business Forms & Publications

Online Small Business Tax Calendar

This online calendar is filled with useful information on general business taxes, IRS and SSA customer assistance, electronic filing and paying options, business publications, forms and common tax filing dates.

Identity Theft 

Frequently Asked Questions about the Identity Protection Personal Identification Number (IP PIN)

This page answers frequently asked questions about Identity Protection Personal Identification Numbers.  An Identity Protection Personal Identification Number, or IP PIN, is a single use identification number sent out to a taxpayer who previously reported to IRS that s/he has been the victim of identity theft and provided information to validate identity.

Helpful resources: Publications, articles, YouTube videos and other identity theft related outreach

Links to a variety of news releases, tax tips, videos, podcasts, and publications on identity theft.

Taxpayer Guide to Identity Theft -- The IRS has developed a one page guide for identity theft victims with information on how to identify and report identity theft as well as how to minimize your chances of becoming a victim.  This page also contains links to the credit bureaus & FTC.