IRS Tax Center

The Internal Revenue Service maintains an extensive amount of information on its website. This page of selected links to small business information on the IRS site is provided by the FGCU Small Business Development Center in cooperation with the IRS.

Overview Information
Getting Started
IRS Forms and Publications
Electronic Filing
Employees
Talk With the IRS
Learning Center
Resources
Abusive Tax Schemes
Resources for Specific Types of Businesses
The Tax Gap - What is it?

Overview Information

One-Stop Resource for Small Business

Starting, Operating, or Closing a Business

Business Taxes

Tax Relief in Disaster Situations

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Getting Started

Checklist for Starting a Businesses

Business Structures

Employer ID Numbers (EINs) - General Information

Online Application for an EIN

Forms and Publications

Forms and Publications Download, View online, or order

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Electronic Filing

e-file for Business and Self-Employed Taxpayers

Electronic Federal Tax Payment System (EFTPS)

Employees

Businesses with Employees Information about hiring, recordkeeping, and other topics

Independent Contractors vs. Employees

Employment Taxes for Small Business Federal Income Tax Withholding, Social Security and Medicare taxes and Federal Unemployment Tax Act (FUTA)

IRS Withholding Calculator

Retirement Plans for Small Businesses

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Talk With the IRS

Contact My Local Office

Taxpayer Advocate Service This is an independent organization within the IRS. They help taxpayers resolve problems with the IRS.

Learning Center

On-Line Classroom Streaming video, online Courses and Workshops

Small Business Tax Workshops Nationwide listing of workshops conducted by government and non-government agencies

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Resources

Small Business Resources A broad range of resources across federal and state agencies

Small Business Products Online Ordering View online, or order, free tools designed for small business

Join the SB/SE Mailing List a free e-mail tax information newsletter for Small Business/Self-Employed

Abusive Tax Schemes

Tax Scams - How to Recognize and Avoid Them

Resources for Specific Types of Businesses

Industries/Professions Information tailored to Agriculture, Automotive, Construction, Manufacturing, Real Estate, Restaurants, and other industries.

Tax Information for International Businesses

Tax Information for Tax Professionals

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The Tax Gap - What is it?

Improving voluntary compliance is a key interest of the Internal Revenue Service. The Federal tax gap has been receiving increased attention over the last few years. A recent IRS study estimates the net tax gap - the difference between the amount of tax imposed by law and the amount of tax paid after taking into account late payments and enforced collection - at $290 billion.

To help small business and self-employed persons better understand record-keeping and other tax related issues, the IRS has developed a number of educational products. This information will help them start and keep their businesses on the right path. Monthly fact sheets, which address common areas of difficulty for small business owners, include the following articles, with additional issues to come:

• June 2006- Business Income and the Tax Gap
• July 2006- Cost of Goods Sold and the Tax Gap
• August 2006- Third-Party Reporting Reminders
• September 2006- Home Office Deduction Reminders
• October 2006- Car and Truck Expense Deduction Reminders
• November 2006- Depreciation Reminders
• December 2006- Deducting Business Supply Expenses
• January 2007- Deducting Travel, Entertainment and Gift Expenses
• February 2007- Deducting Rent and Lease Expenses

For the latest fact sheets and other materials on the tax gap, please visit the Tax Gap Page on the IRS website.