FICA Tip Credit for employers

This tax credit is available to food and beverage employers for the Social Security and Medicare taxes they pay on their employees’ tip income.
General Information
Small Businesses

Delaware - Local standards: Housing and utilities

Housing and utilities allowable expenses for Delaware.
General Information
Small Businesses

Using EFTPS to submit payments

The withholding agent may use EFTPS, a free tax payment service from the U.S. Department of Treasury, to pay section 1446 tax, including installment payments.
Forms and Instructions
Tax Professionals, Businesses

Kentucky - Local standards: Housing and utilities

Housing and utilities allowable expenses for Kentucky.
General Information
Small Businesses

Oregon - Local standards: Housing and utilities

Housing and utilities allowable expenses for Oregon.
General Information
Small Businesses

Publication 536 will no longer be revised

The 2023 Publication 536 is the final revision. Information for net operating losses can be found in the Instructions for Form 172.
Forms and Instructions
Businesses, Tax Professionals

Due date correction for furnishing certain 2024 information return statements to recipients

Due dates to furnish 2024 statements to recipients that were listed in the 2024 General Instructions for Certain Information Returns as February 17, 2025, should be February 18, 2025.
Forms and Instructions
Businesses

Businesses with employees

Review tax-related responsibilities for businesses with employees.
General Information
Small Businesses

Bankruptcy frequently asked questions

Get answers to frequently asked questions (FAQs) about bankruptcy and taxes.
General Information
Individuals, Businesses

Tax year 2023 Directions for corporations to e-file

Tax Year 2023 Directions for Corporations to e-file
General Information
Large Businesses