Business topics A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z A About taxpayer burden reduction Abusive trust tax evasion schemes Addresses (local offices) Addresses (where to file) Advocate Affordable Care Act tax provisions for employers Agriculture tax center Alabama Alaska Alien taxation Alternative Minimum Tax (AMT) Am I required to file an information return? American Samoa Amended return Anti-tax law evasion schemes Appeals Application for EIN, apply for employer identification number (EIN) Applicable Federal Rates (AFR) rulings Arizona Arkansas Auctions of real and personal property Audit Audit techniques guides (ATGs) Au pairs Automobile standard mileage rates Back to top B Back taxes Backup withholding Bank Secrecy Act Bankruptcy Bankruptcy trustees Behavioral control Benefits Burden of proof Burden reduction Business credits Business deductions Business expenses Business gifts Business name change Business structures Business tax account Business tax credits Business tax identification number Business tax transcripts Business taxes Business use of home Businesses with employees Back to top C CAF number Calendar Canceling an EIN - closing your account Cannabis industry Capital expenses Capital gains Caregiver Central withholding agreements Centralized Authorization File (CAF) - Authorization rules Changing address Change business name Characterization of income of nonresident aliens Charitable contributions Check on refund Checklist for starting a business Child care tax center Circular E Claiming tax treaty benefits Classification of taxpayers for U.S. tax purposes Clergy Closer connection to a foreign country Closing a business Collection financial standards Collection procedures for taxpayers filing and/or paying late Colorado Combined annual wage reporting employment tax problem inquiries Combined annual wage reporting missing Form W-2 inquiries Commonwealth of Northern Mariana Islands Competent authority arrangements Competent authority assistance Compromise, Offer In Connecticut Conservation reserve program Contact the IRS Copy of tax return Correcting employment taxes Corporations Cost basis Cost of goods sold Credit card payments Currency and currency exchange rates Back to top D Deadlines for businesses Deceased taxpayers Declaring bankruptcy Delaware Depositing and reporting employment taxes Digital assets Determining alien tax status Direct pay Disaster assistance and emergency relief for individuals and businesses Disposition of property Dispute Dissolution District of Columbia Do you need an EIN? Dual-status aliens Back to top E Earned income tax credit Effectively connected income (ECI) Election for married couples unincorporated businesses Electronic Federal Tax Payment System (EFTPS) E-file employment taxes Electronic payment options Employee benefits Employee (common-law employee) Employees Employees of foreign governments or international organizations Employer ID numbers (EIN/SS-4) Employer's tax guide (Circular E) Employment eligibility verification Employment tax due dates Employment tax forms Employment tax publications Employment tax recordkeeping Employment taxes and the trust fund recovery penalty (TFRP) Employment taxes e-News subscriptions Enforced collection actions Enrolled agent Estate tax Estimated tax Excise tax Exemptions Expatriation tax Expenses, business ExSTARS facts Extension Back to top F Family caregivers and self-employment tax Family help Farm FBAR (report of Foreign Bank and Financial Accounts) Federal and state levy programs Federal employer identification number (EIN/SS-4/FEIN) Federal payment levy program Federal tax lien File 941 Filing addresses Filing and paying your business taxes Filing deadlines Filing Information Returns Electronically (FIRE) Filing late Filing past due tax returns Filing requirements for self-employed individuals Financial control FIRPTA withholding Fixed, determinable, annual, periodical (FDAP) income Florida Flow- through entities Form 8300 and reporting cash payments of over $10,000 Form 941 Schedule R and Form 940 Schedule R Forms and instructions Forms and publications, small business Forms by U.S. Mail Forms, prior year Foreign agricultural workers Foreign currency and currency exchange rates Foreign earned income exclusion Foreign intermediaries Foreign students and scholars Foreign tax credit Fraud Frequently asked questions (FAQs) Fulbright grants FUTA credit reduction Back to top G Garnishment (levy) Georgia Gifts Gift tax Gig economy tax center Green card test Guam Back to top H Hawaii Health care: Affordable Care Act tax provisions for employers Health savings accounts (HSAs) Hiring employees Hobby income Home office deduction Household employees How EINs are assigned and valid EIN prefixes How long should I keep records How should I record my business transactions? How to apply for an EIN Back to top I I-9 Idaho Identity theft Illinois Immigration Income subject to NRA withholding Independent contractors, forms and associated taxes Independent contractor (self-employed) or employee? Independent contractor, paying Indiana Individual retirement arrangements (IRAs) Individual taxpayer identification number (ITIN) Individuals living in U.S. possessions Indoor tanning services tax center Industries/professions Information return reporting Inheritance Installment agreement Installment sales Instructions Intangibles Internal Revenue Bulletins (IRB) Internal Revenue Code (IRC) Internal Revenue Manual (IRM) International business International taxpayer Iowa IRS audits IRS non-retaliation policy IRS tax calendar for businesses and self-employed Back to top J There are no topics beginning with the letter J at this time. Back to top K Kansas Kentucky Know who you're hiring - Independent contractor (self-employed) vs. employee Back to top L Late filing Levy Lien Like-kind exchanges Limited liability company (LLC) Local offices Local standards: Housing and utilities Local standards: Transportation Louisiana Back to top M Mailing addresses Make a payment (individual tax account balance due) MACRS Maine Married couples in business Maryland Massachusetts Meal allowance Medicare Michigan Mileage rates Minnesota Ministers Mississippi Missouri Money services business (MSB) information center Montana Mortgage interest Moving expenses Back to top N Name change, business National standards: Food, clothing and other items National standards: Out-of-pocket health care Nebraska Net operating loss (NOL) Nevada New Hampshire New Jersey New Mexico New York Non profit Nonresident aliens Non-retaliation policy North Carolina North Dakota Notices Back to top O Offer in Compromise Ohio Oklahoma Online filing Online learning and educational products Online payment Online publications Operating a business Order forms and publications Oregon Outsourcing payroll and third party payers Outstanding taxes Back to top P Part time or seasonal help Partners & stakeholders Partnership Past tax returns Pay online Pay taxes Payment plans, installment agreement Payroll Payroll deduction IRA Payroll & practitioner partners Payroll professionals tax center Payroll taxes Penalties at a glance Pennsylvania Personal property sales (auction) Post filing issues Power of attorney Practitioner local liaison meetings and seminars Preparer tax identification number (PTIN) Prior year forms, instructions and publications Private delivery services PTIN renewal Publications and notices Publications by U.S. mail Publications online Publications, prior year Puerto Rico Back to top Q Qualified business income deduction Qualified intermediaries (QI) Qualifying therapeutic discovery project credits and grants Questions and answers for the additional Medicare tax QuickAlerts Back to top R Rates, standard mileage Real estate Real and personal property sales, auctions of Recommended reading for small businesses Recordkeeping Record retention Refinery control number (RCN)/Refinery location directory Refund Regulations (tax) Rental property Report fraud Report of Foreign Bank and Financial Accounts (FBAR) Reporting agents (RAF) Reporting cash payments of over $10,000 Reporting payments to independent contractors Resident aliens Retirement plans Revenue rulings Rhode Island Back to top S SS-4 (EIN) Safeguards Program Sale of business Sales tax deduction calculator S corporations Seasonal help Section 7520 interest rates Selecting a business structure Self-employed Self-employment tax (SE tax) Sharing economy Simplified employee pension (SEP) Simplified option for home office deduction Simple IRA Single member limited liability companies Small business forms and publications Small business tax workshops, meetings, and seminars Small business taxes: The virtual workshop Social Security tax Sole proprietor South Carolina South Dakota Spanish workshops Spouses in business SSA/IRS reporter PDF Stakeholder liaison local contacts Standard mileage rates Starting a business State government websites Statistics Statutory employee Statutory nonemployees Back to top T Tangible property regulations - Frequently asked questions Tax calendar Tax centers Tax code (IRC) Tax credits, business Tax Cuts and Jobs Act (TCJA) training materials Tax forms and publications Tax fraud Tax relief for spouses Tax levy Tax lien Tax payments Tax Practitioner Institute classes Tax refund Tax relief in disasters - Information for businesses Tax return, previous year Tax scams - How to report them Tax tables PDF Tax trails Tax transcripts Tax treaties, income Tax withholding estimator Tax workshops, small business Tax years Taxpayer Advocate Taxpayer burden reduction (TBR) Taxpayer identification numbers (TIN) Taxpayer identification number (TIN) matching Tennessee Terminal control number (TCN)/Terminal locations directory Terminating a retirement plan Texas Third party arrangements Tips Travel expenses Treaties Trucking tax center Trust Trust fund taxes Trustees (bankruptcy trustees) Back to top U Understanding a federal tax lien Understanding employment taxes Understanding your Form 1099-K Unemployment tax Use of electronic accounting software records; frequently asked questions and answers U.S. Virgin Islands Utah Back to top V Vermont Virgin Islands, U.S. Virginia Virtual currencies Volunteer Income Tax Assistance Program (VITA) Voluntary Certification Program for Professional Employer Organizations (CPEOs) Voluntary Classification Settlement Program (VCSP) Back to top W Wages paid to U.S. citizens and resident aliens employed abroad Washington West Virginia Webinars for tax practitioners Webinars for small businesses What are FTDs and why are they important? What is taxable and nontaxable income? Where to file paper tax returns - With or without a payment Where's my refund Where to send non-return forms (applications and payments) Where to send your individual tax account balance due payments Why should I keep records? Wisconsin Worker classification Work opportunity tax credit Workshops, small business Wyoming Back to top X There are no topics beginning with the letter X at this time. Back to top Y There are no topics beginning with the letter Y at this time. Back to top Z There are no topics beginning with the letter Z at this time. Back to top Business types Forming a corporation Limited liability company (LLC) Partnerships S corporations Sole proprietorships Business subjects Employers E-file options Employer identification number Businesses with employees Filing and paying your business taxes Industries, professions and business tax centers Small business online learning Retirement plans for small entities and self-employed Self-employed individuals tax center Gig economy tax center
