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Here is a library of some of the IRS publications covering issues that can affect businesses and employers. The rules are often complicated and can be difficult to implement. Contact us if you need further guidance.
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Title |
Publication Number |
Description |
| Circular E, Employer's Tax Guide |
15 |
Requirements for withholding, depositing, reporting, and paying employment taxes (includes tax tables). |
| Tax Guide for Small Business |
27 |
General information about tax laws that apply to small business owners who are sole proprietors and file Schedule C. |
| Depreciation |
946 |
Recovering the cost of business or income-producing property and how to take a Section 179 deduction. |
| Residential Rental Property |
527 |
Details of tax laws regarding rental income and expenses, as well as casualty losses and the passive activity and at-risk rules. |
| Fuel Tax Credits and Refunds |
378 |
Types of fuels that qualify for a credit or refund, the uses of those fuels, who can make claims and an explanation of the alcohol fuel credit. |
| Sales and Other Dispositions of Assets |
544 |
Rules involved in gain or loss calculations of disposed assets, including whether they are capital or ordinary. |
| Basis of Assets |
551 |
The amount of your investment in property used to figure depreciation, amortization, depletion, and casualty losses, among other things. |
| Installment Sales |
537 |
General rules applying to installment sales, as well as complex rules pertaining when certain conditions exist or certain types of property are sold. |
| Retirement Plans for Small Business |
560 |
Includes SEP, SIMPLE, and Qualified Plans, as well as prohibited transactions. |
| Business Use of Your Home |
587 |
Calculating and claiming the deduction for a business in a house, apartment, condo, mobile home, boat, or similar property. |
| Per Diem Rates |
1542 |
Information for employers who pay a per diem rate to employees for business travel in the continental U.S. |
| Business Expenses |
535 |
Outlines what is deductible as a reasonable business expense. Includes interest, insurance, business bad debts, depletion and miscellaneous expenses. |
| Tax Incentives for Distressed Communities |
554 |
Covers empowerment zones, enterprise communities and employee credits. |
| Starting a Business and Keeping Records |
583 |
A resource guide covering what new business owners need to know when starting, organizing, and planning a venture. |
| Partnerships |
541 |
Covers partnerships, including dispositions of a partner's interest and transactions among partners. |
| Corporations |
542 |
The general tax laws that apply to ordinary domestic corporations including the accumulated earnings tax. |
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Our firm provides the information in this e-newsletter for general guidance only, and does not constitute the provision of legal advice, tax advice, accounting services, investment advice, or professional consulting of any kind. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisers. Before making any decision or taking any action, you should consult a professional adviser who has been provided with all pertinent facts relevant to your particular situation. Tax articles in this e-newsletter are not intended to be used, and cannot be used by any taxpayer, for the purpose of avoiding accuracy-related penalties that may be imposed on the taxpayer. The information is provided "as is," with no assurance or guarantee of completeness, accuracy, or timeliness of the information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose.
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