IRS Small Business and Self-Employed Tax CenterThe IRS Tax Center provides resources for taxpayers who file Form 1040 or 1040-SR, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million. Specifically, the IRS Starting a Business page links basic federal tax information for people who are starting a business, as well as information to assist in making basic business decisions and questions to consider when forming a business. The Businesses with Employees page helps business owners classify working individuals as either independent contractors or employees with forms for each.