The IRS publishes an enormous volume of guidance — publications, forms, instructions, notices, revenue rulings, and FAQs. For small business owners, navigating it can feel overwhelming. This guide cuts through the noise and identifies the IRS and Utah state resources most directly useful for day-to-day business operations, tax preparation, and compliance.
IRS Online Tools and Portals
IRS.gov — Main Portal
The starting point for all federal tax information. Key sections for small businesses:
- Business & Self-Employed: irs.gov/businesses
- Forms and Publications: irs.gov/forms-instructions
- Small Business and Self-Employed Tax Center: irs.gov/businesses/small-businesses-self-employed
IRS Online Account
Business owners can view tax balances and payment history, notices and correspondence from the IRS, return transcripts (copies of filed returns), and authorization requests from tax professionals. Requires identity verification through ID.me. Accessing your IRS online account before tax season — and before any CPA meeting — lets you verify what the IRS has on file for your business.
EIN Online Application
Apply for an Employer Identification Number (EIN) online — free and instant. Required before opening a business bank account, hiring employees, or filing most business tax returns. Even single-member LLCs with no employees should have an EIN.
IRS EFTPS — Electronic Federal Tax Payment System
The official system for making federal tax deposits — payroll tax deposits, estimated tax payments, and business tax payments. Register your business account using your EIN and bank account information. All federal tax deposits should be made through EFTPS.
IRS Free File
Free federal tax filing for eligible taxpayers (AGI $79,000 or below). Available through partner tax software providers. Note: Free File does not include business returns (Schedule C, Form 1065, Form 1120-S) in all products — verify before using.
IRS Offer in Compromise Pre-Qualifier
If you owe back taxes and cannot pay in full, this tool helps you determine whether you may qualify for an Offer in Compromise (settling for less than the full balance). This is not a substitute for professional tax debt representation — use it as a preliminary check, then consult a CPA or tax attorney.
Key IRS Publications for Small Businesses
Publication 334 — Tax Guide for Small Business
The foundational IRS guide for sole proprietors and single-member LLCs. Covers income, deductions, depreciation, business use of home, and recordkeeping. Updated annually. A solid reference for Schedule C filers.
Publication 535 — Business Expenses
Comprehensive guidance on what qualifies as a deductible business expense — covering everything from advertising to travel to bad debts. When in doubt about whether an expense is deductible, Publication 535 is the authoritative reference.
Publication 946 — How to Depreciate Property
The complete guide to MACRS depreciation, Section 179 expensing, and bonus depreciation. Includes asset class tables showing the recovery period for every category of business property. Essential reference for businesses with significant equipment or fixed asset purchases.
Publication 15 (Circular E) — Employer’s Tax Guide
The definitive employer reference for federal payroll tax rules — withholding tables, deposit schedules, Form 941 guidance, and FUTA rules. Every employer should have a copy. Updated annually.
Publication 15-B — Employer’s Tax Guide to Fringe Benefits
Covers the tax treatment of employee benefits — health insurance, life insurance, meals, transportation, education assistance, and more. Essential for businesses providing benefits.
Publication 505 — Tax Withholding and Estimated Tax
Explains how estimated tax payments work, how to calculate the correct payment amount, and how to avoid underpayment penalties. Use in conjunction with our quarterly tax guide.
Publication 560 — Retirement Plans for Small Business
Covers SEP-IRAs, SIMPLE IRAs, and qualified plans for self-employed individuals and small businesses — contribution limits, eligibility rules, and deduction rules.
Publication 587 — Business Use of Your Home
Detailed guidance on the home office deduction — qualifying requirements, calculation methods (simplified vs. regular), and Form 8829. If you claim a home office deduction, read this before filing.
Key IRS Forms for Small Businesses
| Form | Purpose |
|---|---|
| Schedule C | Profit/Loss from Sole Proprietor / SMLLC |
| Form 1065 | Partnership / Multi-Member LLC Return |
| Form 1120-S | S-Corporation Return |
| Form 1120 | C-Corporation Return |
| Form 941 | Employer’s Quarterly Payroll Tax Return |
| Form 940 | Annual FUTA Return |
| Form 944 | Annual Payroll Tax Return (very small employers) |
| Form 2553 | S-Corporation Election |
| Form 4562 | Depreciation and Amortization |
| Form 8594 | Asset Acquisition Statement (business sale) |
| Form 8829 | Home Office Expense |
| Form SS-4 | EIN Application (mail/fax — not needed if applying online) |
| Schedule SE | Self-Employment Tax |
| Form 1040-ES | Estimated Tax Vouchers |
| Form W-4 | Employee Withholding Certificate |
| Form W-9 | Request for Taxpayer Identification Number (contractors) |
| Form 1099-NEC | Nonemployee Compensation |
All forms and instructions are available at irs.gov/forms-instructions.
IRS Assistance Programs
Taxpayer Advocate Service (TAS)
Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers experiencing economic harm, facing IRS delays exceeding normal timeframes, or not receiving a response from IRS channels. TAS can intervene when normal IRS processes are not working. Contact: (877) 777-4778
Use TAS if:
- You have experienced an undue hardship due to IRS action
- You have a time-sensitive issue the IRS has not resolved
- You have experienced significant delays in receiving IRS correspondence or refunds
Small Business Development Centers (SBDCs)
Federally funded business counseling centers that offer free and low-cost assistance to small business owners — including business planning, financial analysis, and (at some centers) tax guidance. The Utah SBDC network is hosted through the Utah Governor’s Office of Economic Opportunity.
SCORE
A nonprofit offering free mentoring from retired business executives. Not CPA services — but useful for business planning, operations, and growth strategy questions.
Utah State Tax Commission Resources
Taxpayer Access Point (TAP)
TAP is the primary online portal for Utah business tax accounts. Use TAP to register a new Utah business, file and pay Utah sales tax, withholding, and SUI returns, view your Utah tax account balance, submit estimated tax payments, and respond to Utah Tax Commission notices. Every Utah business should have a TAP account set up before the first taxable transaction or first employee hire.
Utah State Tax Commission — Business Information
The main Utah Tax Commission page for business taxpayers. Access Utah tax forms (TC-20, TC-20S, TC-40, TC-65), sales tax information by industry, withholding rules and instructions, and Utah tax publications.
Utah Division of Corporations
File new business entities, annual reports, and registered agent changes. Verify whether a business name is available. Check the status of any Utah-registered entity.
Utah Department of Workforce Services — Unemployment Insurance
Register for Utah Unemployment Insurance (SUI), file quarterly wage reports, and pay SUI contributions. All Utah employers with one or more employees must register before the first payroll.
Utah Division of Occupational and Professional Licensing (DOPL)
Verify professional licenses (including CPA licenses), apply for state occupational licenses, and look up licensing requirements for your industry.
When to Go Beyond the Resources
IRS publications and online tools are valuable for understanding general rules. They are not substitutes for professional advice in complex situations:
- Business formation: Entity choice has permanent tax consequences. Consult a CPA before filing, not after.
- IRS notices and audits: Respond with professional representation. Even straightforward-seeming notices can have traps. Call (801) 927-1337 before responding to any IRS correspondence.
- Business sales or acquisitions: Purchase price allocation, installment sale treatment, and step-up elections require professional structuring.
- Back taxes and unpaid payroll taxes: The Trust Fund Penalty attaches quickly. Get professional help immediately.
Call (801) 927-1337 or email admin@cpaone.net — our team handles both the IRS navigation and the advisory strategy that publications can only point you toward.
About the Author
Missy Dennis, CPA is a Partner at FJ & Associates, PLLC in Kaysville, Utah. She holds a Master of Accounting degree from the University of Utah and is a licensed Certified Public Accountant. With more than twenty years of public accounting experience, Missy specializes in tax preparation and advisory, bookkeeping strategy alignment, estate and trust taxation, audit and consulting services, low-income housing tax credits, non-profit accounting, and small- and mid-sized business advisory. She is committed to providing clear, accurate, and actionable guidance so clients can navigate complex financial decisions with confidence.
