Internal Revenue Service (IRS) http://www.irs.gov/

IRS information on going out of business (this site)

web site collection standards

Taxpayer Advocate Service (TAS)

Tax Scams – How to Recognize and Avoid Them

information for small businesses

EIN on-line – get it within minutes, immediately recognized by IRS systems

The Internal Revenue Service manual (IRM)

record keeping

Self-Employed Individuals Tax Center

e-News For Tax Professionals

forms and publications

IRS identity protection specialized unit – toll-free 800-908-4490

EO e-Postcard

Small Business and Self-Employed

  • One-Stop Resource at offers tax help through an indexed list of topics or alphabetically by business type (such as sole proprietor, partnership, or corporation)Tax compliance calendar
  • e-News for Small Businesses The Small Business/Self-Employed division has a free electronic mail service designed to provide tax information for small business owners. Sign-up for the Small Business/Self-Employed mailing
  • Form 944, Employer’s Annual Federal Tax Return This is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of quarterly. The IRS will notify you if you qualify to file Form 944
  • Tax Help for Small Businesses and the Self-Employed. If you are starting or currently operating a small business, IRS has an extensive array of tax information, forms, publications and online tools and resources is available on line.
  • 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. 2/7/09
  • Starting a Business This checklist provides the basic steps you should follow to start a business. 2/7/09
  • Employer ID Numbers Employer Identification Number, also known as a Federal Tax Identification Number, is used to identify a business entity.
  • Online tools available at http://www.irs.gov/ include:
    • Sales Tax Deduction Calculator
    • Where’s My Refund
    • IRS Withholding Calculator
    • Internet EIN: Application for
    • Employer Identification Number (EIN)
    • Electronic Federal
    • Tax Payment System
    • e-file
    • Online Payment Agreement
    • Authorized e-file Provider (for Individuals) List
    • Alternative Minimum Tax (AMT) Assistant
    • EITC Assistant (available in English and Spanish)
    • Tax Trails (offers answers to many common tax questions)
    • Walk-in Site Search

Appeals 2/7/09

Identify Theft

Business and Specialty Tax Help Line

  • 800-829-4933

Information Reporting Program Customer Service

  • 866-455-7438
  • International: 304-263-8700
  • TTY/TDD: 304-267-3367
  • E-mail: mccirp@irs.gov

Credit Card Payments (Forms 1040)

  • 800.2PAY.TAX (800-272-9829)
  • 800.PAY.1040 (888-729-1040)

Local IRS Office Locations

Earned Income Tax Credit (EITC)

National Taxpayer Advocate Case Intake Line

  • 877-777-4778 or
  • TTY/TDD: 800-829-4059

Electronic Federal Tax Payment System (EFTPS) Enrollment

  • Individuals: 800-316-6541
  • Business: 800-555-4477
  • Spanish: 800-244-4829
  • TTY/TDD: 800-733-4829

TE/GE Customer Account Services

  • 877-829-5500

Electronic IRS

Order Tax Forms or Publications 2/7/09

  • 800-829-3676

Employer Identification Number (EIN)

Tax Help Line for Individuals

  • 800-829-1040

Filing Locations

Where’s My Refund? 800-829-4477