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1040nr ez instruction Publication 515 - Additional Material Prev  Up  Next   Home   More Online Publications
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New Tax Guide Helps People With Their 2013 Taxes

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IR-2013-102, Dec. 23, 2013

WASHINGTON — Taxpayers can get the most out of various tax benefits and get a jump on preparing their 2013 federal income tax returns by consulting a newly revised comprehensive tax guide now available on IRS.gov.

Publication 17, Your Federal Income Tax, features details on taking advantage of a wide range of tax-saving opportunities, such as the American Opportunity Tax Credit for parents and college students, and the Child Tax Credit and Earned Income Tax Credit for low- and moderate-income workers. It also features a rundown on tax changes for 2013 including information on revised tax rates and new limits on various tax benefits for some taxpayers.  This useful 292-page guide also provides thousands of interactive links to help taxpayers quickly get answers to their questions.

Publication 17 has been published annually by the IRS since the 1940s and has been available on the IRS web site since 1996. As in prior years, this publication is packed with basic tax-filing information and tips on what income to report and how to report it, figuring capital gains and losses, claiming dependents, choosing the standard deduction versus itemizing deductions, and using IRAs to save for retirement.

Besides Publication 17, IRS.gov offers many other helpful resources for those doing year-end tax planning. Many 2013 forms are already posted, and updated versions of other forms, instructions and publications are being posted almost every day. Forms already available include Form 1040 and short Forms 1040A and1040EZ.

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Page Last Reviewed or Updated: 23-Dec-2013

The 1040nr Ez Instruction

1040nr ez instruction 2. 1040nr ez instruction   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. 1040nr ez instruction Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. 1040nr ez instruction Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. 1040nr ez instruction 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. 1040nr ez instruction The annual accounting period for your income tax return is called a tax year. 1040nr ez instruction You can use one of the following tax years. 1040nr ez instruction A calendar tax year. 1040nr ez instruction A fiscal tax year. 1040nr ez instruction Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. 1040nr ez instruction A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. 1040nr ez instruction Calendar tax year. 1040nr ez instruction   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. 1040nr ez instruction   You must adopt the calendar tax year if any of the following apply. 1040nr ez instruction You do not keep books. 1040nr ez instruction You have no annual accounting period. 1040nr ez instruction Your present tax year does not qualify as a fiscal year. 1040nr ez instruction Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. 1040nr ez instruction   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. 1040nr ez instruction For more information, see Change in tax year, later. 1040nr ez instruction   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. 1040nr ez instruction Fiscal tax year. 1040nr ez instruction   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. 1040nr ez instruction 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. 1040nr ez instruction   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. 1040nr ez instruction   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. 1040nr ez instruction Change in tax year. 1040nr ez instruction   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. 1040nr ez instruction See the Instructions for Form 1128 for exceptions. 1040nr ez instruction If you qualify for an automatic approval request, a user fee is not required. 1040nr ez instruction If you do not qualify for automatic approval, a ruling must be requested. 1040nr ez instruction See the instructions for Form 1128 for information about user fees if you are requesting a ruling. 1040nr ez instruction Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. 1040nr ez instruction Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. 1040nr ez instruction You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. 1040nr ez instruction After that, if you want to change your accounting method, you must generally get IRS approval. 1040nr ez instruction See Change in Accounting Method, later. 1040nr ez instruction Kinds of methods. 1040nr ez instruction   Generally, you can use any of the following accounting methods. 1040nr ez instruction Cash method. 1040nr ez instruction An accrual method. 1040nr ez instruction Special methods of accounting for certain items of income and expenses. 1040nr ez instruction Combination method using elements of two or more of the above. 1040nr ez instruction You must use the same accounting method to figure your taxable income and to keep your books. 1040nr ez instruction Also, you must use an accounting method that clearly shows your income. 1040nr ez instruction Business and personal items. 1040nr ez instruction   You can account for business and personal items under different accounting methods. 1040nr ez instruction For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. 1040nr ez instruction Two or more businesses. 1040nr ez instruction   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. 1040nr ez instruction They are separate and distinct only if you maintain complete and separate books and records for each business. 1040nr ez instruction 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. 1040nr ez instruction However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. 1040nr ez instruction For more information, see Inventories, later. 1040nr ez instruction Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. 1040nr ez instruction If you receive property or services, you must include their fair market value in income. 1040nr ez instruction Example. 1040nr ez instruction On December 30, 2012, Mrs. 1040nr ez instruction Sycamore sent you a check for interior decorating services you provided to her. 1040nr ez instruction You received the check on January 2, 2013. 1040nr ez instruction You must include the amount of the check in income for 2013. 1040nr ez instruction Constructive receipt. 1040nr ez instruction   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. 1040nr ez instruction You do not need to have possession of it. 1040nr ez instruction 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. 1040nr ez instruction Example. 1040nr ez instruction Interest is credited to your bank account in December 2013. 1040nr ez instruction You do not withdraw it or enter it into your passbook until 2014. 1040nr ez instruction You must include it in your gross income for 2013. 1040nr ez instruction Delaying receipt of income. 1040nr ez instruction   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. 1040nr ez instruction You must report the income in the year the property is received or made available to you without restriction. 1040nr ez instruction Example. 1040nr ez instruction Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. 1040nr ez instruction She was told in December that her payment was available. 1040nr ez instruction At her request, she was not paid until January 2014. 1040nr ez instruction She must include this payment in her 2013 income because it was constructively received in 2013. 1040nr ez instruction Checks. 1040nr ez instruction   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. 1040nr ez instruction Example. 1040nr ez instruction Dr. 1040nr ez instruction Redd received a check for $500 on December 31, 2013, from a patient. 1040nr ez instruction She could not deposit the check in her business account until January 2, 2014. 1040nr ez instruction She must include this fee in her income for 2013. 1040nr ez instruction Debts paid by another person or canceled. 1040nr ez instruction   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. 1040nr ez instruction If you receive income in this way, you constructively receive the income when the debt is canceled or paid. 1040nr ez instruction For more information, see Canceled Debt under Kinds of Income in chapter 5. 1040nr ez instruction Repayment of income. 1040nr ez instruction   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. 1040nr ez instruction If the amount you repay is over $3,000, a special rule applies. 1040nr ez instruction For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. 1040nr ez instruction Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. 1040nr ez instruction This includes business expenses for which you contest liability. 1040nr ez instruction 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. 1040nr ez instruction Expenses paid in advance. 1040nr ez instruction   You can deduct an expense you pay in advance only in the year to which it applies. 1040nr ez instruction Example. 1040nr ez instruction 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. 1040nr ez instruction You can deduct $500 in 2013 and $500 in 2014. 1040nr ez instruction 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. 1040nr ez instruction The purpose of an accrual method of accounting is to match income and expenses in the correct year. 1040nr ez instruction 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. 1040nr ez instruction Example. 1040nr ez instruction You are a calendar year accrual method taxpayer. 1040nr ez instruction You sold a computer on December 28, 2013. 1040nr ez instruction You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. 1040nr ez instruction You must include the amount received for the computer in your 2013 income. 1040nr ez instruction Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. 1040nr ez instruction Estimated income. 1040nr ez instruction   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. 1040nr ez instruction Change in payment schedule for services. 1040nr ez instruction   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. 1040nr ez instruction Advance payments for services. 1040nr ez instruction   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. 1040nr ez instruction 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. 1040nr ez instruction However, you cannot postpone including any payment beyond that tax year. 1040nr ez instruction   For more information, see Advance Payment for Services under Accrual Method in Publication 538. 1040nr ez instruction That publication also explains special rules for reporting the following types of income. 1040nr ez instruction Advance payments for service agreements. 1040nr ez instruction Prepaid rent. 1040nr ez instruction Advance payments for sales. 1040nr ez instruction   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. 1040nr ez instruction 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. 1040nr ez instruction An agreement includes a gift certificate that can be redeemed for goods. 1040nr ez instruction Treat amounts that are due and payable as amounts you received. 1040nr ez instruction   You generally include an advance payment in income for the tax year in which you receive it. 1040nr ez instruction However, you can use an alternative method. 1040nr ez instruction For information about the alternative method, see Publication 538. 1040nr ez instruction Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. 1040nr ez instruction The all-events test has been met. 1040nr ez instruction 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. 1040nr ez instruction Economic performance has occurred. 1040nr ez instruction Economic performance. 1040nr ez instruction   You generally cannot deduct or capitalize a business expense until economic performance occurs. 1040nr ez instruction 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. 1040nr ez instruction If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. 1040nr ez instruction An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. 1040nr ez instruction For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. 1040nr ez instruction Example. 1040nr ez instruction You are a calendar year taxpayer and use an accrual method of accounting. 1040nr ez instruction You buy office supplies in December 2013. 1040nr ez instruction You receive the supplies and the bill in December, but you pay the bill in January 2014. 1040nr ez instruction 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. 1040nr ez instruction Your office supplies may qualify as a recurring expense. 1040nr ez instruction In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). 1040nr ez instruction Keeping inventories. 1040nr ez instruction   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. 1040nr ez instruction If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. 1040nr ez instruction For more information, see Inventories , later. 1040nr ez instruction Special rule for related persons. 1040nr ez instruction   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. 1040nr ez instruction Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. 1040nr ez instruction 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. 1040nr ez instruction   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. 1040nr ez instruction For a list of other related persons, see section 267 of the Internal Revenue Code. 1040nr ez instruction 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. 1040nr ez instruction However, the following restrictions apply. 1040nr ez instruction If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. 1040nr ez instruction (See, however, Inventories, later. 1040nr ez instruction ) You can use the cash method for all other items of income and expenses. 1040nr ez instruction If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. 1040nr ez instruction If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. 1040nr ez instruction If you use a combination method that includes the cash method, treat that combination method as the cash method. 1040nr ez instruction 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. 1040nr ez instruction However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. 1040nr ez instruction These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). 1040nr ez instruction A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. 1040nr ez instruction A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. 1040nr ez instruction Qualifying taxpayer. 1040nr ez instruction   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. 1040nr ez instruction (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. 1040nr ez instruction ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. 1040nr ez instruction Qualifying small business taxpayer. 1040nr ez instruction   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. 1040nr ez instruction (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. 1040nr ez instruction ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. 1040nr ez instruction Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). 1040nr ez instruction Business not owned or not in existence for 3 years. 1040nr ez instruction   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. 1040nr ez instruction 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. 1040nr ez instruction Materials and supplies that are not incidental. 1040nr ez instruction   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. 1040nr ez instruction 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. 1040nr ez instruction Changing accounting method. 1040nr ez instruction   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. 1040nr ez instruction See Change in Accounting Method, later. 1040nr ez instruction More information. 1040nr ez instruction    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. 1040nr ez instruction For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. 1040nr ez instruction Items included in inventory. 1040nr ez instruction   If you are required to account for inventories, include the following items when accounting for your inventory. 1040nr ez instruction Merchandise or stock in trade. 1040nr ez instruction Raw materials. 1040nr ez instruction Work in process. 1040nr ez instruction Finished products. 1040nr ez instruction Supplies that physically become a part of the item intended for sale. 1040nr ez instruction Valuing inventory. 1040nr ez instruction   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). 1040nr ez instruction 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. 1040nr ez instruction   Inventory valuation rules cannot be the same for all kinds of businesses. 1040nr ez instruction The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. 1040nr ez instruction Your inventory practices must be consistent from year to year. 1040nr ez instruction More information. 1040nr ez instruction   For more information about inventories, see Publication 538. 1040nr ez instruction 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. 1040nr ez instruction Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. 1040nr ez instruction You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. 1040nr ez instruction Activities subject to the uniform capitalization rules. 1040nr ez instruction   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. 1040nr ez instruction Produce real or tangible personal property. 1040nr ez instruction For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. 1040nr ez instruction Acquire property for resale. 1040nr ez instruction Exceptions. 1040nr ez instruction   These rules do not apply to the following property. 1040nr ez instruction Personal property you acquire for resale if your average annual gross receipts are $10 million or less. 1040nr ez instruction Property you produce if you meet either of the following conditions. 1040nr ez instruction Your indirect costs of producing the property are $200,000 or less. 1040nr ez instruction You use the cash method of accounting and do not account for inventories. 1040nr ez instruction For more information, see Inventories, earlier. 1040nr ez instruction Special Methods There are special methods of accounting for certain items of income or expense. 1040nr ez instruction These include the following. 1040nr ez instruction Amortization, discussed in chapter 8 of Publication 535, Business Expenses. 1040nr ez instruction Bad debts, discussed in chapter 10 of Publication 535. 1040nr ez instruction Depletion, discussed in chapter 9 of Publication 535. 1040nr ez instruction Depreciation, discussed in Publication 946, How To Depreciate Property. 1040nr ez instruction Installment sales, discussed in Publication 537, Installment Sales. 1040nr ez instruction 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. 1040nr ez instruction 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. 1040nr ez instruction To get approval, you must file Form 3115, Application for Change in Accounting Method. 1040nr ez instruction You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. 1040nr ez instruction You may have to pay a user fee. 1040nr ez instruction For more information, see the form instructions. 1040nr ez instruction Automatic change procedures. 1040nr ez instruction   Certain taxpayers can presume to have IRS approval to change their method of accounting. 1040nr ez instruction 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. 1040nr ez instruction No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. 1040nr ez instruction   Generally, you must use Form 3115 to request an automatic change. 1040nr ez instruction For more information, see the Instructions for Form 3115. 1040nr ez instruction Prev  Up  Next   Home   More Online Publications