IRS Automotive Tax Center

 

General Information for Businesses

Small Business and Self-Employed One-Stop Resource
This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.          

Issue Management Resolution System
The IRS Stakeholder Liaison (SL) function has established the Issue Management Resolution System (IMRS). When stakeholder organizations notify the IRS of concerns about IRS policies, practices and procedures, SL researches the issues to bring about resolution.

Resources for Specific Communities

Industries and Professions
Specific tax information for Agriculture, Automotive, Construction, Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants, Tax Professionals, and other industries.

Resources Specific to Automotive

Tax Laws and Regulations – Automotive
This page provides links to recent revenue rulings and court cases, legal determination of business use of the home and other regulations for the small business.                  

Trends and Statistics – Automotive
This site provides industry specific and general survey results that should be of interest to the small business owner.                  

Related Links – Automotive
This page provides you links to sites that have specific information dealing with the automotive industry.                  

Avoiding Problems – Automotive
This section contains important information on recordkeeping, misclassification of employees and warns you of fraudulent automotive schemes.

Audit Technique Guide – Auto Body and Repair Industry (PDF)
Publication Date: 8/95
Overview of the industry. Discusses some issues that may be encountered – including other sources of income; cost of sales; employment taxes; etc.                  

Independent Vehicle Dealership Audit Technique Guide
Publication Date: 1/08
This guide will give you the key to a quick and competent closure of any independent vehicle dealership examination which hinges on narrowing the scope of the examination to items that may prove productive.