Small Business Tax Information

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This will help you file your taxes accurately and make payments on time. The <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/business-structures">business structure</a> you choose when <a href="https://web.archive.org/web/20211122080928/https://www.usa.gov/start-business#item-37087">starting a business</a> will determine what taxes you&rsquo;ll pay and how you pay them.&nbsp;</p><h3>Employer Identification Number (EIN)</h3><p>Most businesses need an Employer Identification Number (EIN). Your EIN is your federal tax ID number. You should get one right after you register your new business.&nbsp;</p><p><a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/employer-id-numbers">Find out from the IRS if you need an EIN</a>, how to get one, what to do if you&#39;ve lost or misplaced yours, and more.</p><h3>Income Tax</h3><p>Most businesses must file and pay federal taxes on any income earned or received during the year. Partnerships, however, file an <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/partnerships">annual information return</a> but don&#39;t pay income taxes. Instead, each partner reports their share of the partnership&#39;s profits or loss on their individual tax return.&nbsp;</p><p>Almost every state imposes a business or corporate income tax. However, each state and locality has its own tax laws. Find out the <a href="https://web.archive.org/web/20211122080928/https://www.sba.gov/business-guide/manage-your-business/pay-taxes#section-header-3">business income tax requirements in your state or territory</a>.</p><h3>Self-Employment Tax</h3><p>If you have your own business, you must pay Social Security and Medicare taxes. Otherwise, you won&#39;t be covered under the Social Security system. <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes">Learn about who must pay self-employment tax and how to pay it</a>.</p><h3>Employment Taxes</h3><p>If you have employees, there are federal tax requirements for what you must pay and the forms you have to file.These <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/employment-taxes">employment taxes</a> include:</p><ul><li><p>Social Security and Medicare taxes</p></li><li><p>Federal income tax withholding</p></li><li><p><a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/individuals/international-taxpayers/federal-unemployment-tax">Federal unemployment (FUTA) tax</a></p></li></ul><p>FUTA ensures that people can receive unemployment benefits after losing a job.&nbsp;</p><p>Businesses in all states pay state workers&rsquo; compensation insurance and unemployment insurance taxes.&nbsp;</p><h3>Excise Tax</h3><p>The federal government taxes businesses that manufacture or sell certain products. If your business uses various types of equipment, facilities, or other products, you may need to pay an excise tax. <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/business-taxes#excise">Learn about federal excise tax requirements and the forms you must file</a>.&nbsp;</p><h3>Property Tax</h3><p>Each state has a different definition of what property is taxable. Some states collect property tax from businesses in commercial real estate locations. Others collect property tax for vehicles, computer equipment, and other business assets.&nbsp; The amount of tax you pay is calculated by the total value of the property or on a certain percentage of the value. <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites">Search for property tax requirements in your state</a>.</p><h3>Sales and Use Tax</h3><p>States may tax the sale of goods and services. Check whether your business has to <a href="https://web.archive.org/web/20211122080928/https://www.sba.gov/business-guide/launch-your-business/register-your-business">register to pay and/or collect sales tax in your state</a>. Exclusions in sales tax often include food, clothing, medicine, newspapers, and utilities.&nbsp;</p><p>States may also tax your business on the use of goods and services when sales tax has not been collected. This typically applies to goods and services purchased outside of the state where you conduct business.</p><h3>Estimated Tax</h3><p>You must pay federal tax on income that is not subject to withholding. Or, if the amount of your federal income tax being withheld is not enough to cover the taxes you owe, you must pay an estimated tax. <a href="https://web.archive.org/web/20211122080928/https://www.usa.gov/business-taxes#item-37167">Find out if your business has to pay estimated taxes and the steps to follow</a>. &nbsp;</p>" } }, { "@type": "Question", "name": "Estimated Taxes", "acceptedAnswer": { "@type": "Answer", "text": "<p>Estimated tax is the method used to pay taxes on income that is not subject to withholding. This includes income from self-employment, interest, and dividends. You may also have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough.&nbsp;</p><h3>Who Has to Pay Estimated Taxes?</h3><p>Individuals who run their own business typically have to make estimated tax payments. If you don&#39;t pay enough income tax through withholding or estimated taxes, <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/taxtopics/tc306">you may be charged a penalty</a>.&nbsp;</p><p><a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes">Find out if you have to make estimated tax payments</a> and <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/payments">how to pay</a>.</p><h3>When Are Estimated Taxes Due?</h3><p>The year is divided into four periods to pay estimated tax. Each period has a specific payment deadline.</p><p>These are the Estimated Federal Tax due dates in 2021:</p><ul><li><p>April 15<br />(Even though the tax filing deadline has been extended to May 17, 2021, estimated taxes are still due on April 15.)</p></li><li><p>June 15</p></li><li><p>Sept. 15</p></li><li><p>Jan. 15 of the next year</p></li></ul>" } }, { "@type": "Question", "name": "Energy Tax Incentives", "acceptedAnswer": { "@type": "Answer", "text": "<p>Energy-related tax incentives can make home and business energy improvements more affordable. There are credits for buying energy efficient appliances and for making energy-saving improvements.</p><p>Find out if you qualify for state, local, utility, or federal incentives.</p><h3>Energy Tax Breaks by State</h3><ul><li><p>Find programs and policies in your state that support renewable energy and energy efficiency. Search the <a href="https://web.archive.org/web/20211122080928/https://www.dsireusa.org/">Database of State Incentives for Renewables and Efficiency (DSIRE)</a>.</p></li><li><p>Find out if your state offers a <a href="https://web.archive.org/web/20211122080928/https://www.taxadmin.org/sales-tax-holidays">sales tax holiday</a> on energy-efficient home appliances.</p></li></ul><h3>Energy-Saving Home Improvements</h3><p><a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/forms-pubs/about-form-5695">Residential Energy Credits allow savings</a> for any of these purchases for your home:</p><ul><li><p>Solar panels</p></li><li><p>Solar water heaters</p></li><li><p>Small wind turbines</p></li><li><p>Geothermal heat pumps</p></li><li><p>Fuel-cell equipment</p></li></ul><p>These tax credits are valid through 2021.&nbsp;</p><h4>Energy Tax Breaks for 2020 Tax Year</h4><p>They include credits for:</p><ul><li><p>Energy efficient homes</p></li><li><p>Energy-efficient commercial buildings</p></li><li><p>Nonbusiness energy property</p></li><li><p>Qualified fuel cell vehicles</p></li><li><p>Alternative fuel vehicle refueling property</p></li><li><p>Energy tax incentives for biodiesel and renewable diesel extended through 2022</p></li></ul>" } }, { "@type": "Question", "name": "Tax Relief in Disaster Situations", "acceptedAnswer": { "@type": "Answer", "text": "<p>The Internal Revenue Service (IRS) offers <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses">special tax help</a> to individuals and businesses hurt by a major disaster or emergency.&nbsp;&nbsp;</p><h3>Get Your Tax Refund Faster After a Disaster</h3><p>In a <a href="https://web.archive.org/web/20211122080928/https://www.fema.gov/disasters/disaster-declarations">federally-declared disaster area</a>, you can get a faster refund by filing an <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/taxtopics/tc308">amended return</a>. You will need to claim the disaster-related losses on your tax return for the previous year.</p><p>Get guidance from the IRS on <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/faqs-for-disaster-victims#amendedreturns">amending a tax return</a> or <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">filing an extension after a disaster</a>.</p><h3>Get Tax Relief for Recent Disasters</h3><p>Get a list of the <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/newsroom/tax-relief-in-disaster-situations">most recent disasters which may be eligible for tax relief</a>.</p>" } }, { "@type": "Question", "name": "Federal Tax Deductions for Small Business Charitable Donations", "acceptedAnswer": { "@type": "Answer", "text": "<p>Small businesses can <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/pub/irs-pdf/p526.pdf">receive a tax deduction for making charitable donation</a>. The IRS has specific reporting requirements when a small business donates: &nbsp;</p><ul><li>Non-food inventory&nbsp;</li><li>Food</li><li>Intellectual property&nbsp;</li></ul><p>You won&#39;t receive a tax deduction for donating services. But you may be able to deduct expenses related to the donation, like travel or materials.</p>" } } ] } </script><script type="text/javascript" src="/web/20211122080928js_/https://www.usa.gov/js/accordion-from-content.js"></script> <script type="text/javascript"> $(document).ready(function(){ accordionify({id: "item-211597"}); accordionify({id: "item-37167"}); accordionify({id: "item-37042"}); }); </script><script type="application/ld+json"> { "@context": "https://web.archive.org/web/20211122080928/https://schema.org", "@type": "Organization", "url": "https://web.archive.org/web/20211122080928/https://www.usa.gov/", "logo": "https://web.archive.org/web/20211122080928/https://app-usa-modeast-prod-a01239f.s3.amazonaws.com/Logo_USAGov.png" } </script> <script type="text/javascript" src="/web/20211122080928js_/https://www.usa.gov/js/respond.js"></script> <script type="text/javascript" src="/web/20211122080928js_/https://www.usa.gov/js/platform.js"></script> <script type="text/javascript" src="/web/20211122080928js_/https://www.usa.gov/js/menu.js"></script> <script type="text/javascript" src="/web/20211122080928js_/https://www.usa.gov/js/standardsModifications.js"></script> <script type="text/javascript" src="/web/20211122080928js_/https://www.usa.gov/js/modal.js"></script> <script type="text/javascript" src="/web/20211122080928js_/https://www.usa.gov/js/states.js"></script> <script type="text/javascript" src="/web/20211122080928js_/https://www.usa.gov/js/homepage.js"></script> <script type="text/javascript" src="/web/20211122080928js_/https://www.usa.gov/js/uswds.js"></script>  </head> <body>  <noscript><iframe role="application" src="https://web.archive.org/web/20211122080928if_/https://www.googletagmanager.com/ns.html?id=GTM-KV4BZFD" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <noscript> <div style="background-color:#c61f0c; color:#fff; margin:0; padding-left:1.3rem; width:100%; padding-top:.5%; min-height:7rem;"> <span role="img" style="display:inline-block; padding-top:.2%; padding-bottom:.2%; padding-left:4.5rem; padding-right:5rem; background-image:url(/web/20211122080928im_/https://www.usa.gov/images/Icon_Alert.png); background-repeat:no-repeat; background-size:1.4em; background-position:1% 42%; line-height:20px; font-size:medium;"> <p>Please enable JavaScript in your web browser; otherwise some parts of this site might not work properly.</p> </span> </div> </noscript><a class="usa-skipnav" href="#content" onclick="document.getElementById('content').focus();" onfocus="dataLayer.push({'event' : 'skipNavOpened'});">Skip to main content </a> <header aria-labelledby="bner" role="banner" class="usa-header usa-header-extended" data-stickyheight="22"> <div class="usa-banner"> <div class="usa-accordion"> <div class="usa-banner-header"> <div id="bner" class="usa-grid usa-banner-inner"> <img src="/web/20211122080928im_/https://www.usa.gov/images/favicon-57.png" alt="U.S. flag"> <p>An official website of the United States government </p> <button class="usa-accordion-button usa-banner-button" aria-expanded="false" aria-controls="gov-banner"> <span class="usa-banner-button-text">Here's how you know </span> </button> </div> </div> <div class="usa-banner-content usa-grid usa-accordion-content" id="gov-banner"> <div class="usa-banner-guidance-gov usa-width-one-half"> <img class="usa-banner-icon usa-media_block-img" src="/web/20211122080928im_/https://www.usa.gov/images/icon-dot-gov.svg" alt="Dot gov"> <div class="usa-media_block-body"> <p> <strong>Official websites use .gov</strong> <br> A <strong>.gov</strong> website belongs to an official government organization in the United States. </p> </div> </div> <div class="usa-banner-guidance-ssl usa-width-one-half"> <img class="usa-banner-icon usa-media_block-img" src="/web/20211122080928im_/https://www.usa.gov/images/icon-https.svg" alt="SSL"> <div class="usa-media_block-body"> <p> <strong>Secure .gov websites use HTTPS</strong> <br> A <strong>lock</strong> ( <span class="icon-lock"> <svg xmlns="http://www.w3.org/2000/svg" width="52" height="64" viewbox="0 0 52 64" class="usa-banner__lock-image" role="img" aria-labelledby="banner-lock-title-default banner-lock-description-default"> <title id="banner-lock-title-default">Lock</title> <desc id="banner-lock-description-default">A locked padlock</desc> <path fill="#000000" fill-rule="evenodd" d="M26 0c10.493 0 19 8.507 19 19v9h3a4 4 0 0 1 4 4v28a4 4 0 0 1-4 4H4a4 4 0 0 1-4-4V32a4 4 0 0 1 4-4h3v-9C7 8.507 15.507 0 26 0zm0 8c-5.979 0-10.843 4.77-10.996 10.712L15 19v9h22v-9c0-6.075-4.925-11-11-11z"></path> </svg> </span> ) or https:// means you鈥檝e safely connected to the .gov website. 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<ul> <li> <a href="/web/20211122080928/https://www.usa.gov/complaint-against-government">Complaints Against the Government</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/consumer-complaints">Consumer Complaints</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/complaints-by-product" href="#">Consumer Complaints by Product Type</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/complaints-lender">Banks and Lender Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/car-complaints">Car Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-complaints">Housing-Related Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/phone-tv-complaints">Phone and TV Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/travel-complaint">Travel Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/post-office">U.S. Postal 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href="/web/20211122080928/https://www.usa.gov/currency">Currency</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/housing" href="#">Housing</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/finding-home">Affordable Rental Housing</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/foreclosure">Foreclosure</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/buying-home">Help Buying a Home</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-help-audiences">Housing Help</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-scams">Housing Scams</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-complaints">Housing-Related Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/mortgages">Mortgages</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/moving">Moving</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/repairing-home">Repairing and Improving a Home</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/post-office">U.S. Postal Service Issues</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/retirement">Retirement</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/spend-save-invest" href="#">Spending, Saving and Investing</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/cars">Car Complaints and Motor Vehicle Services</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/donate-to-charity">Donating to Charity</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/mortgages">Mortgages</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/retirement">Retirement</a> </li> </ul> </li> <li class="open expanded"> <a aria-describedby="sr-expanded" data-href="/taxes" href="/web/20211122080928/https://www.usa.gov/taxes">Taxes</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-stimulus-checks">Advance Child Tax Credit and Economic Impact Payments - Stimulus Checks</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/filing-taxes-topics">Filing Your Taxes</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/irs-scams">IRS Scams</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/resolve-tax-disputes">Resolve Tax Disputes</a> </li> <li class="expanded"> <a href="#content" aria-describedby="sr-current-page" data-current-page="true">Small Business Taxes</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-taxes">State and Local Taxes</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/check-tax-status">Tax Return Status</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/check-tax-withholding">Tax Withholding</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/unclaimed-money">Unclaimed Money from the Government</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/recalls">Recalled Products</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/scams-and-frauds" href="#">Scams and Frauds</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/common-scams-frauds">Common Scams and Frauds</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-scams">Housing Scams</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/identity-theft">Identity Theft</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/irs-scams">IRS Scams</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/online-safety">Online Safety</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/privacy">Privacy</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/stop-scams-frauds">Report Scams and Frauds</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-consumer">State Consumer Protection Offices</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/telemarketing">Telemarketing and Unwanted Mail</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/coronavirus" href="#">COVID-19</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-stimulus-checks">Advance Child Tax Credit and Economic Impact Payments - Stimulus Checks</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-vaccine-and-testing">COVID-19 Health Information, Vaccines, and Testing</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-small-business-loans">COVID-19 Small Business Loans and Assistance</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-unemployment-benefits">COVID-19 Unemployment Benefits</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-financial-help-from-the-government">Financial Assistance for Food, Housing, and Bills</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/federal-covid-response">Government Response to Coronavirus, COVID-19</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-passports-and-travel">Passports and Travel During the COVID-19 Pandemic</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-scams">Scams Related to COVID-19</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/disability-services" href="#">Disability Services</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/disability-benefits-insurance">Benefits and Insurance</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/disability-caregiver">Caregiver Support</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/disability-financial-support">Financial Assistance and Support Services</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/disability-programs">Government and Local Disability Programs</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/disability-jobs-education">Jobs and Education</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/disability-veterans-benefits">Veterans Disability Benefits</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/disability-rights">Your Legal Disability Rights</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/disasters-and-emergencies" href="#">Disasters and Emergencies</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/after-disaster">After a Disaster</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/disaster-financial-help" href="#">Disaster Financial Assistance</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/disaster-help-workers-businesses">Disaster Financial Assistance for Workers and Small Business Owners</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/disaster-help-food-housing-bills">Disaster Financial Assistance with Food, Housing, and Bills</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/disaster-area-help">Financial Assistance Within Designated Natural Disaster Areas</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/help-disaster-survivors">Help Survivors of a Disaster</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-emergency-management">State Emergency Management Agencies</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/education" href="#">Education</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/higher-education">College and Higher Education</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/financial-aid">Financial Aid for Students</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/study-in-US">Learn English and Attend College in the U.S.</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/libraries">Libraries and Archives</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/student-loans">Manage and Repay Student Loans</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/agencies" href="#">Government Agencies and Elected Officials</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/federal-agencies">A-Z Index of U.S. Government Agencies</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/about-the-us" href="#">About the U.S.</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/flag">American Flag</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/branches-of-government">Branches of the U.S. Government</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/budget">Budget of the U.S. Government</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/statistics">Data and Statistics About the U.S.</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/history">History and Historical Documents</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/laws" href="#">Laws and Legal Issues</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/complaints">Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/crime-prison">Crime and Prisons</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/laws-and-regs">Federal Laws and Regulations</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/labor-laws">Labor Laws and Issues</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/family">Personal Legal Issues, Documents, and Family History</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/scams-and-frauds">Scams and Frauds</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/government-works">U.S. Government Works</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/voting-laws-history">Voting and Election Laws and History</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/disability-rights">Your Legal Disability Rights</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/life-in-the-us">Learn About Life in the U.S.</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/presidents">Presidents, Vice Presidents, and First Ladies</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/branches-of-government">Branches of the U.S. Government</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/budget">Budget of the U.S. Government</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/buy-from-government" href="#">Buying from the U.S. Government</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/auctions-and-sales">Auctions and Sales</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-surplus-sales">Surplus Sales by State</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/elected-officials">Contact Elected Officials</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/forms">Forms, by Agency</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/state-tribal-governments" href="#">State, Local, and Tribal Governments</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/elected-officials">Contact Elected Officials</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-governor">Governors</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/tribes">Indian Tribes and Resources for Native Americans</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/local-governments">Local Governments</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-attorney-general">State Attorneys General</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-consumer">State Consumer Protection Offices</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-emergency-management">State Emergency Management Agencies</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/states-and-territories">State Governments</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-health">State Health Departments</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-courts">State, County, and Municipal Courts</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-travel-and-tourism">Travel and Tourism Information, by State</a> </li> </ul> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/health" href="#">Health</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/doctors">Doctors and Medical Facilities</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/health-resources">Health Information from the Government</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/health-insurance" href="#">Health Insurance</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/finding-health-insurance">Finding Health Insurance</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/medicaid">Medicaid and CHIP</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/medicare">Medicare</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/paying-for-medical">Paying for Medical Care</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/medicine">Medications</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/mental-health-substance-abuse">Mental Health and Substance Abuse</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-health">State Health Departments</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/vaccinations">Vaccines and Immunizations</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/housing" href="#">Housing</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/finding-home">Affordable Rental Housing</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/foreclosure">Foreclosure</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/buying-home">Help Buying a Home</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-help-audiences">Housing Help</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-scams">Housing Scams</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-complaints">Housing-Related Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/mortgages">Mortgages</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/moving">Moving</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/repairing-home">Repairing and Improving a Home</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/post-office">U.S. Postal Service Issues</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/jobs-and-unemployment" href="#">Jobs and Unemployment</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/labor-laws">Labor Laws and Issues</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/job-search" href="#">Looking for a New Job</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/government-jobs">Find a Federal Government Job</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/find-a-job">Find a Job</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/retirement">Retirement</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/business" href="#">Small Business</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/business-search">Business Keyword Search</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/funding-options">Finance Your Business</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/import-export">Importing and Exporting</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/government-contracting-for-beginners" href="#">Introduction to Government Contracting</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/expand-business">Get Help with Government Contracting</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/find-government-contracts">The Contract Opportunities Search Tool on beta.SAM.gov</a> </li> </ul> </li> <li class="expanded"> <a href="#content" aria-describedby="sr-current-page" data-current-page="true">Small Business Taxes</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/start-business">Start Your Own Business</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-business">State Business Resources</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/federal-employees" href="#">U.S. Government Employees</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/government-jobs">Find a Federal Government Job</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/benefits-for-federal-employees">Pay and Benefits for Federal Employees</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/safer-federal-workforce">Protecting the Federal Workforce from COVID-19</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/unemployment">Unemployment Help</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/laws" href="#">Laws and Legal Issues</a> <ul> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/complaints" href="#">Complaints</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/complaint-against-government">Complaints Against the Government</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/consumer-complaints">Consumer Complaints</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/complaints-by-product" href="#">Consumer Complaints by Product Type</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/complaints-lender">Banks and Lender Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/car-complaints">Car Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-complaints">Housing-Related Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/phone-tv-complaints">Phone and TV Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/travel-complaint">Travel Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/post-office">U.S. Postal Service Issues</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/complaint-letter">Sample Complaint Letter</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/crime-prison" href="#">Crime and Prisons</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/crimes-against-children">Crimes Involving Children</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/prisons">Prisons and Prisoners</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/report-crime">Reporting Crime</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/corrections">State Corrections Departments</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/laws-and-regs" href="#">Federal Laws and Regulations</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/branches-of-government">Branches of the U.S. Government</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/laws-and-regulations">Commonly Requested U.S. Laws and Regulations</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/how-laws-are-made">How Laws Are Made and How to Research Them</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/pollution">Pollution Issues</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/labor-laws">Labor Laws and Issues</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/family" href="#">Personal Legal Issues, Documents, and Family History</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/child-care">Child Support</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/complaints" href="#">Complaints</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/complaint-against-government">Complaints Against the Government</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/consumer-complaints">Consumer Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/complaints-by-product">Consumer Complaints by Product Type</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/complaint-letter">Sample Complaint Letter</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/family-legal">Family Legal Issues</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/genealogy">Genealogy and Family History</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/legal-aid">Lawyers and Legal Advice</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/replace-vital-documents">Replace Your Vital Records</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/scams-and-frauds" href="#">Scams and Frauds</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/common-scams-frauds">Common Scams and Frauds</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-scams">Housing Scams</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/identity-theft">Identity Theft</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/irs-scams">IRS Scams</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/online-safety">Online Safety</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/privacy">Privacy</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/stop-scams-frauds">Report Scams and Frauds</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/government-works">U.S. Government Works</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/voting-laws-history" href="#">Voting and Election Laws and History</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/election-results">Historical Election Results</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/voter-id">Voter ID Requirements</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/voting-laws">Voting and Election Laws</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/who-can-vote">Who Can and Can鈥檛 Vote in U.S. Elections</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/disability-rights">Your Legal Disability Rights</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/military-and-veterans" href="#">Military and Veterans</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/join-military">Join the Military</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/military-personnel-and-installations">Locate Military Members, Units, and Facilities</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/education-military-veterans">Military and Veterans Education Benefits</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/military-pay">Military Pay and Pensions</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/military-assistance">Military Programs and Benefits</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/military-records">Military Records and Identification</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/selective-service">Selective Service (the Draft)</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/veteran-burial-benefits">Veterans Burial and Survivor Benefits</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/veteran-health">Veterans Health Benefits and Issues</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/veteran-housing">Veterans Housing Help</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/veteran-employment">Veterans Jobs and Training</a> </li> </ul> </li> <li class="open has-open-item"> <a aria-describedby="sr-previous" aria-expanded="false" data-href="/money" href="#" data-critical-path="true">Money and Taxes</a> <ul> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/benefits-grants-loans" href="#">Benefits, Grants, Loans</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/finding-home">Affordable Rental Housing</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/benefits">Benefits</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/financial-aid">Financial Aid for Students</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/food-help">Food Assistance</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/grants">Grants and Loans</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/help-with-bills">Help with Bills</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/military-assistance">Military Programs and Benefits</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/retirement">Retirement</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/about-social-security">Social Security Questions</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-social-services">State Social Service Agencies</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/unemployment">Unemployment Help</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/consumer" href="#">Consumer Issues</a> <ul> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/complaints" href="#">Complaints</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/complaint-against-government">Complaints Against the Government</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/consumer-complaints">Consumer Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/complaints-by-product">Consumer Complaints by Product Type</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/complaint-letter">Sample Complaint Letter</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/recalls">Recalled Products</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/scams-and-frauds" href="#">Scams and Frauds</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/common-scams-frauds">Common Scams and Frauds</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/housing-scams">Housing Scams</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/identity-theft">Identity Theft</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/irs-scams">IRS Scams</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/online-safety">Online Safety</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/privacy">Privacy</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/stop-scams-frauds">Report Scams and Frauds</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-consumer">State Consumer Protection Offices</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/telemarketing">Telemarketing and Unwanted Mail</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/credit-and-debt" href="#">Credit and Debt</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/credit">Credit Issues</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/credit-reports">Credit 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Charity</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/mortgages">Mortgages</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/retirement">Retirement</a> </li> </ul> </li> <li class="open expanded"> <a aria-describedby="sr-expanded" data-href="/taxes" href="/web/20211122080928/https://www.usa.gov/taxes" data-critical-path="true">Taxes</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-stimulus-checks">Advance Child Tax Credit and Economic Impact Payments - Stimulus Checks</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/filing-taxes-topics" href="#">Filing Your Taxes</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/who-needs-to-file-taxes">Do You Need to File a Tax Return?</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/help-with-taxes">Get Help with Your Taxes</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/get-tax-forms">Get Your Tax Forms</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/file-taxes">How to File Your Federal Taxes</a> </li> <li class="expanded"> <a href="#content" aria-describedby="sr-current-page" data-current-page="true">Small Business Taxes</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-taxes">State and Local Taxes</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/tax-benefits">Tax Credits and Deductions</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/irs-scams">IRS Scams</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/resolve-tax-disputes">Resolve Tax Disputes</a> </li> <li class="expanded"> <a href="#content" aria-describedby="sr-current-page" data-current-page="true">Small Business Taxes</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-taxes">State and Local Taxes</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/check-tax-status">Tax Return Status</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/check-tax-withholding">Tax Withholding</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/unclaimed-money">Unclaimed Money from the Government</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/business" href="#">Small Business</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/business-search">Business Keyword Search</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/funding-options">Finance Your Business</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/import-export">Importing and Exporting</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/government-contracting-for-beginners" href="#">Introduction to Government Contracting</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/expand-business">Get Help with Government Contracting</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/find-government-contracts">The Contract Opportunities Search Tool on beta.SAM.gov</a> </li> </ul> </li> <li class="expanded"> <a href="#content" aria-describedby="sr-current-page" data-current-page="true">Small Business Taxes</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/start-business">Start Your Own Business</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-business">State Business Resources</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/travel-and-immigration" href="#">Travel and Immigration</a> <ul> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/immigration-and-citizenship" href="#">Immigration and Citizenship</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/deportation">Deportation</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/green-cards">Green Cards and Permanent Residence in the U.S.</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/become-us-citizen">How to Apply for U.S. Citizenship</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/enter-us">How to Enter the U.S.</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/renounce-lose-citizenship">Renounce or Lose Your U.S. Citizenship</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/travel-abroad" href="#">Passports and International Travel</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/passport">Getting or Renewing a U.S. Passport</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/americans-abroad">International Travel Issues</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/family-outside-us">Issues with Family Outside the U.S.</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-passports-and-travel">Passports and Travel During the COVID-19 Pandemic</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/travel-complaint">Travel Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/passport-problems">U.S. Passport Fees, Facilities or Problems</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/recreation-and-travel" href="#">Recreation and Travel within the U.S.</a> <ul> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/cars" href="#">Car Complaints and Motor Vehicle Services</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/car-complaints">Car Complaints</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/motor-vehicle-services">Motor Vehicle Services</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/recreation">Recreational Areas and Activities</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-travel-and-tourism">Travel and Tourism Information, by State</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/plane-travel">Travel by Plane</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/travel-complaint">Travel Complaints</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/visas-and-visitors" href="#">Visas and Visiting the U.S.</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/visas">Apply for Nonimmigrant Visas to the U.S.</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/visitors-driving">Foreign Nationals Driving in the U.S.</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/study-in-US">Learn English and Attend College in the U.S.</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/visa-problems">Visa Status, Renewals, or Problems</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/visitors">Visitors Living in the U.S.</a> </li> </ul> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/voting" href="#">Voting and Elections</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/midterm-state-and-local-elections">Congressional, State, and Local Elections</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/voter-research">Decide Who to Vote For</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/election-office">Find My State or Local Election Office Website</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/how-to-vote" href="#">How, Where, and When to Vote</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/absentee-voting">Absentee and Early Voting</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/voting-political-party">Do You Have to Vote for the Party You're Registered With?</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/election-day">Voting on Election Day</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/who-can-vote">Who Can and Can鈥檛 Vote in U.S. Elections</a> </li> </ul> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/inauguration">Inauguration of the President of the United States</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/election">Presidential Election Process</a> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/voter-registration" href="#">Voter Registration</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/change-voter-registration">Change Your Voter Registration</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/confirm-voter-registration">Confirm You're Registered to Vote</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/voter-registration-card">How to Get a Voter Registration Card</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/register-to-vote">How to Register to Vote</a> </li> </ul> </li> <li class=""> <a aria-describedby="sr-next" aria-expanded="false" data-href="/voting-laws-history" href="#">Voting and Election Laws and History</a> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/election-results">Historical Election Results</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/voter-id">Voter ID Requirements</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/voting-laws">Voting and Election Laws</a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/who-can-vote">Who Can and Can鈥檛 Vote in U.S. Elections</a> </li> </ul> </li> </ul> </li> </ul> </li> </ul> <ul class="usa-nav-primary usa-accordion usa-accordion-escapable"> <li> <a class="usa-nav-link" href="/web/20211122080928/https://www.usa.gov/#tpcs"> <span>All Topics and Services</span> </a> </li> <li> <button class="usa-accordion-button usa-nav-link" aria-expanded="false" aria-controls="megamenu-1"> <span>About the U.S.</span> </button><ul class="usa-nav-submenu usa-megamenu usa-grid-full" 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href="/web/20211122080928/https://www.usa.gov/branches-of-government">Branches of the U.S. Government</a></li><li><a href="/web/20211122080928/https://www.usa.gov/budget">Budget of the U.S. Government</a></li> </ul> </li> <li class="topic-link topic-nav-agencies"> <a class="usa-button" href="/web/20211122080928/https://www.usa.gov/agencies">Government Agencies and Elected Officials</a> </li> </ul> </li> <li> <button class="usa-accordion-button usa-nav-link" aria-expanded="false" aria-controls="megamenu-4"> <span>Jobs and Unemployment</span> </button><ul class="usa-nav-submenu usa-megamenu usa-grid-full" id="megamenu-4"> <li class="usa-megamenu-col"> <ul><li><a href="/web/20211122080928/https://www.usa.gov/job-search">Looking for a New Job</a></li><li><a href="/web/20211122080928/https://www.usa.gov/unemployment">Unemployment Help</a></li><li><a href="/web/20211122080928/https://www.usa.gov/labor-laws">Labor Laws and Issues</a></li></ul> </li> <li class="usa-megamenu-col"> <ul><li><a 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id="content"><div class="container clearfix"><nav aria-label="Taxes - leftnav" class="col-md-3 leftnav"> <div aria-label="Small Business Tax Information"> <div class="shade"> <header> <h2> <a href="/web/20211122080928/https://www.usa.gov/taxes" class="url"> <span>Taxes</span> </a> </h2> </header> <ul> <li> <a href="/web/20211122080928/https://www.usa.gov/covid-stimulus-checks" class="url"> <span>Advance Child Tax Credit and Economic Impact Payments - Stimulus Checks</span> </a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/filing-taxes-topics" class="url"> <span>Filing Your Taxes</span> </a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/irs-scams" class="url"> <span>IRS Scams</span> </a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/resolve-tax-disputes" class="url"> <span>Resolve Tax Disputes</span> </a> </li> <li class="slctd"> <a> <span>Small Business Taxes</span> </a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/state-taxes" class="url"> <span>State and Local Taxes</span> </a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/check-tax-status" class="url"> <span>Tax Return Status</span> </a> </li> <li> <a href="/web/20211122080928/https://www.usa.gov/check-tax-withholding" class="url"> <span>Tax Withholding</span> </a> </li></ul> </div> </div> </nav>  <div class="col-md-9 col-sm-12 rightnav"> <header> <h1 id="page-title">Small Business Tax Information</h1> <p>Learn about business taxes and incentives.</p> </header> <div class="wotp"> <header> <h2>On This Page</h2> </header> <div class="clearfix"> <ul> <li> <a href="#item-211597" onclick="document.getElementById('item-211597').focus();">Business Taxes </a> </li> <li> <a href="#item-37167" onclick="document.getElementById('item-37167').focus();">Estimated Taxes </a> </li> <li> <a href="#item-35007" onclick="document.getElementById('item-35007').focus();">Energy Tax Incentives </a> </li> <li> <a href="#item-37042" onclick="document.getElementById('item-37042').focus();">Tax Relief in Disaster Situations </a> </li> <li> <a href="#item-213745" onclick="document.getElementById('item-213745').focus();">Federal Tax Deductions for Small Business Charitable Donations </a> </li> </ul> </div> </div> <article role="complementary" aria-labelledby="item-211597"> <header> <h2 id="item-211597">Business Taxes</h2> </header><p>As a business owner, it’s important to understand your federal, state, and local tax requirements. This will help you file your taxes accurately and make payments on time. The <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/business-structures">business structure</a> you choose when <a href="https://web.archive.org/web/20211122080928/https://www.usa.gov/start-business#item-37087">starting a business</a> will determine what taxes you’ll pay and how you pay them. </p><h3>Employer Identification Number (EIN)</h3><p>Most businesses need an Employer Identification Number (EIN). Your EIN is your federal tax ID number. You should get one right after you register your new business. </p><p><a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/employer-id-numbers">Find out from the IRS if you need an EIN</a>, how to get one, what to do if you've lost or misplaced yours, and more.</p><h3>Income Tax</h3><p>Most businesses must file and pay federal taxes on any income earned or received during the year. Partnerships, however, file an <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/partnerships">annual information return</a> but don't pay income taxes. Instead, each partner reports their share of the partnership's profits or loss on their individual tax return. </p><p>Almost every state imposes a business or corporate income tax. However, each state and locality has its own tax laws. Find out the <a href="https://web.archive.org/web/20211122080928/https://www.sba.gov/business-guide/manage-your-business/pay-taxes#section-header-3">business income tax requirements in your state or territory</a>.</p><h3>Self-Employment Tax</h3><p>If you have your own business, you must pay Social Security and Medicare taxes. Otherwise, you won't be covered under the Social Security system. <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes">Learn about who must pay self-employment tax and how to pay it</a>.</p><h3>Employment Taxes</h3><p>If you have employees, there are federal tax requirements for what you must pay and the forms you have to file.These <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/employment-taxes">employment taxes</a> include:</p><ul><li><p>Social Security and Medicare taxes</p></li><li><p>Federal income tax withholding</p></li><li><p><a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/individuals/international-taxpayers/federal-unemployment-tax">Federal unemployment (FUTA) tax</a></p></li></ul><p>FUTA ensures that people can receive unemployment benefits after losing a job. </p><p>Businesses in all states pay state workers’ compensation insurance and unemployment insurance taxes. </p><h3>Excise Tax</h3><p>The federal government taxes businesses that manufacture or sell certain products. If your business uses various types of equipment, facilities, or other products, you may need to pay an excise tax. <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/business-taxes#excise">Learn about federal excise tax requirements and the forms you must file</a>. </p><h3>Property Tax</h3><p>Each state has a different definition of what property is taxable. Some states collect property tax from businesses in commercial real estate locations. Others collect property tax for vehicles, computer equipment, and other business assets.  The amount of tax you pay is calculated by the total value of the property or on a certain percentage of the value. <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites">Search for property tax requirements in your state</a>.</p><h3>Sales and Use Tax</h3><p>States may tax the sale of goods and services. Check whether your business has to <a href="https://web.archive.org/web/20211122080928/https://www.sba.gov/business-guide/launch-your-business/register-your-business">register to pay and/or collect sales tax in your state</a>. Exclusions in sales tax often include food, clothing, medicine, newspapers, and utilities. </p><p>States may also tax your business on the use of goods and services when sales tax has not been collected. This typically applies to goods and services purchased outside of the state where you conduct business.</p><h3>Estimated Tax</h3><p>You must pay federal tax on income that is not subject to withholding. Or, if the amount of your federal income tax being withheld is not enough to cover the taxes you owe, you must pay an estimated tax. <a href="https://web.archive.org/web/20211122080928/https://www.usa.gov/business-taxes#item-37167">Find out if your business has to pay estimated taxes and the steps to follow</a>.  </p> </article> <article role="complementary" aria-labelledby="item-37167"> <header> <h2 id="item-37167">Estimated Taxes</h2> </header><p>Estimated tax is the method used to pay taxes on income that is not subject to withholding. This includes income from self-employment, interest, and dividends. You may also have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. </p><h3>Who Has to Pay Estimated Taxes?</h3><p>Individuals who run their own business typically have to make estimated tax payments. If you don't pay enough income tax through withholding or estimated taxes, <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/taxtopics/tc306">you may be charged a penalty</a>. </p><p><a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes">Find out if you have to make estimated tax payments</a> and <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/payments">how to pay</a>.</p><h3>When Are Estimated Taxes Due?</h3><p>The year is divided into four periods to pay estimated tax. Each period has a specific payment deadline.</p><p>These are the Estimated Federal Tax due dates in 2021:</p><ul><li><p>April 15<br/>(Even though the tax filing deadline has been extended to May 17, 2021, estimated taxes are still due on April 15.)</p></li><li><p>June 15</p></li><li><p>Sept. 15</p></li><li><p>Jan. 15 of the next year</p></li></ul> </article> <article role="complementary" aria-labelledby="item-35007"> <header> <h2 id="item-35007">Energy Tax Incentives</h2> </header><p>Energy-related tax incentives can make home and business energy improvements more affordable. There are credits for buying energy efficient appliances and for making energy-saving improvements.</p><p>Find out if you qualify for state, local, utility, or federal incentives.</p><h3>Energy Tax Breaks by State</h3><ul><li><p>Find programs and policies in your state that support renewable energy and energy efficiency. Search the <a href="https://web.archive.org/web/20211122080928/https://www.dsireusa.org/">Database of State Incentives for Renewables and Efficiency (DSIRE)</a>.</p></li><li><p>Find out if your state offers a <a href="https://web.archive.org/web/20211122080928/https://www.taxadmin.org/sales-tax-holidays">sales tax holiday</a> on energy-efficient home appliances.</p></li></ul><h3>Energy-Saving Home Improvements</h3><p><a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/forms-pubs/about-form-5695">Residential Energy Credits allow savings</a> for any of these purchases for your home:</p><ul><li><p>Solar panels</p></li><li><p>Solar water heaters</p></li><li><p>Small wind turbines</p></li><li><p>Geothermal heat pumps</p></li><li><p>Fuel-cell equipment</p></li></ul><p>These tax credits are valid through 2021. </p><h4>Energy Tax Breaks for 2020 Tax Year</h4><p>They include credits for:</p><ul><li><p>Energy efficient homes</p></li><li><p>Energy-efficient commercial buildings</p></li><li><p>Nonbusiness energy property</p></li><li><p>Qualified fuel cell vehicles</p></li><li><p>Alternative fuel vehicle refueling property</p></li><li><p>Energy tax incentives for biodiesel and renewable diesel extended through 2022</p></li></ul> </article> <article role="complementary" aria-labelledby="item-37042"> <header> <h2 id="item-37042">Tax Relief in Disaster Situations</h2> </header><p>The Internal Revenue Service (IRS) offers <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses">special tax help</a> to individuals and businesses hurt by a major disaster or emergency.  </p><h3>Get Your Tax Refund Faster After a Disaster</h3><p>In a <a href="https://web.archive.org/web/20211122080928/https://www.fema.gov/disasters/disaster-declarations">federally-declared disaster area</a>, you can get a faster refund by filing an <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/taxtopics/tc308">amended return</a>. You will need to claim the disaster-related losses on your tax return for the previous year.</p><p>Get guidance from the IRS on <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/businesses/small-businesses-self-employed/faqs-for-disaster-victims#amendedreturns">amending a tax return</a> or <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">filing an extension after a disaster</a>.</p><h3>Get Tax Relief for Recent Disasters</h3><p>Get a list of the <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/newsroom/tax-relief-in-disaster-situations">most recent disasters which may be eligible for tax relief</a>.</p> </article> <article role="complementary" aria-labelledby="item-213745"> <header> <h2 id="item-213745">Federal Tax Deductions for Small Business Charitable Donations</h2> </header><p>Small businesses can <a href="https://web.archive.org/web/20211122080928/https://www.irs.gov/pub/irs-pdf/p526.pdf">receive a tax deduction for making charitable donation</a>. The IRS has specific reporting requirements when a small business donates:  </p><ul><li>Non-food inventory </li><li>Food</li><li>Intellectual property </li></ul><p>You won't receive a tax deduction for donating services. 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