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H and r block free online tax filing Index C Change in classification Disregarded entity to corporation, Subsequent Elections Disregarded entity to partnership, Change in default classification. H and r block free online tax filing , Subsequent Elections Partnership to corporation, Subsequent Elections Partnership to disregarded entity, Change in default classification. H and r block free online tax filing , Subsequent Elections Recognition of gain or loss, Change in default classification. H and r block free online tax filing , Change in default classification. H and r block free online tax filing , Subsequent Elections Classification as a corporation, LLCs Classified as Corporations Classification as a Disregarded Entity, LLCs Classified as Disregarded Entities Classification as a Partnership, LLCs Classified as Partnerships Classification Election, LLCs Classified as Corporations Classification of an LLC Default classification, Classification of an LLC Elected classification, Classification of an LLC Comments on publication, Comments and suggestions. H and r block free online tax filing E Employer identification number (see Taxpayer identification number) Employment tax, Employment tax and certain excise taxes. H and r block free online tax filing Excise taxes, Employment tax and certain excise taxes. H and r block free online tax filing I Information, How to get more, How To Get More Information S Self-employment tax, Self-employment tax rule for disregarded entity LLCs. H and r block free online tax filing Small Business Administration, Small Business Administration Social security number (see Taxpayer identification number) Subchapter S election, LLCs Classified as Corporations Suggestions for publication, Comments and suggestions. H and r block free online tax filing T Tax help (see Information, How to get more) Taxpayer Advocate, Contacting your Taxpayer Advocate. H and r block free online tax filing Taxpayer identification number, Taxpayer identification number. H and r block free online tax filing Prev  Up     Home   More Online Publications
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H and r block free online tax filing 2. H and r block free online tax filing   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. H and r block free online tax filing Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. H and r block free online tax filing Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. H and r block free online tax filing 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. H and r block free online tax filing The annual accounting period for your income tax return is called a tax year. H and r block free online tax filing You can use one of the following tax years. H and r block free online tax filing A calendar tax year. H and r block free online tax filing A fiscal tax year. H and r block free online tax filing Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. H and r block free online tax filing A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. H and r block free online tax filing Calendar tax year. H and r block free online tax filing   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. H and r block free online tax filing   You must adopt the calendar tax year if any of the following apply. H and r block free online tax filing You do not keep books. H and r block free online tax filing You have no annual accounting period. H and r block free online tax filing Your present tax year does not qualify as a fiscal year. H and r block free online tax filing Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. H and r block free online tax filing   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. H and r block free online tax filing For more information, see Change in tax year, later. H and r block free online tax filing   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. H and r block free online tax filing Fiscal tax year. H and r block free online tax filing   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. H and r block free online tax filing 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. H and r block free online tax filing   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. H and r block free online tax filing   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. H and r block free online tax filing Change in tax year. H and r block free online tax filing   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. H and r block free online tax filing See the Instructions for Form 1128 for exceptions. H and r block free online tax filing If you qualify for an automatic approval request, a user fee is not required. H and r block free online tax filing If you do not qualify for automatic approval, a ruling must be requested. H and r block free online tax filing See the instructions for Form 1128 for information about user fees if you are requesting a ruling. H and r block free online tax filing Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. H and r block free online tax filing Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. H and r block free online tax filing You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. H and r block free online tax filing After that, if you want to change your accounting method, you must generally get IRS approval. H and r block free online tax filing See Change in Accounting Method, later. H and r block free online tax filing Kinds of methods. H and r block free online tax filing   Generally, you can use any of the following accounting methods. H and r block free online tax filing Cash method. H and r block free online tax filing An accrual method. H and r block free online tax filing Special methods of accounting for certain items of income and expenses. H and r block free online tax filing Combination method using elements of two or more of the above. H and r block free online tax filing You must use the same accounting method to figure your taxable income and to keep your books. H and r block free online tax filing Also, you must use an accounting method that clearly shows your income. H and r block free online tax filing Business and personal items. H and r block free online tax filing   You can account for business and personal items under different accounting methods. H and r block free online tax filing For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. H and r block free online tax filing Two or more businesses. H and r block free online tax filing   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. H and r block free online tax filing They are separate and distinct only if you maintain complete and separate books and records for each business. H and r block free online tax filing 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. H and r block free online tax filing However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. H and r block free online tax filing For more information, see Inventories, later. H and r block free online tax filing Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. H and r block free online tax filing If you receive property or services, you must include their fair market value in income. H and r block free online tax filing Example. H and r block free online tax filing On December 30, 2012, Mrs. H and r block free online tax filing Sycamore sent you a check for interior decorating services you provided to her. H and r block free online tax filing You received the check on January 2, 2013. H and r block free online tax filing You must include the amount of the check in income for 2013. H and r block free online tax filing Constructive receipt. H and r block free online tax filing   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. H and r block free online tax filing You do not need to have possession of it. H and r block free online tax filing 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. H and r block free online tax filing Example. H and r block free online tax filing Interest is credited to your bank account in December 2013. H and r block free online tax filing You do not withdraw it or enter it into your passbook until 2014. H and r block free online tax filing You must include it in your gross income for 2013. H and r block free online tax filing Delaying receipt of income. H and r block free online tax filing   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. H and r block free online tax filing You must report the income in the year the property is received or made available to you without restriction. H and r block free online tax filing Example. H and r block free online tax filing Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. H and r block free online tax filing She was told in December that her payment was available. H and r block free online tax filing At her request, she was not paid until January 2014. H and r block free online tax filing She must include this payment in her 2013 income because it was constructively received in 2013. H and r block free online tax filing Checks. H and r block free online tax filing   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. H and r block free online tax filing Example. H and r block free online tax filing Dr. H and r block free online tax filing Redd received a check for $500 on December 31, 2013, from a patient. H and r block free online tax filing She could not deposit the check in her business account until January 2, 2014. H and r block free online tax filing She must include this fee in her income for 2013. H and r block free online tax filing Debts paid by another person or canceled. H and r block free online tax filing   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. H and r block free online tax filing If you receive income in this way, you constructively receive the income when the debt is canceled or paid. H and r block free online tax filing For more information, see Canceled Debt under Kinds of Income in chapter 5. H and r block free online tax filing Repayment of income. H and r block free online tax filing   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. H and r block free online tax filing If the amount you repay is over $3,000, a special rule applies. H and r block free online tax filing For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. H and r block free online tax filing Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. H and r block free online tax filing This includes business expenses for which you contest liability. H and r block free online tax filing 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. H and r block free online tax filing Expenses paid in advance. H and r block free online tax filing   You can deduct an expense you pay in advance only in the year to which it applies. H and r block free online tax filing Example. H and r block free online tax filing 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. H and r block free online tax filing You can deduct $500 in 2013 and $500 in 2014. H and r block free online tax filing 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. H and r block free online tax filing The purpose of an accrual method of accounting is to match income and expenses in the correct year. H and r block free online tax filing 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. H and r block free online tax filing Example. H and r block free online tax filing You are a calendar year accrual method taxpayer. H and r block free online tax filing You sold a computer on December 28, 2013. H and r block free online tax filing You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. H and r block free online tax filing You must include the amount received for the computer in your 2013 income. H and r block free online tax filing Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. H and r block free online tax filing Estimated income. H and r block free online tax filing   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. H and r block free online tax filing Change in payment schedule for services. H and r block free online tax filing   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. H and r block free online tax filing Advance payments for services. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing However, you cannot postpone including any payment beyond that tax year. H and r block free online tax filing   For more information, see Advance Payment for Services under Accrual Method in Publication 538. H and r block free online tax filing That publication also explains special rules for reporting the following types of income. H and r block free online tax filing Advance payments for service agreements. H and r block free online tax filing Prepaid rent. H and r block free online tax filing Advance payments for sales. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing An agreement includes a gift certificate that can be redeemed for goods. H and r block free online tax filing Treat amounts that are due and payable as amounts you received. H and r block free online tax filing   You generally include an advance payment in income for the tax year in which you receive it. H and r block free online tax filing However, you can use an alternative method. H and r block free online tax filing For information about the alternative method, see Publication 538. H and r block free online tax filing Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. H and r block free online tax filing The all-events test has been met. H and r block free online tax filing 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. H and r block free online tax filing Economic performance has occurred. H and r block free online tax filing Economic performance. H and r block free online tax filing   You generally cannot deduct or capitalize a business expense until economic performance occurs. H and r block free online tax filing 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. H and r block free online tax filing If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. H and r block free online tax filing An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. H and r block free online tax filing For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. H and r block free online tax filing Example. H and r block free online tax filing You are a calendar year taxpayer and use an accrual method of accounting. H and r block free online tax filing You buy office supplies in December 2013. H and r block free online tax filing You receive the supplies and the bill in December, but you pay the bill in January 2014. H and r block free online tax filing 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. H and r block free online tax filing Your office supplies may qualify as a recurring expense. H and r block free online tax filing In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). H and r block free online tax filing Keeping inventories. H and r block free online tax filing   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. H and r block free online tax filing If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. H and r block free online tax filing For more information, see Inventories , later. H and r block free online tax filing Special rule for related persons. H and r block free online tax filing   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. H and r block free online tax filing Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. H and r block free online tax filing 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. H and r block free online tax filing   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. H and r block free online tax filing For a list of other related persons, see section 267 of the Internal Revenue Code. H and r block free online tax filing 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. H and r block free online tax filing However, the following restrictions apply. H and r block free online tax filing If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. H and r block free online tax filing (See, however, Inventories, later. H and r block free online tax filing ) You can use the cash method for all other items of income and expenses. H and r block free online tax filing If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. H and r block free online tax filing If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. H and r block free online tax filing If you use a combination method that includes the cash method, treat that combination method as the cash method. H and r block free online tax filing 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. H and r block free online tax filing However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. H and r block free online tax filing These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). H and r block free online tax filing A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. H and r block free online tax filing A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. H and r block free online tax filing Qualifying taxpayer. H and r block free online tax filing   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. H and r block free online tax filing (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. H and r block free online tax filing ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. H and r block free online tax filing Qualifying small business taxpayer. H and r block free online tax filing   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. H and r block free online tax filing (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. H and r block free online tax filing ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. H and r block free online tax filing Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). H and r block free online tax filing Business not owned or not in existence for 3 years. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing Materials and supplies that are not incidental. H and r block free online tax filing   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. H and r block free online tax filing 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. H and r block free online tax filing Changing accounting method. H and r block free online tax filing   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. H and r block free online tax filing See Change in Accounting Method, later. H and r block free online tax filing More information. H and r block free online tax filing    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. H and r block free online tax filing For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. H and r block free online tax filing Items included in inventory. H and r block free online tax filing   If you are required to account for inventories, include the following items when accounting for your inventory. H and r block free online tax filing Merchandise or stock in trade. H and r block free online tax filing Raw materials. H and r block free online tax filing Work in process. H and r block free online tax filing Finished products. H and r block free online tax filing Supplies that physically become a part of the item intended for sale. H and r block free online tax filing Valuing inventory. H and r block free online tax filing   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). H and r block free online tax filing 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. H and r block free online tax filing   Inventory valuation rules cannot be the same for all kinds of businesses. H and r block free online tax filing The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. H and r block free online tax filing Your inventory practices must be consistent from year to year. H and r block free online tax filing More information. H and r block free online tax filing   For more information about inventories, see Publication 538. H and r block free online tax filing 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. H and r block free online tax filing Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. H and r block free online tax filing You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. H and r block free online tax filing Activities subject to the uniform capitalization rules. H and r block free online tax filing   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. H and r block free online tax filing Produce real or tangible personal property. H and r block free online tax filing For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. H and r block free online tax filing Acquire property for resale. H and r block free online tax filing Exceptions. H and r block free online tax filing   These rules do not apply to the following property. H and r block free online tax filing Personal property you acquire for resale if your average annual gross receipts are $10 million or less. H and r block free online tax filing Property you produce if you meet either of the following conditions. H and r block free online tax filing Your indirect costs of producing the property are $200,000 or less. H and r block free online tax filing You use the cash method of accounting and do not account for inventories. H and r block free online tax filing For more information, see Inventories, earlier. H and r block free online tax filing Special Methods There are special methods of accounting for certain items of income or expense. H and r block free online tax filing These include the following. H and r block free online tax filing Amortization, discussed in chapter 8 of Publication 535, Business Expenses. H and r block free online tax filing Bad debts, discussed in chapter 10 of Publication 535. H and r block free online tax filing Depletion, discussed in chapter 9 of Publication 535. H and r block free online tax filing Depreciation, discussed in Publication 946, How To Depreciate Property. H and r block free online tax filing Installment sales, discussed in Publication 537, Installment Sales. H and r block free online tax filing 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. H and r block free online tax filing 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. H and r block free online tax filing To get approval, you must file Form 3115, Application for Change in Accounting Method. H and r block free online tax filing You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. H and r block free online tax filing You may have to pay a user fee. H and r block free online tax filing For more information, see the form instructions. H and r block free online tax filing Automatic change procedures. H and r block free online tax filing   Certain taxpayers can presume to have IRS approval to change their method of accounting. H and r block free online tax filing 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. H and r block free online tax filing No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. H and r block free online tax filing   Generally, you must use Form 3115 to request an automatic change. H and r block free online tax filing For more information, see the Instructions for Form 3115. H and r block free online tax filing Prev  Up  Next   Home   More Online Publications