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Irsfreetax 2. Irsfreetax   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. Irsfreetax Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Irsfreetax Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Irsfreetax 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. Irsfreetax The annual accounting period for your income tax return is called a tax year. Irsfreetax You can use one of the following tax years. Irsfreetax A calendar tax year. Irsfreetax A fiscal tax year. Irsfreetax Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Irsfreetax A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Irsfreetax Calendar tax year. Irsfreetax   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Irsfreetax   You must adopt the calendar tax year if any of the following apply. Irsfreetax You do not keep books. Irsfreetax You have no annual accounting period. Irsfreetax Your present tax year does not qualify as a fiscal year. Irsfreetax Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Irsfreetax   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. Irsfreetax For more information, see Change in tax year, later. Irsfreetax   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. Irsfreetax Fiscal tax year. Irsfreetax   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Irsfreetax 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. Irsfreetax   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. Irsfreetax   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Irsfreetax Change in tax year. Irsfreetax   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Irsfreetax See the Instructions for Form 1128 for exceptions. Irsfreetax If you qualify for an automatic approval request, a user fee is not required. Irsfreetax If you do not qualify for automatic approval, a ruling must be requested. Irsfreetax See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Irsfreetax Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Irsfreetax Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Irsfreetax You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Irsfreetax After that, if you want to change your accounting method, you must generally get IRS approval. Irsfreetax See Change in Accounting Method, later. Irsfreetax Kinds of methods. Irsfreetax   Generally, you can use any of the following accounting methods. Irsfreetax Cash method. Irsfreetax An accrual method. Irsfreetax Special methods of accounting for certain items of income and expenses. Irsfreetax Combination method using elements of two or more of the above. Irsfreetax You must use the same accounting method to figure your taxable income and to keep your books. Irsfreetax Also, you must use an accounting method that clearly shows your income. Irsfreetax Business and personal items. Irsfreetax   You can account for business and personal items under different accounting methods. Irsfreetax For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Irsfreetax Two or more businesses. Irsfreetax   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. Irsfreetax They are separate and distinct only if you maintain complete and separate books and records for each business. Irsfreetax 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. Irsfreetax However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Irsfreetax For more information, see Inventories, later. Irsfreetax Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Irsfreetax If you receive property or services, you must include their fair market value in income. Irsfreetax Example. Irsfreetax On December 30, 2012, Mrs. Irsfreetax Sycamore sent you a check for interior decorating services you provided to her. Irsfreetax You received the check on January 2, 2013. Irsfreetax You must include the amount of the check in income for 2013. Irsfreetax Constructive receipt. Irsfreetax   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Irsfreetax You do not need to have possession of it. Irsfreetax 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. Irsfreetax Example. Irsfreetax Interest is credited to your bank account in December 2013. Irsfreetax You do not withdraw it or enter it into your passbook until 2014. Irsfreetax You must include it in your gross income for 2013. Irsfreetax Delaying receipt of income. Irsfreetax   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Irsfreetax You must report the income in the year the property is received or made available to you without restriction. Irsfreetax Example. Irsfreetax Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Irsfreetax She was told in December that her payment was available. Irsfreetax At her request, she was not paid until January 2014. Irsfreetax She must include this payment in her 2013 income because it was constructively received in 2013. Irsfreetax Checks. Irsfreetax   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. Irsfreetax Example. Irsfreetax Dr. Irsfreetax Redd received a check for $500 on December 31, 2013, from a patient. Irsfreetax She could not deposit the check in her business account until January 2, 2014. Irsfreetax She must include this fee in her income for 2013. Irsfreetax Debts paid by another person or canceled. Irsfreetax   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. Irsfreetax If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Irsfreetax For more information, see Canceled Debt under Kinds of Income in chapter 5. Irsfreetax Repayment of income. Irsfreetax   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. Irsfreetax If the amount you repay is over $3,000, a special rule applies. Irsfreetax For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Irsfreetax Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Irsfreetax This includes business expenses for which you contest liability. Irsfreetax 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. Irsfreetax Expenses paid in advance. Irsfreetax   You can deduct an expense you pay in advance only in the year to which it applies. Irsfreetax Example. Irsfreetax 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. Irsfreetax You can deduct $500 in 2013 and $500 in 2014. Irsfreetax 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. Irsfreetax The purpose of an accrual method of accounting is to match income and expenses in the correct year. Irsfreetax 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. Irsfreetax Example. Irsfreetax You are a calendar year accrual method taxpayer. Irsfreetax You sold a computer on December 28, 2013. Irsfreetax You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Irsfreetax You must include the amount received for the computer in your 2013 income. Irsfreetax Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Irsfreetax Estimated income. Irsfreetax   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. Irsfreetax Change in payment schedule for services. Irsfreetax   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. Irsfreetax Advance payments for services. Irsfreetax   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. Irsfreetax 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. Irsfreetax However, you cannot postpone including any payment beyond that tax year. Irsfreetax   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Irsfreetax That publication also explains special rules for reporting the following types of income. Irsfreetax Advance payments for service agreements. Irsfreetax Prepaid rent. Irsfreetax Advance payments for sales. Irsfreetax   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. Irsfreetax 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. Irsfreetax An agreement includes a gift certificate that can be redeemed for goods. Irsfreetax Treat amounts that are due and payable as amounts you received. Irsfreetax   You generally include an advance payment in income for the tax year in which you receive it. Irsfreetax However, you can use an alternative method. Irsfreetax For information about the alternative method, see Publication 538. Irsfreetax Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Irsfreetax The all-events test has been met. Irsfreetax 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. Irsfreetax Economic performance has occurred. Irsfreetax Economic performance. Irsfreetax   You generally cannot deduct or capitalize a business expense until economic performance occurs. Irsfreetax 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. Irsfreetax If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Irsfreetax An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Irsfreetax For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Irsfreetax Example. Irsfreetax You are a calendar year taxpayer and use an accrual method of accounting. Irsfreetax You buy office supplies in December 2013. Irsfreetax You receive the supplies and the bill in December, but you pay the bill in January 2014. Irsfreetax 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. Irsfreetax Your office supplies may qualify as a recurring expense. Irsfreetax In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Irsfreetax Keeping inventories. Irsfreetax   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. Irsfreetax If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Irsfreetax For more information, see Inventories , later. Irsfreetax Special rule for related persons. Irsfreetax   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. Irsfreetax Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Irsfreetax 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. Irsfreetax   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Irsfreetax For a list of other related persons, see section 267 of the Internal Revenue Code. Irsfreetax 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. Irsfreetax However, the following restrictions apply. Irsfreetax If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Irsfreetax (See, however, Inventories, later. Irsfreetax ) You can use the cash method for all other items of income and expenses. Irsfreetax If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Irsfreetax If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Irsfreetax If you use a combination method that includes the cash method, treat that combination method as the cash method. Irsfreetax 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. Irsfreetax However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Irsfreetax These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Irsfreetax A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Irsfreetax A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Irsfreetax Qualifying taxpayer. Irsfreetax   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. Irsfreetax (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. Irsfreetax ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Irsfreetax Qualifying small business taxpayer. Irsfreetax   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. Irsfreetax (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. Irsfreetax ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Irsfreetax Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Irsfreetax Business not owned or not in existence for 3 years. Irsfreetax   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. Irsfreetax 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. Irsfreetax Materials and supplies that are not incidental. Irsfreetax   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. Irsfreetax 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. Irsfreetax Changing accounting method. Irsfreetax   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. Irsfreetax See Change in Accounting Method, later. Irsfreetax More information. Irsfreetax    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Irsfreetax For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Irsfreetax Items included in inventory. Irsfreetax   If you are required to account for inventories, include the following items when accounting for your inventory. Irsfreetax Merchandise or stock in trade. Irsfreetax Raw materials. Irsfreetax Work in process. Irsfreetax Finished products. Irsfreetax Supplies that physically become a part of the item intended for sale. Irsfreetax Valuing inventory. Irsfreetax   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). Irsfreetax 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. Irsfreetax   Inventory valuation rules cannot be the same for all kinds of businesses. Irsfreetax The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Irsfreetax Your inventory practices must be consistent from year to year. Irsfreetax More information. Irsfreetax   For more information about inventories, see Publication 538. Irsfreetax 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. Irsfreetax Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Irsfreetax You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Irsfreetax Activities subject to the uniform capitalization rules. Irsfreetax   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. Irsfreetax Produce real or tangible personal property. Irsfreetax For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Irsfreetax Acquire property for resale. Irsfreetax Exceptions. Irsfreetax   These rules do not apply to the following property. Irsfreetax Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Irsfreetax Property you produce if you meet either of the following conditions. Irsfreetax Your indirect costs of producing the property are $200,000 or less. Irsfreetax You use the cash method of accounting and do not account for inventories. Irsfreetax For more information, see Inventories, earlier. Irsfreetax Special Methods There are special methods of accounting for certain items of income or expense. Irsfreetax These include the following. Irsfreetax Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Irsfreetax Bad debts, discussed in chapter 10 of Publication 535. Irsfreetax Depletion, discussed in chapter 9 of Publication 535. Irsfreetax Depreciation, discussed in Publication 946, How To Depreciate Property. Irsfreetax Installment sales, discussed in Publication 537, Installment Sales. Irsfreetax 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. Irsfreetax 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. Irsfreetax To get approval, you must file Form 3115, Application for Change in Accounting Method. Irsfreetax You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Irsfreetax You may have to pay a user fee. Irsfreetax For more information, see the form instructions. Irsfreetax Automatic change procedures. Irsfreetax   Certain taxpayers can presume to have IRS approval to change their method of accounting. Irsfreetax 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. Irsfreetax No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Irsfreetax   Generally, you must use Form 3115 to request an automatic change. Irsfreetax For more information, see the Instructions for Form 3115. Irsfreetax Prev  Up  Next   Home   More Online Publications
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Irsfreetax Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Irsfreetax General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Irsfreetax S. Irsfreetax Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Irsfreetax S. Irsfreetax Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Irsfreetax Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Irsfreetax S. Irsfreetax Individual Income Tax Return Sch. Irsfreetax A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Irsfreetax C Profit or Loss From Business Sch. Irsfreetax C-EZ Net Profit From Business Sch. Irsfreetax D Capital Gains and Losses Sch. Irsfreetax E Supplemental Income and Loss Sch. Irsfreetax F Profit or Loss From Farming Sch. Irsfreetax H Household Employment Taxes Sch. Irsfreetax J Income Averaging for Farmers and Fishermen Sch. Irsfreetax R Credit for the Elderly or the Disabled Sch. Irsfreetax SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Irsfreetax S. Irsfreetax Individual Income Tax Return 1065 U. Irsfreetax S. Irsfreetax Return of Partnership Income Sch. Irsfreetax D Capital Gains and Losses Sch. Irsfreetax K-1 Partner's Share of Income, Deductions, Credits, etc. Irsfreetax 1120 U. Irsfreetax S. Irsfreetax Corporation Income Tax Return Sch. Irsfreetax D Capital Gains and Losses 1120S U. Irsfreetax S. Irsfreetax Income Tax Return for an S Corporation Sch. Irsfreetax D Capital Gains and Losses and Built-In Gains Sch. Irsfreetax K-1 Shareholder's Share of Income, Deductions, Credits, etc. Irsfreetax 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. Irsfreetax S. Irsfreetax Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications