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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI.  Filing Your Returns and Paying Taxes - Including Electronic Options VII.  Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Useful Items

Publication

Form (and Instructions)

  • 1040-SS  U.S. Self-Employment Tax Return
  • 1116  Foreign Tax Credit
  • 4563  Exclusion of Income for Bona Fide Residents of AmericanSamoa
  • 5074  Allocation of Individual Income Tax to Guam or the Commonwealthof the Northern Mariana Islands (CNMI)
  • 8689  Allocation of Individual Income Tax to the Virgin Islands

Office of Taxpayer Advocate.If you have a problem with the Internal Revenue Service that hasnot been resolved by your previous contacts with the Service, theTaxpayer Advocate's Office may be able to help you. This office hasbeen established to assist taxpayers who have problems with theService that have not been resolved through normal channels.

Envelope:

You can reach this office by writing the Taxpayer Advocate in yourIRS District or Service Center. If you are outside the United States,contact:

Internal Revenue Service
Assistant Commissioner (International)
Attention: IN:N:TA
950 L'Enfant Plaza South, S.W.
Washington, DC 20024

Phone:

You can reach this office by calling the following numbers:

  • In the U.S., call (202) 874-1930.
  • In Puerto Rico or Virgin Islands, call (877)777-4778.
  • In all other possessions, call (787) 759-4501.

The Taxpayer Advocate's Office will ensure that your problemreceives proper attention. Although this office cannot change the taxlaw or technical decisions, it can frequently clear upmisunderstandings that resulted from previous contacts.

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