
Small Business and Self-Employed One-Stop Resource
This section provides general small business information useful in all
industries and professions. It includes links to small business products,
employment taxes, electronic filing and paying, taxpayer burden reduction,
abusive tax avoidance transactions, and many other topics.
Issue Management Resolution System
The IRS Stakeholder Liaison (SL) function has established the Issue Management
Resolution System (IMRS). When stakeholder organizations notify the IRS of
concerns about IRS policies, practices and procedures, SL researches the issues
to bring about resolution.
Industries and Professions
Specific tax information for Agriculture, Automotive, Construction,
Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants,
Tax Professionals, and other industries.
Real Estate
The links on this page provide information such as tax tips and trends and
statistics for the Real Estate industry.
Tax Tips - Real Estate
This section contains information on topics such as tax credits, rental income
and expenses and the sale of your residence.
Avoiding Problems - Real Estate
This section contains important information on recordkeeping and warns you of
fraudulent real estate schemes.
Trends and Statistics - Real Estate
This site provides industry specific and general survey results that should be
of interest to the small business owner.
Audit Technique Guides - Real Estate
The IRS Market Segment Specialization Program (MSSP) publishes various guides
for use by IRS employees conducting audits and as information for taxpayers and
practitioners.
Related Links - Real Estate
This page provides you links to sites that have specific information dealing
with real estate.
Financial Resources - Real Estate
This section provides you with direct links to many commonly used financial
resources for small businesses.
Reporting and Paying Tax on U.S. Real Property Interests
The disposition of a U.S. real property interest by a foreign person
(transferor) is subject to the Foreign Investment in Real Property Tax Act of
1980 (FIRPTA) income tax withholding. FIRPTA authorized the United States for
the first time to tax foreign persons on disposition of U.S. Real Property
Interests (USRPI).
Income Verification Express Service (IVES)
The Income Verification Express Service (IVES) provides two-business day
processing and delivery of tax return transcripts. The new service replaces the
existing process that required manual pick-up and delivery of transcripts from
the IRS Return and Income Verification Services (RAIVS) units located across the
country.
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