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Other Items Related to Publication 3402

Form 1065, U.S. Return of Partnership Income
Form 1065 is an information return used to report the income, gains, losses, deductions, credits, etc., from the operation of a partnership.

Form 1120, U.S. Corporation Income Tax Return
Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.

Form 1120S, U.S. Income Tax Return for an S Corporation
Use Form 1120S to report the income, gains, losses, deductions, credits, etc., of a domestic corporation or other entity for any tax year covered by an election to be an S corporation.

Form 2553, Election by a Small Business Corporation
A corporation or other entity eligible to be treated as a corporation file this form to make an election under section 1362(a) to be an S corporation.

Form 8832, Entity Classification Election
An eligible entity uses this form to elect how it will be classified for federal tax purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner.

Publication 15 (Circular E), Employer's Tax Guide
This publication explains your tax responsibilities as an employer.

Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
This publication contains general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees.

Publication 505, Tax Withholding and Estimated Tax
This publication explains the two methods for the pay-as-you-go federal income tax, withholding and estimated tax.

Publication 535, Business Expenses
This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.

Publication 541, Partnerships
This publication provides supplemental federal income tax information for partnerships and partners. It supplements the information provided in the instructions for Form 1065, U. S. Return of Partnership Income, and the Partner’s Instructions for Schedule K-1 (Form 1065).

Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.

Publication 544, Sales and Other Dispositions of Assets
This publication explains the tax rules that apply when you dispose of property.

Publication 583, Starting a Business and Keeping Records
This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system.

Publication 925, Passive Activity and At-Risk Rules
This publication discusses the passive activity and at-risk rules that may limit the amount of deductible losses from a trade, business, rental, or other income-producing activity.

Page Last Reviewed or Updated: 28-Aug-2014