IRS Small Business and Self-Employed Tax Center
Federal filing, payment, recordkeeping, employer, and retirement-plan guidance for businesses and self-employed taxpayers.
CORE TOPICS
View all topics →A working library for owners and decision-makers
01Accounting
Clear financial records and reporting foundations.
02BookkeepingSystems for recording, reconciling, and understanding activity.
03Business FormationEntity choices, responsibilities, and registration context.
04Business PlanningPlanning, forecasting, funding, and disciplined growth.
05Business StartupsFrom concept and registration to early operations.
06Buying A BusinessDue diligence and transition questions before acquisition.
07ConsultingOutside perspective for complex business decisions.
08Sole ProprietorPlanning and tax basics for independent owners.
09TaxesFederal and state concepts, deadlines, and records.
REVIEWED STARTING POINTS
Browse the library →Useful resources
Choose a Business Structure
Compare sole proprietorships, partnerships, corporations, S corporations, and limited liability companies before you register.
Write Your Business Plan
Use established planning formats and examples to explain how your business will operate, compete, and grow.
Launch Your Business
A practical federal overview of registration, tax IDs, licenses, banking, insurance, and other startup steps.
Recordkeeping for Businesses
Understand the kinds of records a business should retain to support income, expenses, assets, and tax returns.
Self-Employed Individuals Tax Center
Federal guidance for independent contractors, sole proprietors, and others carrying on a trade or business.
PRESS & ARTICLES
All articles →Perspective for the decisions ahead
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