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Where Can I File My State Taxes Online

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Understanding Your CP282 Notice

You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.

Generally, when a foreign person engages in a trade or business in the United States, all income from sources in the United States connected with the conduct of that trade or business is considered to be Effectively Connected Taxable Income (ECTI). A partnership (foreign or domestic) that has income effectively connected with a U.S. trade or business (or income treated as effectively connected) must pay a withholding tax on the ECTI that it allocates to its foreign partners (Section 1446 of the Internal Revenue Code). The partnership, or a withholding agent for the partnership, must pay the withholding tax. A partnership that must pay the withholding tax but fails to do so may be liable for the payment of the tax plus any penalties and interest.


What you need to do if you determine you are liable for withholding:

Page Last Reviewed or Updated: 30-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Where Can I File My State Taxes Online

Where can i file my state taxes online 2. Where can i file my state taxes online   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. Where can i file my state taxes online Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Where can i file my state taxes online Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Where can i file my state taxes online 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. Where can i file my state taxes online The annual accounting period for your income tax return is called a tax year. Where can i file my state taxes online You can use one of the following tax years. Where can i file my state taxes online A calendar tax year. Where can i file my state taxes online A fiscal tax year. Where can i file my state taxes online Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Where can i file my state taxes online A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Where can i file my state taxes online Calendar tax year. Where can i file my state taxes online   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Where can i file my state taxes online   You must adopt the calendar tax year if any of the following apply. Where can i file my state taxes online You do not keep books. Where can i file my state taxes online You have no annual accounting period. Where can i file my state taxes online Your present tax year does not qualify as a fiscal year. Where can i file my state taxes online Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Where can i file my state taxes online   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. Where can i file my state taxes online For more information, see Change in tax year, later. Where can i file my state taxes online   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. Where can i file my state taxes online Fiscal tax year. Where can i file my state taxes online   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Where can i file my state taxes online 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. Where can i file my state taxes online   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. Where can i file my state taxes online   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Where can i file my state taxes online Change in tax year. Where can i file my state taxes online   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Where can i file my state taxes online See the Instructions for Form 1128 for exceptions. Where can i file my state taxes online If you qualify for an automatic approval request, a user fee is not required. Where can i file my state taxes online If you do not qualify for automatic approval, a ruling must be requested. Where can i file my state taxes online See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Where can i file my state taxes online Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Where can i file my state taxes online Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Where can i file my state taxes online You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Where can i file my state taxes online After that, if you want to change your accounting method, you must generally get IRS approval. Where can i file my state taxes online See Change in Accounting Method, later. Where can i file my state taxes online Kinds of methods. Where can i file my state taxes online   Generally, you can use any of the following accounting methods. Where can i file my state taxes online Cash method. Where can i file my state taxes online An accrual method. Where can i file my state taxes online Special methods of accounting for certain items of income and expenses. Where can i file my state taxes online Combination method using elements of two or more of the above. Where can i file my state taxes online You must use the same accounting method to figure your taxable income and to keep your books. Where can i file my state taxes online Also, you must use an accounting method that clearly shows your income. Where can i file my state taxes online Business and personal items. Where can i file my state taxes online   You can account for business and personal items under different accounting methods. Where can i file my state taxes online For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Where can i file my state taxes online Two or more businesses. Where can i file my state taxes online   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. Where can i file my state taxes online They are separate and distinct only if you maintain complete and separate books and records for each business. Where can i file my state taxes online 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. Where can i file my state taxes online However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Where can i file my state taxes online For more information, see Inventories, later. Where can i file my state taxes online Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Where can i file my state taxes online If you receive property or services, you must include their fair market value in income. Where can i file my state taxes online Example. 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Where can i file my state taxes online   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. Where can i file my state taxes online If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Where can i file my state taxes online For more information, see Canceled Debt under Kinds of Income in chapter 5. Where can i file my state taxes online Repayment of income. Where can i file my state taxes online   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. Where can i file my state taxes online If the amount you repay is over $3,000, a special rule applies. Where can i file my state taxes online For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. 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Where can i file my state taxes online You must include the amount received for the computer in your 2013 income. Where can i file my state taxes online Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Where can i file my state taxes online Estimated income. Where can i file my state taxes online   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. Where can i file my state taxes online Change in payment schedule for services. Where can i file my state taxes online   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. Where can i file my state taxes online Advance payments for services. Where can i file my state taxes online   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. Where can i file my state taxes online 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. Where can i file my state taxes online However, you cannot postpone including any payment beyond that tax year. Where can i file my state taxes online   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Where can i file my state taxes online That publication also explains special rules for reporting the following types of income. Where can i file my state taxes online Advance payments for service agreements. Where can i file my state taxes online Prepaid rent. Where can i file my state taxes online Advance payments for sales. Where can i file my state taxes online   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. Where can i file my state taxes online 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. Where can i file my state taxes online An agreement includes a gift certificate that can be redeemed for goods. Where can i file my state taxes online Treat amounts that are due and payable as amounts you received. Where can i file my state taxes online   You generally include an advance payment in income for the tax year in which you receive it. Where can i file my state taxes online However, you can use an alternative method. Where can i file my state taxes online For information about the alternative method, see Publication 538. Where can i file my state taxes online Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Where can i file my state taxes online The all-events test has been met. Where can i file my state taxes online 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. Where can i file my state taxes online Economic performance has occurred. Where can i file my state taxes online Economic performance. Where can i file my state taxes online   You generally cannot deduct or capitalize a business expense until economic performance occurs. Where can i file my state taxes online 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. Where can i file my state taxes online If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Where can i file my state taxes online An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Where can i file my state taxes online For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Where can i file my state taxes online Example. Where can i file my state taxes online You are a calendar year taxpayer and use an accrual method of accounting. Where can i file my state taxes online You buy office supplies in December 2013. Where can i file my state taxes online You receive the supplies and the bill in December, but you pay the bill in January 2014. Where can i file my state taxes online 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. Where can i file my state taxes online Your office supplies may qualify as a recurring expense. Where can i file my state taxes online In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Where can i file my state taxes online Keeping inventories. Where can i file my state taxes online   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. Where can i file my state taxes online If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Where can i file my state taxes online For more information, see Inventories , later. Where can i file my state taxes online Special rule for related persons. Where can i file my state taxes online   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. Where can i file my state taxes online Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Where can i file my state taxes online 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. Where can i file my state taxes online   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Where can i file my state taxes online For a list of other related persons, see section 267 of the Internal Revenue Code. Where can i file my state taxes online 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. Where can i file my state taxes online However, the following restrictions apply. Where can i file my state taxes online If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Where can i file my state taxes online (See, however, Inventories, later. Where can i file my state taxes online ) You can use the cash method for all other items of income and expenses. Where can i file my state taxes online If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Where can i file my state taxes online If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Where can i file my state taxes online If you use a combination method that includes the cash method, treat that combination method as the cash method. Where can i file my state taxes online 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. Where can i file my state taxes online However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Where can i file my state taxes online These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Where can i file my state taxes online A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Where can i file my state taxes online A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Where can i file my state taxes online Qualifying taxpayer. Where can i file my state taxes online   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. Where can i file my state taxes online (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. Where can i file my state taxes online ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Where can i file my state taxes online Qualifying small business taxpayer. Where can i file my state taxes online   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. Where can i file my state taxes online (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. Where can i file my state taxes online ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Where can i file my state taxes online Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Where can i file my state taxes online Business not owned or not in existence for 3 years. Where can i file my state taxes online   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. Where can i file my state taxes online 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. Where can i file my state taxes online Materials and supplies that are not incidental. Where can i file my state taxes online   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. Where can i file my state taxes online 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. Where can i file my state taxes online Changing accounting method. Where can i file my state taxes online   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. Where can i file my state taxes online See Change in Accounting Method, later. Where can i file my state taxes online More information. Where can i file my state taxes online    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Where can i file my state taxes online For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Where can i file my state taxes online Items included in inventory. Where can i file my state taxes online   If you are required to account for inventories, include the following items when accounting for your inventory. Where can i file my state taxes online Merchandise or stock in trade. Where can i file my state taxes online Raw materials. Where can i file my state taxes online Work in process. Where can i file my state taxes online Finished products. Where can i file my state taxes online Supplies that physically become a part of the item intended for sale. Where can i file my state taxes online Valuing inventory. Where can i file my state taxes online   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). Where can i file my state taxes online 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. Where can i file my state taxes online   Inventory valuation rules cannot be the same for all kinds of businesses. Where can i file my state taxes online The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Where can i file my state taxes online Your inventory practices must be consistent from year to year. Where can i file my state taxes online More information. Where can i file my state taxes online   For more information about inventories, see Publication 538. Where can i file my state taxes online 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. Where can i file my state taxes online Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Where can i file my state taxes online You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Where can i file my state taxes online Activities subject to the uniform capitalization rules. Where can i file my state taxes online   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. Where can i file my state taxes online Produce real or tangible personal property. Where can i file my state taxes online For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Where can i file my state taxes online Acquire property for resale. Where can i file my state taxes online Exceptions. Where can i file my state taxes online   These rules do not apply to the following property. Where can i file my state taxes online Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Where can i file my state taxes online Property you produce if you meet either of the following conditions. Where can i file my state taxes online Your indirect costs of producing the property are $200,000 or less. Where can i file my state taxes online You use the cash method of accounting and do not account for inventories. Where can i file my state taxes online For more information, see Inventories, earlier. Where can i file my state taxes online Special Methods There are special methods of accounting for certain items of income or expense. Where can i file my state taxes online These include the following. Where can i file my state taxes online Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Where can i file my state taxes online Bad debts, discussed in chapter 10 of Publication 535. Where can i file my state taxes online Depletion, discussed in chapter 9 of Publication 535. Where can i file my state taxes online Depreciation, discussed in Publication 946, How To Depreciate Property. Where can i file my state taxes online Installment sales, discussed in Publication 537, Installment Sales. Where can i file my state taxes online 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. Where can i file my state taxes online 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. Where can i file my state taxes online To get approval, you must file Form 3115, Application for Change in Accounting Method. Where can i file my state taxes online You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Where can i file my state taxes online You may have to pay a user fee. Where can i file my state taxes online For more information, see the form instructions. Where can i file my state taxes online Automatic change procedures. Where can i file my state taxes online   Certain taxpayers can presume to have IRS approval to change their method of accounting. Where can i file my state taxes online 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. Where can i file my state taxes online No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Where can i file my state taxes online   Generally, you must use Form 3115 to request an automatic change. Where can i file my state taxes online For more information, see the Instructions for Form 3115. Where can i file my state taxes online Prev  Up  Next   Home   More Online Publications