Industry-specific IRS problems
The IRS audits your industry. Not just you.
Restaurants get tip assessments. Contractors get worker classification fights. Truckers get Form 2290 notices. Every trade has its own IRS playbook. These guides show you how it works, with the Code sections, regulations and IRS procedures behind it.
Six industries, one problem
Generic tax advice misses the rules that actually sink businesses like yours.
Restaurants and Bars
Tip reporting, Form 8027, FICA on unreported tips, the 45B credit and the new tip deduction rules.
C · 5 guidesConstruction Contractors
Subcontractor classification, 1099 penalties, federal contract levies and what auditors look for on job sites.
T · 5 guidesTrucking and Owner-Operators
Form 2290, heavy truck excise tax, per diem audits, fuel tax credits and driver classification.
M · 4 guidesMedical and Dental Practices
Medicare payment levies, Form 1099-MISC mismatches, provider classification and practice audits.
A · 3 guidesReal Estate Agents
Statutory nonemployee status, real estate professional audits and expense substantiation.
K · 5 guidesCash Businesses
Form 8300, structuring, bank deposit audits, Form 1099-K mismatches, salons and barbershops.
How the IRS works an industry
It starts with the paperwork your industry generates.
Matching
Forms 1099-NEC, 1099-K, 8027, 8300 and W-2 tip data tell the IRS what your books should show before an examiner ever calls.
Examination
Examiners use industry guides and the Internal Revenue Manual to test gross receipts, worker status and deductions that are common in your trade.
Collection
When a balance goes unpaid, collection follows the money your industry produces: receivables, federal contract payments, Medicare reimbursements.
Start here
All 30 industry guidesIRS Aggregate Tip Assessments: Employer FICA on Tips Nobody Reported
The IRS can bill a restaurant for employer Social Security and Medicare on tips its servers never reported, using the card-slip tip rate. Here is how that works and how to push back.
ConstructionWhen Your Subcontractors Are Really Employees: The IRS Worker Classification Fight
Paying crews on a 1099 is common in construction. If the IRS decides they were employees, the bill comes under IRC 3509, and your defenses depend on what you filed and how you treated similar workers.
TruckingForm 2290 Problems: Unfiled Heavy Vehicle Use Tax, Late Penalties and Schedule 1
If you run a truck at 55,000 pounds or more, you owe the heavy vehicle use tax every year, and your state wants a stamped Schedule 1 before it registers your rig. Here is how to fix a missed or wrong Form 2290.
Medical PracticesWhen the IRS Levies Your Medicare Payments
A medical practice that owes the IRS can lose 100 percent of its Medicare reimbursements to an automated levy. Here is how the Federal Payment Levy Program reaches Medicare, what it cannot touch and how to get it stopped.
Real Estate AgentsReal Estate Agents and the Real Estate Professional Audit
Agents who own rentals often claim real estate professional status to deduct rental losses against commissions. It can work. When it is challenged, the fight is about documented hours, not about the law.
Cash BusinessesForm 8300: When Your Business Takes More Than $10,000 in Cash
Any business that receives more than $10,000 in cash in one transaction, or in related transactions, must file Form 8300 within 15 days. Contractors, event venues and cash-pay medical practices can trigger it without realizing.