Listed below are links to basic federal tax information for people who are starting a business, as well as information to assist in making basic business decisions. The list should not be construed as all-inclusive. Other steps may be appropriate for your specific type of business. Information about specific industries can be found on the Industries/Professions webpage. For information regarding state-level requirements for starting and operating a business, please refer to your state's website. What New Business Owners Need to Know About Federal Taxes Is it a Business or a Hobby? Selecting a Business Structure Employer Identification Number (EIN) Business Taxes Recordkeeping When Do I Start My Tax Year? Checklist for Starting a Business Types of Retirement Plans Small Business Publications Related Topics Online Learning and Educational Products Online Tax Calendar Publications Publication 4591 (PDF) Recommended Reading for Small Businesses 需要一个雇主身份识别号码(EIN)? 查找如何申请 (英文)