Publication 538, Accounting Periods and Methods
This publication 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.
Publication 541, Partnerships
This publication provides supplemental federal income tax information for partnerships and partners. It supplements the information provided in the instructions for Form 1065, U. S. Return of Partnership Income, and the Partner’s Instructions for Schedule K-1 (Form 1065).
Publication 560, Retirement Plans for Small Business
This publication discusses retirement plans you can set up and maintain for yourself and your employees.
Publication 587, Business Use of Your Home (Including Use by Daycare Providers)
This publication explains how to figure and claim the deduction for business use of your home. It includes special rules for daycare providers.
Publication 595, Capital Construction Fund for Commercial Fishermen
This publication discusses the Capital Construction Fund (CCF). The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels.
Publication 925, Passive Activity and At-Risk Rules
This publication discusses the passive activity and at-risk rules that may limit the amount of deductible losses from a trade, business, rental, or other income-producing activity.
Publication 946, How To Depreciate Property
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation.
Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)
This publication explains why, when, and where to report cash payments over $10,000. It also discusses the substantial penalties for not reporting them.
Publicación 1544 (SP), Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio)
En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos.
Schedule C-EZ (Form 1040), Net Profit From Business
You can use this schedule if you operated a business or practiced a profession as a sole proprietorship or qualified joint venture, or you were a statutory employee and you have met all the requirements listed in Schedule C-EZ, Part I.