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.
Free
Customer Products
This link shows some examples of the free products IRS has available to assist
the small business owner:
Resources Specific to Agriculture
Reporting
Farm Income and Expenses
To educate taxpayers about their filing obligations, this fact sheet, highlights
some income sources and deductible business expenses of farmers.
Industries/Professions
– Agriculture/Farming
This page provides links to Agriculture-related topics such as tax tips,
financial resources, trends and statistics, forms, and more.
Forms
and Publications to Assist Farmers
This article contains links to Forms and Publications of interest to farmers.
Audit
Technique Guides – Agriculture
The IRS Market Segment Specialization Program (MSSP) publishes various guides
for use by IRS employees conducting audits and as information for taxpayers and
practitioners.
Foreign
Agricultural Workers
For U.S. tax purposes, Farm Workers may be treated differently than other
foreign employees.
Pub 225 – Farmers
Tax Guide
This publication explains how the federal tax laws apply to farming. Use this
publication as a guide to figure your taxes and complete your farm tax return.
Publication 51
(Circular A), Agricultural Employer’s Tax Guide
This publication is for employers of agricultural workers (farm workers). It
contains information that you may need to comply with the laws for agricultural
labor (farm work) relating to social security and Medicare taxes, FUTA tax, and
withheld federal income tax.
Disaster Information
Tax
Relief in Disaster Situations
Special tax relief and assistance is available to taxpayers in the
Presidentially-declared Disaster Areas.
Tax
Relief in Disasters - Information for Businesses
Special tax law provisions may help businesses recover financially from the
impact of a disaster, especially when the president declares their location to
be a major disaster area.