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Irs 2009 2. Irs 2009 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. Irs 2009 Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Irs 2009 Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Irs 2009 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. Irs 2009 The annual accounting period for your income tax return is called a tax year. Irs 2009 You can use one of the following tax years. Irs 2009 A calendar tax year. Irs 2009 A fiscal tax year. Irs 2009 Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Irs 2009 A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Irs 2009 Calendar tax year. Irs 2009 A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Irs 2009 You must adopt the calendar tax year if any of the following apply. Irs 2009 You do not keep books. Irs 2009 You have no annual accounting period. Irs 2009 Your present tax year does not qualify as a fiscal year. Irs 2009 Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Irs 2009 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. Irs 2009 For more information, see Change in tax year, later. Irs 2009 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. Irs 2009 Fiscal tax year. Irs 2009 A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Irs 2009 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. Irs 2009 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. Irs 2009 For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Irs 2009 Change in tax year. Irs 2009 Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Irs 2009 See the Instructions for Form 1128 for exceptions. Irs 2009 If you qualify for an automatic approval request, a user fee is not required. Irs 2009 If you do not qualify for automatic approval, a ruling must be requested. Irs 2009 See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Irs 2009 Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Irs 2009 Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Irs 2009 You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Irs 2009 After that, if you want to change your accounting method, you must generally get IRS approval. Irs 2009 See Change in Accounting Method, later. Irs 2009 Kinds of methods. Irs 2009 Generally, you can use any of the following accounting methods. Irs 2009 Cash method. Irs 2009 An accrual method. Irs 2009 Special methods of accounting for certain items of income and expenses. Irs 2009 Combination method using elements of two or more of the above. Irs 2009 You must use the same accounting method to figure your taxable income and to keep your books. Irs 2009 Also, you must use an accounting method that clearly shows your income. Irs 2009 Business and personal items. Irs 2009 You can account for business and personal items under different accounting methods. Irs 2009 For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Irs 2009 Two or more businesses. Irs 2009 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. Irs 2009 They are separate and distinct only if you maintain complete and separate books and records for each business. Irs 2009 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. Irs 2009 However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Irs 2009 For more information, see Inventories, later. Irs 2009 Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Irs 2009 If you receive property or services, you must include their fair market value in income. Irs 2009 Example. Irs 2009 On December 30, 2012, Mrs. Irs 2009 Sycamore sent you a check for interior decorating services you provided to her. Irs 2009 You received the check on January 2, 2013. Irs 2009 You must include the amount of the check in income for 2013. Irs 2009 Constructive receipt. Irs 2009 You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Irs 2009 You do not need to have possession of it. Irs 2009 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. Irs 2009 Example. Irs 2009 Interest is credited to your bank account in December 2013. Irs 2009 You do not withdraw it or enter it into your passbook until 2014. Irs 2009 You must include it in your gross income for 2013. Irs 2009 Delaying receipt of income. Irs 2009 You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Irs 2009 You must report the income in the year the property is received or made available to you without restriction. Irs 2009 Example. Irs 2009 Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Irs 2009 She was told in December that her payment was available. Irs 2009 At her request, she was not paid until January 2014. Irs 2009 She must include this payment in her 2013 income because it was constructively received in 2013. Irs 2009 Checks. Irs 2009 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. Irs 2009 Example. Irs 2009 Dr. Irs 2009 Redd received a check for $500 on December 31, 2013, from a patient. Irs 2009 She could not deposit the check in her business account until January 2, 2014. Irs 2009 She must include this fee in her income for 2013. Irs 2009 Debts paid by another person or canceled. Irs 2009 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. Irs 2009 If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Irs 2009 For more information, see Canceled Debt under Kinds of Income in chapter 5. Irs 2009 Repayment of income. Irs 2009 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. Irs 2009 If the amount you repay is over $3,000, a special rule applies. Irs 2009 For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Irs 2009 Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Irs 2009 This includes business expenses for which you contest liability. Irs 2009 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. Irs 2009 Expenses paid in advance. Irs 2009 You can deduct an expense you pay in advance only in the year to which it applies. Irs 2009 Example. Irs 2009 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. Irs 2009 You can deduct $500 in 2013 and $500 in 2014. Irs 2009 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. Irs 2009 The purpose of an accrual method of accounting is to match income and expenses in the correct year. Irs 2009 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. Irs 2009 Example. Irs 2009 You are a calendar year accrual method taxpayer. Irs 2009 You sold a computer on December 28, 2013. Irs 2009 You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Irs 2009 You must include the amount received for the computer in your 2013 income. Irs 2009 Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Irs 2009 Estimated income. Irs 2009 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. Irs 2009 Change in payment schedule for services. Irs 2009 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. Irs 2009 Advance payments for services. Irs 2009 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. Irs 2009 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. Irs 2009 However, you cannot postpone including any payment beyond that tax year. Irs 2009 For more information, see Advance Payment for Services under Accrual Method in Publication 538. Irs 2009 That publication also explains special rules for reporting the following types of income. Irs 2009 Advance payments for service agreements. Irs 2009 Prepaid rent. Irs 2009 Advance payments for sales. Irs 2009 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. Irs 2009 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. Irs 2009 An agreement includes a gift certificate that can be redeemed for goods. Irs 2009 Treat amounts that are due and payable as amounts you received. Irs 2009 You generally include an advance payment in income for the tax year in which you receive it. Irs 2009 However, you can use an alternative method. Irs 2009 For information about the alternative method, see Publication 538. Irs 2009 Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Irs 2009 The all-events test has been met. Irs 2009 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. Irs 2009 Economic performance has occurred. Irs 2009 Economic performance. Irs 2009 You generally cannot deduct or capitalize a business expense until economic performance occurs. Irs 2009 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. Irs 2009 If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Irs 2009 An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Irs 2009 For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Irs 2009 Example. Irs 2009 You are a calendar year taxpayer and use an accrual method of accounting. Irs 2009 You buy office supplies in December 2013. Irs 2009 You receive the supplies and the bill in December, but you pay the bill in January 2014. Irs 2009 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. Irs 2009 Your office supplies may qualify as a recurring expense. Irs 2009 In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Irs 2009 Keeping inventories. Irs 2009 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. Irs 2009 If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Irs 2009 For more information, see Inventories , later. Irs 2009 Special rule for related persons. Irs 2009 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. Irs 2009 Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Irs 2009 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. Irs 2009 Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Irs 2009 For a list of other related persons, see section 267 of the Internal Revenue Code. Irs 2009 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. Irs 2009 However, the following restrictions apply. Irs 2009 If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Irs 2009 (See, however, Inventories, later. Irs 2009 ) You can use the cash method for all other items of income and expenses. Irs 2009 If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Irs 2009 If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Irs 2009 If you use a combination method that includes the cash method, treat that combination method as the cash method. Irs 2009 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. Irs 2009 However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Irs 2009 These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Irs 2009 A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Irs 2009 A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Irs 2009 Qualifying taxpayer. Irs 2009 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. Irs 2009 (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. Irs 2009 ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Irs 2009 Qualifying small business taxpayer. Irs 2009 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. Irs 2009 (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. Irs 2009 ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Irs 2009 Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Irs 2009 Business not owned or not in existence for 3 years. Irs 2009 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. Irs 2009 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. Irs 2009 Materials and supplies that are not incidental. Irs 2009 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. Irs 2009 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. Irs 2009 Changing accounting method. Irs 2009 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. Irs 2009 See Change in Accounting Method, later. Irs 2009 More information. Irs 2009 For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Irs 2009 For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Irs 2009 Items included in inventory. Irs 2009 If you are required to account for inventories, include the following items when accounting for your inventory. Irs 2009 Merchandise or stock in trade. Irs 2009 Raw materials. Irs 2009 Work in process. Irs 2009 Finished products. Irs 2009 Supplies that physically become a part of the item intended for sale. Irs 2009 Valuing inventory. Irs 2009 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). Irs 2009 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. Irs 2009 Inventory valuation rules cannot be the same for all kinds of businesses. Irs 2009 The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Irs 2009 Your inventory practices must be consistent from year to year. Irs 2009 More information. Irs 2009 For more information about inventories, see Publication 538. Irs 2009 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. Irs 2009 Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Irs 2009 You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Irs 2009 Activities subject to the uniform capitalization rules. Irs 2009 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. Irs 2009 Produce real or tangible personal property. Irs 2009 For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Irs 2009 Acquire property for resale. Irs 2009 Exceptions. Irs 2009 These rules do not apply to the following property. Irs 2009 Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Irs 2009 Property you produce if you meet either of the following conditions. Irs 2009 Your indirect costs of producing the property are $200,000 or less. Irs 2009 You use the cash method of accounting and do not account for inventories. Irs 2009 For more information, see Inventories, earlier. Irs 2009 Special Methods There are special methods of accounting for certain items of income or expense. Irs 2009 These include the following. Irs 2009 Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Irs 2009 Bad debts, discussed in chapter 10 of Publication 535. Irs 2009 Depletion, discussed in chapter 9 of Publication 535. Irs 2009 Depreciation, discussed in Publication 946, How To Depreciate Property. Irs 2009 Installment sales, discussed in Publication 537, Installment Sales. Irs 2009 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. Irs 2009 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. Irs 2009 To get approval, you must file Form 3115, Application for Change in Accounting Method. Irs 2009 You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Irs 2009 You may have to pay a user fee. Irs 2009 For more information, see the form instructions. Irs 2009 Automatic change procedures. Irs 2009 Certain taxpayers can presume to have IRS approval to change their method of accounting. Irs 2009 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. Irs 2009 No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Irs 2009 Generally, you must use Form 3115 to request an automatic change. Irs 2009 For more information, see the Instructions for Form 3115. Irs 2009 Prev Up Next Home More Online Publications
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The Irs 2009
Irs 2009 Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. Irs 2009 irs. Irs 2009 gov/pub908. Irs 2009 What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. Irs 2009 The Pension Protection Act of 2006, P. Irs 2009 L. Irs 2009 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. Irs 2009 This provision was not extended for tax years beginning on or after January 1, 2010. Irs 2009 Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. Irs 2009 Beginning June 24, 2011, the IRS clarified in T. Irs 2009 D. Irs 2009 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. Irs 2009 The previous extension of time to file a bankruptcy estate return was 5 months. Irs 2009 Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. Irs 2009 The changes to the U. Irs 2009 S. Irs 2009 Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. Irs 2009 Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. Irs 2009 Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. Irs 2009 In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. Irs 2009 Photographs of missing children. Irs 2009 The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs 2009 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs 2009 Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. Irs 2009 Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. Irs 2009 If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. Irs 2009 This publication explains the basic federal income tax aspects of bankruptcy. Irs 2009 A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. Irs 2009 This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. Irs 2009 Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. Irs 2009 This filing creates the bankruptcy estate. Irs 2009 The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. Irs 2009 The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. Irs 2009 The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. Irs 2009 Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. Irs 2009 If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. Irs 2009 However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. Irs 2009 See Debt Cancellation, later. Irs 2009 Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. Irs 2009 S. Irs 2009 Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. Irs 2009 S. Irs 2009 Individual Income Tax Return, and separate instructions 1041 U. Irs 2009 S. Irs 2009 Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs 2009 4868 Application for Automatic Extension of Time To File U. Irs 2009 S. Irs 2009 Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. Irs 2009 Prev Up Next Home More Online Publications