The IRS produces many free publications to assist you. Most can be downloaded from IRS.gov or you can order any
of them free by calling 800-829-3676. You can buy a DVD of current and prior year tax forms and publications from the
National Technical Information Service at 877-233-6767 or order it online from IRS.gov. To order forms via fax, call 703-605-6900
(not a toll-free call).
A-Z Index for Business
Know what you’re looking for and want to find it fast? The Small Business and Self-Employed Tax Center on IRS.gov has an alphabetical topical index of business topics and publications.
Pub. 1, Your Rights as a Taxpayer, explains your rights at each step in the examination and collection process.
Pub. 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree (PDF)
Pub. 15, Circular E, Employer’s Tax Guide. Also see Forms 940, 941.
Pub. 15-A, Employer’s Supplemental Tax Guide, supplements Circular E and contains information on specialized topics such as employee classification and sick pay.
Pub. 15-B, Employer’s Tax Guide to Fringe Benefits
Pub. 51, Circular A, Agricultural Employer’s Tax Guide, explains your tax responsibilities as an agricultural (farm) employer. Also see Form 943 (PDF).
Pub. 225, Farmer’s Tax Guide, identifies the kinds of farm income that must be reported and the deductions that can be taken. Also see Forms 1040 (Schedules A, D, F, J, SE), 4136, 4562, 4684, 4797.
Pub. 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ), explains federal tax laws that apply to sole
proprietorships. Also see Forms 1040 (Schedules C, C-EZ), 1040-ES, 1040-V.
Pub. 463, Travel, Entertainment, Gift, and Car Expenses. Also see Forms 2106, 2106-EZ.
Pub. 505, Tax Withholding and Estimated Tax, discusses the two methods of paying federal taxes by individuals: tax withholding
and estimated tax. It also explains how taxpayers can take credit on their returns for withheld and estimated taxes. Also see
Forms 1040-ES, 2210, 2210-F, W-4, W-4P.
Pub. 509, Tax Calendars for 2010, contains three tax calendars (general, employer’s, and excise) and lists specific due dates for
filing tax forms, paying taxes and taking other required actions.
Pub. 510, Excise Taxes, covers in detail the various federal excise taxes reported on Forms 11-C, 720, 730. Also see Forms 11-C, 637, 720, 730, 6197, 6627, 8849.
Pub. 531, Reporting Tip Income
Pub. 535, Business Expenses
Pub. 536, Net Operating Losses for Individuals, Estates, and Trusts. Also see Form 1045.
Pub. 537, Installment Sales. Also see Form 6252.
Pub. 538, Accounting Periods and Methods. Also see Forms 1128, 3115.
Pub. 541, Partnerships. Also see Form 1065, 1065 (Schedule K-1).
Pub. 542, Corporations. Also see Forms 1120, 1120-S.
Pub. 544, Sales and Other Dispositions of Assets. Also see Forms 1040 (Schedule D), 4797, 8824.
Pub. 547, Casualties, Disasters, and Thefts (Business and Non-Business). Also see Forms 4684, 4797.
Pub. 551, Basis of Assets
Pub. 552, Recordkeeping for Individuals
Pub. 553, Highlights of 2009 Tax Changes
Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund. Also see Forms 843, 1040-X, 2848, 4506, 8379, 8857.
Pub. 557, Tax-Exempt Status for Your Organization. Also see Forms 990, 990-EZ, 990-PF, 1023, 1024.
Pub. 560, Retirement Plans for Small Business. Also see Forms 5305-SEP, 5304-SIMPLE, 5305-SIMPLE, 5500, 5500-EZ.
Pub. 564, Mutual Fund Distributions. Also see Forms 1040 (Schedules B, D), 1099-DIV.
Pub. 575, Pension and Annuity Income. Also see Forms 1040, 1040A, 1099-R, 4972.
Pub. 583, Starting a Business and Keeping Records. Also see Forms SS-4, 940, 941, 1040 (Schedules C, C-EZ, F, and SE).
Pub. 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)
Pub. 584-B, Business Casualty, Disaster, and Theft Loss Workbook
Pub. 587, Business Use of Your Home. Also see Form 8829.
Pub. 590, Individual Retirement Arrangements (IRAs). Also see Forms 1040, 1040A, 1099-R, 5329, 8606.
Pub. 594, The IRS Collection Process (PDF)
Pub. 595, Capital Construction Fund for Commercial Fishermen
Pub. 598, Tax on Unrelated Business Income of Exempt Organizations.
Also see Form 990-T (PDF).
Pub. 908, Bankruptcy Tax Guide.
Also see Forms SS-4 (PDF), 982 (PDF), 1041 (PDF), 1041-ES (PDF).
Pub. 910, IRS Guide to Free Tax Services(PDF)
Pub. 925, Passive Activity and At-Risk Rules (PDF).
Also see Forms 4952 (PDF), 6198 (PDF), 8582 (PDF), 8582-CR (PDF), and 8810 (PDF).
Pub. 939, General Rule for Pensions and Annuities (PDF).
Also see Form 1099-R (PDF).
Pub. 946, How to Depreciate Property (PDF).
Also see Form 4562 (PDF).
Pub. 947, Practice Before the IRS and Power of Attorney.
Also see Forms 2848 (PDF), 8821 (PDF).
Pub. 954, Tax Incentives for Distressed Communities (PDF), is a publication for business owners who want to find out if they qualify for certain tax incentives designed to help empowerment zones, enterprise communities, renewal communities, and other distressed communities.
Also see Forms 3800 (PDF), 5884 (PDF), 8844 (PDF), 8845 (PDF), 8850 (PDF), 8861, 8912 (PDF).
Pub. 966, The Secure Way to Pay Your Federal Taxes (PDF), is an overview of EFTPS for businesses and individuals. This publication is also available in Spanish (Pub. 966SP) (PDF).
Pub. 971, Innocent Spouse Relief.
Also see Form 8857 (PDF).
Pub. 1244, Employee’s Daily Record of Tips and Report of Tips to Employer (PDF), is a handy record that employees receiving tip income may use to document their daily tips and report them to their employer.
Also see Forms 1040 (PDF) and 4137 (PDF).
Pub. 1542, Per Diem Rates (For Travel Within the Continental United States) (PDF)
Pub. 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business).
Also see Form 8300 (PDF).
Pub. 1546, Taxpayer Advocate Service—Your Voice at the IRS (PDF)
Pub. 1635, Understanding your EIN (PDF)
Pub. 1779, Independent Contractor or Employee (PDF)
Pub. 1796, IRS Tax Products DVD
Pub. 2105, Why Do I Have to Pay Taxes? (PDF)
Pub. 3066, Have You Had Your Check-Up This Year? (PDF)... for 401(k) Retirement Plans, a tri-panel pamphlet designed to inform and encourage employers to perform a periodic “check-up” of their 401(k) retirement plan through the use of a checklist (Pub. 4531) (PDF) and how to initiate corrective actions if necessary.
Pub. 3144, Tips on Tips for Employers (PDF)
Pub. 3402, Tax Issues for LLCs (PDF)
Pub. 3611, E-File Electronic Payments (PDF)
Pub. 3780, Tax Information for Small Construction Businesses (PDF)
Pub. 3998, Choosing a Retirement Solution for Your Small Business (PDF).
Also see Forms 5500 (PDF), 5500-EZ (PDF), 5558 (PDF).
Pub. 4118, Lots of Benefits—Retirement Plans Life Cycle (PDF), is an introductory brochure that highlights the benefits of retirement plans to both businesses and employees.
Pub. 4132, EFTPS Online Fact Sheet (PDF)
Pub. 4169, EFTPS Tax Professional Guide (PDF)
Pub. 4222, 401(k) Plans for Small Businesses (PDF).
Also see Forms 5500 (PDF), 5500-EZ (PDF), 5558 (PDF).
Pub. 4224, Retirement Plan Correction Programs Pamphlet (PDF), describes the retirement plan correction programs offered by the IRS, U.S. Department of Labor, and Pension Benefit Guaranty Corporation.
Pub. 4284, SIMPLE IRA Retirement Plan Checklist (PDF).
Also see Forms 5500 (PDF), 5500-EZ (PDF), 5558 (PDF).
Pub. 4333, SEP Retirement Plans for Small Businesses (PDF)
Pub. 4334, SIMPLE IRA Plans for Small Businesses (PDF)
Pub. 4405, Have You Had Your “Check-Up” This Year? (PDF)…for SIMPLE IRAs, SEPs, and Similar Retirement Plans, a tri-panel pamphlet designed to inform and encourage employers to perform a periodic “check-up” of their IRA-based retirement plan through the use of checklists (Pubs 4284 (PDF), 4285(PDF), 4286 (PDF)) and how to initiate corrective actions if necessary.
Pub. 4460, The Retirement Plans Product Navigator (PDF), highlights many of the publications and brochures created by the Employee Plans, Customer Education and Outreach Division of TE/GE and deals with IRA-based retirement plans.
Pub. 4531, 401(k) Plan Checklist (PDF).
Also see Forms 5500 (PDF), 5500-EZ (PDF), and 5558 (PDF).
Pub. 4587, Payroll Deduction IRAs for Small Businesses (PDF)
Pub. 4591, Small Business Federal Tax Responsibilities (PDF)
Pub. 4667, Bookmark for Small Businesses and Self-Employed Taxpayers
Pub. 4674, Automatic Enrollment 401(k) Plans for Small Businesses (PDF) |