About Publication 560, Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) Publication 560 discusses retirement plans you can set up and maintain for yourself and your employees. This publication discusses retirement plans you can set up and maintain for yourself and your employees. About Publication 583, Starting a Business and Keeping Records Information about Publication 583, Starting a Business and Keeping Records, including recent updates and related forms. Publication 583 provides basic federal tax information for people who are starting a business. It also provides information on keeping records and shows a recordkeeping system. About Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration Publication 957 discusses back pay under a statute and special wage payments. It also explains how to report these payments to the Social Security Administration. This publication, written primarily for employers, discusses back pay under a statute and special wage payments. It also explains how to report these payments to the Social Security Administration (SSA) . About Publication 970, Tax Benefits for Education Publication 970 explains tax provisions for persons saving for or paying education costs for themselves or family members. It covers various types of educational assistance, tax credits, and nine other types of tax benefits. About Publication 976, Disaster Relief Publication 976 describes the tax benefits available to filers as a result of Hurricane Harvey and Tropical Storm Harvey, Hurricane Irma, Hurricane Maria, and the California wildfires. Publication 5146, Employment Tax Returns: Examinations and Appeal Rights (PDF) Publication 5146 discusses general rules and procedures that the IRS follows when examining employment tax returns. It explains what happens before, during, and after an examination, as well as appeal procedures and special procedures dealing with tips and worker classification issues.