Partnerships

Understand your federal tax obligations as a partnership; a relationship between two or more people to do trade or business.
General Information

Employer identification number

Find out if you need an employer identification number (EIN). Get one online, free from the IRS. Don’t pay for an EIN.
General Information
Small Businesses

IRS self-service payment plan options – Fast, easy and secure

FS-2024-20, June 2024 — When taxpayers cannot pay what they owe in full, the IRS provides numerous self-service payment plan options. ob体育ever, it might be beneficial for taxpayers to explore non-IRS options depending on their financial situation.
General Information
Individuals, Businesses

Business taxes

Learn about the types of federal business taxes.
General Information
Small Businesses

Reminder to businesses: The employer-provided Childcare Tax Credit is worth up to $150,000

Tax Tip 2025-39, June 12, 2025 — The employer-provided Childcare Tax Credit is an incentive for businesses to provide childcare services to their employees.
General Information
Individuals

ob体育 IRS ID theft victim assistance works

Understand the IRS identity theft victim assistance process. Learn what happens if the IRS detects a suspicious return or if you report being a victim.
General Information
Individuals

Taxpayer First Act - IRS Modernization

The IRS Commissioner must appoint an IRS Chief Information Officer (CIO).
General Information

What's new — Estate and gift tax

Find the latest information and guidance on filing estate and gift tax.
General Information
Small Businesses

Instructions for requesting copy of fraudulent returns

Instructions for identity theft victims to obtain the fraudulent tax return using their names and SSNs as primary or secondary filers.
General Information
Individuals

Reporting payments to independent contractors

You may have to file Form 1099-NEC, Nonemployee Compensation, to report payments you make to independent contractors.
General Information
Small Businesses