Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block


State Tax Form 2013Freetaxusa Com1040 Amended Tax Form2006 Tax SoftwareAmendment Form 1040xAmend 2009 Tax Return OnlineFree Tax Services Online2010 Federal Tax Forms InstructionsTax Form 1040nrHr Block OnlineHow To File State Taxes Online For FreeWhere Can I File My 2012 Taxes OnlineH&r Block At Home FreeCan I E File 1040xIrs Tax Forms 1040ezIrs Tax Form 1040E-file Back Taxes Free For Past 3 Years TaxeFree Online Tax Filing For 2011H&r Block 2012 TaxesMilitary Tax DeductionsFreetaxes ComFile State Taxes For FreeWww Irs GovHow To Amend My 2011 Tax ReturnFor 1040xFree Online Amended Tax ReturnFree Tax Forms1040ez 2011Taxes Software1040 Ez Free FileH & R Block TaxFree Federal Tax Preparation2013 Irs 1040ezHow To File 2012 Federal Tax Return1040x Form 2014Free State Tax E Filing2012 Amended Tax Return1040 Amendment 20111040a 2011 Tax FormH&r Block At Home Free Edition


Filelate Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. Filelate What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. Filelate To use it, ask yourself each question in the left column, then see the related discussion in the right column. Filelate ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. Filelate Will I need an employer identification number (EIN)? See Identification Numbers. Filelate Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. Filelate What method can I use to account for my income and expenses? See Accounting Method. Filelate What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. Filelate What must I do if I have employees? See Employment Taxes. Filelate Which forms must I file? See Table 2 and Information Returns. Filelate Are there penalties if I do not pay my taxes or file my returns? See Penalties. Filelate What business expenses can I deduct on my federal income tax return? See Business Expenses. Filelate What records must I keep? How long must I keep them? See Recordkeeping. Filelate This publication provides basic federal tax information for people who are starting a business. Filelate It also provides information on keeping records and illustrates a recordkeeping system. Filelate Throughout this publication we refer to other IRS publications and forms where you will find more information. Filelate In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). Filelate See How To Get More Information later. Filelate Comments and suggestions. Filelate   We welcome your comments about this publication and your suggestions for future editions. Filelate   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Filelate NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filelate Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filelate   You can email us at taxforms@irs. Filelate gov. Filelate Please put “Publications Comment” on the subject line. Filelate You can also send us comments from www. Filelate irs. Filelate gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. Filelate ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filelate Ordering forms and publications. Filelate Visit www. Filelate irs. Filelate gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Filelate Internal Revenue Service 1201 N. Filelate Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. Filelate   If you have a tax question, check the information available on IRS. Filelate gov or call 1-800-829-1040. Filelate We cannot answer tax questions sent to either of the above addresses. Filelate Future Developments. Filelate   The IRS has created a page on IRS. Filelate gov for information about Publication 583 at www. Filelate irs. Filelate gov/pub583. Filelate Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. Filelate Prev  Up  Next   Home   More Online Publications

Website Policies and Notices

Read our website policies on endorsement, accessibility, linking, privacy, and security.

Disclaimer of Endorsement

The information posted on the website includes hypertext links, or pointers, to information created and maintained by other public and/or private organizations. only provides these links and pointers for your information and convenience. When you select a link to an outside website, you are leaving the site and are subject to the privacy and security policies of the owners/sponsors of the outside website.

  • The General Services Administration (GSA) and do not control or guarantee the accuracy, relevance, timeliness, or completeness of information contained on a linked website.
  • GSA and do not endorse the organizations sponsoring linked websites and we do not endorse the views they express or the products/services they offer.
  • GSA and cannot authorize the use of copyrighted materials contained in linked websites. Users must request such authorization from the sponsor of the linked website.
  • GSA and are not responsible for transmissions users receive from linked websites.
  • GSA and do not guarantee that outside websites comply with Section 508 (accessibility requirements) of the Rehabilitation Act.
  • GSA and are not affiliated with the website.

Back to Top

Accessibility Policy is committed to providing access to all individuals—with or without disabilities—seeking information on To provide this information, we've built to conform to Section 508 of the Rehabilitation Act (as amended). Section 508 requires that all individuals with disabilities (whether federal employees or members of the general public) have access to, and use of, information and data comparable to that provided to individuals without disabilities, unless an undue burden would be imposed on us.

If you use assistive technology (such as a screen reader, eye tracking device, voice recognition software, etc.) and have difficulty accessing information on, please contact and provide the URL (web address) of the material you tried to access, the problem you experienced, and your contact information. We'll contact you and attempt to provide the information you're seeking.

Back to Top

Will Your Computer or Device Work with is dedicated to providing a quality service for our visitors. We support the operating systems and tools used by the majority of visitors to our site, and we've tested on the latest versions of the most popular mobile devices and web browsers.

If you have any problems using our website, please contact us and let us know what type of device you're using, the operating system, your web browser's version number, the URL (web page address) of the page you were viewing, and details about the problem you experienced. We'll use this information to try to fix the problem.

To upgrade your web browser to the latest version, please visit one of the sites below and download the appropriate software for your hardware platform:

Back to Top

The Filelate

Filelate Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. Filelate Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. Filelate , Change in Accounting Method Comments on publication, Comments and suggestions. Filelate Constructive receipt of income, Constructive receipt. Filelate Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. Filelate E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. Filelate , Making back-up election. Filelate 8752, Required payment for partnership or S corporation. Filelate , Activating election. Filelate 970, Adopting LIFO method. Filelate Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. Filelate Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. Filelate Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. Filelate Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. Filelate T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. Filelate TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. Filelate General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications