IRS Small Business and Self-Employed Tax Center
Federal filing, payment, recordkeeping, employer, and retirement-plan guidance for businesses and self-employed taxpayers.
RESOURCE LIBRARY
Find a clearer starting point.
Search reviewed, source-attributed information across the business lifecycle.
12 resourcesEvery result identifies its source.
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.
Buy an Existing Business or Franchise
Review due diligence, valuation, financing, and franchise considerations before acquiring a business.
Find Local Small Business Help
Locate SBA district offices, SCORE mentors, Small Business Development Centers, and Women’s Business Centers.
Employer Identification Numbers
Determine whether you need an EIN and apply directly with the IRS.
Limited Liability Company Tax Information
Learn how the IRS classifies single-member and multi-member LLCs for federal tax purposes.
Estimated Taxes
Learn who must make estimated payments, how to calculate them, and when payments are due.
Business Guide
Explore planning, launch, management, and growth topics for small businesses.