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Review a list of online publications for small businesses.

Tax Tip 2022-109, July 19, 2022 — When a business hires an independent contractor, the employer is generally not responsible for withholding income taxes, Social Security, or Medicare taxes from their compensation. However, by law, business taxpayers who pay nonemployee compensation of $600 or more must report these payments to the IRS.

A description of FTDs and why they are important is provided.

CP111 tells you we made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.

CP112 tells you we made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.

An overview of employment tax compliance for tax-exempt organizations.

Information about withholding on payments of U.S. source income to foreign persons (IRC 1441 to 1443 (Form 1042)).

Cafeteria plans are employee benefit plans that meet the regulations of section 125 of the Internal Revenue Code. Find answers to frequently asked questions.

The payee's name and taxpayer identification number (TIN) on your information return is missing or doesn’t match our records.

We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes.