About Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C) Publication 334 contains general information about the federal tax laws that apply to small business owners who are sole proprietors or statutory employees. About Publication 463, Travel, Gift, and Car Expenses Information about Publication 463, Travel, Entertainment, Gift, and Car Expenses, including recent updates. Publication 463 explains what expenses are deductible, how to report them, what records you'll need, and how to treat expense reimbursements. About Publication 514, Foreign Tax Credit for Individuals Information about Publication 514, Foreign Tax Credit for Individuals, including recent updates and related forms. Publication 514 discusses the credit you may be able to take if you paid taxes to a foreign country on foreign source income and you are subject to U.S. tax on that same income. About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Information for Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, including recent updates and related forms. Publication 515 is used by withholding agents who pay income to foreign persons. About Publication 526, Charitable Contributions Information about Publication 526, Charitable Contributions, including recent updates. Publication 526 explains how to claim a deduction for charitable contributions. About Publication 535, Business Expenses Information about Publication 535, including recent updates, related forms, and instructions on how to file. 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. About Publication 541, Partnerships Information about Publication 541, Partnerships, including recent updates and related forms. Publication 541 explains how the tax law applies to partnerships and to partners. Partnerships pass through profits (losses) to their partners, who must include the partnership items on their tax returns. About Publication 550, Investment Income and Expenses Information about Publication 550, Investment Income and Expenses, including recent updates and related forms. Publication 550 discusses the tax treatment of investment income and expenses. About Publication 561, Determining the Value of Donated Property Publication 561 is designed to help donors and appraisers determine the value of property that is given to qualified organizations. Publication 595 (10/2020), Capital Construction Fund for Commercial Fishermen About Publication 598, Tax on Unrelated Business Income of Exempt Organizations Publication 598 covers the rules for the tax on unrelated business income of exempt organizations. It explains which organizations are subject to the tax, the requirements for filing a tax return, and what an unrelated trade or business is. This publication covers the rules for the tax on unrelated business income of exempt organizations. It explains which organizations are subject to the tax, the requirements for filing a tax return, what an unrelated trade or business is and how to figure unrelated business taxable income About Publication 925, Passive Activity and At-Risk Rules Information about Publication 925, Passive Activity and At-Risk Rules, including recent updates and related forms. Publication 925 discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. About Publication 946, How to Depreciate Property Publication 946 explains how you can recover the cost of business or income-producing property through deductions for depreciation. About Publication 947, Practice Before the IRS and Power of Attorney Publication 947 discusses who can represent a taxpayer before IRS and what forms or documents are used to authorize a representative. Usually, attorneys, CPAs, enrolled agents, and enrolled actuaries can represent taxpayers before IRS. This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative. About Publication 1167, General Rules and Specifications for Substitute Forms and Schedules Information about Publication 1167, General Rules and Specifications for Substitute Tax Forms and Schedules, including recent updates. The purpose of this revenue procedure is to provide guidelines and general requirements for the development, printing, and approval of substitute tax forms. 1019 Publ 3112 (PDF) IRS e-file Application and Participation 1220 Publ 4163 (PDF) Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns, provides Authorized IRS e-file Providers (Providers) and Large Taxpayers with specific requirements and procedures for electronic filing through the MeF system. 1020 Publ 4164 (PDF) Publication 4164, Modernized e-file Guide for Software Developers and Transmitters, outlines the communication procedures, transmission formats, business rules and validation procedures for returns e-filed through the Modernized e-file (MeF) System. To develop software for use with the MeF system, Software Developers and Transmitters should use the guidelines provided in this publication along with the Extensible Markup Language (XML) Schemas made available yearly.