Introduction

This series of pages provides basic federal tax information for people who are starting a business in the United States. It also provides information on keeping records and illustrates a record keeping system. Our suggestion is that you follow our path through the related pages in order.

Throughout these pages we refer you to other IRS publications and forms where you will find more information. In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). Topics covered within these pages include:

What New Business Owners Need To Know
Forms of Business
Identification Numbers
Employer Identification Number
Payee's Identification Number
Tax Year
Accounting Method
Business Taxes
Recordkeeping
Where To Go for Help
Forms and Publications
Small Business Administration

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This page last modified: 28 Mar 2008