0425 Publ 5801 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5801.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Small Business and Self-Employed Tax Center Resources for taxpayers who file Form 1040 or 1040-SR, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million. IRS.gov/smallbiz Gig Economy Tax Center The gig economy—also called sharing economy or access economy—is activity where people earn income providing on-demand work, services or goods. Often, it’s through a digital platform like an app or website. IRS.gov/gigeconomy Tax Information for Businesses Tax information, tools and resources for businesses and self-employed individuals. IRS.gov/businesses Employer Identification Number An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number and is used to identify a business entity. Generally, businesses need an EIN. They may apply for an EIN in various ways, and now you can apply online. IRS.gov/EIN

Online Tax Calendar The online tax calendar shows due dates and actions for each month. Business owners can see all events or filter them by monthly depositor, semi-weekly depositor, excise or general event types. They can also have calendar reminders sent to their email inbox or import the calendar into their calendar program. IRS.gov/taxcalendar Electronic Federal Tax Payment System Businesses can pay their federal taxes online or by phone with EFTPS, a free tax payment system. IRS.gov/EFTPS

e-News Subscriptions The IRS offers several e-news subscriptions on a variety of tax topics. There are specific e-newsletters for small businesses, payroll professionals, tax professionals, IRS partners and more. IRS.gov/subscribe

Publication 5801 (4-2025) Catalog Number 94040O Department of the Treasury Internal Revenue Service www.irs.gov