Small Business/Self-Employed Division
E9168
The Small Business/Self-Employed Division is the branch of the IRS responsible for administering tax laws, compliance, and services for small business owners and self-employed individuals in the United States.
Aliases (3)
Statements (44)
| Predicate | Object |
|---|---|
| instanceOf |
IRS operating division
→
government organization → |
| country |
United States
→
|
| focusesOn |
business entities with relatively small assets
→
individuals with business income → self-employed taxpayers → small business taxpayers → |
| goal |
improve voluntary tax compliance among self-employed individuals
→
improve voluntary tax compliance among small businesses → |
| industry |
tax administration
→
|
| jurisdiction |
federal tax law of the United States
→
|
| operatedBy |
U.S. Department of the Treasury
→
|
| parentOrganization |
Internal Revenue Service
→
|
| partOf |
Internal Revenue Service
→
|
| performs |
collection activities for delinquent self-employment taxes
→
collection activities for delinquent small business taxes → tax examinations of self-employed returns → tax examinations of small business returns → |
| provides |
online tax resources for self-employed taxpayers
→
online tax resources for small businesses → outreach programs for small business tax compliance → taxpayer education for self-employed individuals → taxpayer education for small businesses → |
| regulates |
compliance with certain excise tax rules for small businesses
→
compliance with federal employment tax rules for small employers → compliance with federal income tax rules for small businesses → compliance with federal self-employment tax rules → |
| responsibleFor |
administering federal tax laws for self-employed individuals
→
administering federal tax laws for small business taxpayers → enforcement of certain employment tax requirements → enforcement of certain estate and gift tax requirements → enforcement of certain excise tax requirements → providing taxpayer services to self-employed individuals → providing taxpayer services to small business owners → tax compliance activities for self-employed taxpayers → tax compliance activities for small businesses → |
| sector |
public sector
→
|
| subjectOf |
IRS guidance for small business tax responsibilities
→
IRS organizational charts → |
| uses |
IRS publications and forms tailored to self-employed taxpayers
→
IRS publications and forms tailored to small businesses → |
| worksWith |
Large Business and International Division
→
Tax Exempt and Government Entities Division → Wage and Investment Division → |
Referenced by (4)
| Subject (surface form when different) | Predicate |
|---|---|
|
Form 941
("IRS Small Business and Self-Employed Division")
→
|
administeredBy |
|
Wage and Investment Division
("Small Business and Self-Employed Division of the IRS")
→
|
collaboratesWith |
|
Internal Revenue Service
→
|
hasDivision |
|
Office of Chief Counsel
("IRS Small Business/Self-Employed Division")
→
|
worksWith |