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| **Search IRS Site for:**Advanced Search**Search Forms and		Publications for:**Tips for successful searchingHome > **Businesses**Charities & Non-ProfitsCorporationsInternational BusinessesPartnerships**Small Bus/Self-Employed**>>Farmers>>Industries/Professions>>International TaxpayersSmall Business WorkshopPartners & StakeholdersElectronic ServicesJoin Mailing ListState LinksMore Topics . .Compliance & EnforcementContact My Local Officee-fileForms and PublicationsFrequently Asked QuestionsTaxpayer AdvocateWhere To File Online Classroom 
***Welcome to the Small Business Self-Employed Online Classroom.***

View a streaming video of an IRS Small Business Workshop, take an IRS course or complete an online self-directed version of a workshop taught live around the country. There are also links to additional resources including learning experiences for small business owners produced by some of our partners. The following options are available for viewing/reading the workshops.

**IRS Small Business Workshop - Video Streaming** (High-speed connection recommended)

View a streaming video of an IRS Small Business Workshop. This general workshop teaches small business owners the basics on their tax obligations. The workshop consists of six topics presented by IRS instructors.

Selecting the Video Streaming link will open a pop up window containing the workshop. If you use pop up blocker software you may have to temporarily turn it off in order to launch the application. To use the course, you must have Windows Media Player v7 or later, Internet Explorer 5 or Netscape 7 or later, and enable JavaScript and frames. Recommended screen settings are 1024x768 pixels. Should you have trouble viewing the workshop presentation, we also offer a video-only version.

**IRS Small Business Tax Workshop** (en Español)(Both products are used together)

**Small Business Tax Workshop:****Student Workbook** This interactive on-line workshop teaches new small business owners about the basic tax aspects of running a small business. Topics include: Types of organizations, recordkeeping, income, expenses, employment taxes, employment tax depositing requirements, electronic filing and payment, business use of the home and wage credits. It is an on-line version of a live workshop taught throughout the country by organizations in a position to educate small business owners.

***New -*** The In Home Day Care Supplement provides additional information for day care providers who run their business in their home.  It covers unique issues for their industry.

**Small Business Tax Workshop:****Instructor Guide** This is an on-line version of the Instructor Guide for instructors of the live Small Business Tax Workshops. It includes lesson plans and lists of relevant resources for each module.

**Small Business Tax Workshop, Instructor's Presentations**Take the following steps to download the presentations: (1) Right-click on the text link, (2) Select "Save Target As..", (3) Choose the location you wish to save the file and select the "Save" button.
-  ***Lesson 1, Introduction***This presentation covers the following topics:  Employer Identification Number, Recordkeeping, Income Statement and Balance Sheet - Accounting Methods, Types of Business Organizations, Business Returns, Net Profit or Loss, and Business Deductions and Credits. 
-  ***Lesson 2, Employment Taxes*** This presentation covers the following topics: Employer Identification Number, Employer/Employees/Contractors, Filing Electronically, and Penalties. 
- *Lesson 3, Employer’s Returns Forms 940 and 941*  This presentation covers the following topics: Form 941 (Depositing Requirements and Penalties), and Form 940.
-  ***Lesson 4, Electronic Filing and Payments***This presentation covers the following topics: 940/941 Employment Tax e-file System,  941 TeleFile, Forms 1120 and 1120S, and Electronic Federal Tax Payment System (EFTPS). 
-  ***Lesson 5, Business Use of the Home***This presentation covers the following topics: Qualifications, Business Percentage, Types of Expenses, Deduction Limits, and Recordkeeping. 
-  ***Lesson 6, Tax Incentives for Employers***This presentation covers the following topics:  Work Opportunity Credit and Welfare-to-Work Credit 

**Introduction to Federal Taxes for Small Business/Self-Employed Course - Video Streaming** (High-speed connection recommended)

The Introduction to Federal Taxes for Small Business/Self-Employed course teaches the basics of how to comply with IRS rules and regulations while beginning and operating a small business. It introduces new small business owners and self-employed entrepreneurs to IRS tax law in an easy-to-understand format.

Selecting the Video Streaming link will open a pop up window containing the course. If you use pop up blocker software you may have to temporarily turn it off in order to launch the application. To use the course, you must have Macromedia Flash 6 player installed on your system. It is free and available for download on Macromedia's website. You must also enable JavaScript. Recommended screen settings are 1024x768 pixels.

A transcript of the audio portion of the publication is also available.

**Updates :** This course (also known as Publication 3693) was developed in 2000; consequently, there have been some tax law changes and changes to rates such as the Social Security wage base, mileage rate, etc.

**Introduction to Federal Taxes for Small Business/Self-Employed - CD**Order the CD onlineor call 1-800-829-3676 and ask for Publication 3693.
**Additional Resources****The 2004 Tax Calendar for Small Businesses and Self-Employed (Publication 1518) is now available to view online.**This online version of the tax calendar is filled with useful information on general business taxes, IRS and SSA customer assistance, electronic filing and paying options, business publications and forms, common tax filing dates, and Federal legal holidays.
**SBA's Small Business Training Network**This site is a virtual campus housing free training courses, workshops and knowledge resources designed to assist entrepreneurs and other students of enterprise.

**SBA Offers Spanish Online Classes**The U.S. Small Business Administration is offering an interactive online course for Spanish-speaking entrepreneurs on its Spanish language Web site.

**EL SBA Ofrece Clases en Español por Internet**La Agencia Federal Para el Desarrollo de la Pequeña Empresa (SBA) está ofreciendo un curso interactivo en su página Web dirigido a empresarios de habla española.

**Understanding Taxes**The Understanding Taxes (UT) program features over 1,100 pages of content designed to make learning taxes interactive, relevant, and educational. Understanding Taxes makes real world connections to classroom instruction. It is a great resource for high schools, community colleges, and the general public for learning more about the history, theory, and application of taxes in the United States.

**Link and Learn Taxes**This web-based program is the core curriculum through which IRS Partners and Volunteers are given quality baseline training in tax return preparation. This fun, interactive course teaches you the basics to accurately prepare income tax returns for individuals AND obtain your volunteer certification along the way-at your own pace!
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    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