The following is a list of IRS Publications that may prove helpful to you in the course of your business. Make it a point to keep a file of tax information. Send for these publications and update your file with new publications at least once a year. The United States government has spent a great deal of time and money to make this information available to you for preparation of income tax returns.
By Phone or Mail: You may call IRS toll free at 1-800-TAX-FORM (1-800-829- 3676) between 8 a.m. and 5 p.m. weekdays and 9 a.m. to 3 p.m. on Saturdays. If you wish to order publications or forms by mail, you will find an order form for the publications on page three of this file.
By Computer and Modem: If you subscribe to an on-line service, ask if IRS information is available and, if so, how to access it. The IRS offers the ability to download electronic print files of current tax forms, instructions, and taxpayer information publications (TIPs) in three different file formats. Internal Revenue Information Services (IRIS) is housed within FedWorld, known also as the Electronic Marketplace of U.S. Government information, a broadly accessible electronic bulletin board system. FedWorld offers direct dial-up access, as well as Internet connectivity, and provides "gateway" access to more than 140 different government bulletin boards.
IRIS at FedWorld can be reached by:
1. Modem (dial-up) The Internal Revenue Information Services bulletin board at 703-321-8020 (not toll free)
2. Telnet − iris.irs.ustreas.gov
3. File Transfer Protocol (FTP) − connect to ftp.irs.ustreas.gov 4. World Wide Web – www.ustreas.gov
Tax Guide for Small Business
(For Individuals Who Use Schedule S or S-EZ)
Sole proprietors should begin by reading Publication 334, Tax Guide for Small Business.
It is a general guide to all areas of small business and will give you comprehensive information.
Listing of Publications for Small Business
If you are a business owner, the following IRS publications will provide you with fairly detailed information on specific tax-related topics.
1 Your Rights as a Taxpayer
15 Circular E., Employer's Tax Guide 15A Employers Supplemental Tax Guide
17 Your Federal Income Tax
463 Travel, Entertainment, Gift and Car Expenses 505 Tax Withholding and Estimated Tax
509 Tax Calendars for 2001 533 Self-Employment Tax 534 Business Expenses 536 Net Operating Losses
538 Accounting Periods & Methods 541 Partnerships
542 Corporations
S Corporations get instructions for 1120S 544 Sales and Other Dispositions of Assets 551 Basis of Assets
553 Highlights of 2000 Tax Changes
556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for the Small Business
583 Starting a Business and Keeping Records 587 Business Use of Your Home
(including Use by Day-Care Providers) 594 The IRS Collection Process
908 Bankruptcy Tax Guide 911 Direct Sellers
925 Passive Activity & At Risk Rules 946 How to Depreciate Your Property
947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000
(Received in a Trade or Business)
1546 The Taxpayer Advocate Service of the IRS 1853 Small Business Talk
How to Get IRS Forms and Publications
(Resource: Pub. 334, Tax Guide for Small Business) You can download forms, visit your local IRS office, or order tax forms and publications from the IRS Forms Distribution Center listed for your state at the address on this page. Or, if you prefer, you can photocopy tax forms from reproducible copies kept at participating public libraries. In addition, many of these libraries have reference sets of IRS publications that you can read or copy.Where to Mail Your Order Blank for Free Forms and Publications If you live in: Mail to: Other locations:
Alaska, Arizona, California, Colorado, Western Area Foreign Addresses:
Hawaii, Idaho, Montana, Nevada, New Distribution Center Taxpayers with mailing addresses in foreign countries Mexico, Oregon, Utah, Washington Rancho Cordova, CA should mail this order blank to either: Eastern Area Wyoming, Guam, Northern Marianas 95743-0001 Distribution Center, P.O. Box 25866, Richmond, VA American Samoa 23286-8107; or Western Area Distribution Center, Rancho Cordova, CA 95743-0001, whichever is Alabama, Arkansas, Illinois, Indiana, Iowa, Central Area closer. Mail letter requests for other forms and Kansas, Kentucky, Louisiana, Michigan, Distribution Center publications to: Eastern Area Distribution Center, Minnesota, Mississippi, Missouri, Nebraska P.O. Box 8903 P.O. Box 25866, Richmond, VA 23286-8107 North Dakota, Ohio, Oklahoma, South Bloomington, IL
Dakota, Tennessee, Texas, Wisconsin 61702-8903 Puerto Rico: Eastern Area Distribution Center, P.O. Box 25866, Richmond, VA 23286-8107 Connecticut, Delaware, District of Eastern Area
Columbia, Florida, Georgia, Maine, Distribution Center Virgin Islands: V.I. Bureau of Internal Revenue, Maryland, Masssachusetts, New Hampshire P.O. Box 85074 Lockhart Gardens, No. 1-A, Charlotte Amalie, New Jersey, New York, North Carolina Richmond, VA St. Thomas, VI 00802
Pennsylvania, Rhode Island, South 23261-5074 Carolina, Vermont, Virginia, West Virginia
--- Order Blank ---
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1040 Schedule F Schedule 3 2210 & 8606 & Pub.502 Pub. 550 Pub. 929 (1040) (1040A) & Instructions Instructions
Instructions
Instructions Schedule H 1040EZ 2441 & 8822 & Pub. 505 Pub.554 Pub. 936 for 1040 & (1040) Instructions Instructions
_Schedules
Schedules Schedule R Instructions 3903 & 8829 & Pub. 508 Pub. 575 A&B (1040) (1040) & for 1040EZ Instructions Instructions
Instructions ___________
Schedule C Schedule 1040-ES 4562 & Pub. 1 Pub. 521 Pub. 590 (1040) SE (1040) (1996) & Instructions
Instructions Schedule 1040A 1040X & 4868 & Pub. 17 Pub. 523 Pub. 596
C-EZ (1040) _ _ Instructions _ Instructions
Schedule D Instructions 2106 & 5329 & Pub. 334 Pub. 525 Pub. 910 (1040) for 1040A & Instructions Instructions
_______________ Schedules _ Schedule E Schedule 1 2106-EZ & 8283 & Pub. 463 Pub. 527 Pub. 917 (1040) _ (1040A) _Instructions Instructions ______ __ _
Schedule Schedule 2 2119 & 8582 & Pub. 501 Pub. 529 Pub. 92 EIC (1040A (1040A) Instructions Instructions
or 1040)
You will be sent 2 copies of each form and 1 copy of each publication or set of instructions you circle. Please cut the order blank on the dotted line above. Be sure to print or type your name and address accurately in the space below. Also complete the address information on your envelope, mailing to the IRS address shown above for your state. Be sure to affix proper postage. Order only the forms, instructions and publications you think you will need to prepare your return. Use the blank spaces to order items not listed. You should receive your order or notification of status of your order within 7-15 working days after receipt of your request.
Name _______________________________________________________________
Number and street ______________________________________________________
City or town ____________________________ State__________ ZIP code_________
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