IRS Expands Business Tax Account Tools for Small Businesses
The IRS has expanded its Business Tax Account with more self-service tools for eligible small-business owners, partners, shareholders and designated employees. In a July 2026 fact sheet, the agency said qualifying users can handle more federal tax-record and payment tasks online.
The expansion is not universal. Access depends on the business’s tax classification, the user’s role and whether the IRS has the records needed to verify the account.
What changed in July
In Fact Sheet FS-2026-11, the IRS said Business Tax Account now includes an expanding library of digital notices. Designated officials can also download a CP575 notice confirming an employer identification number, or EIN. The notice can be used at banks and other financial institutions instead of a Letter 147C in situations that require EIN verification.
Eligible taxpayers can schedule a payment for any business day up to one year in advance, cancel a scheduled payment and review recently processed payments. The account can also be used for federal tax deposits, balance-due payments and certain Offer in Compromise payments. The availability of an Offer in Compromise payment function does not mean the IRS has approved an offer or forgiven tax debt.
Depending on the entity and user’s role, the account also allows users to view balances, see business information on file, request a tax compliance check, manage designated users and download selected payroll, income and excise tax transcripts. Multiple eligible entities can be accessed through the same account sign-in.
Which businesses may qualify
The IRS lists sole proprietors with an IRS-issued EIN, partnerships filing Form 1065, S corporations and C corporations among the supported business categories. Federal, state and local governments, Indian tribal governments and tax-exempt organizations may also have access.
For an LLC, the tax classification matters. A single-member LLC may qualify when it files as an S corporation or partnership. An LLC that files as a sole proprietor on Schedule C or Schedule F is not yet eligible for Business Tax Account access under the IRS’s current guidance.
An EIN or downloadable CP575 notice does not by itself guarantee registration. The IRS also considers identity verification, entity type, user role and the records available in its systems.
Owners and employees may see different information
Business Tax Account uses the same sign-in as an IRS Individual Online Account. A person associated with multiple eligible entities can select among them after signing in.
Individual partners and shareholders generally have limited access tied to Schedule K-1 records. The IRS says the currently available partnership K-1 records cover tax years 2012 through 2023, while shareholder K-1 records cover tax years 2006 through 2023. Limited users can generally view selected business information, balances, payments and transcripts, but not the full account.
A designated official may receive full access. For an S or C corporation, the person generally must be an eligible officer or managing member, a current employee who received a W-2 for the most recent tax filing year and someone authorized to legally bind the business. Partnership designated officials must be a general partner or managing partner of the LLC. Designated officials must renew their access annually. For officials registered in 2025, the 2026 renewal period ran from June 15 through July 29.
Businesses should confirm who is authorized to manage tax-account information before assigning work to an employee. The account can support designated-user management, but it does not replace the business’s responsibility to keep accurate records and follow filing and payment instructions.
Why the timing matters
The expanded tools arrive during the third-quarter tax calendar. For businesses using the semiweekly payroll-deposit rule, the next listed deposit date is August 5, 2026, followed by additional deposit dates throughout the month. Employers that timely deposited all required second-quarter payments generally have until August 10, 2026, to file Form 941. Monthly payroll-tax deposits for July are listed for August 17, 2026.
September 15, 2026, is another important date. The IRS calendar lists that date for the third installment of 2026 estimated tax for corporations and individuals, as well as calendar-year S corporation and partnership returns filed under a timely six-month extension. Other form-specific deadlines also fall on that date.
Businesses affected by disasters or other special circumstances may have different deadlines, and the IRS says taxpayers should check the current calendar and form instructions before relying on any date.
What small-business owners should do
- Check the entity’s federal filing classification, not just whether it uses an LLC name.
- Confirm whether the business files Form 1065, Form 1120-S, Form 1120 or an individual return with Schedule C or Schedule F.
- Sign in with the same credentials used for an IRS Individual Online Account, or create an account if needed.
- Confirm whether the person seeking access is an individual partner or shareholder, a designated official or another eligible user.
- Review the account’s notices, payment history, transcripts and business information for accuracy.
- Continue following the IRS tax calendar, deposit schedules and form-specific instructions.
Business Tax Account is best viewed as a management and records tool. It can put more IRS information and payment functions in one place, but eligibility remains limited and the account does not replace tax advice, required filings or the official tax calendar.
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