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Filing 1040 Ez Online

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Filing 1040 Ez Online

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

Filing 1040 ez online Index A Accounting methods, Accounting Methods Accrual method, Accrual method. Filing 1040 ez online Change in accounting method Section 481(a) adjustment. Filing 1040 ez online , Change in accounting method. Filing 1040 ez online Mark-to-market accounting method, Mark-to-market accounting method. Filing 1040 ez online Nonaccrual experience method, Nonaccrual experience method. Filing 1040 ez online Percentage of completion method, Percentage of completion method. Filing 1040 ez online Accounting periods, Accounting Periods Accumulated earnings tax, Accumulated Earnings Tax Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) At-risk limits, At-Risk Limits B Backup withholding, Backup withholding. Filing 1040 ez online Below-market loans, Below-Market Loans C Capital contributions, Capital Contributions Capital losses, Capital Losses Charitable contributions, Charitable Contributions Closely held corporation: At-risk limits, Closely held corporation. Filing 1040 ez online Closely held corporations:, Closely held corporations. Filing 1040 ez online Comments, Comments and suggestions. Filing 1040 ez online Corporate preference items, Corporate Preference Items Corporations, businesses taxed as, Businesses Taxed as Corporations Credits, Credits Credits: Foreign tax, Credits General business credit, Credits Prior year minimum tax, Credits D Distributions: Money or property. Filing 1040 ez online , Money or Property Distributions Other, Constructive Distributions Reporting, Reporting Dividends and Other Distributions Stock or stock rights, Distributions of Stock or Stock Rights To shareholders, Distributions to Shareholders Dividends-received deduction, Dividends-Received Deduction E EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS). Filing 1040 ez online Electronic filing, Electronic filing. Filing 1040 ez online Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction Estimated tax, Estimated Tax Extraordinary dividends, Extraordinary Dividends F Figuring: NOL carryovers, Figuring the NOL Carryover Tax, Figuring Tax Foreign tax credit, Credits Form: 1096, Form 1099-DIV. Filing 1040 ez online 1099–DIV, Form 1099-DIV. Filing 1040 ez online 1118, Credits 1120, Which form to file. Filing 1040 ez online 1120-W, How to figure each required installment. Filing 1040 ez online 1120X, Refunds. Filing 1040 ez online , NOL carryback. Filing 1040 ez online 1138, Carryback expected. Filing 1040 ez online 1139, Refunds. Filing 1040 ez online , NOL carryback. Filing 1040 ez online 2220, Form 2220. Filing 1040 ez online 3800, Credits, Recapture Taxes 4255, Recapture Taxes 4626, Form 4626. Filing 1040 ez online 5452, Form 5452. Filing 1040 ez online 7004, Extension of time to file. Filing 1040 ez online 8611, Recapture Taxes 8827, Credits 8832, Business formed after 1996. Filing 1040 ez online 8834, Recapture Taxes 8845, Recapture Taxes 8874, Recapture Taxes 8882, Recapture Taxes 8912, Credits G Going into business, Costs of Going Into Business I Income tax returns, Income Tax Return L Loans, below-market, Below-Market Loans M Minimum tax credit, Credits N Net operating losses, Net Operating Losses Nontaxable exchange of property for stock, Property Exchanged for Stock P Paid-in capital, Paid-in capital. Filing 1040 ez online Passive activity limits, Passive Activity Limits Paying estimated tax, How to pay estimated tax. Filing 1040 ez online Penalties Other, Other penalties. Filing 1040 ez online Trust fund recovery, Trust fund recovery penalty. Filing 1040 ez online Penalties: Estimated tax, Underpayment penalty. Filing 1040 ez online Late filing of return, Late filing of return. Filing 1040 ez online Late payment of tax, Late payment of tax. Filing 1040 ez online Personal service corporation: Figuring tax, Qualified personal service corporation. Filing 1040 ez online Personal service corporations:, Personal service corporations. Filing 1040 ez online Preference items, Corporate Preference Items Q Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property Qualifying shipping activities, income from, Income From Qualifying Shipping Activities R Recapture taxes: Childcare facilities and services credit , Recapture Taxes Indian employment credit, Recapture Taxes Investment credit, Recapture Taxes Low-income housing credit, Recapture Taxes New markets credit, Recapture Taxes Qualified plug-in electric and electric vehicle credit, Recapture Taxes Recordkeeping, Recordkeeping Related persons, Related Persons Retained earnings, Accumulated Earnings Tax S Suggestions, Comments and suggestions. Filing 1040 ez online T Tax help, How To Get Tax Help Tax rate schedule, Tax Rate Schedule Tax, figuring, Figuring Tax Taxpayer Advocate, Contacting your Taxpayer Advocate. Filing 1040 ez online TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications