A market segment may be an industry such as construction or entertainment, a profession like attorneys or real estate agents or an issue like passive activity losses. An integral part of the approach used is the development and publication of Audit Techniques Guides. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations. Either read on the Web or purchase by mail. Publication 1976 is available here in Adobe PDF format.
Businesses get relief from federal employment tax obligations if certain requirements are met.
IRS training materials on worker classification are also available. Help For Small Business. Programs and services for small business are described in detail. Tax Trails for Business. Quick and interactive answers to some popular business questions.