In celebration of National Small Business Week, May 4-10, 2025, the Internal Revenue Service is featuring useful tax-related tools and resources to help small business owners, employers and self-employed individuals succeed.| www.irs.gov
Links to all materials and guidance issued by the IRS regarding the 2021 Child Tax Credit and Advance Child Tax Credit Payments organized by type for quick reference by the media and tax professionals.| www.irs.gov
This page describes the new Voluntary Classification Settlement Program for employers.| www.irs.gov
Have a home office? If you use part of your home for business, you may be able to deduct expenses for the business use of your home.| www.irs.gov
Review the definition of an independent contractor and related tax obligations.| www.irs.gov
Who is self-employed? What are my self-employed tax obligations? How do I make my quarterly payments? How do I file my annual return? Am I required to file an information return? Business structures Home office deduction Married couple’s business - What is a qualified joint venture?| www.irs.gov
Find the definition of a sole proprietorship and the required forms for tax filing.| www.irs.gov
Understand your federal tax obligations such as paying estimated tax, and how digital platforms must report payments for sharing economy workers.| www.irs.gov
Understand your federal tax obligations as a partnership; a relationship between two or more people to do trade or business.| www.irs.gov