5. Taxes

About Form 3115, Application for Change in Accounting Method

Information about Form 3115, Application for Change in Accounting Method, including recent updates, related forms and instructions on how to file.

About Form 8959, Additional Medicare Tax

Information about Form 8959, Additional Medicare Tax, including recent updates, related forms and instructions on how to file. Use this form to figure the amount of Additional Medicare Tax you owe and the amount of Additional Medicare Tax withheld by your employer, if any.

About Publication 15, (Circular E), Employer's Tax Guide

Publication 15 explains an employer's tax responsibilities for withholding, depositing, reporting, and paying employment taxes. Includes the tax tables needed to figure the taxes to withold from each employee. This publication explains your tax responsibilities as an employer.

About Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)

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 510, Excise Taxes

Publication 510 covers the excise taxes for which you may be liable. This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. It also covers fuel tax credits and refunds.

About Publication 538, Accounting Periods and Methods

Publication 538 explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.

About Publication 551, Basis of Assets

Information about Publication 551, Basis of Assets, including recent updates and related forms. Publication 551 discusses basis, the amount of your investment in property. It discusses cost basis, adjusted basis, and basis other than cost.

About Schedule A (Form 1040), Itemized Deductions

Information about Schedule A (Form 1040), Itemized Deductions, including recent updates, related forms and instructions on how to file. Schedule A (Form 1040) is used by filers to report itemized deductions.

About Schedule SE (Form 1040), Self-Employment Tax

Information about Schedule SE (Form 1040), Self-Employment Tax, including recent updates, related forms and instructions on how to file. Schedule SE (Form 1040) is used by self-employed persons to figure the self-employment tax due on net earnings.