IRS Working To Put Service First Small Business Self-Employed. Developing Partnerships with Key Stakeholders Delivering Innovative Products and Services Helping Small Businesses and the Self-Employed Through Specific Outreach Programs About Us Customers The Small Business/Self-Employed (SB/SE) operating division, headquartered in New Carrollton, Maryland, is structured to best serve taxpayers whose needs are more complex than taxpayers with only wage and investment income. This division serves about seven million small businesses, including corporations and partnerships with assets of $10 million or less. While they may face the same tax issues as large corporations, they often do not have tax professionals on staff. Tax compliance issues often stem from a lack of understanding of tax law requirements, inadequate accounting practices and resources and cash flow problems. Approximately 33 million self-employed and supplemental income earners may file a Form 1040, but their tax issues are often more complex. They have substantially higher incomes and file twice the number of forms and schedules, requiring more knowledge of tax laws, more time to prepare taxes, a greater reliance on paid tax preparers and more IRS expertise when seeking assistance. SB/SE provides end-to-end accountability for every component of customer service at the pre-filing, filing and post-filing phases of interaction with this set of taxpayers. The pre-filing operating unit is Taxpayer Education and Communication (TEC), the filing operating unit is Customer Account Services (CAS), and the post-filing operating unit is Compliance. TEC, CAS and Compliance collaborate to manage the full range of services for SB/SE's customers. Mission The mission of the Small Business/Self-Employed (SB/SE) division is to provide top quality service to the SB/SE customers by: - Educating and informing them of their tax obligations; - Developing educational products and services; - Helping them understand and comply with applicable laws; and -Protecting the public interest by applying the tax law with integrity and fairness to all. Stakeholders SB/SE is forging national partnerships that include: More than 45 million taxpayers; 33 million full or partially self-employed; Approximately 7 million small businesses with assets less than $10 million; Small Business Organizations; Trade and Service Organizations; Payroll and Practitioners Groups; Government and Educational Institutions and Electronic Business Organizations. Focus The Small Business and Self-Employed Division is focusing its collective efforts in four areas that are critical to improving voluntary tax compliance: Burden Reduction - Reduce taxpayer burden by working with the small business community, Congress and other stakeholders to simplify forms and publications; burdensome rulings, regulation and law. E-submissions - Increase awareness and promote the use of all e-filing and payment options designed for individual and business taxpayers. Voluntary Agreements - Solicit voluntary agreements from taxpayers and establishments involved in tip transactions. Abusive Tax Schemes - Increase compliance among small business taxpayers with emphasis on: abusive tax schemes, trusts, and offshore transactions. Contacts Area 1 Phone: (718) 488-2070 Fax: (718) 488-2077 Maine, Vermont, New Hampshire, New York, Massachusetts, Connecticut and Rhode Island. Area 2 Phone: (410) 962-9220 Fax: (410) 962-2374 Pennsylvania, New Jersey, Delaware, Maryland, Virginia, North Carolina, South Carolina, Washington, DC, and International Taxpayers. Area 3 Phone: (615) 250-5731 Fax: (615) 250-5735 Arkansas, Tennessee, Louisiana, Mississippi, Alabama, Georgia and Florida. Area 4 Phone: (630) 493-5152 Fax: (630) 493-5815 Wisconsin, Michigan, Illinois, Indiana, Ohio, Kentucky and West Virginia. Area 5 Phone: (636) 940-6396 Fax: (636) 940-6319 North Dakota, South Dakota, Minnesota, Nebraska, Iowa, Kansas, Missouri, Oklahoma and Texas. Area 6 Phone: (303) 446-1140 Fax: (303) 446-1010 Washington, Oregon, Idaho, Montana, Wyoming, Nevada, Utah, Colorado, Arizona, New Mexico, Alaska and Hawaii. Area 7 Phone: (213) 576-4094 Fax: (213) 576-4091 California. New Toll-Free Number Business and Specialty Tax Line 1-800-829-4933 This number will be operational 1/2/2003 for small businesses, small corporations, partnerships and trust customers who need information and/or help related to their business returns or business accounts. This will include assistance with Employee Identification Numbers; Forms 94X, 1041, 1065, 1120S; Excise Returns and Estate and Gift Tax Returns, as well as issues related to Federal Tax Deposits. Community Outreach The Small Business and Self-Employed Division is committed to educating and informing our customers of their business tax issues through innovative methods. Digital Dispatch/Local News Networks A subscription e-mail service for tax professionals, providing immediate information on issues relevant to the filing of tax returns and payment of taxes. Small Business Workshops We have leveraged partnerships with practitioners, Small Business Development Centers and others to conduct workshops designed to educate small business owners about their tax responsibilities. The workshops can be tailored to specific areas of the tax laws, such as employment taxes, or specific industries, such as Home Health Care or Beauty Salons. To learn more, visit the Small Business Website. Tax Talk Today A monthly hour-long panel discussion of tax issues by and for tax professionals. Available through the IRS Website (www.irs.gov), the videos may be downloaded at any time convenient for viewing, or sharing with clients. Voluntary Agreements Program Voluntary Agreements are any agreement,policy, or program designed to improve compliance through non-enforcement techniques. Existing agreements include the Tip Rate Determination Agreements, Tip Reporting Alternative Commitment (including food and beverage industry, the gaming industry and other industries where tipping is customary), and the Classification Settlement Program (covering the employee/independent contractor issue). On-Line Classroom Video streaming of Small Business Workshops is now available on the Small Business/Self-Employed Web Site at www.irs.gov/smallbiz Products Print Publication 966 Now a Full Range of Electronic Choices to Pay All Your Federal Taxes A brochure that highlights the Electronic Federal Tax Payment System (EFTPS), the most efficient, secure, effective way to pay all federal income taxes. EFTPS is the recommended system for paying federal income taxes. Publication 1518, Tax Calendar for Small Business and Self-Employed This wall calendar is filled with helpful hints, general tax information and a listing of the most common tax filing dates. A new tax tip is highlighted each month to help small businesses file their taxes throughout the year. Publication 3609, Filing Information Returns Electronically Brochure This publication is a quick reference guide for filer's of information returns to file electronically. Publication 3698, At a Glance (TEC Misson Brochure) This tri-fold brochure explains the mission of the Taxpayer Education and Communication (TEC) and the products and services we offer. Publication 3699, A Virtual Tour A brochure that highlights the SB/SE Community Website. Publication 3909, IRS e-file for Business Fact Sheets and Q & As Publication 3909 is a packet of e-file for Business Fact Sheets and Q&As which contains 5 individual Fact Sheets and 1 Q&A sheet as follows: Publication 3909 (Title Page), Publication 3909A (Form 1040-Self-Employed), Publication 3909B (Forms 940/941), Publication 3909C (Form 1065), Publication 3909D (Information Returns), Publication 3909E {Electronic Federal Tax Payment System (EFTPS) and Pub 3909F (IRS e-file for Business Q&As). These publications provide information on electronic filing and paying - the most effective method to file and pay federal taxes. Products Web Small Business/Self Employed Website (www.irs.gov/smallbiz) The Small Business/Self-Employed Community Website provides answers to frequently asked questions, tax tips, a tax calendar, rules and regulations, state tax law guides, court opinions, links to government and community sites, and information for industries and new businesses. e-file IRS e-file for Business & Electronic Federal Tax Payment System (EFTPS)Smart...File Electronic. Take advantage of the many valuable features and benefits that IRS e-file for Business and EFTPS provides. It's more E-conomical with less paperwork, more E-fficient with increased accuracy, and more ffective since you'll spend less time filing tax returns and more time focused on your business. Visit www.irs.gov and click on the e-file logo. Electronic Federal Tax Payment System (EFTPS) EFTPS is a service that businesses and individuals can use to pay all their federal taxes electronically, 24 hours a day, 7 days a week, via the phone, PC software, online through the internet or through their financial institution. If you are not a current user of EFTPS, please call EFTPS Customer Service for information or enrollment at 1-800-945-8400 or 1-800-555-4477. Enroll today and start enjoying the benefits of EFTPS. Products Multi-Media Publication 3207, Small Business Resource Guide CD ROM The Small Business Resource Guide CD ROM contains the business tax forms, instructions, and publications needed by small business owners. In addition, the CD ROM provides other information such as how to prepare a business plan, and finding financing for your business. Publication 3693, Introduction to Federal Taxes CD ROM The Intro to Federal Taxes CD ROM course introduces new small business owners and self-employed entrepreneurs to IRS tax law in an easy to understand format. The CD ROM is usable in a classroom, one-on-one counseling, or as a self-study tool. It is a creative, educational, and interactive tool that makes use of voice, animation, graphics, and contemporary situations. Publication 3700, Virtual Small Business Workshop CD ROM The Virtual Small Business Workshop CD ROM is a tool for small business owners. It teaches them about business tax issues. The CD ROM incorporates video, audio, and MS PowerPoint charts in one integrated product. Topics on the CD ROM include business structures, payroll taxes, electronic filing, business expense deductions, record keeping and the Small Business Website. It is also closed-captioned in English, Spanish and Mandarin Chinese. Publication 3959 Everything You Ever Wanted To Know About EFTPS An interactive CD ROM for business taxpayers, tax practitioners and financial institutions that gives hands on guidance to start using EFTPS. The CD ROM contains a demo of the EFTPS-OnLine web site, downloadable files of informational brochures and the Customer Service telephone numbers for enrolling. Order from our website or call 1-800-829-3676 The Small Business/Self-Employed division of the IRS is working with you, the Small Business owner and the Self-Employed taxpayer, to help you meet your tax obligations with greater ease and efficiency. If you have any questions or comments, please write to us at the: sbse - address Internal Revenue Service Small Business/Self-Employed S:T Room C2-215 5000 Ellin Road New Carrollton, MD 20706 sbse - exit par 2 We can also be contacted at (202) 283-2635 or by fax at (202) 283-4979. Please visit our Website - www.irs.gov/smallbiz - for all the latest information. The Internal Revenue Service - Working to Put Service First