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File State Income Tax Only

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File State Income Tax Only

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Massachusetts Office of the Attorney General

Website: Massachusetts Office of the Attorney General

Address: Massachusetts Office of the Attorney General
Public Inquiry and Assistance Center
One Ashburton Pl., 18th Floor
Boston, MA 02108-1518

Phone Number: 617-727-8400 (Consumer Hotline)

TTY: 617-727-4765

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
10 Park Plaza, Suite 5170
Boston, MA 02116

Phone Number: 617-973-8700

Toll-free: 1-888-283-3757 (MA, Consumer Hotline)

TTY: 1-800-720-3480

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Regional Consumer Protection Offices

Office of the Attorney General- Central Massachusetts Region

Website: Office of the Attorney General- Central Massachusetts Region

Address: Office of the Attorney General- Central Massachusetts Region
Public Inquiry and Assistance Center
10 Mechanic St.
Suite 301
Worcester, MA 01608

Phone Number: 508-792-7600

TTY: 617-727-4765

Office of the Attorney General- Southern Massachusetts Region

Website: Office of the Attorney General- Southern Massachusetts Region

Address: Office of the Attorney General- Southern Massachusetts Region
Public Inquiry and Assistance Center
105 William St., 1st Floor
New Bedford, MA 02740-6257

Phone Number: 508-990-9700 617-727-8400 (Hotline)

TTY: 617-727-4765

Office of the Attorney General- Western Massachusetts Region

Website: Office of the Attorney General- Western Massachusetts Region

Address: Office of the Attorney General- Western Massachusetts Region
Consumer Protection Division
1350 Main St., 4th Floor
Springfield, MA 01103-1629

Phone Number: 413-784-1240 617-727-8400 (Hotline)

TTY: 617-727-4765

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County Consumer Protection Offices

Springfield Mayors Office of Consumer Information

Website: Springfield Mayors Office of Consumer Information

Address: Springfield Mayors Office of Consumer Information
City Hall, Room 315
36 Court St.
Springfield, MA 01103

Phone Number: 413-787-6437

TTY: 413-787-6154

Norfolk District Attorney's Office

Website: Norfolk District Attorney's Office

Address: Norfolk District Attorney's Office
Consumer Protection Division
45 Shawmut Rd.
Canton, MA 02021

Phone Number: 781-830-4800 ext. 279

TTY: 617-727-0434

Northwestern District Attorneys Office - Franklin County

Website: Northwestern District Attorneys Office - Franklin County

Address: Northwestern District Attorneys Office - Franklin County
Consumer Protection Unit
13 Conway St.
Greenfield, MA 01301

Phone Number: 413-774-3186

Northwestern District Attorneys Office - Hampshire County

Website: Northwestern District Attorneys Office - Hampshire County

Address: Northwestern District Attorneys Office - Hampshire County
Consumer Protection Division
One Gleason Plaza
Northampton, MA 01060

Phone Number: 413-586-9225

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City Consumer Protection Offices

Boston Consumer Affairs and Licensing

Website: Boston Consumer Affairs and Licensing

Address: Boston Consumer Affairs and Licensing
One City Hall Square, Room 817
Boston, MA 02201-2039

Phone Number: 617-635-3834

Cambridge Consumers Council

Website: Cambridge Consumers Council

Address: Cambridge Consumers Council
831 Massachusetts Ave., 1st Floor
Cambridge, MA 02139

Phone Number: 617-349-6150

TTY: 617-349-6112

Newton-Brookline Consumer Office

Website: Newton-Brookline Consumer Office

Address: Newton-Brookline Consumer Office
Newton City Hall
1000 Commonwealth Ave.
Newton Centre, MA 02459

Phone Number: 617-796-1292

TTY: 617-796-1089

Revere Consumer Affairs Office

Website: Revere Consumer Affairs Office

Address: Revere Consumer Affairs Office
281 Broadway
Revere, MA 02151

Phone Number: 781-286-8114

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
Division of Banks
Consumer Assistance Unit

1000 Washington St., 10th Floor
Boston, MA 02118-6400

Phone Number: 617-956-1500

Toll-free: 1-800-495-2265 (MA)

TTY: 617-956-1577

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Division of Insurance

Website: Division of Insurance

Address: Division of Insurance
Consumer Services Section
1000 Washington St., Suite 810
Boston, MA 02118-6200

Phone Number: 617-521-7794

Toll-free: 1-877-563-4467 (MA)

TTY: 617-521-7490

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of the Commonwealth

Website: Office of the Secretary of the Commonwealth

Address: Office of the Secretary of the Commonwealth
Securities Division
One Ashburton Pl., 17th Floor
McCormack Building
Boston, MA 02108

Phone Number: 617-727-3548

Toll-free: 1-800-269-5428 (MA)

TTY: 617-878-3889

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Utilities

Website: Department of Public Utilities

Address: Department of Public Utilities
Consumer Division
One South Station, Suite 2
Boston, MA 02110

Phone Number: 617-737-2836

Toll-free: 1-877-886-5066

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The File State Income Tax Only

File state income tax only Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. File state income tax only Tax questions. File state income tax only Useful Items - You may want to see: Reminders Future developments. File state income tax only  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. File state income tax only irs. File state income tax only gov/pub536. File state income tax only Photographs of missing children. File state income tax only  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File state income tax only Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File state income tax only You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File state income tax only Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). File state income tax only An NOL year is the year in which an NOL occurs. File state income tax only You can use an NOL by deducting it from your income in another year or years. File state income tax only What this publication covers. File state income tax only   This publication discusses NOLs for individuals, estates, and trusts. File state income tax only It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. File state income tax only To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. File state income tax only A loss from operating a business is the most common reason for an NOL. File state income tax only Partnerships and S corporations generally cannot use an NOL. File state income tax only However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. File state income tax only Keeping records. File state income tax only   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. File state income tax only    You should attach all required documents to the Form 1045 or Form 1040X. File state income tax only For details, see the instructions for Form 1045 or Form 1040X. File state income tax only What is not covered in this publication?   The following topics are not covered in this publication. File state income tax only Bankruptcies. File state income tax only See Publication 908, Bankruptcy Tax Guide. File state income tax only NOLs of corporations. File state income tax only See Publication 542, Corporations. File state income tax only Section references. File state income tax only   Section references are to the Internal Revenue Code unless otherwise noted. File state income tax only Comments and suggestions. File state income tax only   We welcome your comments about this publication and your suggestions for future editions. File state income tax only   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File state income tax only NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File state income tax only Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File state income tax only   You can send your comments from www. File state income tax only irs. File state income tax only gov/formspubs/. File state income tax only Click on “More Information. File state income tax only ” and then on “Comment on Tax Forms and Publications. File state income tax only ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File state income tax only Ordering forms and publications. File state income tax only   Visit www. File state income tax only irs. File state income tax only gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File state income tax only Internal Revenue Service 1201 N. File state income tax only Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File state income tax only   If you have a tax question, check the information available on IRS. File state income tax only gov or call 1-800-829-1040. File state income tax only We cannot answer tax questions sent to either of the above addresses. File state income tax only Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. File state income tax only S. File state income tax only Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. 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