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Tax extension online free Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Tax extension online free Tax Questions. Tax extension online free Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. Tax extension online free ) must figure taxable income on the basis of an annual accounting period called a tax year. Tax extension online free The calendar year is the most common tax year. Tax extension online free Other tax years include a fiscal year and a short tax year. Tax extension online free Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. Tax extension online free The most commonly used accounting methods are the cash method and the accrual method. Tax extension online free Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. Tax extension online free Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. Tax extension online free You deduct expenses in the tax year you incur them, regardless of when payment is made. Tax extension online free This publication explains some of the rules for accounting periods and accounting methods. Tax extension online free In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. Tax extension online free Comments and suggestions. Tax extension online free   We welcome your comments about this publication and your suggestions for future editions. Tax extension online free   You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Tax extension online free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax extension online free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax extension online free   You can email us at taxforms@irs. Tax extension online free gov. Tax extension online free Please put “Publications Comment” on the subject line. Tax extension online free You can also send us comments from www. Tax extension online free irs. Tax extension online free gov/formspubs. Tax extension online free Select “Comment on Tax Forms and Publications” under “More information. Tax extension online free ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax extension online free Ordering forms and publications. Tax extension online free   Visit www. Tax extension online free irs. Tax extension online free gov/formspubs to download forms and publications, call 1-800–829–3676, or write to the address below and receive a response within 10 days after your request is received. Tax extension online free Internal Revenue Service 1201 N. Tax extension online free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. Tax extension online free   If you have a tax question, check the information available on IRS. Tax extension online free gov or call 1-800-829-1040. Tax extension online free We cannot answer tax questions sent to the above address. Tax extension online free Reminders Photographs of missing children. Tax extension online free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax extension online free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax extension online free 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. Tax extension online free Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. Tax extension online free Prev  Up  Next   Home   More Online Publications
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Withdrawal of Cycle C Cash Balance Applications

Cycle C determination letter applicants who intend to adopt a pre-approved cash balance plan may withdraw their applications for individually designed cash balance plans by May 31, 2014, if they sign Form 8905, Certification of Intent to Adopt a Pre-approved Plan, by March 31, 2014.

Background

Announcement 2014-4 extended the submission period for pre-approved defined benefit pension plans from January 31, 2014, to February 2, 2015, to allow time for the IRS to expand the pre-approved program to permit plans with cash balance features. The announcement also allowed Cycle C plan sponsors who want to adopt a pre-approved cash balance plan to complete Form 8905 by March 31, 2014, instead of submitting determination letter applications for individually designed plans by the Cycle C deadline of January 31, 2014.

Withdrawals for Cycle C applicants

Cycle C applicants who already submitted their applications for individually-designed cash balance plans during the second Cycle C remedial amendment cycle that ended January 31, 2014, and who instead wish to adopt a pre-approved cash balance plan, may sign the Form 8905, withdraw the application, and request a refund of the user fee by complying with the instructions below.

How to request a withdrawal and user fee refund

Request the return of your Cycle C determination letter application and a refund of the user fee in writing. Your request must be postmarked (or faxed) by May 31, 2014. You must include:

  1. the name of the plan sponsor
  2. plan number
  3. EIN
  4. the document locator number, if known (shown on your IRS acknowledgement letter)
  5. the following statement in bold letters: “Per Announcement 2014-4, we are withdrawing this application in order to submit under the pre-approved program.

Fax or mail your request

Mail address:

Internal Revenue Service
550 Main Street
Cincinnati, OH 45202
Attn:  Joyce Heinbuch

Fax number:

Attn: Ms. Heinbuch, (513) 263-4699 (not a toll-free call).

Additional resources

Page Last Reviewed or Updated: 19-Mar-2014

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Tax extension online free Index A Abroad, citizens living, filing requirements, U. Tax extension online free S. Tax extension online free Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Tax extension online free , Temporary absences. Tax extension online free , Temporary absences. Tax extension online free Accounting periods, joint returns, Accounting period. Tax extension online free Adopted child, Exception for adopted child. Tax extension online free , Adopted child. Tax extension online free , Adopted child. Tax extension online free Taxpayer identification number, Taxpayer identification numbers for adoptees. Tax extension online free Age Filing status determination, Age. Tax extension online free Gross income and filing requirements (Table 1), Table 1. Tax extension online free 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Tax extension online free Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Tax extension online free Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Tax extension online free (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Tax extension online free American citizens abroad, U. Tax extension online free S. Tax extension online free Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 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Tax extension online free Child born alive, Child born alive. Tax extension online free Child care expenses, Child care expenses. Tax extension online free Child custody, Custodial parent and noncustodial parent. Tax extension online free Child support under pre-1985 agreement, Child support under pre-1985 agreement. Tax extension online free Child tax credit, Child tax credit. Tax extension online free Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Tax extension online free , Death or birth. Tax extension online free Claiming parent, when child is head of household, Special rule for parent. Tax extension online free Custody of, Custodial parent and noncustodial parent. Tax extension online free Death of child, Death or birth. Tax extension online free , Death or birth. Tax extension online free Dividends of, Unearned income. 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Tax extension online free Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Tax extension online free Stillborn child, Stillborn child. Tax extension online free Students Defined, Student defined. Tax extension online free Foreign, Foreign students' place of residence. Tax extension online free Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Tax extension online free 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Tax extension online free Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Tax extension online free , Death or birth. Tax extension online free T Tables and figures, Keeping Up a Home, Worksheet 2. 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Tax extension online free Tips, reporting of (Table 3), Table 3. Tax extension online free Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Tax extension online free U U. Tax extension online free S. Tax extension online free citizen or resident, Citizen or Resident Test U. Tax extension online free S. Tax extension online free citizens filing abroad, filing requirements Filing requirements, U. Tax extension online free S. Tax extension online free Citizens or Resident Aliens Living Abroad U. Tax extension online free S. Tax extension online free national, U. Tax extension online free S. Tax extension online free national. Tax extension online free U. Tax extension online free S. Tax extension online free possessions, income from, Individuals With Income From U. Tax extension online free S. 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