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	The latest tax resources and information for your small business, brought to you by the Internal Revenue Service (IRS)

Tax Forms and Publications

Employers

	Form 941 - Employer's Quarterly Federal Tax Return Form for making quarterly payments for employee withholding and FICA
	Form 944 – Employer’s Annual Withholdings Designed for employers whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less will file and pay these taxes once a year instead of every quarter.
	Form 940 - Employer's Annual Federal Unemployment (FUTA) Tax Return Form for making quarterly FUTA payments
	Form SS-4 - Application for Employer ID Number Form used to apply for an EIN
	Form W-4 - Employee's Withholding Allowance Certificate Form filled out by employees to help you calculate correct withholding
	Publication 15 - Circular E Employer's Tax Guide Detailed explanation of an employer's tax responsibilities
	Publication 15A - Employer's Supplemental Tax Guide Supplement to Circular E; contains specialized employer tax information including employee/independent contractor definitions

	Schedule C - Profit and Loss from Business Schedule used by sole proprietorships for determining profit or loss; accompanies Form 1040
	Schedule C-EZ - Net Profit from Business Short form of Schedule C for sole proprietorships with expenses of $2,500 or less; accompanies Form 1040
	Form 1040-ES - Estimated Tax for Individuals Package for figuring out and filing quarterly estimated income taxes
	Publication 334 - Tax Guide for Small Business General information about tax laws as they apply to sole proprietors and others using Schedule C or Schedule C-EZ

Corporations

	Form 1120 - U.S. Corporation Income Tax Return Corporate tax return for C corporations
	Form 1120A - U.S. Corporation Short-Form Income Tax Short-form version of corporate tax return for C corporations
	Form 1120S - Income Tax Return for an S Corporation Return for S corporations to report items of income, gain or loss, deductions, and credits; generally an information return
	Schedule K-1 (Form 1120S) - Shareholder's Share of Income, Credits, Deductions, etc Schedule to be provided to each shareholder detailing his/her share of S corporation items listed on Schedule K of Form 1120S
	Publication 542 - Corporations Overview of tax laws as they apply to corporations

Partnerships

	Form 1065 - U.S. Return of Partnership Income Information return for partnerships, LLCs, and LLPs to report items of income, gain or loss, deductions, and credits
	Schedule K-1 (Form 1065) - Partner's Share of Income, Credits, Deductions, etc Schedule to be provided to each partner detailing his/her share of items listed on Schedule K of Form 1065
	Publication 541 - Partnerships Overview of how income tax law applies to partnerships

	Publication 509 - Tax Calendars 12-month tax calendars including key filing dates for employers
	Publication 535 - Business Expenses A discussion of common business expenses, including what is and is not deductible
	Publication 583 - Starting a Business and Keeping Records Basic information for new business owners, including a discussion on effective record keeping
	Publication 587 - Business Use of Your Home Overview of the home-office deduction, including requirements to qualify
	Publication 1518 - Tax Calendar for Small Business July-June tax calendar for small businesses that includes key filing dates and other advice

All forms and publications

Tax Filing Information

IRS e-file for Business and Self-Employed Taxpayers
Take advantage of fast and easy e-filing and direct payment.

Features, Benefits & Instructions for Credit Card Payments
Discover the ease and convenience of using your American Express^� Business Card to pay your taxes.

Where to File Your Tax Return
Find the federal and state addresses where returns should be mailed.

IRS Resources