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The Internal Revenue Service¡¯s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On April 16, 2019, the IRS announced the approval of three additional compliance campaigns.

Find out when you're required to report rental income and expenses on your property.

Withholding related forms and instructions.

Information about Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, including recent updates, related forms, and instructions on how to file. Employers use Form 8027 to annually report to the IRS receipts and tips from their large food or beverage establishments and to determine allocated tips for tipped employees.

The State and County tables in this section present financial data reported by individual owners of unincorporated businesses on Form 1040, Schedule C, Profit or Loss From Business (Sole Proprietorship), and Form 1065, U.S. Return of Partnership Income.

Planning what to do in case of a disaster is an important part of being prepared. The Internal Revenue Service encourages taxpayers to safeguard their records. Some simple steps can help taxpayers and businesses protect financial and tax records in case of disasters.

Information about Publication 15-T, Federal Income Tax Withholding Methods, including recent updates and related forms. Employers use Publication 15-T to figure the amount of federal income tax to withhold from their employees' wages.

Information about Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B, Schedule D, and Schedule R, including recent updates. Publication 4436 provides general rules from the IRS for paper and computer-generated substitutes for Form 941, Schedule B, and Schedule R.

Answers to frequently asked questions when using electronic accounting software record files in Small Business/Self-employed examinations.

Information about Form 4136, Credit For Federal Tax Paid On Fuels, including recent updates, related forms and instructions on how to file. Use Form 4136 to claim a credit for certain nontaxable uses of fuel, the alternative fuel credit, and a credit for blending a diesel-water fuel emulsion.