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Free State Turbo Tax 2012

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Free State Turbo Tax 2012

Free state turbo tax 2012 Publication 523 - Additional Material Prev  Up  Next   Home   More Online Publications

Topic 203 - Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts

The Department of Treasury's Bureau of Fiscal Service (BFS), which issues IRS tax refunds, has been authorized by Congress to conduct the Treasury Offset Program (TOP). Through this program, your refund or overpayment may be reduced by BFS and offset to pay:

  • Past-due child support;
  • Federal agency non-tax debts;
  • State income tax obligations; or
  • Certain unemployment compensation debts owed to a state. (Generally, these are debts for (1) compensation that was paid due to fraud, or (2) for contributions owing to a state fund that were not paid due to fraud).

You can contact the agency with which you have a debt to determine if your debt was submitted for a tax refund offset. You may call BFS' TOP call center at the number below for an agency address and phone number. If your debt was submitted for offset, BFS will take as much of your refund as is needed to pay off the debt and send it to the agency you owe. Any portion of your refund remaining after offset will be issued in a check to you or direct deposited for you.

BFS will send you a notice if an offset occurs. The notice will reflect the original refund amount, your offset amount, the agency receiving the payment, and the address and telephone number of the agency. BFS will notify the IRS of the amount taken from your refund. Contact the agency shown on the notice if you believe you do not owe the debt, or if you are disputing the amount taken from your refund. If a notice is not received, contact BFS' TOP call center at 800-304-3107 or TDD 866-297-0517. The available hours are Monday through Friday 7:30 a.m. to 5 p.m. CST. Contact the IRS only if your original refund amount shown on the BFS offset notice differs from the refund amount shown on your tax return.

If you filed a joint return and you are not responsible for the debt, but you are entitled to a portion of the refund, you may request your portion of the refund by filing Form 8379 (PDF), Injured Spouse Allocation. You may file Form 8379 with your original joint tax return ( Form 1040 (PDF), Form 1040A (PDF), or Form 1040EZ (PDF)), with your amended joint tax return ( Form 1040X (PDF)), or by itself after you are notified of an offset. If you file a Form 8379 with your joint return, write "INJURED SPOUSE" in the top left corner of the first page of the joint return. The IRS will process your Form 8379 before an offset occurs. If you file Form 8379 with your original or amended joint tax return, it may take 11 weeks for electronically filed returns or 14 weeks if you file a paper return, to process your return.

If you file Form 8379 by itself, it must show both spouses' social security numbers in the same order as they appeared on your joint income tax return. You, the "injured" spouse, must sign the form. Follow the instructions on Form 8379 carefully and be sure to attach the required forms to avoid delays. Do not attach the previously filed joint tax return to the Form 8379. Send Form 8379 to the Service Center where you filed your original return and allow at least 8 weeks for the IRS to process your Form 8379. The IRS will compute the injured spouse's share of the joint return, and if you lived in a community property state during the tax year, the IRS will divide the joint refund based upon state law. Not all debts are subject to a tax refund offset. To determine if a debt is owed (other than federal tax), and whether an offset will occur, contact BFS' TOP call center at 800-304-3107 (for TTY/TDD help, call 866-297-0517).

Page Last Reviewed or Updated: February 24, 2014

The Free State Turbo Tax 2012

Free state turbo tax 2012 2. Free state turbo tax 2012   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Free state turbo tax 2012 Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Free state turbo tax 2012 Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Free state turbo tax 2012 Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Free state turbo tax 2012 The annual accounting period for your income tax return is called a tax year. Free state turbo tax 2012 You can use one of the following tax years. Free state turbo tax 2012 A calendar tax year. Free state turbo tax 2012 A fiscal tax year. Free state turbo tax 2012 Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Free state turbo tax 2012 A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Free state turbo tax 2012 Calendar tax year. Free state turbo tax 2012   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Free state turbo tax 2012   You must adopt the calendar tax year if any of the following apply. Free state turbo tax 2012 You do not keep books. Free state turbo tax 2012 You have no annual accounting period. Free state turbo tax 2012 Your present tax year does not qualify as a fiscal year. Free state turbo tax 2012 Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Free state turbo tax 2012   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Free state turbo tax 2012 For more information, see Change in tax year, later. Free state turbo tax 2012   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Free state turbo tax 2012 Fiscal tax year. Free state turbo tax 2012   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Free state turbo tax 2012 A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Free state turbo tax 2012   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Free state turbo tax 2012   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Free state turbo tax 2012 Change in tax year. Free state turbo tax 2012   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Free state turbo tax 2012 See the Instructions for Form 1128 for exceptions. Free state turbo tax 2012 If you qualify for an automatic approval request, a user fee is not required. Free state turbo tax 2012 If you do not qualify for automatic approval, a ruling must be requested. Free state turbo tax 2012 See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Free state turbo tax 2012 Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Free state turbo tax 2012 Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Free state turbo tax 2012 You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Free state turbo tax 2012 After that, if you want to change your accounting method, you must generally get IRS approval. Free state turbo tax 2012 See Change in Accounting Method, later. Free state turbo tax 2012 Kinds of methods. Free state turbo tax 2012   Generally, you can use any of the following accounting methods. Free state turbo tax 2012 Cash method. Free state turbo tax 2012 An accrual method. Free state turbo tax 2012 Special methods of accounting for certain items of income and expenses. Free state turbo tax 2012 Combination method using elements of two or more of the above. Free state turbo tax 2012 You must use the same accounting method to figure your taxable income and to keep your books. Free state turbo tax 2012 Also, you must use an accounting method that clearly shows your income. Free state turbo tax 2012 Business and personal items. Free state turbo tax 2012   You can account for business and personal items under different accounting methods. Free state turbo tax 2012 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 turbo tax 2012 Two or more businesses. Free state turbo tax 2012   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Free state turbo tax 2012 They are separate and distinct only if you maintain complete and separate books and records for each business. Free state turbo tax 2012 Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Free state turbo tax 2012 However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Free state turbo tax 2012 For more information, see Inventories, later. Free state turbo tax 2012 Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Free state turbo tax 2012 If you receive property or services, you must include their fair market value in income. Free state turbo tax 2012 Example. Free state turbo tax 2012 On December 30, 2012, Mrs. Free state turbo tax 2012 Sycamore sent you a check for interior decorating services you provided to her. Free state turbo tax 2012 You received the check on January 2, 2013. Free state turbo tax 2012 You must include the amount of the check in income for 2013. Free state turbo tax 2012 Constructive receipt. Free state turbo tax 2012   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Free state turbo tax 2012 You do not need to have possession of it. Free state turbo tax 2012 If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Free state turbo tax 2012 Example. Free state turbo tax 2012 Interest is credited to your bank account in December 2013. Free state turbo tax 2012 You do not withdraw it or enter it into your passbook until 2014. Free state turbo tax 2012 You must include it in your gross income for 2013. Free state turbo tax 2012 Delaying receipt of income. Free state turbo tax 2012   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 turbo tax 2012 You must report the income in the year the property is received or made available to you without restriction. Free state turbo tax 2012 Example. Free state turbo tax 2012 Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Free state turbo tax 2012 She was told in December that her payment was available. Free state turbo tax 2012 At her request, she was not paid until January 2014. Free state turbo tax 2012 She must include this payment in her 2013 income because it was constructively received in 2013. Free state turbo tax 2012 Checks. Free state turbo tax 2012   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Free state turbo tax 2012 Example. Free state turbo tax 2012 Dr. Free state turbo tax 2012 Redd received a check for $500 on December 31, 2013, from a patient. Free state turbo tax 2012 She could not deposit the check in her business account until January 2, 2014. Free state turbo tax 2012 She must include this fee in her income for 2013. Free state turbo tax 2012 Debts paid by another person or canceled. Free state turbo tax 2012   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 turbo tax 2012 If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Free state turbo tax 2012 For more information, see Canceled Debt under Kinds of Income in chapter 5. Free state turbo tax 2012 Repayment of income. Free state turbo tax 2012   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Free state turbo tax 2012 If the amount you repay is over $3,000, a special rule applies. Free state turbo tax 2012 For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Free state turbo tax 2012 Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Free state turbo tax 2012 This includes business expenses for which you contest liability. Free state turbo tax 2012 However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Free state turbo tax 2012 Expenses paid in advance. Free state turbo tax 2012   You can deduct an expense you pay in advance only in the year to which it applies. Free state turbo tax 2012 Example. Free state turbo tax 2012 You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Free state turbo tax 2012 You can deduct $500 in 2013 and $500 in 2014. Free state turbo tax 2012 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 turbo tax 2012 The purpose of an accrual method of accounting is to match income and expenses in the correct year. Free state turbo tax 2012 Income—General Rule Under an accrual method, you generally include an amount in your gross 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 turbo tax 2012 Example. Free state turbo tax 2012 You are a calendar year accrual method taxpayer. Free state turbo tax 2012 You sold a computer on December 28, 2013. Free state turbo tax 2012 You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Free state turbo tax 2012 You must include the amount received for the computer in your 2013 income. Free state turbo tax 2012 Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Free state turbo tax 2012 Estimated income. Free state turbo tax 2012   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Free state turbo tax 2012 Change in payment schedule for services. Free state turbo tax 2012   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Free state turbo tax 2012 Advance payments for services. Free state turbo tax 2012   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Free state turbo tax 2012 However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Free state turbo tax 2012 However, you cannot postpone including any payment beyond that tax year. Free state turbo tax 2012   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Free state turbo tax 2012 That publication also explains special rules for reporting the following types of income. Free state turbo tax 2012 Advance payments for service agreements. Free state turbo tax 2012 Prepaid rent. Free state turbo tax 2012 Advance payments for sales. Free state turbo tax 2012   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Free state turbo tax 2012 If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Free state turbo tax 2012 An agreement includes a gift certificate that can be redeemed for goods. Free state turbo tax 2012 Treat amounts that are due and payable as amounts you received. Free state turbo tax 2012   You generally include an advance payment in income for the tax year in which you receive it. Free state turbo tax 2012 However, you can use an alternative method. Free state turbo tax 2012 For information about the alternative method, see Publication 538. Free state turbo tax 2012 Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Free state turbo tax 2012 The all-events test has been met. Free state turbo tax 2012 The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Free state turbo tax 2012 Economic performance has occurred. Free state turbo tax 2012 Economic performance. Free state turbo tax 2012   You generally cannot deduct or capitalize a business expense until economic performance occurs. Free state turbo tax 2012 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 turbo tax 2012 If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Free state turbo tax 2012 An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Free state turbo tax 2012 For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Free state turbo tax 2012 Example. Free state turbo tax 2012 You are a calendar year taxpayer and use an accrual method of accounting. Free state turbo tax 2012 You buy office supplies in December 2013. Free state turbo tax 2012 You receive the supplies and the bill in December, but you pay the bill in January 2014. Free state turbo tax 2012 You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Free state turbo tax 2012 Your office supplies may qualify as a recurring expense. Free state turbo tax 2012 In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Free state turbo tax 2012 Keeping inventories. Free state turbo tax 2012   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Free state turbo tax 2012 If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Free state turbo tax 2012 For more information, see Inventories , later. Free state turbo tax 2012 Special rule for related persons. Free state turbo tax 2012   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Free state turbo tax 2012 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 turbo tax 2012 If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Free state turbo tax 2012   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Free state turbo tax 2012 For a list of other related persons, see section 267 of the Internal Revenue Code. Free state turbo tax 2012 Combination Method You can generally 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 turbo tax 2012 However, the following restrictions apply. Free state turbo tax 2012 If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Free state turbo tax 2012 (See, however, Inventories, later. Free state turbo tax 2012 ) You can use the cash method for all other items of income and expenses. Free state turbo tax 2012 If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Free state turbo tax 2012 If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Free state turbo tax 2012 If you use a combination method that includes the cash method, treat that combination method as the cash method. Free state turbo tax 2012 Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Free state turbo tax 2012 However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Free state turbo tax 2012 These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Free state turbo tax 2012 A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Free state turbo tax 2012 A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Free state turbo tax 2012 Qualifying taxpayer. Free state turbo tax 2012   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Free state turbo tax 2012 (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Free state turbo tax 2012 ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Free state turbo tax 2012 Qualifying small business taxpayer. Free state turbo tax 2012   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Free state turbo tax 2012 (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Free state turbo tax 2012 ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Free state turbo tax 2012 Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Free state turbo tax 2012 Business not owned or not in existence for 3 years. Free state turbo tax 2012   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Free state turbo tax 2012 If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Free state turbo tax 2012 Materials and supplies that are not incidental. Free state turbo tax 2012   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Free state turbo tax 2012 If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Free state turbo tax 2012 Changing accounting method. Free state turbo tax 2012   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Free state turbo tax 2012 See Change in Accounting Method, later. Free state turbo tax 2012 More information. Free state turbo tax 2012    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Free state turbo tax 2012 For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Free state turbo tax 2012 Items included in inventory. Free state turbo tax 2012   If you are required to account for inventories, include the following items when accounting for your inventory. Free state turbo tax 2012 Merchandise or stock in trade. Free state turbo tax 2012 Raw materials. Free state turbo tax 2012 Work in process. Free state turbo tax 2012 Finished products. Free state turbo tax 2012 Supplies that physically become a part of the item intended for sale. Free state turbo tax 2012 Valuing inventory. Free state turbo tax 2012   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Free state turbo tax 2012 To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Free state turbo tax 2012   Inventory valuation rules cannot be the same for all kinds of businesses. Free state turbo tax 2012 The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Free state turbo tax 2012 Your inventory practices must be consistent from year to year. Free state turbo tax 2012 More information. Free state turbo tax 2012   For more information about inventories, see Publication 538. Free state turbo tax 2012 Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Free state turbo tax 2012 Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Free state turbo tax 2012 You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Free state turbo tax 2012 Activities subject to the uniform capitalization rules. Free state turbo tax 2012   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Free state turbo tax 2012 Produce real or tangible personal property. Free state turbo tax 2012 For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Free state turbo tax 2012 Acquire property for resale. Free state turbo tax 2012 Exceptions. Free state turbo tax 2012   These rules do not apply to the following property. Free state turbo tax 2012 Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Free state turbo tax 2012 Property you produce if you meet either of the following conditions. Free state turbo tax 2012 Your indirect costs of producing the property are $200,000 or less. Free state turbo tax 2012 You use the cash method of accounting and do not account for inventories. Free state turbo tax 2012 For more information, see Inventories, earlier. Free state turbo tax 2012 Special Methods There are special methods of accounting for certain items of income or expense. Free state turbo tax 2012 These include the following. Free state turbo tax 2012 Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Free state turbo tax 2012 Bad debts, discussed in chapter 10 of Publication 535. Free state turbo tax 2012 Depletion, discussed in chapter 9 of Publication 535. Free state turbo tax 2012 Depreciation, discussed in Publication 946, How To Depreciate Property. Free state turbo tax 2012 Installment sales, discussed in Publication 537, Installment Sales. Free state turbo tax 2012 Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Free state turbo tax 2012 A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Free state turbo tax 2012 To get approval, you must file Form 3115, Application for Change in Accounting Method. Free state turbo tax 2012 You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Free state turbo tax 2012 You may have to pay a user fee. Free state turbo tax 2012 For more information, see the form instructions. Free state turbo tax 2012 Automatic change procedures. Free state turbo tax 2012   Certain taxpayers can presume to have IRS approval to change their method of accounting. Free state turbo tax 2012 The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Free state turbo tax 2012 No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Free state turbo tax 2012   Generally, you must use Form 3115 to request an automatic change. Free state turbo tax 2012 For more information, see the Instructions for Form 3115. Free state turbo tax 2012 Prev  Up  Next   Home   More Online Publications