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Free online tax 6. Free online tax   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. Free online tax However, to determine these costs, you must value your inventory at the beginning and end of each tax year. Free online tax This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. Free online tax This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. Free online tax However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. Free online tax If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. Free online tax For more information, see chapter 2. Free online tax Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. Free online tax These lines are reproduced below and are explained in the discussion that follows. Free online tax 35 Inventory at beginning of year. Free online tax If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. Free online tax Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. Free online tax Subtract line 41 from line 40. Free online tax  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. Free online tax If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). Free online tax Opening inventory usually will be identical to the closing inventory of the year before. Free online tax You must explain any difference in a schedule attached to your return. Free online tax Donation of inventory. Free online tax   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. Free online tax The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. Free online tax You must remove the amount of your contribution deduction from your opening inventory. Free online tax It is not part of the cost of goods sold. Free online tax   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. Free online tax Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Free online tax For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Free online tax   A special rule may apply to certain donations of food inventory. Free online tax See Publication 526, Charitable Contributions. Free online tax Example 1. Free online tax You are a calendar year taxpayer who uses an accrual method of accounting. Free online tax In 2013, you contributed property from inventory to a church. Free online tax It had a fair market value of $600. Free online tax The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. Free online tax The charitable contribution allowed for 2013 is $400 ($600 − $200). Free online tax The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. Free online tax The cost of goods sold you use in determining gross income for 2013 must not include the $400. Free online tax You remove that amount from opening inventory for 2013. Free online tax Example 2. Free online tax If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. Free online tax You would not be allowed any charitable contribution deduction for the contributed property. Free online tax Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. Free online tax If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. Free online tax Trade discounts. Free online tax   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. Free online tax You must use the prices you pay (not the stated prices) in figuring your cost of purchases. Free online tax Do not show the discount amount separately as an item in gross income. Free online tax   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. Free online tax Cash discounts. Free online tax   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. Free online tax There are two methods of accounting for cash discounts. Free online tax You can either credit them to a separate discount account or deduct them from total purchases for the year. Free online tax Whichever method you use, you must be consistent. Free online tax If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. Free online tax For more information, see Change in Accounting Method in chapter 2. Free online tax   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. Free online tax If you use this method, do not reduce your cost of goods sold by the cash discounts. Free online tax Purchase returns and allowances. Free online tax   You must deduct all returns and allowances from your total purchases during the year. Free online tax Merchandise withdrawn from sale. Free online tax   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. Free online tax Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. Free online tax You must also charge the amount to your drawing account. Free online tax   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. Free online tax As stated above, you also use it to record withdrawals of merchandise for personal or family use. Free online tax This account is also known as a “withdrawals account” or “personal account. Free online tax ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. Free online tax Small merchandisers (wholesalers, retailers, etc. Free online tax ) usually do not have labor costs that can properly be charged to cost of goods sold. Free online tax In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. Free online tax Direct labor. Free online tax   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. Free online tax They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. Free online tax Indirect labor. Free online tax   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. Free online tax Other labor. Free online tax   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. Free online tax Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. Free online tax Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. Free online tax Those that are not used in the manufacturing process are treated as deferred charges. Free online tax You deduct them as a business expense when you use them. Free online tax Business expenses are discussed in chapter 8. Free online tax Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. Free online tax Containers. Free online tax   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. Free online tax If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. Free online tax Freight-in. Free online tax   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. Free online tax Overhead expenses. Free online tax   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. Free online tax The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. Free online tax Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. Free online tax Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. Free online tax Inventory at the end of the year is also known as closing or ending inventory. Free online tax Your ending inventory will usually become the beginning inventory of your next tax year. Free online tax Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. 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IRS Offers Health Care Tax Tips to Help Individuals Understand Tax Provisions in the Affordable Care Act

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IR-2014-19, Feb. 25, 2014

The Internal Revenue Service is offering educational Health Care Tax Tips to help individuals understand how the Affordable Care Act may affect their taxes. 

The IRS has designed the Health Care Tax Tips to help people understand what they need to know for the federal individual income tax returns they are filing this year, as well as for future tax returns. This includes information on the Premium Tax Credit and making health care coverage choices.

Although many of the tax provisions included in the law went into effect on Jan. 1, 2014, most do not affect the 2013 tax returns. 

The Health Care Tax Tips, which are now available at IRS.gov/aca, include:

    • IRS Reminds Individuals of Health Care Choices for 2014 — Find out what you need to know about how health care choices you make for 2014 may affect your taxes.
    • The Health Insurance Marketplace – Learn about Your Health Insurance Coverage Options Find out about getting health care coverage through the Health Insurance Marketplace.
    • The Premium Tax Credit — Learn the basics of the Premium Tax Credit, including who might be eligible and how to get the credit.
    • The Individual Shared Responsibility Payment – An Overview — Provides information about types of qualifying coverage, exemptions from having coverage, and making a payment if you do not have qualifying coverage or an exemption.
    • Three Timely Tips about Taxes and the Health Care Law —  Provides tips that help with filing the 2013 tax return, including information about employment status, tax favored health plans and itemized deductions.
    • Four Tax Facts about the Health Care Law for Individuals — Offers basic tips to help people determine if the Affordable Care Act affects them and their families, and where to find more information.
    • Changes in Circumstances can Affect your Premium Tax Credit — Learn the importance of reporting any changes in circumstances that involve family size or income when advance payments of the Premium Tax Credit are involved.

In addition to Health Care Tax Tips, the IRS.gov/aca website offers informative flyers and brochures, Frequently Asked Questions and in-depth legal guidance regarding the tax provisions of the Affordable Care Act.   

Individuals interested in receiving copies of IRS tax tips via email on a variety of topics, including the Affordable Care Act, can subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

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Page Last Reviewed or Updated: 12-Mar-2014

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Free online tax Business Assets, Business Assets Books and records, Business books and records, etc. Free online tax Meal expenses, Meals and Entertainment Use of car, Business use of your car. Free online tax , Car and truck expenses. Free online tax Use of home, Business use of your home. Free online tax C Campaign contribution, Political contributions. Free online tax Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. Free online tax Car and truck expenses, Car and truck expenses. Free online tax Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. Free online tax Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. Free online tax Comments on publication, Comments and suggestions. Free online tax Commitment fees, Commitment fees or standby charges. 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Section 197 intangibles, Section 197 Intangibles Defined Demolition expenses, Demolition expenses or losses. Free online tax Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. Free online tax Timber, Timber Who can claim, Who Can Claim Depletion? Depreciation (see Cost recovery) Development costs, miners, Development Costs Disabled, improvements for, Barrier Removal Costs Drilling and development costs, Intangible Drilling Costs Dues, membership, Club dues and membership fees. Free online tax E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. Free online tax Education expenses, Education Expenses, Education expenses. Free online tax Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. Free online tax Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. Free online tax Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. Free online tax Legal and professional, Legal and professional fees. Free online tax Regulatory, Licenses and regulatory fees. Free online tax Tax return preparation, Tax preparation fees. Free online tax Fines, Penalties and fines. Free online tax Forgone, Forgone interest. Free online tax Forgone interest, Forgone interest. Free online tax Form 3115, Form 3115. Free online tax , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. Free online tax 8826, Disabled access credit. Free online tax 8885, Health coverage tax credit. Free online tax T, Form T. Free online tax Franchise, Franchise, trademark, or trade name. Free online tax , Franchise, trademark, trade name. Free online tax Franchise taxes, Franchise taxes. Free online tax Free tax services, Free help with your tax return. Free online tax Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. Free online tax G Gas wells, Natural Gas Wells Geological and geophysical costs Development, oil and gas, Geological and Geophysical Costs Exploration, oil and gas, Geological and Geophysical Costs Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits Gifts, nominal value, Gifts of nominal value. Free online tax Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. Free online tax Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. 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Free online tax Oil and gas wells Depletion, Oil and Gas Wells Drilling costs, Intangible Drilling Costs Partnerships, Partnerships and S Corporations S corporations, Partnerships and S Corporations Optional safe harbor method, Optional safe harbor method. Free online tax Optional write-off method Circulation costs, Optional Write-off of Certain Tax Preferences Experimental costs, Optional Write-off of Certain Tax Preferences Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences Mining exploration and development costs, Optional Write-off of Certain Tax Preferences Research costs, Optional Write-off of Certain Tax Preferences Organization costs Corporate, Costs of Organizing a Corporation Partnership, Costs of Organizing a Partnership Organizational costs, Business Start-Up and Organizational Costs Original issue discount, Original issue discount (OID). Free online tax Outplacement services, Outplacement services. 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