Information For...

For you and your family
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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

Mission

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

Strategic Focus  

  • 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

Headquarters

SB/SE Headquarters
5000 Ellin Road
Lanham, MD 20706

Leadership Team

Mary Beth Murphy, Commissioner
Lisa Beard Niemann, Acting Deputy Commissioner

Compliance Area Director Offices

Collection (Locations)

Collection

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

 

Examination (Locations)

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

SB/SE Taxpayer Profile

  • 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

The SB/SE Division will serve this taxpayer segment through three organizations:

  • Collection – The mission of the Collection organization is to collect delinquent taxes and secure delinquent tax returns through the fair and equitable application of the tax laws, including the use of enforcement tools when appropriate, and to educate taxpayers to facilitate future compliance.
  • Examination – Helps taxpayers understand and meet tax responsibilities and apply the tax law with integrity and fairness through Field and Office Audit examinations.
  • Operations Support – 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.

The Small Business/Self-Employed Division serves the following types of taxpayers:

  • 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

Comparison of Small Business/Self-Employed (SB/SE) customers to Large Business and International (LB&I) customers:

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.

Key Contacts

Contact List

 Telephone

 Fax

Mary Beth Murphy
Commissioner

 202-317-6500

 202-317-6815

Paul Mamo
Director, Collection
 859-320-3503  
Dretha Barham
Director, Operations Support

 202-317-3519

 240-613-4998

Brenda Dial
Director, Examination

 240-613-2849

 877-477-9198