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Small business and self-employed tax centerResources for taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.
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Deferral of employment tax deposits and payments through December 31, 2020
The Coronavirus, Aid, Relief and Economic Security Act (CARES Act) allows employers to defer the deposit and payment of the employer's share of Social Security taxes and self-employed individuals to defer payment of certain self-employment taxes. These FAQs address specific issues related to the deferral of deposit and payment of these employment taxes, as well as coordination with the credits for paid leave under sections 7001 and 7003 of the Families First Coronavirus Response Act (FFCRA) and the employee retention credit under section 2301 of the CARES Act. These FAQs will continue to be updated to address additional questions as appropriate.
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SOI Tax Stats - Tax-exempt bonds studies terms and concepts
Explanation of the terms and concepts used in the annual Statistics of Income (SOI) studies of tax-exempt bonds.
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Listed transactions
Listed transactions, with citations of published guidance, regulations, or court cases.
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Corporations
401k Resource Guide Plan Participants General Distribution Rules
Explains the different forms of distribution.
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Administrators
Indian Tribal Governments News
The Indian Tribal Governments News is a periodic newsletter with information for Indian tribal governments from the office of Indian Tribal Governments (Tax-Exempt and Government Entities Division) at the IRS.
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Aerospace industry: Audit techniques guide - January 2005
The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.
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Corporations
Cloud computing environment
This cloud model promotes availability and is composed of five essential characteristics, three service models, and four deployment models.”
About IRS
Online account for individuals – Frequently asked questions
Find answers to your questions about your online account.
Dealing with Disaster from an Individual Tax Perspective - YouTube video text script
YouTube video titled "Dealing with Disaster from an Individual Tax Perspective"
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Individuals