Small business compliance tools.

• Author: Laffie, Lesli S.
• Position: From The IRS

Two recent IRS pronouncements describe the small business resources available on the IRS's website.

Compliance: IR-2004-68 explains that the small business section of the IRS website, at www.irs.gov, includes:

* Materials on starting, operating and closing a business;

* Industry-specific advice;

* Guidance for the self-employed and international taxpayers;

* Links to state government websites;

* Access to the IRS's small business classroom; and

* Free products for small businesses and the self-employed.

The website is also the gateway to electronic services for small businesses, including e-filing options, obtaining an employer identification number and accessing the electronic Federal tax payment system.

Retirement plans: According to IR-2004-69, the IRS introduced two tools to help small businesses with employee retirement plan compliance. Retirement plan "Check-Ups" are compliance checklists for savings incentive match plan for...