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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
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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