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Free state tax return online Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Free state tax return online Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Free state tax return online Fiscal-year taxpayers. Free state tax return online   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Free state tax return online These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Free state tax return online First Quarter The first quarter of a calendar year is made up of January, February, and March. Free state tax return online Second Quarter The second quarter of a calendar year is made up of April, May, and June. Free state tax return online Third Quarter The third quarter of a calendar year is made up of July, August, and September. Free state tax return online Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Free state tax return online Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Free state tax return online Use the following general guidelines to make these changes. Free state tax return online The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Free state tax return online Also see Saturday, Sunday, or legal holiday, earlier. Free state tax return online Individuals Form 1040. Free state tax return online    This form is due on the 15th day of the 4th month after the end of your tax year. Free state tax return online Form 4868 is used to request an extension of time to file Form 1040. Free state tax return online Estimated tax payments (Form 1040-ES). Free state tax return online   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Free state tax return online Partnerships Form 1065. Free state tax return online   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Free state tax return online Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Free state tax return online Form 1065-B (electing large partnerships). Free state tax return online   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Free state tax return online Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Free state tax return online Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Free state tax return online   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Free state tax return online S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Free state tax return online Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Free state tax return online Estimated tax payments. Free state tax return online   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Free state tax return online Form 2553. Free state tax return online   This form is used to choose S corporation treatment. Free state tax return online It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Free state tax return online Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Free state tax return online Principally, it covers the following federal taxes. Free state tax return online Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Free state tax return online Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Free state tax return online Federal unemployment (FUTA) tax you must pay as an employer. Free state tax return online The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Free state tax return online Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Free state tax return online Forms you may need. Free state tax return online   The following is a list and description of the primary employment tax forms you may need. Free state tax return online Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free state tax return online This form is due the last day of the first calendar month after the calendar year ends. Free state tax return online Use it to report the FUTA tax on wages you paid. Free state tax return online Form 941, Employer's QUARTERLY Federal Tax Return. Free state tax return online This form is due the last day of the first calendar month after the calendar quarter ends. Free state tax return online Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Free state tax return online Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Free state tax return online This form is due the last day of the first calendar month after the calendar year ends. Free state tax return online Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Free state tax return online Form 944, Employer's ANNUAL Federal Tax Return. Free state tax return online This form is due the last day of the first calendar month after the calendar year ends. Free state tax return online Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Free state tax return online Form 945, Annual Return of Withheld Federal Income Tax. Free state tax return online This form is due the last day of the first calendar month after the calendar year ends. Free state tax return online Use it to report income tax withheld on all nonpayroll items. Free state tax return online Nonpayroll items include the following. Free state tax return online Backup withholding. Free state tax return online Withholding on pensions, annuities, IRAs, and gambling winnings. Free state tax return online Payments of Indian gaming profits to tribal members. Free state tax return online Fiscal-year taxpayers. Free state tax return online   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Free state tax return online The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Free state tax return online These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Free state tax return online See July 31 , later. Free state tax return online Extended due dates. Free state tax return online   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Free state tax return online If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Free state tax return online However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Free state tax return online First Quarter The first quarter of a calendar year is made up of January, February, and March. Free state tax return online Second Quarter The second quarter of a calendar year is made up of April, May, and June. Free state tax return online Third Quarter The third quarter of a calendar year is made up of July, August, and September. Free state tax return online Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Free state tax return online Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Free state tax return online Use this calendar with Publication 510. Free state tax return online Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Free state tax return online References to Form 2290 also apply to Form 2290(SP). Free state tax return online Forms you may need. Free state tax return online   The following is a list and description of the excise tax forms you may need. Free state tax return online Form 11-C, Occupational Tax and Registration Return for Wagering. Free state tax return online Use this form to register any wagering activity and to pay an occupational tax on wagering. Free state tax return online File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Free state tax return online You must file the form before you begin accepting wagers. Free state tax return online After that, file the form by July 1 of each year. Free state tax return online Also, see Form 730, later. Free state tax return online Form 720, Quarterly Federal Excise Tax Return. Free state tax return online File this form by the last day of the month following the calendar quarter. Free state tax return online Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Free state tax return online Form 730, Monthly Tax Return for Wagers. Free state tax return online Use this form to pay an excise tax on wagers you accept. Free state tax return online File this form for each month by the last day of the following month. Free state tax return online Also, see Form 11-C, earlier. Free state tax return online Form 2290, Heavy Highway Vehicle Use Tax Return. Free state tax return online Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Free state tax return online File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Free state tax return online The tax period begins on July 1 and ends the following June 30. Free state tax return online You must pay the full year's tax on all vehicles you have in use during the month of July. Free state tax return online You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Free state tax return online For more information, see the Instructions for Form 2290. Free state tax return online Fiscal-year taxpayers. Free state tax return online   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Free state tax return online Adjustments for Saturday, Sunday, or legal holidays. Free state tax return online   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Free state tax return online For excise taxes, there are two exceptions to this rule. Free state tax return online For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Free state tax return online Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Free state tax return online If the due date falls on a Sunday, the deposit is due on the following Monday. Free state tax return online For more information, see the Instructions for Form 720. Free state tax return online The Excise Tax Calendar has been adjusted for all of these provisions. Free state tax return online Regular method taxes. Free state tax return online   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Free state tax return online First Quarter The first quarter of a calendar year is made up of January, February, and March. Free state tax return online Second Quarter The second quarter of a calendar year is made up of April, May, and June. Free state tax return online Third Quarter The third quarter of a calendar year is made up of July, August, and September. Free state tax return online Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Free state tax return online How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free state tax return online Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free state tax return online Free help with your tax return. Free state tax return online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free state tax return online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free state tax return online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free state tax return online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state tax return online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free state tax return online To find the nearest VITA or TCE site, visit IRS. Free state tax return online gov or call 1-800-906-9887. Free state tax return online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state tax return online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state tax return online aarp. Free state tax return online org/money/taxaide or call 1-888-227-7669. Free state tax return online   For more information on these programs, go to IRS. Free state tax return online gov and enter “VITA” in the search box. Free state tax return online Internet. Free state tax return online IRS. Free state tax return online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free state tax return online Apply for an Employer Identification Number (EIN). Free state tax return online Go to IRS. Free state tax return online gov and enter Apply for an EIN in the search box. Free state tax return online Request an Electronic Filing PIN by going to IRS. Free state tax return online gov and entering Electronic Filing PIN in the search box. Free state tax return online Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free state tax return online gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state tax return online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state tax return online Checking the status of your amended return. Free state tax return online Go to IRS. Free state tax return online gov and enter Where's My Amended Return in the search box. Free state tax return online Download forms, instructions, and publications, including some accessible versions. Free state tax return online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free state tax return online gov or IRS2Go. Free state tax return online Tax return and tax account transcripts are generally available for the current year and past three years. Free state tax return online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state tax return online gov. Free state tax return online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free state tax return online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state tax return online gov. Free state tax return online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free state tax return online gov or IRS2Go. Free state tax return online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free state tax return online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free state tax return online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free state tax return online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free state tax return online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state tax return online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free state tax return online gov. Free state tax return online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state tax return online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state tax return online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free state tax return online AARP offers the Tax-Aide counseling program as part of the TCE program. Free state tax return online Visit AARP's website to find the nearest Tax-Aide location. Free state tax return online Research your tax questions. Free state tax return online Search publications and instructions by topic or keyword. Free state tax return online Read the Internal Revenue Code, regulations, or other official guidance. Free state tax return online Read Internal Revenue Bulletins. Free state tax return online Sign up to receive local and national tax news by email. Free state tax return online Phone. Free state tax return online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state tax return online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free state tax return online Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free state tax return online Call to locate the nearest volunteer help site, 1-800-906-9887. Free state tax return online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state tax return online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state tax return online Most VITA and TCE sites offer free electronic filing. Free state tax return online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state tax return online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state tax return online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free state tax return online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free state tax return online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state tax return online Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state tax return online Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state tax return online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free state tax return online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state tax return online Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free state tax return online You should receive your order within 10 business days. Free state tax return online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free state tax return online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free state tax return online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free state tax return online Call to ask tax questions, 1-800-829-1040. Free state tax return online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state tax return online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state tax return online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free state tax return online gsa. Free state tax return online gov/fedrelay. Free state tax return online Walk-in. Free state tax return online You can find a selection of forms, publications and services — in-person, face-to-face. Free state tax return online Products. Free state tax return online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state tax return online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state tax return online Services. Free state tax return online You can walk in to your local TAC most business days for personal, face-to-face tax help. Free state tax return online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free state tax return online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free state tax return online No appointment is necessary—just walk in. Free state tax return online Before visiting, check www. Free state tax return online irs. Free state tax return online gov/localcontacts for hours of operation and services provided. Free state tax return online Mail. Free state tax return online You can send your order for forms, instructions, and publications to the address below. Free state tax return online You should receive a response within 10 business days after your request is received. Free state tax return online  Internal Revenue Service 1201 N. Free state tax return online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free state tax return online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state tax return online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state tax return online What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free state tax return online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free state tax return online You face (or your business is facing) an immediate threat of adverse action. Free state tax return online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state tax return online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free state tax return online Here's why we can help: TAS is an independent organization within the IRS. Free state tax return online Our advocates know how to work with the IRS. Free state tax return online Our services are free and tailored to meet your needs. Free state tax return online We have offices in every state, the District of Columbia, and Puerto Rico. Free state tax return online How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free state tax return online irs. Free state tax return online gov/advocate, or call us toll-free at 1-877-777-4778. Free state tax return online How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state tax return online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free state tax return online irs. Free state tax return online gov/sams. Free state tax return online Low Income Taxpayer Clinics. Free state tax return online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free state tax return online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state tax return online Visit www. Free state tax return online TaxpayerAdvocate. Free state tax return online irs. Free state tax return online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state tax return online gnewbus01 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in New York

IRS e-File to Remain Open through Oct. 31 for Victims of Hurricane Irene

Updated 9/14/11 to include Herkimer county.
Updated 9/12/11 to include Bronx, Kings, Queens and Richmond counties.
Updated 9/911 to include Columbia, Putnam and Washington counties.
Updated 9/6/11 to include Clinton, Montgomery, Orange, Otsego, Rockland, Saratoga, Sullivan, Suffolk and Warren counties.
Updated 9/2/11 to include Nassau, Rensselaer and Westchester counties.

NY-2011-34, Sept. 1, 2011

NEW YORK — Victims of Hurricane Irene that began on Aug. 26, 2011, in parts of New York may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Albany, Bronx, Clinton, Columbia, Delaware, Dutchess, Essex, Greene, Herkimer, Kings, Montgomery, Nassau, Orange, Otsego, Putnam, Queens, Rensselaer, Richmond, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan, Ulster, Warren, Washington and Westchester. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26 and on or before Oct. 31 have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

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The Free State Tax Return Online

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