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Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

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Small Business and Self-Employed Tax Center

 

SB/SE serves taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.

 

A-Z Index for Business
Find it Fast! Know what you're looking for and want to find it fast? Select business topics using our A-Z listing, or by business type such as sole proprietor, corporation, etc. We also provide links to major business subjects, such as Business Expenses, which provides a gateway to all related information on that subject.



 

A-Z Index for Business
Find it Fast! Know what you're looking for and want to find it fast? Select business topics using our A-Z listing, or by business type such as sole proprietor, corporation, etc. We also provide links to major business subjects, such as Business Expenses, which provides a gateway to all related information on that subject.

Affordable Care Act Tax Provisions
Health coverage legislation enacted this year and future changes.

Business Tax Credits
A list of forms for claiming business tax credits, and a complete explanation about when carryovers, credits and deductions cease.

Filing and Payments
The IRS is making it easier than ever for you to conduct business with us electronically.

Filing Past Due Tax Returns
Before you decide not to file your tax return on time or not pay all of your taxes when they are due, consider this.

Información y Recursos para Pequeñas Empresas
Información y recursos para dueños de pequeños negocios. Infórmese sobre sus obligaciones tributarias.

Rate Our Products and this Web site
Help us to help you! We want to know how our products fit your needs as a businessperson. In our efforts to make a better, more informative, and more &quotuser friendly&quot product or Web site, we need your input.

Report of Foreign Bank and Financial Accounts (FBAR)
If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR).

Small Business Taxes: The Virtual Workshop
This workshop helps business owners understand federal tax obligations.

State Government Websites
A collection of links to State government Web sites with useful information for businesses.

Struggling with Paying Your Taxes? Let IRS Help You Get a Fresh Start.
Help from the IRS for individuals and small businesses struggling to meet their tax obligations. On February 24, 2011, the Internal Revenue Service Commissioner announced an initiative to help people get a fresh start with their tax liabilities. The initiative centers on changes to IRS collection practices that will lessen the negative impact on taxpayers.

Page Last Reviewed or Updated: 06-Dec-2013

The File Tax Return

File tax return Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. File tax return irs. File tax return gov/pub15b. File tax return What's New Cents-per-mile rule. File tax return  The business mileage rate for 2014 is 56 cents per mile. File tax return You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. File tax return See Cents-Per-Mile Rule in section 3. File tax return Qualified parking exclusion and commuter transportation benefit. File tax return . File tax return  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. File tax return See Qualified Transportation Benefits in section 2. File tax return Same-sex Marriage. File tax return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. File tax return R. File tax return B. File tax return 201, available at www. File tax return irs. File tax return gov/irb/2013-38_IRB/ar07. File tax return html. File tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. File tax return Notice 2013-61, 2013-44 I. File tax return R. File tax return B. File tax return 432, is available at www. File tax return irs. File tax return gov/irb/2013-44_IRB/ar10. File tax return html. File tax return Recent changes to certain rules for cafeteria plans. File tax return  Notice 2013-71, 2013-47 I. File tax return R. File tax return B. File tax return 532, available at www. File tax return irs. File tax return gov/irb/2013-47_IRB/ar10. File tax return html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. File tax return See Notice 2013-71 for details on these changes. File tax return Reminders $2,500 limit on a health flexible spending arrangement (FSA). File tax return  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. File tax return For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. File tax return For more information, see Cafeteria Plans in section 1. File tax return Additional Medicare Tax withholding. File tax return  In addition to withholding Medicare tax at 1. File tax return 45%, you must withhold a 0. File tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. File tax return Additional Medicare Tax is only imposed on the employee. File tax return There is no employer share of Additional Medicare Tax. File tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File tax return Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. File tax return For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. File tax return For more information on Additional Medicare Tax, visit IRS. File tax return gov and enter “Additional Medicare Tax” in the search box. File tax return Photographs of missing children. File tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. File tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File tax return Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. File tax return It contains information for employers on the employment tax treatment of fringe benefits. File tax return Comments and suggestions. File tax return   We welcome your comments about this publication and your suggestions for future editions. File tax return   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File tax return   You can also send us comments from www. File tax return irs. File tax return gov/formspubs. File tax return Click on More Information and then click on Comment on Tax Forms and Publications. File tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File tax return Prev  Up  Next   Home   More Online Publications