Small Business and Self-Employed One-Stop Resource

IRS' Small Business Resource Guide Update page; includes a list of the most recent tax products. If you have the Small Business Resource Guide CD, you should bookmark this page for updates. http://www.irs.gov/businesses/small/

IRS Procedures FAQs

Answers to common questions about the IRS' procedures: http://www.business.gov/phases/managing/pay_taxes/irs_procedures_faq.html

If I don't agree with an audit assessment, do I have any appeal rights?

The IRS has an appeals system for people who do not agree with the results of an examination of their tax returns or with other adjustments to their tax liability. For further information on the appeals process, refer to Tax Topic 151, Your Appeal Rights.

How can I check on the status of my refund?

Refund information does not become available until it has been six weeks since you filed your tax return (three weeks if you filed electronically or through TeleFile.) After waiting the appropriate number of weeks, the fastest, easiest way to find out about your current year refund is to call the Automated Refund Service at 1-800-829-4477. Be sure to have a copy of your return available since you will need to know the first social security number shown on your return, the filing status, and the exact whole dollar amount of your refund. The IRS updates refund information every seven days. Refer to Tax Topic 152, Refunds - How Long They Should Take, for additional information.

I'm expecting a refund, but I have not filed my return and the deadline has passed. Will a late penalty be charged?

If there is a refund due to you, no penalty for late filing or late paying will be charged. The penalty is based upon the unpaid taxes as of the due date of the return.

I have not filed tax returns for several years. What should I do?

Call 1-800-829-1040 and request the nonfiler unit. The assistant will answer your tax questions and help you obtain blank prior year forms. For additional information, refer to Tax Topic 153, What to do if You Haven't Filed Your Tax Return.

The deadline for filing a return has passed and I did not file for an extension. What should I do?

You need to file the tax return as soon as possible. If any taxes are owed, pay them with your return. If you are unable to pay the amount in full, refer to Tax Topic 202, What To Do If You Can't Pay Your Tax.

I didn't get my W-2 by January 31, so I asked my employer for it, but I still don't have it. What should I do?

If you don't receive your W-2 by February 15, contact the IRS for assistance at 1-800-829-1040. Also, you may want to see Form 4852 (PDF file): http://ftp.fedworld.gov/pub/irs-pdf/f4852.pdf Substitute for a Missing Form W-2.

How can I get IRS forms and publications?

Forms and Publications electronically
Call 1-800-TAX-FORM (1-800-829-3676) 24 hours per day, seven days per week
Order by mail using the order blank in the tax package you receive in the mail
Pick them up at most local IRS offices, participating libraries, or post office

How do I obtain forms (including prior year) and publications not available on this website?

By phone: Call 1-800-829-3676 (available 24 hours a day, seven days a week).

How do I request a copy of my tax return for last year?

Form 4506 can be used to request copies of previously filed and processed tax returns or Forms W-2 only. The IRS cannot provide copies of information returns such as Forms 1099. There is a charge of $23.00 for each tax period requested. The IRS also provides tax return transcripts and copies of Forms W-2 only at no charge. For additional information, refer to Tax Topic 156, Copy of Your Tax Return - How to Get One.

Should I notify the IRS of my change of address?

If you have moved, you need to notify the IRS. That way we can change our records so that any tax refunds due to you or any other IRS communications will reach you in a timely manner. Refer to Tax Topic 157, Change of Address - How to Notify IRS, for additional information.

Can I combine my estimated tax payment with the payment for my Form 1040?

Estimated tax payments should not be sent with or be included in checks or money orders for payment of federal income tax with your return. Mail your estimated tax payments separately to the address shown in the 1040-ES instructions. For additional information on ensuring proper credit of payments, refer to Tax Topic 158.

If I mailed my return in after April 15th, would the return be considered received on the day it was postmarked or the day the IRS received it?

A return delivered to the Service by U.S. mail after the due date for the return is considered timely filed if the return was postmarked on or before the due date of the return. See IRC 7502(a). Effective July 30, 1996 this rule includes postmarks supplied by any private delivery service designated by the Service. To come within this rule, however, the return must be postmarked within the prescribed filing period. For example, an income tax return postmarked April 16 and received by the Service on April 20 is considered filed on April 20.

Where can I get information about becoming a licensed IRS tax preparer?

You do not have to be licensed or certified by the IRS in order to complete someone's income tax return for pay. You are, however, required to sign the return as a "Paid Preparer." An income tax return preparer may be subject to some civil penalties (and barred from practice) for knowingly preparing tax return(s) or refund claim(s) which understate the tax liability or overstate the refund based on unrealistic information. While not required to examine or review documents or other evidence to independently verify the taxpayer's information, the preparer must make reasonable inquiries if it appears to be incorrect or incomplete, or determine the existence of required facts and circumstances incident to a deduction. See Reg. 1.6694-1(e)(1). For additional information see Publication 470, Limited Practice Without Enrollment, and Publication 947, Practice Before the IRS and Power of Attorney.

How is the IRS notified of the entity classification under the new tax regulations?

Under new regulations, existing rules for determining whether an entity is a partnership rather than a corporation are replaced with a simplified elective system of entity classification. This approach is popularly called the check-the-box rules. See Reg. 301.7701-3 and Form 8832 for more information.

Internal Revenue Service's questions and answers

http://www.irs.gov/faqs/index.html/

IRS Small Business FAQs

http://www.irs.gov/faqs/faq12.html

Tax Terms

Glossary of common tax terms in interactive downloadable format: http://www.irs.gov/app/understandingTaxes/jsp/s_tools_glossary.jsp

Advance Earned Income Tax Credit Questions and Answers

Learn about the Advanced Earned Income Tax Credit and how your employees can benefit from it. http://www.irs.gov/individuals/article/0,,id=96515,00.html

IRS Forms and Publications

For the small business owner and the self-employed, research and download those forms and publications specific to your community or to all businesses. http://www.irs.gov/formspubs/index.html

IRS Tax Publications for Business

A listing of the most frequently requested business-oriented publications and business-oriented tax forms available from the IRS. http://www.irs.gov/businesses/small/article/0,,id=99200,00.html

Publications from the American Bar Association Tax Section

Link to the American Bar Association's page on taxation publications: http://www.abanet.org/tax/pubs/home.html

Tax Laws and Regulations

There's no doubt about it - tax rules can be complicated. Here's a place where you can learn more about IRS regulations. http://www.irs.gov/individuals/article/0,,id=98137,00.html

Plain Language Tax Regulations

List of tax regulations issued since August 1, 1995, with references to plain language summaries where available. This list also provides a way to comment on regulations with an open comment period. http://www.irs.gov/taxpros/content/0,,id=103728,00.html

Internal Revenue Bulletins

Keep up with the newest changes in procedure and official rulings! Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other interesting information in a series of weekly publications. The Bulletins are offered here in Adobe PDF format. http://www.irs.gov/businesses/lists/0,,id=98230,00.html

Federal Taxes

Depending on your business structure, you will have different types of federal taxes to pay. Different business structures (sole proprietorship, partnership, corporation, or limited liability company) have different income tax requirements regarding filing dates, forms required, tax rates, and calculations. The IRS lists the various business taxes and forms required for each legal structure:

Sole Proprietorships: http://www.irs.gov/businesses/small/article/0,,id=98202,00.html

Partnerships: http://www.irs.gov/businesses/small/article/0,,id=98214,00.html

Corporations: http://www.irs.gov/businesses/small/article/0,,id=98240,00.html

S Corporations: http://www.irs.gov/businesses/small/article/0,,id=98263,00.html

LLCs or LLPs: http://www.irs.gov/businesses/small/article/0,,id=98277,00.html

Federal income tax is a pay-as-you-go tax. Business owners generally pay income taxes in quarterly estimated income tax payments. For more information on estimated income tax payments, refer to IRS Publication 505, Tax Withholding and Estimated Tax.

Tax Calendar

The IRS Tax Calendar will help you find important individual, business, and excise tax dates. http://www.irs.gov/businesses/small/article/0,,id=104682,00.html

IRS Corporate Partnership Program

Help make tax time less taxing for your employees. Businesses with at least 100 employees qualify to join the IRS Corporate Partnership Program. http://www.irs.gov/formspubs/article/0,,id=97946,00.html

Tax and Accounting sites Directory

Tax and Accounting Sites Directory's: http://www.taxsites.com/

IRS Offers New Toll-Free Numbers to Assist Taxpayers:

http://www.irs.gov/newsroom/article/0,,id=103554,00.html

IRS Refunds

http://www.irs.gov/individuals/article/0,,id=96596,00.html

Source: http://www.irs.gov/businesses/small/

IRS Small Business Forms and Publications

http://www.irs.gov/businesses/small/article/0,,id=99200,00.html

State Tax Forms

http://www.taxadmin.org/fta/link/forms.html

Online Ordering for Employer Forms

http://www.irs.gov/businesses/page/0,,id=23108,00.html

Topical Index to Forms, Instructions and Publications

http://www.irs.gov/formspubs/article/0,,id=98171,00.html

Forms by Forms.gov

The Forms Catalog provides citizens and businesses with a common access point to federal agency forms.
http://www.forms.gov/bgfPortal/citizen.portal

Source: http://www.irs.gov/businesses/small/article/0,,id=99200,00.html