IRS Publications that Cover Business Taxes

06 Mar 2015

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IRS Publications in St Petersburg Florida

Here is a library of some of the IRS publications covering issues that can affect businesses and employers. The rules are often complicated and can be difficult to implement. Contact us if you need further guidance.

Title	Publication Number	Description
Circular E, Employer’s Tax Guide	15	Requirements for withholding, depositing, reporting, and paying employment taxes (includes tax tables).
Tax Guide for Small Business	27	General information about tax laws that apply to small business owners who are sole proprietors and file Schedule C.
Depreciation	946	Recovering the cost of business or income-producing property and how to take a Section 179 deduction.
Residential Rental Property	527	Details of tax laws regarding rental income and expenses, as well as casualty losses and the passive activity and at-risk rules.
Sales and Other Dispositions of Assets	544	Rules involved in gain or loss calculations of disposed assets, including whether they are capital or ordinary.
Basis of Assets	551	The amount of your investment in property used to figure depreciation, amortization, depletion, and casualty losses, among other things.
Installment Sales	537	General rules applying to installment sales, as well as complex rules pertaining when certain conditions exist or certain types of property are sold.
Retirement Plans for Small Business	560	Includes SEP, SIMPLE, and Qualified Plans, as well as prohibited transactions.
Business Use of Your Home	587	Calculating and claiming the deduction for a business in a house, apartment, condo, mobile home, boat, or similar property.
Per Diem Rates	1542	Information for employers who pay a per diem rate to employees for business travel in the continental U.S.
Business Expenses	535	Outlines what is deductible as a reasonable business expense. Includes interest, insurance, business bad debts, depletion and miscellaneous expenses.
Starting a Business and Keeping Records	583	A resource guide covering what new business owners need to know when starting, organizing, and planning a venture.
Partnerships	541	Covers partnerships, including dispositions of a partner’s interest and transactions among partners.
Corporations	542	The general tax laws that apply to ordinary domestic corporations including the accumulated earnings tax.

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McClanathan, Burg & Associates, LLC. is a full service accounting firm. Our team members provide services including: Tax, Audit, Assurance and Accounting, Estate and Trust, Forensic Accounting, Litigation Support and Business Valuation.