The IRS Small Business Self-Employed Division oversees taxpayers and their issues that fall under one or both of these categories. The IRS Small Business Self Employed Division helps taxpayers meet their tax obligations by administering the Internal Revenue Code and applying tax law with “fairness and integrity,” according to the IRS mission statements. According to the IRS, the taxpayer profiles that fall under the IRS Small Business Self Employed Division include fifty-seven million taxpayers, forty-one million self-employed persons; and “[nine] million small businesses with assets of less than $10 million.”  An additional profile includes seven million filers of “employment, excise, and estate and gift returns.”  According to the IRS, the strategic priorities of the IRS Small Business/Self-Employed division address three types of tax gaps:
The IRS Small Business Self-Employed Division’s purpose is also to improve service and business processes, reduce burden, develop human capital, and address strategies that help to promote productivity and improve employee engagement.
The IRS Small Business Self-Employed Division serves this taxpayer profile through the following five organizations:
These five organizations serve small businesses (start-up and part-time), small businesses with employees, small businesses without employees, taxpayers with rental properties, taxpayers with farming businesses, individuals investing in businesses, which may include both partnerships and S-Corps; corporations, S-Corporations, and partnerships with assets under $10 million, and fifty-five million other customers.
 See: www.irs.gov, "The IRS Small Business Self-Employed Division At-a-Glance,” 4/21/2013
 See: www.irs.gov.
 The IRS Small Business/Self-Employed Division serves individuals filing Form 1040 (U.S. Individual Income Tax Return), Schedules C, E, F or Form 2106 (Employee Business Expenses).
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Last updated: June 3, 2023
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