Table of Contents

• Publication 583 - Introductory Material
  • Introduction
• Publication 583 - Main Content
  • What New Business Owners Need To Know
  • Forms of Business
    • More information.
    • More information.
    • Exception—Community Income.
    • Exception—Qualified joint venture.
    • More information.
    • More information.
  • Identification Numbers
    • Employer Identification Number (EIN)
    • Payee's Identification Number
  • Tax Year
  • Accounting Method
  • Business Taxes
    • Income Tax
    • Self-Employment Tax
    • Employment Taxes
    • Excise Taxes
    • Depositing Taxes
  • Information Returns
  • Penalties
    • Waiver of penalty.
  • Business Expenses
    • Business Start-Up Costs
    • Depreciation
    • Business Use of Your Home
    • Car and Truck Expenses
  • Recordkeeping
    • Why Keep Records?
    • Kinds of Records To Keep
    • How Long To Keep Records
    • Sample Record System
  • How to Get More Information
    • Internal Revenue Service
    • Small Business Administration
    • Other Federal Agencies
• Publication 583 - Additional Material
• Index