• IRS Small Businesses One Stop Resource Website
• Self-Employed Individuals Tax Center ..IRS
• Tax Guide for Small Business ..IRS Pub 334
• Gig Economy Tax Center ..IRS
• Tax Reform Provisions that Affect Businesses ..IRS
• FAQs 20% Business Deduction ..IRS
• Final Regulations Corrected (IRC Sec. 199A)
• Proposed Regulations (IRC Sec 199A) Relating To Suspended Losses and Other Items
• Determination of W-2 Wages (IRC Sec. 199A) ..IRS Rev Proc 2019-11
• Proposed Revenue Procedure: Safe Harbor For When Rental Real Estate Enterprise Will Be Treated As A Trade or Business Under Sec. 199A
• Family Caregivers and Self-Employment Tax ..IRS
• Self-Employment Taxes Working Abroad ..IRS
• Small Business Retirement Plan Resources ..IRS
• SE Retirement Plan Contributions Explained ..IRS
• Resources for Home-Based Businessess ..SBA.gov
• Small Businesses & Taxes ..TheBalance.com
• IRS Employment Tax Information for Businesses


• Is Your Hobby A Business? ..Motley Fool
• Is Your Hobby A For Profit Endeavor? ..IRS FS 2008-23
• Sec. 183: Activities Not Engaged In For Profit ..IRS Audit Technique Guide
• Hobby vs. Business ..Bankrate.com
• Husband & Wife Businesses ..IRS
• Election for Married Couples Unincorporated Businesses ..IRS
• Starting A Business & Keeping Records ..IRS Pub 583
• Industry Codes ..NAICS.com
• Accounting Periods & Methods ..IRS Pub 538


• IRS Form 1040 Schedule C
• Form 1040 Schedule C Instructions
• IRS Form 1040 Schedule SE
• Form 1040 Schedule SE Instructions
• Form 1099-MISC
• Form 1099-MISC and 1099-NEC/span> Instructions


• Employer's Tax Guide (Circular E) ..IRS Pub 15
• Employers Supplemental Tax Guide ..IRS Pub 15-A
• Employer's Tax Guide to Fringe Benefits ..IRS Pub 15-B
• Employment Eligibility Verification Form I-9 ..DOJ
• Employer's Employment Eligibility Handbook ..DOJ
• Employer's Social Security Forms & Pubs ..SSA
• Tax Withholding and Estimated Tax ..IRS Pub 505
• Federal Tax Deposits ..IRS Pub 3151a
• Employment Law Guide ..U.S. DOL
• Independent Contractor or Employee? ..IRS
• Independent Contractor or Employee? ..IRS Pub 1779
• Employment Taxes & Classifying Workers ..IRS Fact Sheet 2017-09
• Working As An Independent Contractor ..TheBalance.com
• Present Law & Background Relating To Worker Classification ..JCT (May 2007)
• What Happens When IRS Determines Your Status is "Employee" ..IRS Notice 989


• Travel, Entertainment, Gift, and Car Expenses ..IRS Pub 463
• Health Insurance Deduction for Self-Employed ..IRS
The Self-Employed Health Insurance Deduction ..Nolo.com
• Calculation Method To Compute Health Insurance Deduction with Premium Tax Credit ..IRS Rev proc 2014-41
• Business Use of Your Home ..IRS Pub 587
• IRS Form 8829 - Business Use of Home
• Form 8829 Instructions
• IRS Form 3903 - Moving Expenses
• How to Depreciate Property ..IRS Pub 946
• IRS Form 4562 Depreciation & Amortization
• Form 4562 Instructions
• IRS Audit Guides by Business Type ..IRS MSSP File


• Tax Benefits for Work Related Education ..IRS Pub 970
• Retirement Plans for Small Business ..IRS Pub 560
• Choosing A Retirement Solution for Your Small Business ..IRS Pub 3998
• Avoiding Incorrect Self-Employed Retirement Deductions ..IRS FS 2008-24
• 401(k) Plans for Small Businesses ..IRS Pub 4222
• SEP Retirement Plans for Small Businesses ..IRS Pub 4333
• Simple IRA Plans for Small Businesses ..IRS Pub 4334
• SARSEP Employee Pensions ..IRS Pub 4336
• U.S. Small Business Administration
• Small Business Taxes & Management ..Smbiz.com

Ridesharing

• Tax Tips for Uber Drivers ..TurboTax
• Tax Tips for Lyft Drivers ..TurboTax
• How to File Your Uber 1099 ..Quickbooks
• Tax Tips for Ridesharing Drivers ..TheBalance.com
• 16 Uber and Lyft Tax Deductions Drivers Can Use ..Hurdlr.com
• Tax Info for Lyft Drivers ..Lyft

Employment Taxes

• IRS Guidance Deferring Certain Employment Taxes Sept thru Dec 2020 ..Notice 2020-65
• Employment Taxes for Businesses ..IRS Portal
• IRS Qs & As: Additional Medicare Tax
• Treasury Final Regulations T.D. 9645: Additional Medicare Tax (0.9%)
• Family Caregivers and Self-Employment Tax ..IRS
• Basics of Payroll Taxes ..TheBalance.com
• IRS Employment Tax Publications
• What Is A Reasonable Salary: S Corporations ..Journal of Accountancy
• FUTA (Federal Unemployment Taxes)
• SUTA (State Unemployment Taxes)
• Student Exception to FICA Tax ..IRS
• Alien Liability for Social Security and Medicare Taxes ..IRS
• Foreign Student Liability for Social Security and Medicare Taxes ..IRS

• Also See Employee or Independent Contractor and Self-Employment

Nonprofit Organizations

• IRS Tax Information for Charities & Other Non-Profits
• Tax Information for Nonprofits ..Mapnp.org
• IRS Frequently Asked Questions about Tax-Exempt Organizations
• Tax-Exempt Status for Your Organization ..IRS Pub 557
• Managing Your Nonprofit's Finances and Taxes ..Mapnp.org
• Unrelated Business Income Taxes (UBIT) ..Mapnp.org
• Unrelated Business Income Taxes (UBIT) ..IRS Pub 598


• IRS Tax Information for Charitable Organizations
• IRS Form 990
• IRS Form 990-EZ
• Form 990 Instructions
• Form 990-EZ Instructions
• IRS Form 990 Schedule A
• Form 990 Schedule A Instructions
• IRS Form 990 Schedule B
• IRS Form 990T
• Form 990 Schedule T Instructions

Taxation of Timber

• National Timber Tax Website
• Federal Income Tax On Timber ..US Dept. of Agriculture
• Timber Taxation Overview ..Mississippi State Univ

Travel & Entertainment Deductions

• Travel & Entertainment Expense ..IRS Pub 463
• Guidance On Traveling Away From Home Temporarily ..Rev. Ruling 93-86
• IRS Guidance: Expenses For Business Meals ..Notice 2018-76
• Final Regulations: Meal and Entertainment Expense ..TD 9925
• Rules Under Which Travel Expenses Are Deemed To Be Substantiated ..IRS RP 2010-39
• Deductibility of Lodging Expenses ..IRS Notice 2007-47
• Applicable Code & Regulations
• Deductibility of Local Lodging When Not Traveling Away From Home ..Final Regulations (TD 9696)
• IRS FAQS
• Significant Court Cases
• IRS Taxpayer Help - Business Travel Expense ..Topic 511
• IRS Guidance Using Standard Mileage Rates ..IRS Rev. Proc. 2019-46
• Standard Mileage Rates (All Years) ..IRS
• 2024 Standard Mileage Rates ..IRS Notice 2024-08
• 2022 Last Half of Year Standard Mileage Rates ..IRS Announcement 2022-13
• 2022 Standard Mileage Rates ..IRS Notice 2022-03
• 2023 Standard Mileage Rates ..IRS Notice 2023-03
• Per Diem Amounts ..GSA
• Per Diem Rates Effective 10/1/22 ..IRS Notice 2022-44
• Per Diem Rates Effective 10/1/21 ..IRS Notice 2021-52
• IRS Guidance On Using Per Diem Rates ..IRS Rev. Proc. 2019-48
• Car and Truck Expense Deduction Reminders ..IRS Fact Sheet 2006-26

Statistics

• IRS Statistics: Home Page
• Office of Tax Analysis: US Treasury
• Quarterly Tax Revenues .. U.S. Census Bureau
• State Government Tax Collections By Year ..Census Bureau
• Distributional Analysis of The Tax Systems in All 50 States ..Inst. on Taxation & Economic Policy
• Distribution of Tax Burdens ..Tax Policy Center
• Tax Expenditures: Background & Evaluation ..GAO 2012


• Federal Reserve Economic Research & Data
• OECD Country Tax Burdens ..OECD Observer
• IRS & Other Agency Enforcement Information ..TRAC
• National Debt Clock and A Whole Bunch Of Other Stuff
• National Debt To The Penny ..Right From the Horse's Mouth
• FAQs About the Public Debt ..U.S. Treasury
• Population of the U.S. .. U.S. Census Bureau

Tax Software

• TurboTax by Intuit
• TurboTax Service & Support
• TaxAct
• TaxAct Service & Support Center
• IRS Link to Free Online Filing

Links To Other Tax Sites

• Estate Planning Tax Links

Miscellaneous

• Federal, State & Local Wages and Payroll Guides ..ADP
• Industry NAICS & SIC Codes ..NAICS.com
• Employer W-2 Filing Instructions & Information ..Social Security Admin.
• Tax Returns of U.S. Presidents ..Tax Analysts

Motor Vehicle Fuels Tax

• Motor Fuel Taxes by State ..API
• IRS Issues Guidance For Claiming 2017 Fuel Tax Credits ..RSM US LLP

Taxes & E-Commerce

• Scholarly Articles On E-Commerce & Taxation ..Google Scholar Search
• E-Commerce Taxation Links ..Prof. Annette nellen, SJSU
• Taxation of Domain Names ..Tax Advisor

Tax Blogs

• Tax Prof Blog ..Paul L. Caron
• Tax Wars Blog ..Robert S. Steinberg
• California Tax Blog ..Sanger & Manes
• The Tax Lawyer ..Robert W. Wood
• Federal Tax Crimes ..Jack Townsend, Univ. Houston Law
• Mauled Again ..James E. Maule
• Federal Tax Procedure ..Jack Townsend, Univ. Houston Law
• ataxingmatter ..L.Beale
• Don't Mess With Taxes ..K. Bell
• Thorn Law Group
• Tax Foundation Blog

Accounting/Legal Dictionaries

• Tax Glossary ..TurboTax
• Glossary of Financial Terms: [A - M]  [N - Z] ..Small Business Taxes & Management
• Black's Law Dictionary ..LawDictionary.org
• Plain English Law Dictionary ..Nolo Press
• IRS Pub 850: English - Spanish Glossary of Words & Phrases
• Basic Legal Citation ..Cornell Law School

• Microsoft Security Advisories and Bulletins
• Apple Security Updates
• Best Practices For Keeping Your Home Network Secure ..NSA
• Keeping Your Children Safe Online
• 9 Simple and Effective Online Safety Tips for Seniors ..Wizcase.com
• Safe Online Surfing ..FBI
• Virus, Trojan, Spyware, and Malware Removal Help ..Bleeping Computer
• Apple Support Communities ..Apple
• Google Support Forums ..Google
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Fact Checks On Snopes.com
• Rumors & Hoaxes ..TruthorFiction.com
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide Prevention Lifeline (1-800-273-8255)
• Veterans Crisis Line
• Amnesty International USA
• American Civil Liberties Union
• Arolsen Archives (International Tracing Service)