e-News for Small Business Issue 2025-4

Tax Resources for Small Business

Small Business Self-Employment Center

Small Business Forms & Instructions

Small Business Tax Workshops, Meetings and Seminars

Webinars for Small Businesses

E-file Employment Tax Forms

Businesses with Employees

Self-Employed Individuals Tax Center

S Corporations

Other Resources

IRS Home Page

A-Z Index for Business

Forms, Instructions & Publications

Filing Your Taxes

Pay Online

Taxpayer Advocate Service

Retirement Plans for Small Entities and Self-Employed

Tax Information for Charities
and Other Non-Profits

State Government Websites

SSA/RS Reporter

IRS Social Media

Issue Number:  2025-4

Inside This Issue

• Beware of tax scams
• Check eligibility for Business Tax Account
• Interest rates remain the same for second quarter of 2025
• Track the status of a refund: Use Where’s my Refund? Tool
• Other tax news

  Beware of tax scams

To help protect businesses, taxpayers and tax professionals, the IRS released its annual Dirty Dozen list of tax scams for 2025. The list highlights common schemes that threaten tax and financial information, including:

• Bad social media advice
• IRS Individual Online Account “help” from scammers
• Fake charities
• False Fuel Tax Credit claims
• Credits for Sick Leave and Family Leave
• Bogus self-employment tax credits
• Improper household employment taxes
• Misleading offers in compromise

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  Check eligibility for Business Tax Account

The Business Tax Account tool offers a growing number of eligible business taxpayers a quick and easy way to access tax information online and meet their tax obligations.

Sole proprietors, individual partners of partnerships and individual shareholders of S corporations and C corporations should check if they’re eligible to use Business Tax Account.

For more on recent updates, check out the Fact Sheet on Business Tax Account.

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  Interest rates remain the same for second quarter of 2025

The IRS announced interest rates will remain the same for the calendar quarter beginning April 1, 2025.

Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus three percentage points, and the overpayment rate is the federal short-term rate plus two percentage points.

The rate for large corporate underpayments is the federal short-term rate plus five percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half of a percentage point.

These interest rates are computed from the federal short-term rate determined during January 2025. See the revenue ruling for details.

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  Track the status of a refund: Use Where’s my Refund? Tool

Taxpayers can use the Where’s My Refund? tool on IRS.gov to confirm receipt of their return and track a refund.

The tool is available 24/7 and is a fast, easy way for taxpayers to get information about a refund without needing to call the IRS. The tool allows taxpayers to access information about returns from tax years 2024, 2023 and 2022.

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  Other tax news

These topics may be of interest to small businesses and their partners:

• Errors to watch for when preparing a tax return.
• Tax documents added to IRS Individual Online Account, enhancing services and convenience for taxpayers.
• Tips to help make tax season go smoothly.

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