Starting a Business in Oakland County

Appendix: IRS--Commonly Required Forms, Publications & Schedules

If you are unsure about which forms and schedules you are required to file with the IRS, call 1-800-829-1040 or 313-237-0800 in Detroit.

To attend a "Small Business Tax Education Program," call 313-226-3674.

For forms and schedules or personal assistance, walk in to the local IRS offices at 15160 West Eight Mile Road in Oak Park or 140 South Saginaw in Pontiac. Local Libraries also have complete sets of all the forms, schedules and instructions the IRS requires.

Call the IRS or write:
Internal Revenue Service
P.O. Box 9903
Bloomington, Illinois, USA, 61799
1-800-829-3676

For new businesses, request YBTK (Your Business Tax Kit) which includes:

(P=Publication, F=Form)

• F SS4: Application for Employer Identification Number (EIN)
• F 1040ES: Estimated Tax for Individuals
• P 334: Tax Guide for Small Businesses
• P 509: Tax Calendars
• P 583: Taxpayers Starting a Business
• P 910: Guide to Free Tax Services (lists publications)
• P 937: Business Reporting
• P 1057: Small Business Tax Education Program Brochure

You may also request any single publication or form listed below:

(P=Publication, F=Form)

• P 505: Tax Withholding and Estimated Tax (for Form 1040ES above) 
• F 533: Self-Employment Tax (no other employment)
• F 40SE: Social Security Self-Employment Tax (no other employment)
• P 587: Business Use of Your Home
• F 8829: Business Use of Your Home
• P 917: Business Use of a Car
• P 589: Tax Information on (choosing) S Corporation
• F 1120S: Return for S Corporation and Instruction
• F 2553: Election by a Small Business (to be) an S Corporation
• F 1040C: Profit or Loss from Business (Sole Proprietorship)
• P 541: Tax Information on Partnerships
• P 542: Tax Information on Corporations
• F 1065: Partnership Return and Instruction
• F SS8: Independent Contractor (as employee -- see Appendix X)

For Michigan taxes, including sales tax licenses, call 517-373-0888.

Most new home businesses that operate as a single owner (a proprietorship) will report income, expenses and profits on Schedule C which becomes part of your 1040 return. Lines 8-27 indicate the minimum categories of expense separation.

Read Form 1040ES to prepare for income from your business.

Partnerships use Form 1065. Husbands and wives working separately or in the new business use Form 1040 and Schedule C since they file jointly.