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Find income statistics for sole proprietoships here. This area includes separate sections for farm and nonfarm sole proprietorships. There's historical data and data presented by industry

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.

IRS publishes fact patterns describing situations in which waivers will generally be granted, or not granted, under IRS Announcement 2002-3, which provides waiver guidance for partnerships that cannot meet electronic filing requirements due to technology constraints; or where compliance with the requirements would result in undue financial burden.

Understand your federal tax obligations as a partnership; a relationship between two or more people to do trade or business.

This page provides a general summary of federal income tax responsibilities, procedures, and rights related to residents of the United States, and corresponding links to more detailed information.

Get a list of IRS forms for corporations.

Streamlined Filing Compliance Procedures for U.S. Taxpayers Residing in the United States Frequently Asked Questions and Answers

Find tax filing and reporting information for U.S. citizens or resident aliens who reside and earn income overseas.

Tax Year 2023 Directions for Corporations to e-file

Tax Year 2022 directions for corporations to e-file