0426 Publ 5965 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5965.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

During National Small Business Week, May 3-9, 2026, the IRS is highlighting tools and resources to help small business owners, employers and self-employed individuals succeed and stay protected. For more information, visit IRS.gov/smallbizweek.

Small businesses should be on the lookout for scams. Use these tips to help protect your business, data and employees and how to report suspicious activity.

➜ Watch out for common scams targeting you as a business owner. The 2026

Dirty Dozen list highlights some persuasive scams impacting businesses.

➜ Take proactive steps today to safeguard your business and employees

by using anti-malware/anti-virus software with automatic updates and requiring strong passwords with multi-factor authentication.

➜ Ensure you only enter personal data on secure websites (https) to prevent

unauthorized access.

➜ Educate employees on data security to protect your business. Use

valuable resources like IRS Identity Theft Central and security awareness publications to provide comprehensive training and awareness.

➜ Protect your Employer Identification Number. Keep it secure and up to date.

➜ Report suspicious IRS or tax-related scams through the new IRS fraud

webpage. Taxpayers are encouraged to report suspected tax-related wrongdoing as soon as possible to help the IRS address fraud and noncompliance.

Suggested Social Media Posts

➜ Scammers target small businesses year-round. Learn how to spot fake

emails, texts and calls before they cost you money. Details: www.irs.gov/scams #IRS #SmallBusinessWeek

1

➜ This #SmallBusinessWeek, get detail from the #IRS on protecting your

#smallbiz and employees. Start with using anti-virus software, strong

passwords and multi-factor authentication. Learn more: www.irs.gov/scams

➜ Correctly classify your business. Choose the appropriate business entity

(sole proprietorship, partnership, corporation, S corporation or LLC) to determine tax filing requirements and legal considerations.

➜ Get your employer identification number. An EIN, also known as a federal

tax identification number, is used to identify a business entity.

• Apply online. Get an EIN now, free, direct from the IRS.

• If you lost or misplaced your EIN, follow these steps.

➜ Keep adequate records. Good records help you monitor the progress

of your business, prepare your financial statements, identify sources of income, keep track of deductible expenses, keep track of your basis in property, prepare your tax returns and support items reported on your tax returns. Choose a recordkeeping system that clearly shows income and expenses.

➜ Hire the right tax professional. Choosing a qualified tax professional helps

ensure accurate and timely tax preparation. By asking the right questions and verifying credentials, businesses can avoid potential scams and protect their financial interests.

Tips for tax pros who support small businesses

➜ IRS Nationwide Tax Forum registration is open. The forum offers valuable

continuing education credits and networking opportunities for enrolled agents, CPAs, attorneys and other tax professionals. Attendees can earn up to 18 continuing education credits, enhancing their professional development and expertise.

➜ Tax Pro Account can help tax professionals save time. Tax Pro Account

makes it easy to view your clients’ tax information, view and withdraw from active authorizations, make payments or create payment plans on behalf of individual taxpayers and request Powers of Attorney or Tax Information Authorizations from your clients – in real time.

2

Suggested Social Media Posts

➜ Separating business and personal finances with strong recordkeeping

can save you time and money. Learn more from the #IRS during #SmallBusinessWeek : www.irs.gov/recordkeeping #Smallbiz

➜ These simple best practices make a big difference when running your small

business. Learn more from the #IRS: www.irs.gov/smallbiz

It’s not too early to start planning for next year’s filing season. These steps can help set your business up for success.

➜ Work with your tax professional year-round. Early planning can help with

your tax strategy for the remainder of the year.

➜ Take advantage of credits and deductions. Businesses

may qualify for credits such as the Work Opportunity Credit, Employer-Provided Childcare Credit or Employer Credit for Paid Family and Medical Leave. A list of business expense resources can be found on IRS.gov.

➜ Pay your estimated tax on time. Individuals, including sole proprietors,

partners, and S corporation shareholders, generally must make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed. For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date.

➜ Gig economy workers and entrepreneurs should plan ahead. Gig work

includes income earned through a digital platform like an app or website. Some examples are driving a car for booked rides or deliveries, renting property or equipment, selling goods online or freelance work. Income is taxable.

Suggested Social Media Posts:

➜ #Smallbiz owners: Planning ahead can help you avoid surprises at tax time.

Estimate taxes, track expenses and staying prepared year-round. Get the #IRS tips: www.irs.gov/estimatedtaxes #SmallBusinessWeek

➜ During #SmallBusinessWeek, learn how estimating taxes, managing

cash flow, and preparing for key deadlines can help you avoid surprises at tax time.With these #IRS resources, learn how to plan ahead and stay prepared: www.irs.gov/estimatedtaxes

3

The IRS’s digital tools and resources help manage tax responsibilities efficiently

and save small businesses time.

➜ Business Tax Account. A secure, one-stop tool to view balances, make

payments, view transcripts such as payroll and income and access other tax information. BTA recently expanded access to millions of more users, including partnerships and tax-exempt organizations.

➜ E-file information returns for tax years 2022 and later with the

Information Returns Intake System. This system lets you file corrections and requests automatic extensions.

➜ Digital and mobile-friendly forms. The IRS now provides certain forms

that allow taxpayers to easily complete and submit forms from their computer, cell phone or tablet. This gives taxpayers a safe and fast way to electronically engage with IRS. For forms that require signatures, you need an IRS Online Account to complete the mobile friendly forms.

➜ IRS Secure Messaging. A secure way for taxpayers and authorized

representatives of a taxpayer/business to directly interact with IRS representatives. Messages can be securely sent to you by IRS representatives.

Suggested Social Media Posts:

➜ Technology is changing how small businesses manage their taxes. #IRS

online tools can help you access your account, make payments, and stay organized—all in one place. Using the right tools can save time and reduce errors. Explore available tools: www.irs.gov/businessaccount #Smallbiz #SmallBusinessWeek

➜ This #SmallBusinessWeek, discover #IRS tools to make managing your

business taxes easier, including Business Tax Account, Information Returns Intake System and Secure Messaging. Explore these #IRS resources designed to save you time: www.irs.gov/smallbizweek #Smallbiz

4

Disasters can happen anytime and anywhere. Even the smallest events can have a large impact on small businesses. Planning ahead can help protect your records and speed up recovery.

➜ Take advantage of paperless recordkeeping for financial and tax records.

Store critical documents in waterproof containers and duplicate important paperwork.

➜ Document valuables and business equipment. After a disaster hits,

photographs and videos of a home or business’s contents can help support claims for insurance or tax benefits. The IRS disaster-loss workbooks can help individuals and businesses compile lists of belongings or business equipment.

➜ Get IRS support during disasters. Following a federal disaster

declaration, the IRS will automatically provide administrative disaster tax relief and special tax law provisions. This grants additional time for individuals and businesses to file returns, pay taxes, and perform certain other time-sensitive acts to taxpayers affected by a federally declared disaster. Taxpayers living in a federally declared disaster can visit IRS Tax relief in disaster situations or Around the nation to check for the

available disaster tax relief.

➜ Check whether your employer has an employer fiduciary bond.

Employers using payroll service providers should check if their provider has a fiduciary bond in place to protect the employer in the event of a default by provider. Employers are encouraged to create an Electronic Federal Tax Payment System (EFTPS) to monitor their payroll tax deposits and receive email alerts.

Suggested Social Media Posts:

➜ Unexpected events can disrupt your #smallbiz . Prepare for disasters now

by backing up records and creating a plan. Find out how from the #IRS : www.irs.gov/disasters #SmallBusinessWeek

➜ #Smallbiz owners: Disasters can happen anytime. Protect your business by

securing financial documents and having a recovery plan in place. Watch this #IRS video: https://ow.ly/1Ii050YBihh #SmallBusinessWeek

Publication 5965 (Rev. 4-2026) Catalog Number 94925I Department of the Treasury Internal Revenue Service www.irs.gov