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Download a 1040ez federal tax form Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/pub15b. Download a 1040ez federal tax form What's New Cents-per-mile rule. Download a 1040ez federal tax form  The business mileage rate for 2014 is 56 cents per mile. Download a 1040ez federal tax form You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. Download a 1040ez federal tax form See Cents-Per-Mile Rule in section 3. Download a 1040ez federal tax form Qualified parking exclusion and commuter transportation benefit. Download a 1040ez federal tax form . Download a 1040ez federal tax form  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Download a 1040ez federal tax form See Qualified Transportation Benefits in section 2. Download a 1040ez federal tax form Same-sex Marriage. Download a 1040ez federal tax form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Download a 1040ez federal tax form For more information, see Revenue Ruling 2013-17, 2013-38 I. Download a 1040ez federal tax form R. Download a 1040ez federal tax form B. Download a 1040ez federal tax form 201, available at www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/irb/2013-38_IRB/ar07. Download a 1040ez federal tax form html. Download a 1040ez federal tax form Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Download a 1040ez federal tax form Notice 2013-61, 2013-44 I. Download a 1040ez federal tax form R. Download a 1040ez federal tax form B. Download a 1040ez federal tax form 432, is available at www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/irb/2013-44_IRB/ar10. Download a 1040ez federal tax form html. Download a 1040ez federal tax form Recent changes to certain rules for cafeteria plans. Download a 1040ez federal tax form  Notice 2013-71, 2013-47 I. Download a 1040ez federal tax form R. Download a 1040ez federal tax form B. Download a 1040ez federal tax form 532, available at www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/irb/2013-47_IRB/ar10. Download a 1040ez federal tax form html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. Download a 1040ez federal tax form See Notice 2013-71 for details on these changes. Download a 1040ez federal tax form Reminders $2,500 limit on a health flexible spending arrangement (FSA). Download a 1040ez federal tax form  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. Download a 1040ez federal tax form For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. Download a 1040ez federal tax form For more information, see Cafeteria Plans in section 1. Download a 1040ez federal tax form Additional Medicare Tax withholding. Download a 1040ez federal tax form  In addition to withholding Medicare tax at 1. Download a 1040ez federal tax form 45%, you must withhold a 0. Download a 1040ez federal tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Download a 1040ez federal tax form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Download a 1040ez federal tax form Additional Medicare Tax is only imposed on the employee. Download a 1040ez federal tax form There is no employer share of Additional Medicare Tax. Download a 1040ez federal tax form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Download a 1040ez federal tax form Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. Download a 1040ez federal tax form For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. Download a 1040ez federal tax form For more information on Additional Medicare Tax, visit IRS. Download a 1040ez federal tax form gov and enter “Additional Medicare Tax” in the search box. Download a 1040ez federal tax form Photographs of missing children. Download a 1040ez federal tax form  The IRS is a proud partner with the National Center for Missing and Exploited Children. Download a 1040ez federal tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. Download a 1040ez federal tax form It contains information for employers on the employment tax treatment of fringe benefits. Download a 1040ez federal tax form Comments and suggestions. Download a 1040ez federal tax form   We welcome your comments about this publication and your suggestions for future editions. Download a 1040ez federal tax form   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Download a 1040ez federal tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Download a 1040ez federal tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Download a 1040ez federal tax form   You can also send us comments from www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/formspubs. Download a 1040ez federal tax form Click on More Information and then click on Comment on Tax Forms and Publications. Download a 1040ez federal tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 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Download a 1040ez federal tax form 2. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Download a 1040ez federal tax form Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form The annual accounting period for your income tax return is called a tax year. Download a 1040ez federal tax form You can use one of the following tax years. Download a 1040ez federal tax form A calendar tax year. Download a 1040ez federal tax form A fiscal tax year. Download a 1040ez federal tax form Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Download a 1040ez federal tax form A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Download a 1040ez federal tax form Calendar tax year. Download a 1040ez federal tax form   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Download a 1040ez federal tax form   You must adopt the calendar tax year if any of the following apply. Download a 1040ez federal tax form You do not keep books. Download a 1040ez federal tax form You have no annual accounting period. Download a 1040ez federal tax form Your present tax year does not qualify as a fiscal year. Download a 1040ez federal tax form Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form For more information, see Change in tax year, later. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form Fiscal tax year. Download a 1040ez federal tax form   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Download a 1040ez federal tax form Change in tax year. Download a 1040ez federal tax form   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Download a 1040ez federal tax form See the Instructions for Form 1128 for exceptions. Download a 1040ez federal tax form If you qualify for an automatic approval request, a user fee is not required. Download a 1040ez federal tax form If you do not qualify for automatic approval, a ruling must be requested. Download a 1040ez federal tax form See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Download a 1040ez federal tax form Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Download a 1040ez federal tax form Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Download a 1040ez federal tax form You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Download a 1040ez federal tax form After that, if you want to change your accounting method, you must generally get IRS approval. Download a 1040ez federal tax form See Change in Accounting Method, later. Download a 1040ez federal tax form Kinds of methods. Download a 1040ez federal tax form   Generally, you can use any of the following accounting methods. Download a 1040ez federal tax form Cash method. Download a 1040ez federal tax form An accrual method. Download a 1040ez federal tax form Special methods of accounting for certain items of income and expenses. Download a 1040ez federal tax form Combination method using elements of two or more of the above. Download a 1040ez federal tax form You must use the same accounting method to figure your taxable income and to keep your books. Download a 1040ez federal tax form Also, you must use an accounting method that clearly shows your income. Download a 1040ez federal tax form Business and personal items. Download a 1040ez federal tax form   You can account for business and personal items under different accounting methods. Download a 1040ez federal tax form For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Download a 1040ez federal tax form Two or more businesses. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form They are separate and distinct only if you maintain complete and separate books and records for each business. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Download a 1040ez federal tax form For more information, see Inventories, later. Download a 1040ez federal tax form Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Download a 1040ez federal tax form If you receive property or services, you must include their fair market value in income. Download a 1040ez federal tax form Example. Download a 1040ez federal tax form On December 30, 2012, Mrs. Download a 1040ez federal tax form Sycamore sent you a check for interior decorating services you provided to her. 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Download a 1040ez federal tax form Delaying receipt of income. Download a 1040ez federal tax form   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Download a 1040ez federal tax form You must report the income in the year the property is received or made available to you without restriction. Download a 1040ez federal tax form Example. Download a 1040ez federal tax form Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Download a 1040ez federal tax form She was told in December that her payment was available. Download a 1040ez federal tax form At her request, she was not paid until January 2014. Download a 1040ez federal tax form She must include this payment in her 2013 income because it was constructively received in 2013. Download a 1040ez federal tax form Checks. 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Download a 1040ez federal tax form For more information, see Canceled Debt under Kinds of Income in chapter 5. Download a 1040ez federal tax form Repayment of income. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form If the amount you repay is over $3,000, a special rule applies. Download a 1040ez federal tax form For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Download a 1040ez federal tax form Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Download a 1040ez federal tax form This includes business expenses for which you contest liability. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Expenses paid in advance. Download a 1040ez federal tax form   You can deduct an expense you pay in advance only in the year to which it applies. Download a 1040ez federal tax form Example. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form You can deduct $500 in 2013 and $500 in 2014. Download a 1040ez federal tax form 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. 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Download a 1040ez federal tax form   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. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form However, you cannot postpone including any payment beyond that tax year. Download a 1040ez federal tax form   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Download a 1040ez federal tax form That publication also explains special rules for reporting the following types of income. Download a 1040ez federal tax form Advance payments for service agreements. Download a 1040ez federal tax form Prepaid rent. Download a 1040ez federal tax form Advance payments for sales. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form An agreement includes a gift certificate that can be redeemed for goods. Download a 1040ez federal tax form Treat amounts that are due and payable as amounts you received. Download a 1040ez federal tax form   You generally include an advance payment in income for the tax year in which you receive it. Download a 1040ez federal tax form However, you can use an alternative method. Download a 1040ez federal tax form For information about the alternative method, see Publication 538. Download a 1040ez federal tax form Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Download a 1040ez federal tax form The all-events test has been met. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Economic performance has occurred. Download a 1040ez federal tax form Economic performance. Download a 1040ez federal tax form   You generally cannot deduct or capitalize a business expense until economic performance occurs. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Download a 1040ez federal tax form An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Download a 1040ez federal tax form For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Download a 1040ez federal tax form Example. Download a 1040ez federal tax form You are a calendar year taxpayer and use an accrual method of accounting. Download a 1040ez federal tax form You buy office supplies in December 2013. Download a 1040ez federal tax form You receive the supplies and the bill in December, but you pay the bill in January 2014. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Your office supplies may qualify as a recurring expense. Download a 1040ez federal tax form In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Download a 1040ez federal tax form Keeping inventories. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Download a 1040ez federal tax form For more information, see Inventories , later. Download a 1040ez federal tax form Special rule for related persons. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Download a 1040ez federal tax form For a list of other related persons, see section 267 of the Internal Revenue Code. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form However, the following restrictions apply. Download a 1040ez federal tax form If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Download a 1040ez federal tax form (See, however, Inventories, later. Download a 1040ez federal tax form ) You can use the cash method for all other items of income and expenses. 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Download a 1040ez federal tax form A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Download a 1040ez federal tax form A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Download a 1040ez federal tax form Qualifying taxpayer. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form (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. Download a 1040ez federal tax form ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Download a 1040ez federal tax form Qualifying small business taxpayer. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form (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. Download a 1040ez federal tax form ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Download a 1040ez federal tax form Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Download a 1040ez federal tax form Business not owned or not in existence for 3 years. 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Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Changing accounting method. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form See Change in Accounting Method, later. Download a 1040ez federal tax form More information. Download a 1040ez federal tax form    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Download a 1040ez federal tax form For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Download a 1040ez federal tax form Items included in inventory. Download a 1040ez federal tax form   If you are required to account for inventories, include the following items when accounting for your inventory. Download a 1040ez federal tax form Merchandise or stock in trade. Download a 1040ez federal tax form Raw materials. Download a 1040ez federal tax form Work in process. Download a 1040ez federal tax form Finished products. Download a 1040ez federal tax form Supplies that physically become a part of the item intended for sale. Download a 1040ez federal tax form Valuing inventory. Download a 1040ez federal tax form   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). Download a 1040ez federal tax form 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. Download a 1040ez federal tax form   Inventory valuation rules cannot be the same for all kinds of businesses. Download a 1040ez federal tax form The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Download a 1040ez federal tax form Your inventory practices must be consistent from year to year. Download a 1040ez federal tax form More information. Download a 1040ez federal tax form   For more information about inventories, see Publication 538. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Download a 1040ez federal tax form You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Download a 1040ez federal tax form Activities subject to the uniform capitalization rules. Download a 1040ez federal tax form   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. Download a 1040ez federal tax form Produce real or tangible personal property. Download a 1040ez federal tax form For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Download a 1040ez federal tax form Acquire property for resale. Download a 1040ez federal tax form Exceptions. Download a 1040ez federal tax form   These rules do not apply to the following property. Download a 1040ez federal tax form Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Download a 1040ez federal tax form Property you produce if you meet either of the following conditions. Download a 1040ez federal tax form Your indirect costs of producing the property are $200,000 or less. Download a 1040ez federal tax form You use the cash method of accounting and do not account for inventories. Download a 1040ez federal tax form For more information, see Inventories, earlier. Download a 1040ez federal tax form Special Methods There are special methods of accounting for certain items of income or expense. Download a 1040ez federal tax form These include the following. Download a 1040ez federal tax form Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Download a 1040ez federal tax form Bad debts, discussed in chapter 10 of Publication 535. Download a 1040ez federal tax form Depletion, discussed in chapter 9 of Publication 535. Download a 1040ez federal tax form Depreciation, discussed in Publication 946, How To Depreciate Property. Download a 1040ez federal tax form Installment sales, discussed in Publication 537, Installment Sales. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form To get approval, you must file Form 3115, Application for Change in Accounting Method. Download a 1040ez federal tax form You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Download a 1040ez federal tax form You may have to pay a user fee. Download a 1040ez federal tax form For more information, see the form instructions. Download a 1040ez federal tax form Automatic change procedures. Download a 1040ez federal tax form   Certain taxpayers can presume to have IRS approval to change their method of accounting. Download a 1040ez federal tax form 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. Download a 1040ez federal tax form No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Download a 1040ez federal tax form   Generally, you must use Form 3115 to request an automatic change. Download a 1040ez federal tax form For more information, see the Instructions for Form 3115. Download a 1040ez federal tax form Prev  Up  Next   Home   More Online Publications