small business - free government downloads

8/8/2019 Small Business - Free Government Downloads

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Free Government Downloads

Free Government Downloads to help you start and grow your small business!


IRS Forms

IRS Publications

Every successful business must have defined processes and procedures to track and manage their daily business operations. Hopefully youwill find these files helpful in starting and managing your business.

To review a file before downloading it just left click the file icon or file name then click the back arrow to return to this page. To download a filejust right click the file icon or the file name and Save Target As.

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IRS Forms

Form i1099 - Instructions for Form 1099-MISCFile Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year. You must also file Form 1099-MISC for each personfrom whom you have withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.

Form 1099 - Miscellaneous IncomeForm 1099-MISC (PDF) is most commonly used by payers to report payments made in the course of a trade or business to others for services. Use forreporting 2010 Miscellaneous Income.

Backup Withholding for Form 1099-MISC(Video

, Transcript

)

Form 1120S (2009) - Instructions for Form 1120S U.S. Income Tax Return for an S CorporationA corporation or other entity must file Form 1120S if (a) it elected to be an S corporation by filing Form 2553, (b) the IRS accepted the election, and (c) theelection remains in effect. Do not file Form 1120S for any tax year before the year the election takes effect. Instructions for 2009 S Corporation Income TaxReturn.

Form 1120S (2009) - U .S. Income Tax Return for an S Corporation

Do not file this form unless the corporation has filed or is attaching Form 2553 to elect to be an S corporation. Use for 2009 S Corporation Income TaxReturn.

Form 2553 - Election by a Small Business Corporation (Under section 1362 of the Internal Revenue Code)This election to be an S corporation can be accepted only if all the tests are met under Who May Elect on page 1 of the instructions; all shareholders havesigned the consent statement; an officer has signed this form; and the exact name and address of the corporation and other required form information areprovided. (Rev. December 2007) Current as of February 7, 2010.

Form 8822 - Change of AddressYou can use Form 8822 to notify the Internal Revenue Service if you changed your home or business mailing address or your business location. ( Rev.December 2008) Current as of February 7, 2010.

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Form 8919 - Uncollected Social Security and Medicare Tax on Wages - For use in preparing 2009 ReturnsUse Form 8919 to figure and report your share of the uncollected social security and Medicare taxes due on your compensation if you were an employee butwere treated as an independent contractor by your employer. By filing this form, your social security and Medicare taxes will be credited to your socialsecurity record. For an explanation of the difference between an independent contractor and an employee, see Pub. 1779, Independent Contractor orEmployee. Current as of February 10, 2010.

Form 940 for 2009 - Employers Annual Federal Unemployment (FUTA) Tax ReturnForm 940-V is a transmittal form for your check or money order. Using Form 940-V allows us to process your payment more accurately and efficiently. Usefor 2009 Employers Annual Federal Unemployment (FUTA) Tax Return.

Form i941 for 2009 - Instructions for Form 941 Employer's Quarterly Federal Tax ReturnComplete Form 941-V, Payment Voucher, if you are making a payment with Form 941, Employers QUARTERLY Federal Tax Return. We will use the completedvoucher to credit your payment more promptly and accurately, and to improve our service to you. If you have your return prepared by a third party andmake a payment with that return, please provide this payment voucher to the return preparer. Instructions for 2009 Employers QUARTERLY Federal TaxReturn. (Rev. April 2009)

Form 941 for 2009 - Employer's Quarterly Federal Tax ReturnComplete Form 941-V, Payment Voucher, if you are making a payment with Form 941, Employers QUARTERLY Federal Tax Return. We will use the completedvoucher to credit your payment more promptly and accurately, and to improve our service to you. If you have your return prepared by a third party andmake a payment with that return, please provide this payment voucher to the return preparer. Use for 2009 Employers QUARTERLY Federal Tax Return.(Rev. April 2009)

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Form i944 for 2009 - Instructions for Form 944 Employer's Annual Federal Tax ReturnDO NOT file Form 944, Employer's ANNUAL Federal Tax Return, unless the IRS has sent you notice telling you to file it. Most employers must file Form 941,Employer's QUARTERLY Federal Tax Return. Complete Form 944-V, Payment Voucher, if you are making a payment with Form 944, Employers ANNUALFederal Tax Return. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you. If you haveyour return prepared by a third party and make a payment with that return, please provide this payment voucher to the return preparer. Instructions for2009 Employers ANNUAL Federal Tax Return.

Form 944 for 2009 - Employer's ANNUAL Federal Tax ReturnDO NOT file Form 944, Employer's ANNUAL Federal Tax Return, unless the IRS has sent you notice telling you to file it. Most employers must file Form 941,Employer's QUARTERLY Federal Tax Return. Complete Form 944-V, Payment Voucher, if you are making a payment with Form 944, Employers ANNUALFederal Tax Return. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you. If you haveyour return prepared by a third party and make a payment with that return, please provide this payment voucher to the return preparer. Use for 2009Employers ANNUAL Federal Tax Return.

Form I-9 - Employment Eligibility Verification - (Rev. Aug 07, 2009 - Expires Aug 31, 2012)All U.S. employers must complete and retain a Form I-9 for each individual they hire for employment in the United States. This includes citizens andnoncitizens. On the form, the employer must examine the employment eligibility and identity document(s) an employee presents to determine whether thedocument(s) reasonably appear to be genuine and relate to the individual and record the document information on the Form I-9. The list of acceptabledocuments can be found on the last page of the form.

Do not file Form I-9 with U.S. Immigrations and Customs Enforcement (ICE) or USCIS. Form I-9 must be kept by the employer either for three years afterthe date of hire or for one year after employment is terminated, whichever is later. The form must be available for inspection by authorized U.S. Governmentofficials (e.g., Department of Homeland Security, Department of Labor, Department of Justice).

Current as of February 10, 2010.

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Form M-274 - Handbook for Employers - Instructions for Completing the Form I-9 - (Rev. Jul 31, 2009)HIGHLY RECOMMENDED! Why Employers Must Verify Employment Eligibility of New Employees. In 1986, Congress reformed US Immigration laws. Thesereforms, the result of a bipartisan effort, preserved the tradition of legal immigration while seeking to close the door to illegal entry. The employer sanctionsprovisions, found in Section 274A of the Immigration and Nationality Act, were added by the Immigration Reform and Control Act of 1986 (IRCA). Theseprovisions further changed with the passage of the Immigration Act of 1990 and the Illegal Immigration Reform and Immigrant Responsibility Act (IIRIRA) of1996. Form I-9 helps employers to verify individuals who are authorized to work in the United States You should complete a Form I-9 for every newemployee you hire after November 6, 1986.

You must complete Form I-9 each time you hire any person to perform labor or services in the United States in return for wages or other remuneration. Thisrequirement applies to everyone hired after November 6, 1986. Ensure that the employee fully completes Section 1 of Form I-9 at the time of hire when

the employee begins work. Review the employees document(s) and fully complete Section 2 of Form I-9 within 3 business days of the first day of work.


Form SS-4 - Instructions for Form SS-4Use Form SS-4 to apply for an employer identification number (EIN). An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors,corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes. The information you provide on this form will establishyour business tax account. Use these instructions to complete Form SS-4, Application for Employer Identification Number. Also see Do I Need an EIN? onpage 2 of Form SS-4. ( Rev. January 2010)

Form SS-4 - Application for Employer Identification Number

For use by employers, corporations, partnerships, trusts, estates, churches, government agencies, Indian tribal entities, certain individuals, and others. FileForm SS-4 if the applicant entity does not already have an EIN but is required to show an EIN on any return, statement, or other document. ( Rev. January2010)

Form SS-8 - Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax WithholdingFirms and workers file Form SS-8 to request a determination of the status of a worker for purposes of federal employment taxes and income tax withholding.A Form SS-8 determination may be requested only in order to resolve federal tax matters. If Form SS-8 is submitted for a tax year for which the statute oflimitations on the tax return has expired, a determination letter will not be issued. The statute of limitations expires 3 years from the due date of the taxreturn or the date filed, whichever is later. The IRS does not issue a determination letter for proposed transactions or on hypothetical situations. We may,however, issue an information letter when it is considered appropriate. (Rev. November 2006) Current as of April 4, 2009.

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Specific information needed to complete Form W-2 is available in a separate booklet titled Instructions for Forms W-2 and W-3. Use for reporting 2010 Wagesand Tax Statement.

Form W-2 & W-3 (2010) - Instructions for Forms W-2 and W-3 Wage and Tax Statement and Transmittal of Wage and Tax StatementsGeneral Instructions for Forms W-2 and W-3. Who must file Form W-2. Employers must file Form W-2 for wages paid to each employee from whom: Income, social security, or Medicare tax was withheld or Income tax would have been withheld if the employee had claimed no more than one withholdingallowance or had not claimed exemption from withholding on Form W-4, Employees Withholding Allowance Certificate. Also, every employer engaged in atrade or business who pays remuneration for services performed by an employee, including noncash payments, must file a Form W-2 for each employee evenif the employee is related to the employer. If you are required to file 250 or more Forms W-2, see Electronic reporting on page 3.

Form W-3 (2010) - Transmittal of Wage and Tax StatementsA Form W-3 Transmittal is completed only when paper Copy A of Form(s) W-2, Wage and Tax Statement, are being filed. Do not file Form W-3 alone. Do notfile Form W-3 for Form(s) W-2 that were submitted electronically to the Social Security Administration (see below). All paper forms must comply with IRSstandards and be machine readable. Photocopies and hand-printed forms are not acceptable. Use a Form W-3 even if only one paper Form W-2 is being filed.Make sure both the Form W-3 and Form(s) W-2 show the correct tax year and Employer Identification Number (EIN). Make a copy of this form and keep itwith Copy D (For Employer) of Form(s) W-2 for your records. Mail any paper Forms W-2 under cover of this Form W-3 Transmittal.

Form W-4 (2010) - Employees Withholding Allowance CertificateComplete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Because your tax situation may change, you may wantto refigure your withholding each year. Used by employee for determining and reporting their withholding exemptions for 2010.

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Form W-5 (2010) - Earned Income Credit Advance Payment CertificateUse Form W-5 if you are eligible to get part of the earned income credit (EIC) in advance with your pay and choose to do so. See Who Is Eligible To GetAdvance EIC Payments? below. The amount you can get in advance generally depends on your wages. If you are married, the amount of your advance EICpayments also depends on whether your spouse has filed a Form W-5 with his or her employer. However, your employer cannot give you more than $1,830throughout 2010 with your pay. You will get the rest of any EIC you are entitled to when you file your tax return and claim the EIC. If you do not choose toget advance payments, you can still claim the EIC on your 2010 tax return.

Form W-9 - Request For Taxpayer Identification Number And CertificationA person who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) to report, for example,income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, orcontributions you made to an IRA. Use Form W-9 only if you are a US person (including a resident alien), to provide your correct TIN to the person requestingit (the requester) and, when applicable, to: 1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued), 2. Certify that youare not subject to backup withholding, or 3. Claim exemption from backup withholding if you are a US exempt payee. If applicable, you are also certifyingthat as a US Person, your allocable share of any partnership income from a US trade or business is not subject to the withholding tax on foreign partnersshare of effectively connected income. ( Rev. October 2007) Current as of February 7, 2010.

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IRS Publications

Publication 3 - Armed Forces' Tax Guide - For use in preparing 2009 Returns (Rev. Jan 07, 2010)This publication covers the special tax situations of active members of the U.S. Armed Forces. It does not cover military pensions or veterans benefits orgive the basic tax rules that apply to all taxpayers. For information on military pensions or veterans benefits, see Publication 525, Taxable andNontaxable Income. This publication contains information on items that are included in and excluded from gross income, combat zone exclusion, alienstatus, sale of residence, itemized deductions, tax liability, extension of deadline, and filing returns. Current as of February 20, 2010.

Publication 5 - Your Appeal Rights and How To Prepare a Protest If You Don't Agree (Rev. 01-1999)This Publication tells you how to appeal your tax case if you dont agree with the Internal Revenue Service (IRS)findings. Current as of February 20, 2010.

Publication 15 - (Circular E), Employers Tax Guide - For use in 2010 Returns (Rev. Jan 08, 2010)HIGHLY RECOMMENDED! This publication explains your tax responsibilities as an employer. It explains the requirements for withholding, depositing,reporting, and paying employment taxes. It explains the forms that you must give to your employees, those that your employees must give to you, and thosethat you must send to the IRS and SSA. This publication reflects changes included in the recently enacted American Recovery and Reinvestment Act of 2009(ARRA). Current as of February 10, 2010.

Publication 15-A (2009) - Employers Supplemental Tax Guide

Who Are Employees? Before you can know how to treat payments that you make to workers for services, you must first know the business relationship thatexists between you and the person performing the services. The person performing the services An independent contractor, A common-law employee, A statutory employee, or A statutory nonemployee. This publication reflects changes included in the recently enacted American Recovery and ReinvestmentAct of 2009 (ARRA).

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Publication 15-B (2009) - Employers Tax Guide To Fringe BenefitsThis publication supplements Publication 15 (Circular E), Employers Tax Guide, and Publication 15-A, Employers Supplemental Tax Guide. It containsinformation for employers on the employment tax treatment of fringe benefits. A fringe benefit is a form of pay for the performance of services. For example,you provide an employee with a fringe benefit when you allow the employee to use a business vehicle to commute to and from work. Any fringe benefit youprovide is taxable and must be included in the recipients pay unless the law specifically excludes it. Section 2 discusses the exclusions that apply to certainfringe benefits. Any benefit not excluded under the rules discussed in section 2 is taxable.

Publication 17 - Your Federal Income Tax For Individuals - For use in preparing 2009 Returns) (Dec 1, 2009)can help you prepare your individual tax return. This publication takes you step-by-step through each part of the return. It explains the tax law in a waythat will help you better understand your taxes so that you pay only as much as you owe and no more. This publication also includes information onvarious credits you may be able to take to reduce your tax. Current as of February 20, 2010.

Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - For use in preparing 2009 Returns ( Rev. Dec 09, 2009)This publication explains the special tax rules for U.S. citizens and resident aliens who live and work abroad or who have income earned in foreigncountries. In particular, this publication explains the rules for excluding income and excluding or deducting certain housing costs. Current as of February20, 2010.

Publication 225 - Farmer's Tax Guide - For use in preparing 2009 Returns (Rev. Oct 16, 2009)This publication explains how the federal tax laws apply to farming, including the kind of farm income you must report and the different deductions you cantake. You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy,poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards. Current as of February 20, 2010.

Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - For use in preparing 2009 Returns (Rev. Jan 19,2010)The Purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietorsand to statutory employees. Current as of February 20, 2010.

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Publication 393 (2009) - Federal Employment Tax FormsHow to complete Forms W-2 and W-3. When you complete and file your Form W-2, Wage and Tax Statement(s), and Form W-3, Transmittal of Wage and TaxStatements: Show the correct social security numbers of all employees on Forms W-2 and be sure all copies are legible. If any employees names changedduring the year, encourage the employees to contact their local Social Security Administration (SSA) office and request a corrected social security card.

Having employees secure a corrected social security card will allow the SSA to process the information correctly and properly credit employees social securityearnings. It will also help the employees report their wages on their income tax returns. Furnish Copies B, C, and 2 of Form W-2 to your employees. Prepareand file Forms W-2 either alphabetically by employees last names or numerically by employees social security numbers.

Use Form W-3 to send Copy A of all Forms W-2 to the SSA. Be sure to fill in your name, address, and correct EIN.

Electronic filing option for small businesses. Small businesses and practitioners may be able to file a limited number of Forms W-2 electronically. Electronicfiling is free, fast, and secure with a later filing deadline versus other filing methods. To register for electronic filing or to get more information, visitwww.socialsecurity.gov/employer and click on Electronically File Your W-2s. Do not mail paper Forms W-2 or Forms W-3 to SSA if you file electronically.

Publication 463 - Travel, Entertainment, Gift, and Car Expenses - For use in preparing 2009 returns. (Rev. Jan 21, 2010)Identifies business-related travel, entertainment, gift, and transportation expenses that may be deductible. An ordinary expense is one that is common andaccepted in your field of trade, business, or If you meet these conditions and your From Farming profession. A necessary expense is one that is helpful andappropriate for your business. An expense does not have to be required to be considered necessary.

Standard mileage rate. For 2009, the standard mileage rate for the cost of operating your car for business use is:

55.0 cents per mile for the period of January 1 through December 31, 2009.


Publication 501 - Exemptions, Standard Deduction and Filing Information - For use in preparing 2009 Returns (Rev. Dec 18, 2009)Explains the rules for determining who must file a federal income tax return, what filing status to use, how many exemptions to claim, and who cannottake the standard deduction. Current as of February 20, 2010.

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Publication 502 - Medical and Dental Expenses Including the Health Coverage Tax Credit - For use in preparing 2009 Returns (Rev. Nov 10, 2009)Explains which medical and dental expenses are deductible, how to deduct them, and how to treat insurance reimbursements you may receive for medicalcare. This publication includes information on how to treat impairment-related work expenses, health insurance premiums if you are self-employed, andthe health coverage tax credit. Current as of February 20, 2010.

Publication 503 - Child and Dependent Care Expenses - For use in preparing 2009 Returns (Rev. Dec 10, 2009)explains how you may be able to claim a credit if you pay someone to care for your dependent who is under age 13, or your spouse or dependent who isunable to care for himself or herself. Tax rules covering dependent care benefits from your employer are also explained. See Publication 926 forinformation on the employment taxes you may have to pay if you are a household employer. Form 2441. Current as of February 20, 2010.

Publication 504 - Divorced or Separated Individuals - For use in preparing 2008 Returns (Rev. Feb 13, 2009)This publication explains tax rules that apply if you are divorced or separated from your spouse. It covers general filing information and can help youchoose your filing status. It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. Current as ofFebruary 20, 2010.

Publication 505 - Tax Withholding and Estimated Tax (Rev. January 2010)Explains details of withholding (including completion of Form W-4); estimated tax; and the underpayment penalty. Forms 1040-ES, 2210, 2210-F, W-4, W-4P, W-4S, W-4V. Current as of February 20, 2010.

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Publication 514- Foreign Tax Credit for Individuals - For use in preparing 2009 Returns (Rev. Mar 06, 2009)Explains the foreign tax credit that is allowed for income taxes paid to a foreign government on income taxed by both the United States and a foreigncountry. Form 1116.Current as of February 20, 2010.

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities (2009)Provides information for withholding agents who are required to withhold and report tax on payments to nonresident aliens, foreign partnerships, andforeign corporations. This publication includes information on required withholding upon the disposition of a U.S. real property interest by a foreign person.Also, it includes three tables listing U.S. tax treaties and some of the treaty provisions that provide for reduction of or exemption from withholding forcertain types of income. Forms 1042, 1042S, 8233, 8288, 8288-A, 8288-B, 8804, 8805, 8813, W-8 series (BEN, ECI, EXP, IMY). Current as of February

20, 2010.

Publication 516 - U.S. Government Civilian Employees Stationed Abroad (Rev. January 2009)Discusses many of the allowances, reimbursements, expenses and property sales that U.S. Government civilian employees may have while workingoverseas. Current as of February 20, 2010.

Publication 517 - Social Security and Other Information for Members of the Clergy and Religious Workers (Rev. Feb 17, 2009)Discusses Social Security and Medicare taxes and exemptions for ministers and religious workers. This publication also explains the income tax treatmentof certain income and expense items of interest to the clergy. Forms 1040 (Schedules C-EZ, SE), 2106EZ, 4029, 4361. Current as of February 20, 2010.

Publication 519 - U.S. Tax Guide for Aliens - For use in preparing 2008 Returns (Rev. Apr 14, 2009)For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will helpyou determine your status and give you information you will need to file your U.S. tax return. Resident aliens generally are taxed on their worldwideincome, the same as U.S. citizens. Nonresident aliens are taxed only on their income from sources within the United States and on certain incomeconnected with the conduct of a trade or business in the United States.

Gives guidelines on how nonresident aliens determine their U.S. tax status and figure their U.S. income tax. Forms 1040, 1040C, 1040NR, 1040NR-EZ,2063. Current as of February 20, 2010.

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Publication 521 - Moving Expenses (2009)Explains whether certain expenses of moving are deductible. For example, if you changed job locations last year or started a new job, you may be able todeduct your moving expenses. You may also be able to deduct expenses of moving to the United States if you retire while living and working overseas or ifyou are a survivor or dependent of a person who died while living and working overseas. Forms 1040, 3903. Current as of February 20, 2010.

Publication 523 - Selling Your Home- For use in preparing 2008 Returns (Rev. Feb 12, 2009)This publication explains the tax rules that apply when you sell your main home. Generally, your main home is the one in which you live most of the time.Mortgage debt forgiveness. You can exclude from gross income any discharge of qualified principal residence indebtedness. This exclusion applies todischarges made after 2006 and before 2013. Additionally, the basis of the principal residence (main home) must be reduced (but not below zero) by theamount excluded from gross income. Current as of February 8, 2010.

Publication 524 -Credit for the Elderly or Disabled - For use in preparing 2009 Returns (Rev. Dec 01, 2009)

Explains who qualifies for the credit and how to figure it. Forms Schedule R. Current as of February 20, 2010.

Publication 535 - Business Expenses - For use in preparing 2008 Returns (Rev. Apr 03, 2009)This publication discusses common business expenses and explains what is and is not deductible. The general rules for deducting business expenses arediscussed in the opening chapter. The chapters that follow cover specific expenses and list other publications and forms you may need. Current as of February8, 2010.

Publication 536 - Net Operating Losses (NOLs for Individuals, Estates, and Trusts - For use in preparing 2008 Returns (Rev. Mar 24, 2009)If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). An NOL year is the year in which an NOLoccurs. You can use an NOL by deducting it from your income in another year or years. Current as of February 9, 2010.

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Publication 537 - Installment Sales - For use in preparing 2009 Returns (Rev. Jan 14, 2010)An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. If you realize a gain on an installment sale,you may be able to report part of your gain when you receive each payment. This method of reporting gain is called the installment method. You cannotuse the installment method to report a loss. You can choose to report all of your gain in the year of sale. Current as of February 9, 2010.

Publication 538 - Accounting Periods and Methods - (Rev. March 2008)Every taxpayer (whether an individual or a business entity) must figure taxable income on an annual accounting period called a tax year. The calendaryear is the most common tax year. Other tax years are a fiscal year and a short tax year which are discussed later. Each taxpayer must also use aconsistent accounting method, which is a set of rules for determining when to report income and expenses. The most commonly used accounting methodsare the: (a) cash method; and (b) accrual method. Under the cash method, generally you report income in the tax year in which you receive it; and you

deduct expenses in the tax year in which you pay them. Under an accrual method, generally you report income in the tax year in which you earn it,regardless of when payment is received. You deduct expenses in the tax year you incur them, regardless of when payment is made. This publicationexplains some of the rules for accounting periods and accounting methods. In CAUTION many cases you may have to refer to the cited ! sources for afuller explanation of the topic. Current as of February 9, 2010.

Publication 541 - Partnerships - (Rev. Apr 2008)This publication provides supplemental federal income tax information for partnerships and partners. It supplements the information provided in theinstructions for Form 1065, U. S. Return of Partnership Income, and the Partners Instructions for Schedule K-1 (Form 1065). Generally, a partnership doesnot pay tax on its income but passes through any profits or losses to its partners. Partners must include partnership items on their tax returns.

For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. Members of oil and gas partnerships should read

about the deduction for depletion in chapter 9 of that publication.

Attention: This publication will no longer be revised on an annual basis. The information contained in this publication no longer requires annual updates. Tofind changes that may affect current year returns, see Whats New in your income tax return instructions; Publication 553; Whats Hot in Tax Forms, Pubs,and Other Tax Products. Current as of February 8, 2010.

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Publication 542 - Corporations - (Rev. February 2006)This publication discusses the general tax laws that apply to ordinary domestic corporations. It explains the tax law in plain language so it will be easier tounderstand. However, the information given does not cover every situation and is not intended to replace the law or change its meaning.

Attention:This publication will no longer be revised on an annual basis. To f ind changes that may affect current year returns, see Whats New in yourincome tax return instructions; Publication 553; Whats Hot in Tax Forms, Pubs, and Other Tax Products. Current as of February 8, 2010.

Publication 544 - Sales and Other Dispositions of Assets - For use in preparing 2008 Returns (Rev. Mar 12, 2009)Dispositions of U.S. real property interests by foreign persons. If you are a foreign person or firm and you sell or otherwise dispose of a U.S. real propertyinterest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair marketvalue of other property, and any assumed liability). Corporations, partnerships, trusts, and estates also may have to withhold on certain U.S. real propertyinterests they distribute to you. You must report these dispositions and distributions and any income tax withheld on your U.S. income tax return. Currentas of February 9, 2010.

Publication 547 - Casualties, Disasters, and Thefts - For use in preparing 2009 Returns (Rev. Oct 21, 2009)Whats New for 2009 - Increase in personal casualty and theft loss limit. Generally, each personal casualty or theft loss is limited to the excess of theloss over $500. In addition, the 10%-of-adjusted gross income (AGI) limit continues to apply to the net loss. New Schedule L (Form 1040A or 1040). Ifyou claim a net disaster loss as part of your standard deduction, you must complete Schedule L (Form 1040A or 1040) and attach it to Form 1040.

Whats New for 2010 - Decrease in personal casualty and theft loss limit. Each personal casualty or theft loss is limited to the excess of the loss over$100 (instead of $500). In addition, the 10%-of-AGI limit continues to apply to the net loss. Disaster losses. The special rules that were in effect in 2008

and 2009 for losses of personal use property attributable to federally declared disasters do not apply to losses occurring in 2010 and later years. Instead,these losses will be subject to the 10%-of-AGI limit and will be deductible only if you itemize your deductions. These losses will continue to be subject tothe $100-per-loss limit.


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Publication 550 - Investment Income and Expenses (Including Capital Gains and Losses) - For use in preparing 2009 Returns (Rev. Jan 04, 2010)Whats New - Alternative minimum tax (AMT) for private activity bonds. Tax-exempt interest on private activity bonds issued in 2009 and 2010 will notbe treated as a tax preference item for AMT purposes. For details, see Qualified bonds issued in 2009 or 2010 under Taxable Interest in Chapter 1.


Publication 551 - Basis of Assets - (Rev. May 2002)Basis is the amount of your investment in property for tax purposes. Use the basis of property to figure depreciation, amortization, depletion, and casualtylosses. Also use it to figure gain or loss on the sale or other disposition of property. You must keep accurate records of all items that affect the basis ofproperty so you can make these computations. This publication is divided into the following sections. Cost Basis Adjusted Basis Basis Other ThanCost. The basis of property you buy is usually its cost. You may also have to capitalize (add to basis) certain other costs related to buying or producing theproperty.

Important Reminder - Assets held on January 1, 2001. If you made the election to treat an asset as sold and then reacquired on January 1, 2001(January 2, 2001, for readily tradable stock), and you hold the asset for more than 5 years from that date, any future gain on the asset is eligible for an18% (instead of 20%) capital gains tax rate. If you made the election, your basis in the reacquired asset is its closing market price (for readily tradablestock) or fair market value (for any other capital asset or property used in a trade or business) on the date you reacquired it.


Publication 552 - Recordkeeping for Individuals - (Rev. Dec 09, 2008)

This publication discusses why you should keep records, what kinds of records you should keep, and how long you should keep them. You probably alreadykeep records in your daily routine. This includes keeping receipts for purchases and recording information in your checkbook. Use this publication todetermine if you need to keep additional information in your records. Throughout this publication we refer you to other IRS publications for additionalinformation. See How To Get Tax Help in the back of this publication for information about getting publications and forms. This publication does not discussthe records you should keep when operating a business. For information on business records, see Publication 583, Starting a Business and KeepingRecords. Current as of February 9, 2010.

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Publication 553 - Highlights of Tax Changes - (Rev. June 2009)This publication highlights major tax law changes that take effect in 2008, 2009, and later years, except those covered in Publication 4492-A, Informationfor Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes; and in Publication 4492-B, Information for Affected Taxpayers in theMidwestern Disaster Areas. The chapters are divided into sections based on when the changes take effect. Current as of February 9, 2010.

Publication 554 - Tax Guide for Seniors - (Rev. Feb 09, 2009)The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. The publication will help youdetermine if you need to file a return and, if so, what items to report on your return. Each topic is discussed only briefly, so you will find references toother free IRS publications that provide more detail on these topics if you need it. Current as of February 9, 2010.

Publication 555 - Community Property - (Rev. May 2007)This publication is for married taxpayers who are domiciled in one of the following community property states:

Arizona,

California,

Idaho,

Louisiana,

Nevada,

New Mexico,

Texas, Washington,

Wisconsin.

This publication does not address the federal tax treatment of income or property subject to the "community property" election under Alaska state laws.Community property laws affect how you figure your income on your federal income tax return if you are maried, live in a community property state orcountry, and file separate returns. Your tax usually will be less by filing a joint return if you are married. Sometimes it can be to your advantage to fileseparate returns. If you and your spouse file separate returns, you have to determine your community income and your separate income. Communityproperty laws also affect your basis in property you inherit from a married person who lived in a community property state.


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Publication 556 - Examination of Returns, Appeal Rights, and Claims for Refund - (Rev. May 2008)The Internal Revenue Service (IRS) accepts most federal Publication tax returns as filed. However, the IRS examines (or audits) some returns todetermine if income, expenses, and credits are being reported accurately. If your return is selected for examination, it does not suggest that you made anerror or are dishonest. Returns are chosen by computerized screening, by random sample, or by an income document matching program. See Examinationselection criteria, later. You should also know that many examinations result in a refund or acceptance of the tax return without change.

This publication discusses general rules and proceures that the IRS follows in examinations. It explains what happens during an examination and yourappeal rights, both within the IRS and in the federal court system. It also explains how to file a claim for refund of tax you already paid.


Publication 557 - Tax-Exempt Status for Your Organization - (Rev. June 2008)This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of theInternal Revenue Code. Current as of February 10, 2010.

Publication 559 - Survivors, Executors and Administrators - For use in preparing 2008 Returns (Rev. Mar 20, 2009)This publication is designed to help those in charge of the property (estate) of an individual who has died (decedent). It shows them how to complete andfile federal income tax returns and out their responsibility to pay any taxes due. Current as of February 10, 2010.

Publication 560 - Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)- For use in preparing 2009 Returns (Rev. Dec 31, 2009)This publication discusses retirement plans you can set up and maintain for yourself and your employees. For use in preparing 2009 returns. Current as ofFebruary 18, 2010.

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Publication 561 - Determining the Value of Donated Property - For use in preparing 2009 Returns (Rev. April 2007)This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. It alsoexplains what kind of information you must have to support the charitable contribution deduction you claim on your return. This publication does notdiscuss how to figure the amount of your deduction for charitable contributions or written records and substantiation required. See Publication 526,Charitable Contributions, for this information. Current as of February 18, 2010.

Publication 564 - Mutual Fund Distributions - (Rev. Mar 24, 2009)This publication provides federal income tax information for individual shareholders of mutual funds or other regulated investment companies, Get forms

and other information including money market funds. It explains how faster and easier by: to report distributions paid to you by a mutual fund and anyexpenses connected with your investment. In addition, it explains how to report undistributed long-term capital gains. It also explains how to figure andreport your gain or loss when you sell, exchange, or redeem your mutual fund shares. A comprehensive example, with filled-in forms, appears at the endof the publication.


Publication 570 - Tax Guide for Individuals with Income from U.S. Possessions - For use in preparing 2009 Returns (Rev. Jan 20, 2010)

This publication discusses how to treat income received from the following U.S. possessions on your tax return(s).

American Samoa. The Commonwealth of Puerto Rico (Puerto Rico).

The Commonwealth of the Northern Mariana Islands (CNMI).

Guam.

The U.S. Virgin Islands (USVI).


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Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - (Rev. Dec 18, 2009)

For Employees of Public Schools and Certain Tax-Exempt Organizations. This publication can help you better understand the tax rules that apply to your403(b) (tax-sheltered annuity) plan. Temporary waiver of the minimum required distribution. Retirement savings contributions credit.

For 2010, the adjusted gross income limitations remain unchanged at $55,500 for married filing jointly filers, $41,625 for head of household filers, and at$27,750 for single, married filing separately, or qualifying widow(er) with depenent child filers.


Publication 575 - Pension And Annuity Income - For use in preparing 2009 Returns (Rev. Dec 08, 2009)

This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income onyour federal inome tax return. How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) thatare paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity).


Publication 583 - Starting A Business And Keeping Records - For use in preparing 2009 Returns (Rev. January 2007)

This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records andillustrates a recordkeeping system. Throughout this publication we refer to other IRS publications and forms where you will find more information. Inaddition, you may want to contact other government agencies, such as the Small Business Administration (SBA).


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Publication 584 - Casualty, Disaster, And Theft Loss Workbook (Personal Use Property - For use in preparing 2009 Returns (Rev. December 2008)

This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. It contains schedules to helpyou figure the loss to your main home, its contents, and your motor vehicles. However, these schedules are for your information only. You must completeForm 4684, Casualties and Thefts, to report your loss.

You can use this workbook by following these five steps. 1. Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. 2. Knowthe definitions of cost or other basis and fair market value, discussed later. 3. Fill out Schedules 1 through 20. 4. Read the instructions for Form 4684. 5.Fill out Form 4684 using the information you entered in Schedules 1 through 20.


Publication 584-B - Business Casualty, Disaster, And Theft Loss Workbook - For use in preparing 2009 Returns (Rev. )

This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. It containsschedules to help you figure the loss to your office furniture and fixtures, informaion systems, motor vehicles, office supplies, buildings, and equipment.These schedules, however, are for your information only. You must complete Form 4684, Casualties and Thefts, to report your loss.

You can use this workbook by following these five steps. 1. Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. 2. Knowthe definitions of adjusted basis and fair market value, discussed below. 3. Fill out Schedules 1 through 6. 4. Read the instructions for Form 4684. 5. Fillout Form 4684 using the information you entered in Schedules 1 through 6.


Publication 587 - Business Use Of Your Home (Including Use by Daycare Providers) - For use in preparing 2009 Returns (Rev. Dec 16, 2009)

The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. The term home includes ahouse, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. It also includes structures on theproperty, such as an unattached garage, studio, barn, or greenhouse. However, it does not include any part of your property used exclusively as a hotel orinn.


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Publication 590 - Individual Retirement Arrangements (IRAs) - For use in preparing 2009 Returns (Rev. Jan 07, 2010)

This publication discusses individual retirement arrangeents (IRAs). An IRA is a personal savings plan that gives you tax advantages for setting asidemoney for retirement.


Publication 593 - Tax Highlights for U.S. Citizens and Residents Going Abroad - For use in preparing 2009 Returns (Rev. Jan 22, 2010)

This publication discusses in general terms some provisions of U.S. federal income tax law that apply to U.S. citizens and resident aliens who live or workabroad and who expect to receive income from foreign sources.

As a U.S. citizen or resident alien, your worldwide income generally is subject to U.S. income tax regardless of where you are living. You are subject to thesame income tax return filing requirements that apply to U.S. citizens or resident aliens living in the United States.

However, several income tax benefits might apply if you meet certain requirements while living abroad. You may be able to exclude from your income alimited amount of your foreign earned income. You also may be able either to exclude or to deduct from gross income your housing amount (definedlater). To claim these benefits, you must file a tax return and attach Form 2555, Foreign Earned Income. If you are claiming the foreign earned incomeexclusion only, you may be able to use the shorter Form 2555-EZ, Foreign Earned Income Exclusion, rather than Form 2555.

You may be able to claim a tax credit or an itemized deduction on your U.S. return for the foreign income taxes that you pay. Also, under tax treaties orconventions that the United States has with many foreign countries, you may be able to reduce your foreign tax liability.

Publications 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad; 514, Foreign Tax Credit for Individuals; and 901, U.S. Tax Treaties, discuss indetail the treatment of your foreign income, the foreign tax credit, and the general tax treaty benefits available to you.


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Publication 594 - The IRS Collection Process - (Rev. 7-2007)

This publication tells you the steps the Internal Revenue Service (IRS) may take to collect your balance due account. We send this publication with yourfinal bill if our records show you owe overdue tax, penalty, or interest. We may:

contact you by telephone,

assign a revenue officer to resolve your account (the revenue officer may contact you in person), and/or

take enforced collection action to collect the amount you owe. We urge you to resolve your account to prevent possible enforcement action.

Please pay immediately if you owe the amount shown on the bill.

Contact us now if you believe the bill is incorrect so that we may correct any mistakes

Important information you should know - You have the right to be treated professionally, fairly, promptly, and courteously by IRS employees andPrivate Collection Agencies (PCAs) contacting you on behalf of the IRS. Among other rights, you have the right to:

disagree with your tax bill,

meet with an IRS manager if you disagree with the IRS employee who handles your tax case,

appeal most IRS collection actions,

have your case transferred to a different IRS office if you have a valid reason (such as if you move),

be represented by someone when dealing with IRS matters, and

receive a receipt for any payment you make.


Publication 596 - Earned Income Credit (EIC) - For use in preparing 2009 Returns

The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $48,279. A tax credit usually means moremoney in your pocket. It reduces the amount of tax you owe. The EIC may also give you a refund. How Can I Get EIC in My Paycheck in 2010? You mayprefer to get some of next years EIC throughout the year, rather than wait and get EIC after you file your tax return. Chapter 6 explains advance paymentof EIC and tells how, if you have a qualifying child, you may be able to get some of the EIC in your paycheck in 2010.


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Publication 597 - Information on the United States - Canada Income Tax Treaty For use in preparing 2009 Returns (Rev. August 2009)

This publication provides information on the inome tax treaty between the United States and Canada. It discusses a number of treaty proviions that oftenapply to U.S. citizens or residents who may be liable for Canadian tax. Treaty provisions are generally reciprocal the same rules apply to both treatycountries). Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affectthe tax to be paid to the United States.

The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. That is, a person who is recognized as aresident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. ArticleIV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer isconsidered by both countries to be a resident.


Publication 598 - Tax on Unrelated Business Income of Exempt Organizations - (Rev. March 2009)An exempt organization is not taxed on its income from an activity that is substantially related to the charitable, educational, or other purpose that is thebasis for the organizations exemption. Such income is exempt even if the activity is a trade or business. However, if an exempt organization regularly carrieson a trade or business that is not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization issubject to tax on its income from that unrelated trade or business. Current as of February 8, 2010.

Publication 721 - Tax Guide to U.S. Civil Service Retirement Benefits - For use in preparing 2009 Returns (Rev. Dec 23, 2009)This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including thosedisabled) or their survivors. These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees Retirement

System (FERS).


Publication 919 - How Do I Adjust My Tax Withholding? - For use in 2010 - (Rev. Feb 01, 2010)The purpose of this publication is to help you check your withholding and, if necessary, prepare a new Form W-4 to adjust your withholding. When you firststart a new job, you must fill out a Form W-4 and give it to your employer establish your initial withholding. You can adjust your withholding by giving a newForm W-4 to your employer at any time. Current as of February 8, 2010.

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Publication 926 - Household Employer's Tax Guide For Wages Paid In 2010 - (Revised Jan 28, 2010)The information in this publication applies to you only if you have a household employee. If you have a household employee in 2010, you may need to paystate and federal employment taxes for 2010. You generally must add your federal employment taxes to the income tax that you will report on your 2010federal income tax return. You have a household employee if you hired someone to do household work and that worker is your employee. The worker is youremployee if you can control not only what work is done, but how it is done. If the worker is your employee, it does not matter whether the work is full time orpart time or that you hired the worker through an agency or from a list provided by an agency or association. It also does not matter whether you pay theworker on an hourly, daily, or weekly basis, or by the job. Use for Wages Paid in 2010. Current as of February 8, 2010.

Publication 1518 (2010) - IRS Tax Calendar For Small Businesses and Self-EmployedHIGHLY RECOMMENDED! The American Recovery and Reinvestment Act of 2009 contains several tax provisions that affect businesses, including: COBRA

Changes, Energy-Efficient Incentives, Election of Investment Credit in Lieu of Production Credit (Section 1102), Coordination with Renewable Energy Grants(Section 1104), Net Operating Loss Carryback, Section 179 Deduction, Reduction of Estimated Tax Payments, Extension of Bonus Depreciation DeductionsThrough 2009, Capital Gains Tax Break for Investment in Small Business.

Each month highlights a different tax topic. Tax reminders and instructions are shown by date, and you can add your own notessuch as state tax dates orbusiness appointments.

In addition to the monthly topics, look to the last few pages for Tips for Business Success, a list of Forms and Publications, and a tear-out sheet of quickreference items.

Monthly Topics

January: Preparation and Setting Up, Choosing a Tax Professional, Choosing a Business Structure.

February: Accounting Methods and Periods, Choosing an Accounting Method, Choosing a Tax Year.

March: Retirement Planning, IRA, SEP, SIMPLE, and 401(k) Plans, Individual Retirement Arrangement.

April: Travel and Other Business Expenses, Car, Travel, Entertainment, and Gift Expenses, Business Use of Your Home.

May: Employee and Worker Issues, Employer Tax Forms, Independent Contractor or Employee Determination.

June: Keeping Good Records, Monitor the progress of your business, Prepare your financial statements, Identify source of receipts, Keep track ofdeductible expenses, Prepare your tax returns, Support items reported on tax returns.

July: Your Rights as a Taxpayer, Representation, Examination, Appeals and Judicial Review, Collection.

August: IRS e-File for Business and Self-Employed Taxpayers, Benefits of Paying Business Taxes by Electronic Funds Withdrawal, EFTPS Pays All YourFederal Taxes Securely, Express Enrollment for New Businesses and Required Taxpayers.

September: Disaster Recovery Assistance, Paperless Recordkeeping for Financial and Tax Records, Document Valuables and Business Equipment,

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Continuity of Operations Planning for Businesses. October: IRS Resources, IRS Forms and Publications Tax DVD 877-233-6767, Small Business and Specialty Tax Line 800-829-4933 Small Business

Web Site.

November: Saving Up to Pay Taxes and Preventing Identity Theft, Estimated Tax Payments for Self -Employed Indi viduals and Corporations.

December: Online Resources, Small Business Resource Guide, Electronic Subscription Services, Self-Employed Individuals Tax Center.

A printable calendar for each month is included in the Publication.

Publication 1542 - Per Diem Pates (For Travel Within the Continental United States) - (Rev. October 2009)This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States(CONUS) (the 48 contiguous states), on or after October 1, 2008, and before January 1, 2011. It gives the maximum per diem rate you can use without

treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 ofPublication 535, Business Expenses, or Revenue Procedure 2009-47, 2008-42 I.R.B. You can find the revenue procedure in the weekly Internal RevenueBulletin (IRB) on the Internet at www.irs.gov/irb. Current as of February 8, 2010.

Publication 1635 - Understanding Your EIN -EMPLOYER IDENTIFICATION NUMBER - (Rev. 12-2009)The topics included are: What is an EIN Information by type of business entity When you need a new EIN How to apply for an EIN How to completeForm SS-4 Where to apply for an EIN How to avoid common problems.

An Employer Identification Number (EIN) is a nine-digit number that IRS assigns in the following format: XX-XXXXXXX. It is used to identify the tax accountsof employers and certain others who have no employees. However, for employee plans, an alpha (for example, P) or the plan number (e.g., 003) may followthe EIN. The IRS uses the number to identify taxpayers that are required to file various business tax returns. EINs are used by employers, sole proprietors,corporations, partnerships, non-profit associations, trusts, estates of decedents, government agencies, certain individuals, and other business entities. Useyour EIN on all of the items that you send to the IRS and the Social Security Administration (SSA). Current as of February 8, 2010.

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Publication 1779 - Independent Contractor or Employee - (Rev. 8-2008)HIGHLY RECOMMENDED! If you are not sure whether you are an employee oran independent contractor, get Form SS-8, Determination of WorkerStatus for Purposes of Federal Employment Taxes and Income Tax Withholding. Publication 15-A, Employers Supplemental Tax Guide,provides additional information on independent contractor status.

The courts have considered many facts in deciding whether a worker is an independent contractor or an employee. These relevant facts fall into three maincategories: behavioral control; financial control; and relationship of the parties. In each case, it is very important to consider all the facts no single factprovides the answer. Carefully review the following definitions.

Behavioral Control

FinanCial Control Relationship of The Parties

SeeIndependent Contractor Worker Classification ,Independent Contractor Common Law Rules, andIndependent Contractor Forms AndTaxes for an indepth discussion of this critical issue.


Publication 1976 - Section 530 Employment Tax Relief Requirements - (Rev. 05-07)HIGHLY RECOMMENDED! Do you qualify for relief under Section 530? Section 530 provides businesses with relief from federal employment tax obligationsif certain requirements are met.

Your business has been selected for an employment tax examination to determine whether you correctly treated certain workers as independentcontractors. However, you will not owe employment taxes for these workers if you meet the relief requirements described below. If you do not meetthese relief requirements, the IRS will need to determine whether the workers are independent contractors or employees and whether you oweemployment taxes for those workers.

Section 530 relief requirements: To receive relief, you must meet all three of the following requirements:

1. Reasonable Basis2. Substantive Consistency3. reporting Consistency

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Publication 4222 - 401(k) Plans For Small Businesses - (Revised October 2008)WHY 401(k) PLANS? 401(k) plans can be a powerful tool in promoting financial security in retirement. They are a valuable option for businesses considering aretirement plan, providing benefits to employees and their employers. This booklet highlights some of a 401(k) plans advantages, some of your options andresponsibilities as an employer operating a 401(k) plan, and the differences among the types of 401(k) plans. For more information, a list of resources foryou and for prospective 401(k) plan participants is included at the end of this booklet. Current as of February 8, 2010.

Publication 4334 - Simple IRA Plans For Small Businesses - (Revised 9-2007)A SIMPLE (Savings Incentive Match Plan for Employees of Small Employers) IRA plan offers great advantages for businesses that meet two basic criteria.

First, your business must have 100 or fewer employees (who earned $5,000 or more during the preceding calendar year). In addition, you cannot currentlyhave another retirement plan. If you are among the thousands of business owners eligible for a SIMPLE IRA plan, read on to learn more. A SIMPLE IRA planprovides you and your employees with a simplified way to contribute toward retirement. It reduces taxes and, at the same time, attracts and retains qualityemployees. And compared to other types of retirement plans, SIMPLE IRA plans offer lower start-up and annual costs they are just simpler to operate.Current as of February 8, 2010.

Publication 4452 - IRS e-file for Corporations, Forms 1120 and 1120-SThe IRS has designed an electronic filing process for Forms 1120 and 1120-S under IRS e-file. Electronic filing for Forms 1120 and 1120-S launched inFebruary 2004 includes file and pay capabilities. This product has 100 relative forms and schedules available. Form 7004, Application for Automatic Extensionof Time to File Corporation Income Tax Return and three other forms were added for Tax Year 2004. Current as of February 8, 2010.

Publication 4453 - Simple IRA Plans For Small BusinessesA SIMPLE (Savings Incentive Match Plan for Employees of Small Employers) IRA plan offers great advantages for businesses that meet two basic criteria.First, your business must have 100 or fewer employees (who earned $5,000 or more during the preceding calendar year). In addition, you cannot currentlyhave another retirement plan. If you are among the thousands of business owners eligible for a SIMPLE IRA plan, read on to learn more. Current as ofFebruary 8, 2010.

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IRS Internal Training: Employee/Independent ContractorIRS Internal Training: Employee/Independent Contractor (PDF) This 160 page manual provides you with the tools to make correct determinations of workerclassifications. It discusses facts that may indicate the existence of an independent contractor or an employer-employee relationship. This training manual isa guide and is not legally binding. THIS MATERIAL WAS DESIGNED SPECIFICALLY FOR TRAINING PURPOSES ONLY. UNDER NO CIRCUMSTANCES SHOULDTHE CONTENTS BE USED OR CITED AS AUTHORITY FOR SETTING OR SUSTAINING A TECHNICAL POSITION. October 30, 1996 - Course 3320-102

Special Publication 800-30 - Risk Management Guide for Information Technology SystemsEvery organization has a mission. In this digital era, as organizations use automated information technology (IT) systems to process their information forbetter support of their missions, risk management plays a critical role in protecting an organizations information assets, and therefore its mission, from IT-related risk. An effective risk management process is an important component of a successful IT security program. The principal goal of an organizations risk

management process should be to protect the organization and its ability to perform their mission, not just its IT assets. Therefore, the risk managementprocess should not be treated primarily as a technical function carried out by the IT experts who operate and manage the IT system, but as an essentialmanagement function of the organization. Certain commercial entities, equipment, or materials may be identified in this document in order to describe anexperimental procedure or concept adequately. Such identification is not intended to imply recommendation or endorsement by the National Institute ofStandards and Technology, nor is i t intended to imply that the entities, materials, or equipment are necessarily the best available for the purpose. July 2002

National Strategy to Secure CyberspaceOur Nations critical infrastructures are composed of public and private institutions in the sectors of agriculture, food, water, public health, emergencyservices, government, defense industrial base, information and telecommunications, energy, transportation, banking and finance, chemicals and hazardousmaterials, and postal and shipping. Cyberspace is

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