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IRS Tax Center

IRS CONSTRUCTION CENTER

General Information for Businesses

Small Business and Self-Employed One-Stop Resource
This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.

Issue Management Resolution System
The IRS Stakeholder Liaison (SL) function has established the Issue Management Resolution System (IMRS). When stakeholder organizations notify the IRS of concerns about IRS policies, practices and procedures, SL researches the issues to bring about resolution.


Resources for Specific Communities

Industries and Professions
Specific tax information for Agriculture, Automotive, Construction, Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants, Tax Professionals, and other industries.


Resources Specific to Construction

Tax Tips - Construction
This section provides important information on topics such as accounting methods, excise taxes, and energy credits.

Related Links - Construction
This page provides you links to sites that have specific information dealing with construction.

Instructor's Educational Materials
Presentations, training material, and key issue analyses related to the Construction Industry.

Construction Federal Tax Curriculum (PDF)
A federal tax course designed to provide an overview of the federal income and employment tax issues that pertain to the Construction Industry.

Construction Industry Fact Sheet by Criminal Investigation (CI)
Special agents of IRS Criminal Investigation have investigated and recommended to the Department of Justice for prosecution several individuals involved in the construction industry.

Pub 3780 (Rev. 11-2003) (PDF)
Tax Information for Small Construction Busineshttp://10.1.10.10:8507/admin/pages/form?id=26ses

General Small Business Information
This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.

Avoiding Problems
This section contains important information on recordkeeping and warns you of fraudulent schemes.

Tax Laws and Regulations - Real Estate
This page provides links to recent revenue rulings and court cases, legal determination of business use of the home and regulations for the small business. This section includes accounting for constructions contracts.


Audit Technique Guides - Construction Industry

Drywallers (PDF)
Overview of the industry. Addresses specific aspects of a drywall contractor's business - business/economic environment; relationship with general contractor; cash vs. accrual method of accounting.

Masonry and Concrete Industry (PDF)
Provides industry practices; description of the industry; potential issues and terminology.

 
IRS TAX 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.

Business Taxes
The form of business you operate determines what taxes you must pay and how you pay them.


Getting Started

Tax Information for Businesses
If you run a small business or are self-employed, the IRS Web site offers a wide variety of information to help you.

Checklist for Starting a Business
This checklist provides the basic steps you should follow to start a business.

Business Structureshttp://10.1.10.10:8507/admin/pages/form?id=26
When beginning a business, you must decide what structure to use. Legal and tax considerations enter into this decision.

Employer ID Numbers (EINs)
An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. Generally, businesses need an EIN.

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.


IRS Forms and Publications

Forms and Publications
Need an IRS form or publication?


Electronic Filing

e-file for Business and Self-Employed Taxpayers
The IRS offers several electronic filing options designed specifically for the business filer. There are several ways you may choose to participate in thhttp://10.1.10.10:8507/admin/pages/form?id=26e IRS e-file for Business programs.

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.

QuickAlerts "More" e-file Benefits for EROs
Get on board and be one of the thousands of tax professionals that currently receive information on “up-to-the-minute” e-file events.


Employees

Businesses with Employees
Information about hiring, recordkeeping, and other topics for business owners with employees.

Independent Contractor vs. Employees
Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.

Employment Taxes for Small Businesses
If you have employees, you are responsible for Federal Income Tax Withholding, Social Security and Medicare taxes and Federal Unemployment Tax Act (FUTA).

IRS Withholding Calculator
This easy-to-use calculator can help you figure your employees’ Federal income tax withholding so you can withhold the correct amount from their pay.

Retirement Plans for Small Businesses
Are you looking for information on employee retirement plans in order to provide better service to all your employees?


Talk With The IRS

Contact My Local Office
IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems, every business day.

Taxpayer Advocate Service
The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.

Learning Center

On-Line Classroom
The Small Business/Self-Employed Virtual Small Business Tax Workshop is designed to help new and existing small business owners understand and meet their federal tax obligations.

Small Business Tax Workshops
Throughout the country various non-profit and government organizations offer small business workshops.


Resources

Small Business Resources
This section offers links to a broad range of resources across federal and state agencies.

Small Business Products Online Ordering
Looking for a tool to help you meet your tax requirements? Choose from our free products, developed especially for the Small Business/Self-Employed person, and obtain updated information on existing products.

e-News for Small Businesses
e-News for Small Businesses is a free electronic mail service designed to provide tax information for small business owners and self-employed individuals. Sign-up and you will receive information about:

  • Important upcoming tax dates
  • What's new for small businesses on the IRS Web site
  • Reminders and tips to assist small businesses with tax compliance
  • IRS News Releases and special IRS announcements.

Abusive Tax Schemes

Tax Scams - How to Recognize and Avoid Them
To help the public recognize and avoid abusive tax schemes, the IRS offers an abundance of educational materials. Participating in illegal schemes to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. Education is the best way to avoid the pitfalls of these "too good to be true" tax scams.


Disaster Information

Help for Hurricane Victims: Information on Tax Relief, Charitable Issues
The Internal Revenue Service is working to provide appropriate relief and assistance to victims of Hurricanes Katrina, Rita and Wilma.

Tax Relief in Disaster Situations
Special tax law provisions may help taxpayers recover financially from the impact of a disaster, especially when the president declares their location to be a major disaster area.


Resources for Specific Communities

Industries/Professions
Specific tax information for Agriculture, Automotive, Child Care, Construction, Cosmetology, Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants, Tax Professionals, and other industries.

Tax Information for International Businesses
This section provides a vast amount of information on U.S. taxes for both aliens living in the U.S. and U.S. citizens located overseas.

Tax Information for Tax Professionals
Provides links to items on IRS.GOV which are helpful to the tax professional. We want to make it easy for tax professionals to find everything they need.