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Tax Information For Businesses

Tax Information For Businesses Small Business and Self-Employed Tax Center Access to tax information useful to small businesses with assets of $10 million or less. IRS Job Opportunities for Department of Treasury Retirees LB&I and SBSE will be hiring some Federal annuitants, under the National Defense Authorization Act for FY 2010, as instructors, course writers and developers, and on-the job instructors. Large Business and International (LB&I) Tax Center Links that are helpful for large to mid-size businesses with assets greater than $10 million. Work Opportunity Tax Credit Extended Businesses, including tax-exempt employers, may qualify for the Work Opportunity Tax Credit for qualified veterans hired before January 1, 2014. Self-Employed Individuals Tax Center The basics on your tax responsibilities if you are self-employed or an independent contractor. Qualifying Advanced Energy Project Credit (section 48C) Notice 2013-12, issued February 7, 2013, announced the availability of $150,228,397 in section 48C tax credits in the Phase II allocation round in 2013. Application procedures are different than in the first allocation round. Abusive Tax Shelters and Transactions Guidance on abusive transactions, a tax shelter hotline, and enforcement activity. IRS Video Portal The IRS Video portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals. You will find video clips of tax topics, and archived versions of live panel discussions and webinars. Affordable Care Act Tax Provisions The Act contains provisions effective now and more to be implemented in the future. Alternative Motor Vehicle Credit The amount of credit varies by type of vehicle and which of four credits applies. Small Business Jobs Act of 2010 Tax Provisions Provisions are designed to encourage investment and provide access to capital for businesses. Coordinated Issue Papers - LB&I Guidance on complex and significant industry wide issues to ensure uniform application of the law. HIRE Act: Questions and Answers for Employers General information about the provisions of the Hiring Individuals to Restore Employment Act. Employment Taxes for Businesses The subject of employment taxes is not as formidable when you consult our comprehensive resources. Disaster Assistance and Emergency Relief for Individuals and Businesses Special tax law provisions may help taxpayers and businesses recover financially from a disaster. Small Business Forms and Publications Download multiple small business and self-employed forms and publications. e-file for Large Business and International (LB&I) Division Corporations e-file info for corporations that prepare and transmit electronic corporate income tax returns. Employer ID Numbers (EINs) Find out more on EINs or apply for one online. Employee Tool & Equipment Plans Addresses incorrect treatment of employee tool/equipment plans as tax-favored accountable plans. Deducting Business Expenses Find out what qualifies as a deductible business expense, including depreciation. EFTPS: The Electronic Federal Tax Payment System Electronic Federal Tax Payment System (EFTPS). Free from the US Treasury. Tax Calendar for Small Businesses and Self-Employed The tax calendar is available for downloading and printing, or you can view it online. Form 2290 e-file Approved 2290 e-file providers. U.S. Citizens and Resident Aliens Abroad This section covers tax topics for U.S. citizens or resident aliens living overseas. HCTC Information for Health Plan Administrators (HPAs) HPAs are key to the success of the HCTC by providing health insurance to eligible individuals. Excise Tax Information about the various programs, databases, and activities within Excise Tax. Industry Issue Resolution Program Programs and tools to assist taxpayers in resolving contentious and industry-specific tax issues. Estate and Gift Taxes General information on when these taxes apply and when they do not. IRS Realigns and Renames Large Business Division, Enhances Focus on International Tax Administration Realignment of Large and Mid-Size Business division into Large Business and International. Filing Late and/or Paying Late If taxes are not paid, and no effort is made to pay them, the IRS can ask a taxpayer to take action. Issue Tiering - LB&I Greater oversight and accountability for important issues. Information Returns Processing Don't guess; know which Information Return you need to file. LB&I Industry Director Guidance Industry-related & administrative guidance to ensure consistent tax administration. Online Ordering for Information Returns and Employer Returns Order information returns and employer returns online. Manufacturers' Energy Efficient Appliance Credit Modifications of Energy Efficient Appliance Credit for Appliances Produced After 2007. Audit Techniques Guides (ATGs) These guides contain examination techniques to assist examiners in performing examinations. New 1099-K Reporting Requirements for Payment Settlement Entities Describes responsibilities of 1099-K filers and provides links to forms and publications. Plug-In Electric Vehicle Credit (IRC 30 and IRC 30D) IRC 30 & 30D provide credits for certain Plug-in Electric Vehicles. Your Guide to an IRS Small Business Audit Video series shows small business owners steps of an audit and answers questions about the process Income from Abroad is Taxable The IRS reminds you to report your worldwide income on your U.S. tax return. Quality Examination Process QEP is a systematic approach for engaging & involving LB&I taxpayers in the tax examination process. Market Segment Understandings (MSU) The IRS and taxpayers in particular market segments, work together to improve tax compliance. Railroad Retirement Tax Act (RRTA) Desk Guide (January 2009) A resource tool to assist Revenue Agents who are assigned the examination of a railroad employer. Federal Payment Levy Program Certain payments to contractors/vendors may be subject to a levy to pay your delinquent tax debt. Research Credit Guidelines & audit technique guide for field examiners on the examination of Research Credit cases. Tax Information for Plan Sponsor/Employer Find the resources you need as an employer sponsoring a retirement plan. The International Tax Gap Difference between amount of tax taxpayers should pay and amount that is paid voluntarily & on time. Uncertain Tax Positions - Schedule UTP The IRS has finalized Schedule UTP and instructions for reporting of uncertain tax positions by certain corporations. IRS Non-Retaliation Policy IRS has a zero-tolerance policy for retaliation and has had one in place since 1998. Understanding the Large Business and International (LB&I) Division Examination Process Information guide about the entire examination process for LB&I corporations.

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