Self-Employment Tax
This section discusses self-employment tax. The list of items below should not be construed as all-inclusive. Other information may be
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What is Taxable and Nontaxable Income?
You can receive income in the form of money, property, or services. This section discusses many kinds of income that
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Business Structures
When beginning a business, you must decide what form of business entity to establish. Your form of business determines which
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Sole Proprietorships
A sole proprietor is someone who owns an unincorporated business by himself or herself. However, if you are the sole
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Partnerships
A partnership is the relationship existing between two or more persons who join to carry on a trade or business.
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Corporations
In forming a corporation, prospective shareholders exchange money, property, or both, for the corporation’s capital stock. A corporation generally takes
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S Corporations
S corporations are corporations that elect to pass corporate income, losses, deductions and credit through to their shareholders for federal
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Limited Liability Company (LLC)
A Limited Liability Company (LLC) is a business structure allowed by state statute. LLCs are popular because, similar to a
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Starting a Business
Most businesses start out small. As a new business owner you need to know your federal tax responsibilities. This page
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Appealing Examination Issues
Before you prepare a request for Appeals, refer to the Appeals homepage to decide if Appeals is the place for
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Collections
If you decide you want to present your dispute to Appeals, you will need to prepare a request for Appeals
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Trust Fund Recovery Penalty (TFRP)
Preparing a request for Appeals. Small Case Request If the total amount of the proposed assessment for each tax period
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Offer in Compromise (OIC)
If you received a letter notifying you that your offer was rejected you have 30 days to request an appeal
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Offer in Compromise (OIC) Disagreed Items
In preparing a request for an appeal, compile a list of specific items you do not agree with and a
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Collection Due Process (CDP)
CDP procedures are available to you if you’ve received any one of the following notices: Notice of Federal Tax Lien
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