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Hr Block 2011Hr block 2011 Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Hr block 2011 Tax Questions. Hr block 2011 Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. Hr block 2011 ) must figure taxable income on the basis of an annual accounting period called a tax year. Hr block 2011 The calendar year is the most common tax year. Hr block 2011 Other tax years include a fiscal year and a short tax year. Hr block 2011 Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. Hr block 2011 The most commonly used accounting methods are the cash method and the accrual method. Hr block 2011 Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. Hr block 2011 Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. Hr block 2011 You deduct expenses in the tax year you incur them, regardless of when payment is made. Hr block 2011 This publication explains some of the rules for accounting periods and accounting methods. Hr block 2011 In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. Hr block 2011 Comments and suggestions. Hr block 2011 We welcome your comments about this publication and your suggestions for future editions. Hr block 2011 You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Hr block 2011 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Hr block 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Hr block 2011 You can email us at taxforms@irs. Hr block 2011 gov. Hr block 2011 Please put “Publications Comment” on the subject line. Hr block 2011 You can also send us comments from www. Hr block 2011 irs. Hr block 2011 gov/formspubs. Hr block 2011 Select “Comment on Tax Forms and Publications” under “More information. Hr block 2011 ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Hr block 2011 Ordering forms and publications. Hr block 2011 Visit www. Hr block 2011 irs. Hr block 2011 gov/formspubs to download forms and publications, call 1-800–829–3676, or write to the address below and receive a response within 10 days after your request is received. Hr block 2011 Internal Revenue Service 1201 N. Hr block 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. Hr block 2011 If you have a tax question, check the information available on IRS. Hr block 2011 gov or call 1-800-829-1040. Hr block 2011 We cannot answer tax questions sent to the above address. Hr block 2011 Reminders Photographs of missing children. Hr block 2011 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Hr block 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Hr block 2011 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. Hr block 2011 Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. Hr block 2011 Prev Up Next Home More Online Publications
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