IRS Tax Center: Corporations, Partnerships and Retirement Plans
Tax Information for Corporations
Corporations are subject to certain filing and accounting requirements beyond those of other businesses. The IRS occasionally publishes updates to these requirements and posts them online. There are also guides for businesses based on industry market segment, size of the business and whether the business produces revenue from international operations.
Tax Information for Partnerships
The tax status of partnerships places unique requirements upon these entities, specifically relating to transactions between partnerships and partners, deductions by the partnership and partnership distributions. The steps for forming or terminating a partnership are also different than other business entity types.
Tax Information for Retirement Plans
Small business owners can choose from several types of retirement plans, depending on their business situation and expected tax impact. In order to simplify the process, the IRS details a retirement plan life cycle that covers the four stages of a retirement plan: choosing, establishing, operating and terminating.