On this page: Business Tax Centers Industry Specific Tax Centers The following tax centers have been developed to help you quickly find information related to your particular area of interest, industry or profession on one page. If you wish to establish a tax center on your website, simply pick and choose from the short descriptions and links below and incorporate these links and descriptions on your website. Business Tax Centers Small Business and Self-Employed Tax Center The links on this page provide important information for all small businesses and self-employed individuals. Self-Employed Individuals Tax Center The links on this page provide basic information to individuals who are self-employed independent contractors. Tax Professionals The links on this page provide information such as Service wide Key Messages, Circular 230, and the Tax Gap for Tax Professionals. Large Business and International Tax Center The Large Business and International (LB&I) Division serves corporations, subchapter S corporations, and partnerships with assets greater than $10 million. This tax center includes information regarding LB & I programs and resources. Disaster Assistance and Emergency Relief for Individuals and Businesses Special tax law provisions may help taxpayers and businesses recover financially from the impact of a disaster, especially when the president declares their location to be a major disaster area. Depending on the circumstances, the IRS may grant additional time to file returns and pay taxes. IRS Video Portal The IRS Video portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals. You will find video clips of tax topics, archived versions of live panel discussions and webinars. Industry Specific Tax Centers Agriculture Tax Center Links to agriculture-related topics such as tax tips, financial resources, trends and statistics, forms, and more. Audit Techniques Guides (ATGs) The Audit Techniques Guides (ATG) focus on developing highly trained examiners for a particular market segment. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations. Automotive Tax Center The links on this page provide information such as tax tips and trends and statistics for the Automotive industry. Child and Adult Care Tax Center The Child and Adult Care Tax Center contains links to child and adult care related topics such as the Child Care Provider Audit Techniques Guide, forms, publications, and related links. Fishing Tax Center This page provides links to the most common topics in the fishing industry. Gas Retailers Tax Center The links on this page provide information such as tax tips and trends and statistics for gas retailers. Gig Economy Tax Center Find links on this page useful if you use online platforms to provide car rides, rent a spare bedroom, or to connect and provide a number of other goods or services. The sharing economy is also referred to as the on-demand, gig or access economy. Indoor Tanning Services Tax Center This is a one-stop page for indoor tanning service providers, containing information on filing and paying the indoor tanning excise tax. This excise tax is part of the Affordable Care Act. Information for Industries Where Tips are Customary The links on this page provide information for all industries that deal with tip income and reporting tips. Marijuana Industry Guidance for taxpayers in the marijuana industry. Money Services Business Information Center Businesses offering check cashing, money orders, travelers checks, money transfers, currency dealing or exchange, and pre-paid access (formerly stored value) products are Money Services Businesses and are subject to Bank Secrecy Act requirements. Payroll Professionals Tax Center - Information for Payroll Professionals and Their Clients Information for payroll professionals and their clients. This page includes links to information on employment taxes, worker classification, electronic filing, employment tax related forms and publications, news and events, and more. Real Estate Tax Center The links on this page provide information such as tax tips and trends and statistics for the real estate industry. Restaurants Tax Center The links on this page provide information such as tax tips and trends and statistics for the restaurant industry. Trucking Tax Center This page provides the latest information on Form 2290 and 2290 e-file.