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.
Tax Tips - Restaurant
This section provides general tax information including employment taxes, and
information returns.
Avoiding Problems - Restaurant
This section will assist you in choosing an accounting or depreciation method
plus help on managing your payroll.
Tax Laws and Regulations - Restaurant
This page provides links to recent revenue rulings and court cases, legal
determination of business use of the home and other regulations for the small
business.
Trends and Statistics - Restaurant
According to Bureau of Labor Statistics (BLS) data, 4 percent of all employed
men, 6 percent of all employed women and 20 percent of all employed teenagers
worked in food-preparation and foodservice occupations in 1998.
Related Links - Restaurant
This page provides you links to sites that have specific information dealing
with Restaurants.
Restaurant and Bars Forms and Publications
The links on this page provide Restaurant industry forms and publications.
Credit for Portion of Employer Social Security Paid with Respect to Employee
Cash Tips (IRC 45 B Credit)
Are you getting the credit you deserve?
Market Segment Understandings (MSU)
The MSU Program, first introduced in 1993, is a means of enhancing tax
compliance while reducing taxpayer burden. This Program envisions that the IRS
and taxpayers in particular market segments, work together to improve tax
compliance in those areas through educational efforts and other collaborative
approaches rather than through traditional audit techniques.
Audit Technique Guide - Retail Industry (PDF)
Chapter 4 contains Examination Techniques for the Food and Beverages Industries
(Restaurants and Bars)
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