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Free State And Federal Tax Preparation

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Free State And Federal Tax Preparation

Free state and federal tax preparation 2. Free state and federal tax preparation   Accounting Methods Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Accounting MethodsCash Method Accrual Method Farm Inventory Cash Versus Accrual Method Special Methods of Accounting Combination Method Changes in Methods of Accounting Introduction You must use an accounting method that clearly shows your income and expenses. Free state and federal tax preparation You must also figure your taxable income and file an income tax return for an annual accounting period called a tax year. Free state and federal tax preparation This chapter discusses accounting methods. Free state and federal tax preparation For information on accounting periods, see Publication 538, Accounting Periods and Methods, and the Instructions for Form 1128, Application To Adopt, Change, or Retain a Tax Year. Free state and federal tax preparation Topics - This chapter discusses: Cash method Accrual method Farm inventory Special methods of accounting Changes in methods of accounting Useful Items - You may want to see: Publication 538 Accounting Periods and Methods 535 Business Expenses Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 3115 Application for Change in Accounting Method See chapter 16 for information about getting publications and forms. Free state and federal tax preparation Accounting Methods An accounting method is a set of rules used to determine when and how your income and expenses are reported on your tax return. Free state and federal tax preparation Your accounting method includes not only your overall method of accounting, but also the accounting treatment you use for any material item. Free state and federal tax preparation A material item is one that affects the proper time for inclusion of income or allowance of a deduction. Free state and federal tax preparation An item considered material for financial statement purposes is generally also considered material for income tax purposes. Free state and federal tax preparation See Publication 538 for more information. Free state and federal tax preparation You generally choose an accounting method for your farm business when you file your first income tax return that includes a Schedule F (Form 1040), Profit or Loss From Farming. Free state and federal tax preparation If you later want to change your accounting method, you generally must get IRS approval. Free state and federal tax preparation How to obtain IRS approval is discussed later under Changes in Methods of Accounting . Free state and federal tax preparation Types of accounting methods. Free state and federal tax preparation   Generally, you can use any of the following accounting methods. Free state and federal tax preparation Each method is discussed in detail below. Free state and federal tax preparation Cash method. Free state and federal tax preparation Accrual method. Free state and federal tax preparation Special methods of accounting for certain items of income and expenses. Free state and federal tax preparation Combination (hybrid) method using elements of two or more of the above. Free state and federal tax preparation Business and other items. Free state and federal tax preparation   You can account for business and personal items using different accounting methods. Free state and federal tax preparation For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Free state and federal tax preparation Two or more businesses. Free state and federal tax preparation   If you operate two or more separate and distinct businesses, you can use a different accounting method for each business. Free state and federal tax preparation Generally, no business is separate and distinct unless a complete and separate set of books and records is maintained for each business. Free state and federal tax preparation Cash Method Most farmers use the cash method because they find it easier to keep records using the cash method. Free state and federal tax preparation However, certain farm corporations and partnerships and all tax shelters must use an accrual method of accounting. Free state and federal tax preparation See Accrual Method Required , later. Free state and federal tax preparation Income Under the cash method, include in your gross income all items of income you actually or constructively received during the tax year. Free state and federal tax preparation Items of income include money received as well as property or services received. Free state and federal tax preparation If you receive property or services, you must include the fair market value (FMV) of the property or services in income. Free state and federal tax preparation See chapter 3 for information on how to report farm income on your income tax return. Free state and federal tax preparation Constructive receipt. Free state and federal tax preparation   Income is constructively received when an amount is credited to your account or made available to you without restriction. Free state and federal tax preparation You do not need to have possession of the income for it to be treated as income for the tax year. Free state and federal tax preparation If you authorize someone to be your agent and receive income for you, you are considered to have received the income when your agent receives it. Free state and federal tax preparation Income is not constructively received if your receipt of the income is subject to substantial restrictions or limitations. Free state and federal tax preparation Direct payments and counter-cyclical payments. Free state and federal tax preparation   If you received direct payments or counter-cyclical payments under Subtitle A or C of the Farm Security and Rural Investment Act of 2002, you will not be considered to have constructively received a payment merely because you had the option to receive it in the year before it is required to be paid. Free state and federal tax preparation Delaying receipt of income. Free state and federal tax preparation   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Free state and federal tax preparation You must report the income in the year the money or property is received or made available to you without restriction. Free state and federal tax preparation Example. Free state and federal tax preparation Frances Jones, a farmer, was entitled to receive a $10,000 payment on a grain contract in December 2013. Free state and federal tax preparation She was told in December that her payment was available. Free state and federal tax preparation She requested not to be paid until January 2014. Free state and federal tax preparation However, she must still include this payment in her 2013 income because it was made available to her in 2013. Free state and federal tax preparation Debts paid by another person or canceled. Free state and federal tax preparation   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Free state and federal tax preparation If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Free state and federal tax preparation See Cancellation of Debt in chapter 3. Free state and federal tax preparation Deferred payment contract. Free state and federal tax preparation   If you sell an item under a deferred payment contract that calls for payment in a future year, there is no constructive receipt in the year of sale. Free state and federal tax preparation However, if the sales contract states that you have the right to the proceeds of the sale from the buyer at any time after delivery of the item, then you must include the sales price in income in the year of the sale, regardless of when you actually receive payment. Free state and federal tax preparation Example. Free state and federal tax preparation You are a farmer who uses the cash method and a calendar tax year. Free state and federal tax preparation You sell grain in December 2013 under a bona fide arm's-length contract that calls for payment in 2014. Free state and federal tax preparation You include the proceeds from the sale in your 2014 gross income since that is the year payment is received. Free state and federal tax preparation However, if the contract states that you have the right to the proceeds from the buyer at any time after the grain is delivered, you must include the sales price in your 2013 income, regardless of when you actually receive payment. Free state and federal tax preparation Repayment of income. Free state and federal tax preparation   If you include an amount in income and in a later year you have to repay all or part of it, then you can usually deduct the repayment in the year repaid. Free state and federal tax preparation If the repayment is more than $3,000, a special rule applies. Free state and federal tax preparation For details, see Repayments in chapter 11 of Publication 535, Business Expenses. Free state and federal tax preparation Expenses Under the cash method, generally you deduct expenses in the tax year you pay them. Free state and federal tax preparation This includes business expenses for which you contest liability. Free state and federal tax preparation However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained under Uniform Capitalization Rules in chapter 6. Free state and federal tax preparation See chapter 4 for information on how to deduct farm business expenses on your income tax return. Free state and federal tax preparation Prepayment. Free state and federal tax preparation   Generally, you cannot deduct expenses paid in advance. Free state and federal tax preparation This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Free state and federal tax preparation Example. Free state and federal tax preparation On November 1, 2013, you signed and paid $3,600 for a 3-year (36-month) insurance contract for equipment. Free state and federal tax preparation In 2013, you are allowed to deduct only $200 (2/36 x $3,600) of the cost of the policy that is attributable to 2013. Free state and federal tax preparation In 2014, you'll be able to deduct $1,200 (12/36 x $3,600); in 2015, you'll be able to deduct $1,200 (12/36 x $3,600); and in 2016 you'll be able to deduct the remaining balance of $1,000. Free state and federal tax preparation An exception applies if the expense qualifies for the 12-month rule. Free state and federal tax preparation See Publication 538 for more information and examples. Free state and federal tax preparation See chapter 4 for special rules for prepaid farm supplies and prepaid livestock feed. Free state and federal tax preparation Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Free state and federal tax preparation The purpose of an accrual method of accounting is to correctly match income and expenses. Free state and federal tax preparation Certain businesses engaged in farming must use an accrual method of accounting for its farm business and for sales and purchases of inventory items. Free state and federal tax preparation See Accrual Method Required and Farm Inventory , later. Free state and federal tax preparation Income Generally, you include an amount in income for the tax year in which all events that fix your right to receive the income have occurred, and you can determine the amount with reasonable accuracy. Free state and federal tax preparation Under this rule, include an amount in income on the earliest of the following dates. Free state and federal tax preparation When you receive payment. Free state and federal tax preparation When the income amount is due to you. Free state and federal tax preparation When you earn the income. Free state and federal tax preparation When title passes. Free state and federal tax preparation If you use an accrual method of accounting, complete Part III of Schedule F (Form 1040) to report your income. Free state and federal tax preparation Inventory. Free state and federal tax preparation   If you keep an inventory, generally you must use an accrual method of accounting to determine your gross income. Free state and federal tax preparation An inventory is necessary to clearly show income when the production, purchase, or sale of merchandise is an income-producing factor. Free state and federal tax preparation See Publication 538 for more information. Free state and federal tax preparation Also see Farm Inventory , later, for more information on items that must be included in inventory by farmers and inventory valuation methods for farmers. Free state and federal tax preparation Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both of the following apply. Free state and federal tax preparation The all-events test has been met. Free state and federal tax preparation This test is met when: All events have occurred that fix the fact that you have a liability, and The amount of the liability can be determined with reasonable accuracy. Free state and federal tax preparation Economic performance has occurred. Free state and federal tax preparation Economic performance. Free state and federal tax preparation   Generally, you cannot deduct or capitalize a business expense until economic performance occurs. Free state and federal tax preparation If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Free state and federal tax preparation If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Free state and federal tax preparation Example. Free state and federal tax preparation Jane, who is a farmer, uses a calendar tax year and an accrual method of accounting. Free state and federal tax preparation She entered into a contract with ABC Farm Consulting in 2012. Free state and federal tax preparation The contract stated that Jane pay ABC Farm Consulting $2,000 in December 2012. Free state and federal tax preparation It further stipulates that ABC Farm Consulting will develop a plan for integrating her farm with a larger farm operation based in a neighboring state by March 1, 2013. Free state and federal tax preparation Jane paid ABC Farm Consulting $2,000 in December 2012. Free state and federal tax preparation Integration of operations according to the plan began in May 2013 and they completed the integration in December 2013. Free state and federal tax preparation Economic performance for Jane's liability in the contract occurs as the services are provided. Free state and federal tax preparation Jane incurs the $2,000 cost in 2013. Free state and federal tax preparation An exception to the economic performance rule allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Free state and federal tax preparation For more information, see Economic Performance in Publication 538. Free state and federal tax preparation Special rule for related persons. Free state and federal tax preparation   Business expenses and interest owed to a related person who uses the cash method of accounting are not deductible until you make the payment and the corresponding amount is includible in the related person's gross income. Free state and federal tax preparation Determine the relationship for this rule as of the end of the tax year for which the expense or interest would otherwise be deductible. Free state and federal tax preparation For more information, see Internal Revenue Code section 267. Free state and federal tax preparation Accrual Method Required Generally, the following businesses, if engaged in farming, must use an accrual method of accounting. Free state and federal tax preparation A corporation (other than a family corporation) that had gross receipts of more than $1,000,000 for any tax year beginning after 1975. Free state and federal tax preparation A family corporation that had gross receipts of more than $25,000,000 for any tax year beginning after 1985. Free state and federal tax preparation A partnership with a corporation as a partner, if that corporation meets the requirements of (1) or (2) above. Free state and federal tax preparation A tax shelter. Free state and federal tax preparation Note. Free state and federal tax preparation Items (1), (2), and (3) above do not apply to an S corporation or a business operating a nursery or sod farm, or the raising or harvesting of trees (other than fruit and nut trees). Free state and federal tax preparation Family corporation. Free state and federal tax preparation   A family corporation is generally a corporation that meets one of the following ownership requirements. Free state and federal tax preparation Members of the same family own at least 50% of the total combined voting power of all classes of stock entitled to vote and at least 50% of the total shares of all other classes of stock of the corporation. Free state and federal tax preparation Members of two families have owned, directly or indirectly, since October 4, 1976, at least 65% of the total combined voting power of all classes of voting stock and at least 65% of the total shares of all other classes of the corporation's stock. Free state and federal tax preparation Members of three families have owned, directly or indirectly, since October 4, 1976, at least 50% of the total combined voting power of all classes of voting stock and at least 50% of the total shares of all other classes of the corporation's stock. Free state and federal tax preparation For more information on family corporations, see Internal Revenue Code section 447. Free state and federal tax preparation Tax shelter. Free state and federal tax preparation   A tax shelter is a partnership, noncorporate enterprise, or S corporation that meets either of the following tests. Free state and federal tax preparation Its principal purpose is the avoidance or evasion of federal income tax. Free state and federal tax preparation It is a farming syndicate. Free state and federal tax preparation A farming syndicate is an entity that meets either of the following tests. Free state and federal tax preparation Interests in the activity have been offered for sale in an offering required to be registered with a federal or state agency with the authority to regulate the offering of securities for sale. Free state and federal tax preparation More than 35% of the losses during the tax year are allocable to limited partners or limited entrepreneurs. Free state and federal tax preparation   A “limited partner” is one whose personal liability for partnership debts is limited to the money or other property the partner contributed or is required to contribute to the partnership. Free state and federal tax preparation   A “limited entrepreneur” is one who has an interest in an enterprise other than as a limited partner and does not actively participate in the management of the enterprise. Free state and federal tax preparation Farm Inventory If you are required to keep an inventory, you should keep a complete record of your inventory as part of your farm records. Free state and federal tax preparation This record should show the actual count or measurement of the inventory. Free state and federal tax preparation It should also show all factors that enter into its valuation, including quality and weight, if applicable. Free state and federal tax preparation Hatchery business. Free state and federal tax preparation   If you are in the hatchery business, and use an accrual method of accounting, you must include in inventory eggs in the process of incubation. Free state and federal tax preparation Products held for sale. Free state and federal tax preparation   All harvested and purchased farm products held for sale or for feed or seed, such as grain, hay, silage, concentrates, cotton, tobacco, etc. Free state and federal tax preparation , must be included in inventory. Free state and federal tax preparation Supplies. Free state and federal tax preparation   Supplies acquired for sale or that become a physical part of items held for sale must be included in inventory. Free state and federal tax preparation Deduct the cost of supplies in the year used or consumed in operations. Free state and federal tax preparation Do not include incidental supplies in inventory as these are deductible in the year of purchase. Free state and federal tax preparation Livestock. Free state and federal tax preparation   Livestock held primarily for sale must be included in inventory. Free state and federal tax preparation Livestock held for draft, breeding, or dairy purposes can either be depreciated or included in inventory. Free state and federal tax preparation See also Unit-livestock-price method , later. Free state and federal tax preparation If you are in the business of breeding and raising chinchillas, mink, foxes, or other fur-bearing animals, these animals are livestock for inventory purposes. Free state and federal tax preparation Growing crops. Free state and federal tax preparation   Generally, growing crops are not required to be included in inventory. Free state and federal tax preparation However, if the crop has a preproductive period of more than 2 years, you may have to capitalize (or include in inventory) costs associated with the crop. Free state and federal tax preparation See Uniform capitalization rules below. Free state and federal tax preparation Also see Uniform Capitalization Rules in  chapter 6. Free state and federal tax preparation Items to include in inventory. Free state and federal tax preparation   Your inventory should include all items held for sale, or for use as feed, seed, etc. Free state and federal tax preparation , whether raised or purchased, that are unsold at the end of the year. Free state and federal tax preparation Uniform capitalization rules. Free state and federal tax preparation   The following applies if you are required to use an accrual method of accounting. Free state and federal tax preparation The uniform capitalization rules apply to all costs of raising a plant, even if the preproductive period of raising a plant is 2 years or less. Free state and federal tax preparation The costs of animals are subject to the uniform capitalization rules. Free state and federal tax preparation Inventory valuation methods. Free state and federal tax preparation   The following methods, described below, are those generally available for valuing inventory. Free state and federal tax preparation The method you use must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Free state and federal tax preparation Cost. Free state and federal tax preparation Lower of cost or market. Free state and federal tax preparation Farm-price method. Free state and federal tax preparation Unit-livestock-price method. Free state and federal tax preparation Cost and lower of cost or market methods. Free state and federal tax preparation   See Publication 538 for information on these valuation methods. Free state and federal tax preparation If you value your livestock inventory at cost or the lower of cost or market, you do not need IRS approval to change to the unit-livestock-price method. Free state and federal tax preparation However, if you value your livestock inventory using the farm-price method, then you must obtain permission from the IRS to change to the unit-livestock-price method. Free state and federal tax preparation Farm-price method. Free state and federal tax preparation   Under this method, each item, whether raised or purchased, is valued at its market price less the direct cost of disposition. Free state and federal tax preparation Market price is the current price at the nearest market in the quantities you usually sell. Free state and federal tax preparation Cost of disposition includes broker's commissions, freight, hauling to market, and other marketing costs. Free state and federal tax preparation If you use this method, you must use it for your entire inventory, except that livestock can be inventoried under the unit-livestock-price method. Free state and federal tax preparation Unit-livestock-price method. Free state and federal tax preparation   This method recognizes the difficulty of establishing the exact costs of producing and raising each animal. Free state and federal tax preparation You group or classify livestock according to type and age and use a standard unit price for each animal within a class or group. Free state and federal tax preparation The unit price you assign should reasonably approximate the normal costs incurred in producing the animals in such classes. Free state and federal tax preparation Unit prices and classifications are subject to approval by the IRS on examination of your return. Free state and federal tax preparation You must annually reevaluate your unit livestock prices and adjust the prices upward or downward to reflect increases or decreases in the costs of raising livestock. Free state and federal tax preparation IRS approval is not required for these adjustments. Free state and federal tax preparation Any other changes in unit prices or classifications do require IRS approval. Free state and federal tax preparation   If you use this method, include all raised livestock in inventory, regardless of whether they are held for sale or for draft, breeding, sport, or dairy purposes. Free state and federal tax preparation This method accounts only for the increase in cost of raising an animal to maturity. Free state and federal tax preparation It does not provide for any decrease in the animal's market value after it reaches maturity. Free state and federal tax preparation Also, if you raise cattle, you are not required to inventory hay you grow to feed your herd. Free state and federal tax preparation   Do not include sold or lost animals in the year-end inventory. Free state and federal tax preparation If your records do not show which animals were sold or lost, treat the first animals acquired as sold or lost. Free state and federal tax preparation The animals on hand at the end of the year are considered those most recently acquired. Free state and federal tax preparation   You must include in inventory all livestock purchased primarily for sale. Free state and federal tax preparation You can choose either to include in inventory or depreciate livestock purchased for draft, breeding, sport or dairy purposes. Free state and federal tax preparation However, you must be consistent from year to year, regardless of the method you have chosen. Free state and federal tax preparation You cannot change your method without obtaining approval from the IRS. Free state and federal tax preparation   You must include in inventory animals purchased after maturity or capitalize them at their purchase price. Free state and federal tax preparation If the animals are not mature at purchase, increase the cost at the end of each tax year according to the established unit price. Free state and federal tax preparation However, in the year of purchase, do not increase the cost of any animal purchased during the last 6 months of the year. Free state and federal tax preparation This “no increase” rule does not apply to tax shelters which must make an adjustment for any animal purchased during the year. Free state and federal tax preparation It also does not apply to taxpayers that must make an adjustment to reasonably reflect the particular period in the year in which animals are purchased, if necessary to avoid significant distortions in income. Free state and federal tax preparation Uniform capitalization rules. Free state and federal tax preparation   A farmer can determine costs required to be allocated under the uniform capitalization rules by using the farm-price or unit-livestock-price inventory method. Free state and federal tax preparation This applies to any plant or animal, even if the farmer does not hold or treat the plant or animal as inventory property. Free state and federal tax preparation Cash Versus Accrual Method The following examples compare the cash and accrual methods of accounting. Free state and federal tax preparation Example 1. Free state and federal tax preparation You are a farmer who uses an accrual method of accounting. Free state and federal tax preparation You keep your books on the calendar year basis. Free state and federal tax preparation You sell grain in December 2013 but you are not paid until January 2014. Free state and federal tax preparation Because the accrual method was used and 2013 was the tax year in which the grain was sold, you must both include the sales proceeds and deduct the costs incurred in producing the grain on your 2013 tax return. Free state and federal tax preparation Example 2. Free state and federal tax preparation Assume the same facts as in Example 1 except that you use the cash method and there was no constructive receipt of the sales proceeds in 2013. Free state and federal tax preparation Under this method, you include the sales proceeds in income for 2014, the year you receive payment. Free state and federal tax preparation Deduct the costs of producing the grain in the year you pay for them. Free state and federal tax preparation Special Methods of Accounting There are special methods of accounting for certain items of income and expense. Free state and federal tax preparation Crop method. Free state and federal tax preparation   If you do not harvest and dispose of your crop in the same tax year that you plant it, you can, with IRS approval, use the crop method of accounting. Free state and federal tax preparation You cannot use the crop method for any tax return, including your first tax return, unless you receive approval from the IRS. Free state and federal tax preparation Under this method, you deduct the entire cost of producing the crop, including the expense of seed or young plants, in the year you realize income from the crop. Free state and federal tax preparation    See chapter 4 for details on deducting the costs of operating a farm. Free state and federal tax preparation Also see Regulations section 1. Free state and federal tax preparation 162-12. Free state and federal tax preparation Other special methods. Free state and federal tax preparation   Other special methods of accounting apply to the following items. Free state and federal tax preparation Amortization, see chapter 7. Free state and federal tax preparation Casualties, see chapter 11. Free state and federal tax preparation Condemnations, see chapter 11. Free state and federal tax preparation Depletion, see chapter 7. Free state and federal tax preparation Depreciation, see chapter 7. Free state and federal tax preparation Farm business expenses, see chapter 4. Free state and federal tax preparation Farm income, see chapter 3. Free state and federal tax preparation Installment sales, see chapter 10. Free state and federal tax preparation Soil and water conservation expenses, see chapter 5. Free state and federal tax preparation Thefts, see chapter 11. Free state and federal tax preparation Combination Method Generally, you can use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Free state and federal tax preparation However, the following restrictions apply. Free state and federal tax preparation If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Free state and federal tax preparation If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Free state and federal tax preparation Changes in Methods of Accounting A change in your method of accounting includes a change in: Your overall method, such as from the cash method to an accrual method, and Your treatment of any material item, such as a change in your method of valuing inventory (for example, a change from the farm-price method to the unit-livestock-price method, discussed earlier). Free state and federal tax preparation Generally, once you have set up your accounting method, you must receive approval from the IRS before you can change to another method of accounting. Free state and federal tax preparation You may also have to pay a fee. Free state and federal tax preparation To obtain approval, you must generally file Form 3115. Free state and federal tax preparation There are instances when you can obtain automatic consent to change certain methods of accounting. Free state and federal tax preparation See the List of Automatic Accounting Method Changes located in the Instructions for Form 3115. Free state and federal tax preparation For more information on changes in methods of accounting, see Form 3115 and the Instructions for Form 3115. Free state and federal tax preparation Also see Publication 538. Free state and federal tax preparation Prev  Up  Next   Home   More Online Publications
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Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Charleston 1 Poston Rd. 
Charleston, SC 29407

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

    Services Provided

(843) 566-0209 
Columbia  1835 Assembly St.
Columbia, SC 29201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

    Services Provided

(803) 765-5544 
Florence  401 W. Evans St.
Florence, SC 29501 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

     Services Provided

(843) 664-8889 
Greenville  440 Roper Mountain Rd.
Greenville, SC 29615 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

    Services Provided

(864) 286-7095 
Myrtle Beach  601 19th Ave. N.
Myrtle Beach, SC 29577 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon-1:00 p.m.)

 

     Services Provided

(843) 626-2700 

* Note: The phone numbers listed in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (803)253-3029 in Columbia or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1835 Assembly St. MDP 16
Columbia, SC 29201

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free State And Federal Tax Preparation

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