IRS Tax Resource Center
Overview
Starting, Operating, or Closing a Business
Whether you are a budding entrepreneur, or an established business owner, you will find everything you need to start and manage your business venture.
http://www.irs.gov/businesses/small/article/0,,id=110417,00.html
Business Taxes
The form of business you operate determines what taxes you must pay and how you pay them.
http://www.irs.gov/businesses/small/article/0,,id=98966,00.html
Nationwide Tax Forums
http://www.irs.gov/taxpros/article/0,,id=97192,00.html
Online Application - Form SS-4, Employer Identification Number (EIN)
Apply online for the Employer Identification Number (EIN), also known as a Federal Tax Identification Number.
http://www.irs.gov/businesses/small/article/0,,id=102767,00.html
Electronic Filing
Electronic Federal Tax Payments (EFTPS)
Businesses and individuals can use the Electronic Federal Tax Payment System to pay all their federal taxes electronically, 24 hours a day, 7 days a week, via the phone, personal computer (PC) software, or the Internet. Visit the EFTPS web site for all the latest information. Or visit the Department of Treasury's Financial Management Services web page on EFTPS.
http://www.eftps.gov
Employees
Businesses with Employees
Information about hiring, record keeping, and other topics for business owners with employees.
http://www.irs.gov/businesses/small/article/0,,id=98862,00.html
Employment Taxes for Small Business
If you have employees, you are responsible for Federal Income Tax Withholding, Social Security and Medicare taxes, and Federal Unemployment Tax Act (FUTA).
http://www.irs.gov/businesses/small/content/0,,id=98942,00.html
Resources
Small Business Resources
This section offers links to a broad range of resources across federal and state agencies.
http://www.irs.gov/businesses/small/content/0,,id=98864,00.html
E-News
http://www.irs.gov/businesses/small/content/0,,id=154826,00.html
Disaster Information
Special tax relief and assistance is available to taxpayers in the Presidentially-declared Disaster Areas.
http://www.irs.gov/newsroom/article/0,,id=108362,00.html
Help for Hurricane Victims:
The IRS provides relief and assistance to victims of hurricanes.
http://www.irs.gov/newsroom/article/0,,id=147085,00.html
Bplans Tax Articles
How Corporations are Taxed
Corporations are taxed differently than other business structures: a corporation is the only type of business that must pay its own income taxes on profits.
http://www.bplans.com/fb/article.cfm/85
How Limited Liability Companies (LLCs) are Taxed
A Limited Liability Company (LLC) is not a separate tax entity like a corporation; instead, it is what the IRS calls a "pass-through entity," like a partnership or sole proprietorship.
http://www.bplans.com/fb/article.cfm/86
How Partnerships are Taxed
For partnerships, paying taxes involves understanding difficult terms like "distributive share," "special allocation" and "substantial economic effect."
http://www.bplans.com/fb/article.cfm/84
How Sole Proprietors are Taxed
As a sole proprietor you must report all business income or losses on your personal income tax return; the business itself is not taxed separately.
http://www.bplans.com/fb/article.cfm/82
