Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Small Business / Self-Employed Division At-a-Glance

Overview

Help small business and self-employed taxpayers understand and meet their tax obligations, while applying the tax law with integrity and fairness to all. 

  • Address the Underreporting Tax Gap
  • Address the Underpayment Tax Gap
  • Address the Nonfiling Tax Gap
  • Improve Service to Our Customers: Improve Business Processes and Systems; Reduce Burden; Enhance Stakeholder Relations
  • Develop Human Capital to: Address Strategies; Promote Productivity; Improve Employee Engagement

SB/SE Headquarters
5000 Ellin Road
Lanham, MD 20706

Name and Title Telephone Fax
Mary Beth Murphy
Commissioner
202-317-6500 202-317-6815
Paul Mamo
Director, Collection
  859-320-3503  
Denice Vaughan
Director, Operations Support
470-639-3010  
Brenda Dial
Director, Examination
240-613-2849 877-477-9198
  • Approximately 57 million taxpayers
  • About 41 million self-employed persons
  • About 9 million small businesses with assets of less than 10 million
  • About 7 million filers of employment, excise, estate and gift returns
  • Individuals filing Form 1040 (U.S. Individual Income Tax Return), Schedules C, E, F or Form 2106 (Employee Business Expenses)

  • All other businesses with assets under $10 million

SB/SE

  • Small businesses (part-time, start-ups)
  • Small businesses without employees (service providers, contractors)
  • Small businesses with employees
  • Taxpayers with rental properties
  • Taxpayers with farming businesses
  • Individuals investing in businesses (partnerships, S-Corps)
  • Corporations, S-Corporations, & Partnerships with assets less than $10M

LB&I

  • All 1120 and 1120-S corporations and 1065 partnerships with assets $10 million or more
  • Approximately 210,000 customers

Special Situations

Some businesses may meet the less than $10 million asset test for SB/SE yet be more like a large or midsize business in every other way. These businesses may need the technical expertise of an international examiner, engineer or appraiser. In these situations, the business may be serviced by the Large Business and International Division.

Other businesses may have assets $10 million or more yet be more like a small business. These customers may be serviced by the Small Business/Self-Employed Division.

Over time, IRS expects to develop a comprehensive set of criteria to ensure that the servicing of particular businesses reflects the technical merits of the tax return and the best interests of the business taxpayer.

 

SB/SE Organizations

Collects delinquent taxes and secures delinquent tax returns through the fair and equitable application of the tax laws, including the use of enforcement tools when appropriate, and educates taxpayers to facilitate future compliance.


Locations

  • Laguna Niguel, CA
  • Santa Maria, CA
  • Plantation, FL
  • Stoneham, MA
  • Cincinnati, OH
    • Civil Enforcement Advisory and Support Operations
  • Houston, TX

Helps taxpayers understand and meet tax responsibilities and apply the tax law with integrity and fairness through Field and Office Audit examinations.


  • Phoenix, AZ
  • Denver, CO
  • Atlanta, GA
  • Downers Grove, IL
  • Baton Rouge, LA
  • Lanham, MD
  • Boston, MA

Focuses on the needs of taxpayers and the tax community by implementing processes, technologies, and digital platforms to improve efficiency and accuracy while delivering exceptional customer service.