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1040ez online Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. 1040ez online What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. 1040ez online To use it, ask yourself each question in the left column, then see the related discussion in the right column. 1040ez online ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. 1040ez online Will I need an employer identification number (EIN)? See Identification Numbers. 1040ez online Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. 1040ez online What method can I use to account for my income and expenses? See Accounting Method. 1040ez online What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. 1040ez online What must I do if I have employees? See Employment Taxes. 1040ez online Which forms must I file? See Table 2 and Information Returns. 1040ez online Are there penalties if I do not pay my taxes or file my returns? See Penalties. 1040ez online What business expenses can I deduct on my federal income tax return? See Business Expenses. 1040ez online What records must I keep? How long must I keep them? See Recordkeeping. 1040ez online This publication provides basic federal tax information for people who are starting a business. 1040ez online It also provides information on keeping records and illustrates a recordkeeping system. 1040ez online Throughout this publication we refer to other IRS publications and forms where you will find more information. 1040ez online In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). 1040ez online See How To Get More Information later. 1040ez online Comments and suggestions. 1040ez online   We welcome your comments about this publication and your suggestions for future editions. 1040ez online   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040ez online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez online   You can email us at taxforms@irs. 1040ez online gov. 1040ez online Please put “Publications Comment” on the subject line. 1040ez online You can also send us comments from www. 1040ez online irs. 1040ez online gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. 1040ez online ”   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. 1040ez online Ordering forms and publications. 1040ez online Visit www. 1040ez online irs. 1040ez online gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040ez online Internal Revenue Service 1201 N. 1040ez online Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. 1040ez online   If you have a tax question, check the information available on IRS. 1040ez online gov or call 1-800-829-1040. 1040ez online We cannot answer tax questions sent to either of the above addresses. 1040ez online Future Developments. 1040ez online   The IRS has created a page on IRS. 1040ez online gov for information about Publication 583 at www. 1040ez online irs. 1040ez online gov/pub583. 1040ez online Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. 1040ez online Prev  Up  Next   Home   More Online Publications
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1040ez online Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 1040ez online Assistance (see Tax help) B Basis Adjusted, Adjusted basis. 1040ez online Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. 1040ez online , Basis in installment obligation. 1040ez online , Basis in installment obligation. 1040ez online Installment sale, Adjusted basis for installment sale purposes. 1040ez online Repossessed property, Basis in repossessed property. 1040ez online , Basis. 1040ez online Bond, Bond. 1040ez online Buyer's note, Buyer's note. 1040ez online C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. 1040ez online D Dealer sales, special rule, Dealer sales. 1040ez online Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). 1040ez online , Fair market value (FMV). 1040ez online Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. 1040ez online 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. 1040ez online Schedule D (Form 1040), Schedule D (Form 1040), Other forms. 1040ez online , Schedule D (Form 1040). 1040ez online Free tax services, Free help with your tax return. 1040ez online G Gross profit percentage, Gross profit percentage. 1040ez online Gross profit, defined, Gross profit. 1040ez online Guarantee, Debt not payable on demand. 1040ez online H Help (see Tax help) I Installment obligation Defined, Installment obligation. 1040ez online Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. 1040ez online Unstated, Installment income after 2013. 1040ez online Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. 1040ez online L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. 1040ez online Third-party, Third-party note. 1040ez online O Original issue discount, Installment income after 2013. 1040ez online P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. 1040ez online Reporting sale to, Related person. 1040ez online Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. 1040ez online Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. 1040ez online Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. 1040ez online Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. 1040ez online Stock or securities, Stock or securities. 1040ez online Sales by dealers, Dealer sales. 1040ez online Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. 1040ez online Selling price Defined, Selling price. 1040ez online Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. 1040ez online T Tax help, How To Get Tax Help Third-party note, Third-party note. 1040ez online TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. 1040ez online Prev  Up     Home   More Online Publications