Small Business Services

You should initially apply online. Go to www.irs.gov/businesses and click on employer ID numbers. Your local IRS service center can also assist you in getting a Federal EIN. The phone number is 1-800-829-4933:

Talk to Taxpayer Advocate. The Taxpayer Advocate Service is an independent organization within the IRS. They help taxpayers whose problems with the IRS are causing financial difficulties; who have tried but have not been able to resolve their problems with the IRS; and those who believe an IRS system or procedure is not working as it should.. You can call your local advocate, whose number is in your phone book, in Pub. 1546, Taxpayer Advocate Service – at www.irs.gov/advocate or You can also call 1-877-777-4778 or 1-877-777-4778 . Call or write to the IRS. Keep records of all of your attempts to contact an agent. Fill out IRS Form 911 if you cannot resolve conflict or find resolution through an IRS agent. File a complaint with the Inspector General if you need to report cases of fraud or corruption by an IRS employee.

Call or write to the IRS. Keep records of all of your attempts to contact an agent. Be polite and specific when calling, and refrain from becoming incoherent if you are feeling anxiety. Fill out IRS Form 911 if you cannot resolve conflict or find resolution through an IRS agent. Write your complaints in this form using blue or black ink. Be specific and complete all information requested. File a complaint with the Inspector General if you need to report cases of fraud or corruption by an IRS employee or contractor. Do not file complaints about your personal tax issues with this agency. Give details and have evidence of the violation or illegal activity in the complaint.

The IRS will waive penalties when allowed by law if you can show that you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. The IRS will also waive interest that is the result of certain errors or delays caused by an IRS employee.

For 2012, the dollar amount for determining the maximum account balance in an employee stock ownership plan subject to a 5 year distribution period has increased from $985,000 to $1,015,000, while the dollar amount used to determine the lengthening of the 5 year distribution period has increased from $195,000 to $200,000.

Trees and bushes planted on your business property can be depreciated over a 15 year period. Landscapping service expenses can be deducted in the year performed.

No. You may not deduct the loss you incurred on a trade in of your business equipment.

Although you purchased a sole proprietorship for 1 amount, that amount must be allocated to the individual assets for depreciation purposes. Allocation is based on the proportion of the sales price to an individual assets fair market value at the time of the sale. Speak to your local CPA about the allocation formulas.

Property includable in inventory is not depreciable. Beginning and ending and purchased inventory costs are used in your cost of goods sold calculation to determine your gross profit.