IRS Web Links for Small Business
Tax Gap
Find resources on this page pertaining to the tax gap—the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time.
Small Business 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.
Business Taxes
The form of business you operate determines what taxes you must pay and how you pay them.
Getting Started
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 Structure
When beginning a business, you must decide what structure to use. Legal and tax considerations enter into this decision.
Employer ID Number
An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity.
Online Application - Form SS-4
Apply online for the Employer Identification Number (EIN), also known as a Federal Tax Identification Number.
IRS Forms and Publications
Forms and Publications
Need an IRS form or publication?
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 pay all federal taxes electronically, 24/7, via phone or the internet.
Quick Alert
Stay updated on "up-to-the-minute" e-file events for tax professionals.
Employees
Employees
Information about hiring, record-keeping, and other topics for business owners with employees.
Employee vs. Independent Contractor
Learn to determine the business relationship between you and the person performing services.
Employment Tax for Small Business
Information regarding Federal Income Tax Withholding, Social Security, Medicare, and FUTA.
Withholding Calculator
Help figure your employees’ Federal Income Tax Withholding correctly.
Tax Information for Employee Retirement Plans
Resources for providing retirement plans to your employees.
Talk With The IRS
Contact Your Local IRS Office
Find face-to-face tax help and solutions to tax problems at Taxpayer Assistance Centers.
The Taxpayer Advocate’s Office
An independent organization within the IRS helping taxpayers resolve problems.
Learning Center
On-Line Classroom
View streaming videos of IRS Small Business Workshops or take an online course.
Resources
Small Business Resources
Links to a broad range of resources across federal and state agencies.
Small Business Products Online Ordering
Obtain free products and tools developed for small business owners.
Join the Small Business/Self-Employed Mailing List
Receive information about important upcoming tax dates and news releases.
Abusive Tax Schemes
Abusive Scheme Toolkits
Toolkits have been developed to aid in counter-marketing against abusive tax schemes.
Resources for Specific Communities
Industries and Professions Index Page
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
Information on international taxes.
Tax Information for Tax Professionals
Information for tax practitioners and other tax professionals.