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Military Part Six - Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Military Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Military El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Military Table of Contents 30. Military Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Military Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Military Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Military Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Military Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Military Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Military Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Military Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Military Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Military Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Military Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Military Requisitos para TodosRequisito 1. Military Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Military Tiene que tener un número de Seguro Social válido Requisito 3. Military Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Military Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Military No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Military Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Military Tiene que Haber Recibido Ingresos del Trabajo Parte B. Military Requisitos si Tiene un Hijo CalificadoRequisito 8. Military Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Military Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Military Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Military Requisitos si no Tiene un Hijo CalificadoRequisito 11. Military Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Military No Puede Ser el Dependiente de Otra Persona Requisito 13. Military Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Military Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Military Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Military Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Military Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Military Carla Robles (Formulario 1040EZ) 37. Military Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev Up Next Home More Online Publications
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Military 2. Military Accounting Methods Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Accounting MethodsCash Method Accrual Method Farm Inventory Cash Versus Accrual Method Special Methods of Accounting Combination Method Changes in Methods of Accounting Introduction You must use an accounting method that clearly shows your income and expenses. Military You must also figure your taxable income and file an income tax return for an annual accounting period called a tax year. Military This chapter discusses accounting methods. Military For information on accounting periods, see Publication 538, Accounting Periods and Methods, and the Instructions for Form 1128, Application To Adopt, Change, or Retain a Tax Year. Military Topics - This chapter discusses: Cash method Accrual method Farm inventory Special methods of accounting Changes in methods of accounting Useful Items - You may want to see: Publication 538 Accounting Periods and Methods 535 Business Expenses Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 3115 Application for Change in Accounting Method See chapter 16 for information about getting publications and forms. Military Accounting Methods An accounting method is a set of rules used to determine when and how your income and expenses are reported on your tax return. Military Your accounting method includes not only your overall method of accounting, but also the accounting treatment you use for any material item. Military A material item is one that affects the proper time for inclusion of income or allowance of a deduction. Military An item considered material for financial statement purposes is generally also considered material for income tax purposes. Military See Publication 538 for more information. Military You generally choose an accounting method for your farm business when you file your first income tax return that includes a Schedule F (Form 1040), Profit or Loss From Farming. Military If you later want to change your accounting method, you generally must get IRS approval. Military How to obtain IRS approval is discussed later under Changes in Methods of Accounting . Military Types of accounting methods. Military Generally, you can use any of the following accounting methods. Military Each method is discussed in detail below. Military Cash method. Military Accrual method. Military Special methods of accounting for certain items of income and expenses. Military Combination (hybrid) method using elements of two or more of the above. Military Business and other items. Military You can account for business and personal items using different accounting methods. Military For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Military Two or more businesses. Military If you operate two or more separate and distinct businesses, you can use a different accounting method for each business. Military Generally, no business is separate and distinct unless a complete and separate set of books and records is maintained for each business. Military Cash Method Most farmers use the cash method because they find it easier to keep records using the cash method. Military However, certain farm corporations and partnerships and all tax shelters must use an accrual method of accounting. Military See Accrual Method Required , later. Military Income Under the cash method, include in your gross income all items of income you actually or constructively received during the tax year. Military Items of income include money received as well as property or services received. Military If you receive property or services, you must include the fair market value (FMV) of the property or services in income. Military See chapter 3 for information on how to report farm income on your income tax return. Military Constructive receipt. Military Income is constructively received when an amount is credited to your account or made available to you without restriction. Military You do not need to have possession of the income for it to be treated as income for the tax year. Military If you authorize someone to be your agent and receive income for you, you are considered to have received the income when your agent receives it. Military Income is not constructively received if your receipt of the income is subject to substantial restrictions or limitations. Military Direct payments and counter-cyclical payments. Military If you received direct payments or counter-cyclical payments under Subtitle A or C of the Farm Security and Rural Investment Act of 2002, you will not be considered to have constructively received a payment merely because you had the option to receive it in the year before it is required to be paid. Military Delaying receipt of income. Military You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Military You must report the income in the year the money or property is received or made available to you without restriction. Military Example. Military Frances Jones, a farmer, was entitled to receive a $10,000 payment on a grain contract in December 2013. Military She was told in December that her payment was available. Military She requested not to be paid until January 2014. Military However, she must still include this payment in her 2013 income because it was made available to her in 2013. Military Debts paid by another person or canceled. Military 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. Military If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Military See Cancellation of Debt in chapter 3. Military Deferred payment contract. Military If you sell an item under a deferred payment contract that calls for payment in a future year, there is no constructive receipt in the year of sale. Military However, if the sales contract states that you have the right to the proceeds of the sale from the buyer at any time after delivery of the item, then you must include the sales price in income in the year of the sale, regardless of when you actually receive payment. Military Example. Military You are a farmer who uses the cash method and a calendar tax year. Military You sell grain in December 2013 under a bona fide arm's-length contract that calls for payment in 2014. Military You include the proceeds from the sale in your 2014 gross income since that is the year payment is received. Military However, if the contract states that you have the right to the proceeds from the buyer at any time after the grain is delivered, you must include the sales price in your 2013 income, regardless of when you actually receive payment. Military Repayment of income. Military If you include an amount in income and in a later year you have to repay all or part of it, then you can usually deduct the repayment in the year repaid. Military If the repayment is more than $3,000, a special rule applies. Military For details, see Repayments in chapter 11 of Publication 535, Business Expenses. Military Expenses Under the cash method, generally you deduct expenses in the tax year you pay them. Military This includes business expenses for which you contest liability. Military However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained under Uniform Capitalization Rules in chapter 6. Military See chapter 4 for information on how to deduct farm business expenses on your income tax return. Military Prepayment. Military Generally, you cannot deduct expenses paid in advance. Military This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Military Example. Military On November 1, 2013, you signed and paid $3,600 for a 3-year (36-month) insurance contract for equipment. Military In 2013, you are allowed to deduct only $200 (2/36 x $3,600) of the cost of the policy that is attributable to 2013. Military In 2014, you'll be able to deduct $1,200 (12/36 x $3,600); in 2015, you'll be able to deduct $1,200 (12/36 x $3,600); and in 2016 you'll be able to deduct the remaining balance of $1,000. Military An exception applies if the expense qualifies for the 12-month rule. Military See Publication 538 for more information and examples. Military See chapter 4 for special rules for prepaid farm supplies and prepaid livestock feed. Military 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. Military The purpose of an accrual method of accounting is to correctly match income and expenses. Military Certain businesses engaged in farming must use an accrual method of accounting for its farm business and for sales and purchases of inventory items. Military See Accrual Method Required and Farm Inventory , later. Military Income Generally, you include an amount in income for the tax year in which all events that fix your right to receive the income have occurred, and you can determine the amount with reasonable accuracy. Military Under this rule, include an amount in income on the earliest of the following dates. Military When you receive payment. Military When the income amount is due to you. Military When you earn the income. Military When title passes. Military If you use an accrual method of accounting, complete Part III of Schedule F (Form 1040) to report your income. Military Inventory. Military If you keep an inventory, generally you must use an accrual method of accounting to determine your gross income. Military An inventory is necessary to clearly show income when the production, purchase, or sale of merchandise is an income-producing factor. Military See Publication 538 for more information. Military Also see Farm Inventory , later, for more information on items that must be included in inventory by farmers and inventory valuation methods for farmers. Military Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both of the following apply. Military The all-events test has been met. Military This test is met when: All events have occurred that fix the fact that you have a liability, and The amount of the liability can be determined with reasonable accuracy. Military Economic performance has occurred. Military Economic performance. Military Generally, you cannot deduct or capitalize a business expense until economic performance occurs. Military 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. Military If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Military Example. Military Jane, who is a farmer, uses a calendar tax year and an accrual method of accounting. Military She entered into a contract with ABC Farm Consulting in 2012. Military The contract stated that Jane pay ABC Farm Consulting $2,000 in December 2012. Military It further stipulates that ABC Farm Consulting will develop a plan for integrating her farm with a larger farm operation based in a neighboring state by March 1, 2013. Military Jane paid ABC Farm Consulting $2,000 in December 2012. Military Integration of operations according to the plan began in May 2013 and they completed the integration in December 2013. Military Economic performance for Jane's liability in the contract occurs as the services are provided. Military Jane incurs the $2,000 cost in 2013. Military An exception to the economic performance rule allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Military For more information, see Economic Performance in Publication 538. Military Special rule for related persons. Military Business expenses and interest owed to a related person who uses the cash method of accounting are not deductible until you make the payment and the corresponding amount is includible in the related person's gross income. Military Determine the relationship for this rule as of the end of the tax year for which the expense or interest would otherwise be deductible. Military For more information, see Internal Revenue Code section 267. Military Accrual Method Required Generally, the following businesses, if engaged in farming, must use an accrual method of accounting. Military A corporation (other than a family corporation) that had gross receipts of more than $1,000,000 for any tax year beginning after 1975. Military A family corporation that had gross receipts of more than $25,000,000 for any tax year beginning after 1985. Military A partnership with a corporation as a partner, if that corporation meets the requirements of (1) or (2) above. Military A tax shelter. Military Note. Military Items (1), (2), and (3) above do not apply to an S corporation or a business operating a nursery or sod farm, or the raising or harvesting of trees (other than fruit and nut trees). Military Family corporation. Military A family corporation is generally a corporation that meets one of the following ownership requirements. Military Members of the same family own at least 50% of the total combined voting power of all classes of stock entitled to vote and at least 50% of the total shares of all other classes of stock of the corporation. Military Members of two families have owned, directly or indirectly, since October 4, 1976, at least 65% of the total combined voting power of all classes of voting stock and at least 65% of the total shares of all other classes of the corporation's stock. Military Members of three families have owned, directly or indirectly, since October 4, 1976, at least 50% of the total combined voting power of all classes of voting stock and at least 50% of the total shares of all other classes of the corporation's stock. Military For more information on family corporations, see Internal Revenue Code section 447. Military Tax shelter. Military A tax shelter is a partnership, noncorporate enterprise, or S corporation that meets either of the following tests. Military Its principal purpose is the avoidance or evasion of federal income tax. Military It is a farming syndicate. Military A farming syndicate is an entity that meets either of the following tests. Military Interests in the activity have been offered for sale in an offering required to be registered with a federal or state agency with the authority to regulate the offering of securities for sale. Military More than 35% of the losses during the tax year are allocable to limited partners or limited entrepreneurs. Military A “limited partner” is one whose personal liability for partnership debts is limited to the money or other property the partner contributed or is required to contribute to the partnership. Military A “limited entrepreneur” is one who has an interest in an enterprise other than as a limited partner and does not actively participate in the management of the enterprise. Military Farm Inventory If you are required to keep an inventory, you should keep a complete record of your inventory as part of your farm records. Military This record should show the actual count or measurement of the inventory. Military It should also show all factors that enter into its valuation, including quality and weight, if applicable. Military Hatchery business. Military If you are in the hatchery business, and use an accrual method of accounting, you must include in inventory eggs in the process of incubation. Military Products held for sale. Military All harvested and purchased farm products held for sale or for feed or seed, such as grain, hay, silage, concentrates, cotton, tobacco, etc. Military , must be included in inventory. Military Supplies. Military Supplies acquired for sale or that become a physical part of items held for sale must be included in inventory. Military Deduct the cost of supplies in the year used or consumed in operations. Military Do not include incidental supplies in inventory as these are deductible in the year of purchase. Military Livestock. Military Livestock held primarily for sale must be included in inventory. Military Livestock held for draft, breeding, or dairy purposes can either be depreciated or included in inventory. Military See also Unit-livestock-price method , later. Military If you are in the business of breeding and raising chinchillas, mink, foxes, or other fur-bearing animals, these animals are livestock for inventory purposes. Military Growing crops. Military Generally, growing crops are not required to be included in inventory. Military However, if the crop has a preproductive period of more than 2 years, you may have to capitalize (or include in inventory) costs associated with the crop. Military See Uniform capitalization rules below. Military Also see Uniform Capitalization Rules in chapter 6. Military Items to include in inventory. Military Your inventory should include all items held for sale, or for use as feed, seed, etc. Military , whether raised or purchased, that are unsold at the end of the year. Military Uniform capitalization rules. Military The following applies if you are required to use an accrual method of accounting. Military The uniform capitalization rules apply to all costs of raising a plant, even if the preproductive period of raising a plant is 2 years or less. Military The costs of animals are subject to the uniform capitalization rules. Military Inventory valuation methods. Military The following methods, described below, are those generally available for valuing inventory. Military The method you use must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Military Cost. Military Lower of cost or market. Military Farm-price method. Military Unit-livestock-price method. Military Cost and lower of cost or market methods. Military See Publication 538 for information on these valuation methods. Military If you value your livestock inventory at cost or the lower of cost or market, you do not need IRS approval to change to the unit-livestock-price method. Military However, if you value your livestock inventory using the farm-price method, then you must obtain permission from the IRS to change to the unit-livestock-price method. Military Farm-price method. Military Under this method, each item, whether raised or purchased, is valued at its market price less the direct cost of disposition. Military Market price is the current price at the nearest market in the quantities you usually sell. Military Cost of disposition includes broker's commissions, freight, hauling to market, and other marketing costs. Military If you use this method, you must use it for your entire inventory, except that livestock can be inventoried under the unit-livestock-price method. Military Unit-livestock-price method. Military This method recognizes the difficulty of establishing the exact costs of producing and raising each animal. Military You group or classify livestock according to type and age and use a standard unit price for each animal within a class or group. Military The unit price you assign should reasonably approximate the normal costs incurred in producing the animals in such classes. Military Unit prices and classifications are subject to approval by the IRS on examination of your return. Military You must annually reevaluate your unit livestock prices and adjust the prices upward or downward to reflect increases or decreases in the costs of raising livestock. Military IRS approval is not required for these adjustments. Military Any other changes in unit prices or classifications do require IRS approval. Military If you use this method, include all raised livestock in inventory, regardless of whether they are held for sale or for draft, breeding, sport, or dairy purposes. Military This method accounts only for the increase in cost of raising an animal to maturity. Military It does not provide for any decrease in the animal's market value after it reaches maturity. Military Also, if you raise cattle, you are not required to inventory hay you grow to feed your herd. Military Do not include sold or lost animals in the year-end inventory. Military If your records do not show which animals were sold or lost, treat the first animals acquired as sold or lost. Military The animals on hand at the end of the year are considered those most recently acquired. Military You must include in inventory all livestock purchased primarily for sale. Military You can choose either to include in inventory or depreciate livestock purchased for draft, breeding, sport or dairy purposes. Military However, you must be consistent from year to year, regardless of the method you have chosen. Military You cannot change your method without obtaining approval from the IRS. Military You must include in inventory animals purchased after maturity or capitalize them at their purchase price. Military If the animals are not mature at purchase, increase the cost at the end of each tax year according to the established unit price. Military However, in the year of purchase, do not increase the cost of any animal purchased during the last 6 months of the year. Military This “no increase” rule does not apply to tax shelters which must make an adjustment for any animal purchased during the year. Military It also does not apply to taxpayers that must make an adjustment to reasonably reflect the particular period in the year in which animals are purchased, if necessary to avoid significant distortions in income. Military Uniform capitalization rules. Military A farmer can determine costs required to be allocated under the uniform capitalization rules by using the farm-price or unit-livestock-price inventory method. Military This applies to any plant or animal, even if the farmer does not hold or treat the plant or animal as inventory property. Military Cash Versus Accrual Method The following examples compare the cash and accrual methods of accounting. Military Example 1. Military You are a farmer who uses an accrual method of accounting. Military You keep your books on the calendar year basis. Military You sell grain in December 2013 but you are not paid until January 2014. Military Because the accrual method was used and 2013 was the tax year in which the grain was sold, you must both include the sales proceeds and deduct the costs incurred in producing the grain on your 2013 tax return. Military Example 2. Military Assume the same facts as in Example 1 except that you use the cash method and there was no constructive receipt of the sales proceeds in 2013. Military Under this method, you include the sales proceeds in income for 2014, the year you receive payment. Military Deduct the costs of producing the grain in the year you pay for them. Military Special Methods of Accounting There are special methods of accounting for certain items of income and expense. Military Crop method. Military If you do not harvest and dispose of your crop in the same tax year that you plant it, you can, with IRS approval, use the crop method of accounting. Military You cannot use the crop method for any tax return, including your first tax return, unless you receive approval from the IRS. Military Under this method, you deduct the entire cost of producing the crop, including the expense of seed or young plants, in the year you realize income from the crop. Military See chapter 4 for details on deducting the costs of operating a farm. Military Also see Regulations section 1. Military 162-12. Military Other special methods. Military Other special methods of accounting apply to the following items. Military Amortization, see chapter 7. Military Casualties, see chapter 11. Military Condemnations, see chapter 11. Military Depletion, see chapter 7. Military Depreciation, see chapter 7. Military Farm business expenses, see chapter 4. Military Farm income, see chapter 3. Military Installment sales, see chapter 10. Military Soil and water conservation expenses, see chapter 5. Military Thefts, see chapter 11. Military Combination Method Generally, you can use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Military However, the following restrictions apply. Military If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Military If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Military Changes in Methods of Accounting A change in your method of accounting includes a change in: Your overall method, such as from the cash method to an accrual method, and Your treatment of any material item, such as a change in your method of valuing inventory (for example, a change from the farm-price method to the unit-livestock-price method, discussed earlier). Military Generally, once you have set up your accounting method, you must receive approval from the IRS before you can change to another method of accounting. Military You may also have to pay a fee. Military To obtain approval, you must generally file Form 3115. Military There are instances when you can obtain automatic consent to change certain methods of accounting. Military See the List of Automatic Accounting Method Changes located in the Instructions for Form 3115. Military For more information on changes in methods of accounting, see Form 3115 and the Instructions for Form 3115. Military Also see Publication 538. Military Prev Up Next Home More Online Publications