Muskegon SCORE

Mentoring Small Businesses on the Muskegon Lakeshore

Help available at the IRS web site for business. This site gives you links to the following topics:

·         Is it a Business or a Hobby?


·        Selecting a Business Structure
Selecting a Business Structure provides a brief description of each
type of business structure and what tax forms are required to report
income, employment taxes and other required forms.

·        Employer Identification Number (EIN)
Employer Identification Number (EIN) covers if an EIN is needed, how
to apply for one, and other related FAQ for EINs.

·        Business Taxes
Business Taxes covers Income, Self-Employment, Employment and
Excise Taxes.

·        
Recordkeeping
Recordkeeping covers FAQ and also has links to IRS Publications
such as Pub 583, Starting a Business and Keeping Records. There
is also a link to a virtual Small Business Tax Workshop of 9 lessons
for what a new business owner needs to know about federal taxes.

·        When Do I Start My Tax Year?
When Do I Start My Tax Year – this can be confusing. Most of our clients
will need to file a calendar year return, i.e. January 1 through December 31.

·        Selecting an Accounting Method
Selecting an Accounting Method – This references IRS Pub 538 – Accounting
Periods and Methods. For small businesses, they are allowed to use
the cash method even if they have inventories, but the rules need to be
reviewed to assure they qualify.

·        Checklist for Starting a Business
Checklist – this just links them back to each topic they need to cover
when starting a new business.

·        Establishing a Retirement Plan

·        
Small Business Publications
Business Publications – This is an excellent link to all the IRS Publications 
they may need.