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Free State File Tax Online

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Free State File Tax Online

Free state file tax online Index A Accrued leave payment Disability retirement and, Accrued leave payment. Free state file tax online Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. Free state file tax online F Form W-2 Dependent care benefits, Statement for employee. Free state file tax online Free tax services, Free help with your tax return. Free state file tax online H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. Free state file tax online Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free state file tax online VA disability benefits, VA disability benefits. Free state file tax online Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. Free state file tax online Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free state file tax online T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. Free state file tax online W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications
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The Free State File Tax Online

Free state file tax online 2. Free state file tax online   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Free state file tax online Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Free state file tax online Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Free state file tax online Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Free state file tax online The annual accounting period for your income tax return is called a tax year. Free state file tax online You can use one of the following tax years. Free state file tax online A calendar tax year. Free state file tax online A fiscal tax year. Free state file tax online Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Free state file tax online A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Free state file tax online Calendar tax year. Free state file tax online   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Free state file tax online   You must adopt the calendar tax year if any of the following apply. Free state file tax online You do not keep books. Free state file tax online You have no annual accounting period. Free state file tax online Your present tax year does not qualify as a fiscal year. Free state file tax online Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Free state file tax online   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Free state file tax online For more information, see Change in tax year, later. Free state file tax online   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Free state file tax online Fiscal tax year. Free state file tax online   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Free state file tax online A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Free state file tax online   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Free state file tax online   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Free state file tax online Change in tax year. Free state file tax online   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Free state file tax online See the Instructions for Form 1128 for exceptions. Free state file tax online If you qualify for an automatic approval request, a user fee is not required. Free state file tax online If you do not qualify for automatic approval, a ruling must be requested. Free state file tax online See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Free state file tax online Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Free state file tax online Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Free state file tax online You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Free state file tax online After that, if you want to change your accounting method, you must generally get IRS approval. Free state file tax online See Change in Accounting Method, later. Free state file tax online Kinds of methods. Free state file tax online   Generally, you can use any of the following accounting methods. Free state file tax online Cash method. Free state file tax online An accrual method. Free state file tax online Special methods of accounting for certain items of income and expenses. Free state file tax online Combination method using elements of two or more of the above. Free state file tax online You must use the same accounting method to figure your taxable income and to keep your books. Free state file tax online Also, you must use an accounting method that clearly shows your income. Free state file tax online Business and personal items. Free state file tax online   You can account for business and personal items under different accounting methods. Free state file tax online For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Free state file tax online Two or more businesses. Free state file tax online   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Free state file tax online They are separate and distinct only if you maintain complete and separate books and records for each business. Free state file tax online Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Free state file tax online However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Free state file tax online For more information, see Inventories, later. Free state file tax online Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Free state file tax online If you receive property or services, you must include their fair market value in income. Free state file tax online Example. Free state file tax online On December 30, 2012, Mrs. Free state file tax online Sycamore sent you a check for interior decorating services you provided to her. Free state file tax online You received the check on January 2, 2013. Free state file tax online You must include the amount of the check in income for 2013. Free state file tax online Constructive receipt. Free state file tax online   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Free state file tax online You do not need to have possession of it. Free state file tax online If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Free state file tax online Example. Free state file tax online Interest is credited to your bank account in December 2013. Free state file tax online You do not withdraw it or enter it into your passbook until 2014. Free state file tax online You must include it in your gross income for 2013. Free state file tax online Delaying receipt of income. Free state file tax online   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Free state file tax online You must report the income in the year the property is received or made available to you without restriction. Free state file tax online Example. Free state file tax online Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Free state file tax online She was told in December that her payment was available. Free state file tax online At her request, she was not paid until January 2014. Free state file tax online She must include this payment in her 2013 income because it was constructively received in 2013. Free state file tax online Checks. Free state file tax online   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Free state file tax online Example. Free state file tax online Dr. Free state file tax online Redd received a check for $500 on December 31, 2013, from a patient. Free state file tax online She could not deposit the check in her business account until January 2, 2014. Free state file tax online She must include this fee in her income for 2013. Free state file tax online Debts paid by another person or canceled. Free state file tax online   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Free state file tax online If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Free state file tax online For more information, see Canceled Debt under Kinds of Income in chapter 5. Free state file tax online Repayment of income. Free state file tax online   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Free state file tax online If the amount you repay is over $3,000, a special rule applies. Free state file tax online For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Free state file tax online Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Free state file tax online This includes business expenses for which you contest liability. Free state file tax online However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Free state file tax online Expenses paid in advance. Free state file tax online   You can deduct an expense you pay in advance only in the year to which it applies. Free state file tax online Example. Free state file tax online You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Free state file tax online You can deduct $500 in 2013 and $500 in 2014. Free state file tax online Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Free state file tax online The purpose of an accrual method of accounting is to match income and expenses in the correct year. Free state file tax online Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Free state file tax online Example. Free state file tax online You are a calendar year accrual method taxpayer. Free state file tax online You sold a computer on December 28, 2013. Free state file tax online You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Free state file tax online You must include the amount received for the computer in your 2013 income. Free state file tax online Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Free state file tax online Estimated income. Free state file tax online   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Free state file tax online Change in payment schedule for services. Free state file tax online   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Free state file tax online Advance payments for services. Free state file tax online   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Free state file tax online However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Free state file tax online However, you cannot postpone including any payment beyond that tax year. Free state file tax online   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Free state file tax online That publication also explains special rules for reporting the following types of income. Free state file tax online Advance payments for service agreements. Free state file tax online Prepaid rent. Free state file tax online Advance payments for sales. Free state file tax online   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Free state file tax online If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Free state file tax online An agreement includes a gift certificate that can be redeemed for goods. Free state file tax online Treat amounts that are due and payable as amounts you received. Free state file tax online   You generally include an advance payment in income for the tax year in which you receive it. Free state file tax online However, you can use an alternative method. Free state file tax online For information about the alternative method, see Publication 538. Free state file tax online Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Free state file tax online The all-events test has been met. Free state file tax online The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Free state file tax online Economic performance has occurred. Free state file tax online Economic performance. Free state file tax online   You generally cannot deduct or capitalize a business expense until economic performance occurs. Free state file tax online If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Free state file tax online If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Free state file tax online An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Free state file tax online For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Free state file tax online Example. Free state file tax online You are a calendar year taxpayer and use an accrual method of accounting. Free state file tax online You buy office supplies in December 2013. Free state file tax online You receive the supplies and the bill in December, but you pay the bill in January 2014. Free state file tax online You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Free state file tax online Your office supplies may qualify as a recurring expense. Free state file tax online In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Free state file tax online Keeping inventories. Free state file tax online   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Free state file tax online If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Free state file tax online For more information, see Inventories , later. Free state file tax online Special rule for related persons. Free state file tax online   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Free state file tax online Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Free state file tax online If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Free state file tax online   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Free state file tax online For a list of other related persons, see section 267 of the Internal Revenue Code. Free state file tax online Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Free state file tax online However, the following restrictions apply. Free state file tax online If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Free state file tax online (See, however, Inventories, later. Free state file tax online ) You can use the cash method for all other items of income and expenses. Free state file tax online If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Free state file tax online If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Free state file tax online If you use a combination method that includes the cash method, treat that combination method as the cash method. Free state file tax online Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Free state file tax online However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Free state file tax online These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Free state file tax online A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Free state file tax online A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Free state file tax online Qualifying taxpayer. Free state file tax online   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Free state file tax online (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Free state file tax online ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Free state file tax online Qualifying small business taxpayer. Free state file tax online   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Free state file tax online (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Free state file tax online ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Free state file tax online Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Free state file tax online Business not owned or not in existence for 3 years. Free state file tax online   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Free state file tax online If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Free state file tax online Materials and supplies that are not incidental. Free state file tax online   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Free state file tax online If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Free state file tax online Changing accounting method. Free state file tax online   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Free state file tax online See Change in Accounting Method, later. Free state file tax online More information. Free state file tax online    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Free state file tax online For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Free state file tax online Items included in inventory. Free state file tax online   If you are required to account for inventories, include the following items when accounting for your inventory. Free state file tax online Merchandise or stock in trade. Free state file tax online Raw materials. Free state file tax online Work in process. Free state file tax online Finished products. Free state file tax online Supplies that physically become a part of the item intended for sale. Free state file tax online Valuing inventory. Free state file tax online   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Free state file tax online To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Free state file tax online   Inventory valuation rules cannot be the same for all kinds of businesses. Free state file tax online The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Free state file tax online Your inventory practices must be consistent from year to year. Free state file tax online More information. Free state file tax online   For more information about inventories, see Publication 538. Free state file tax online Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Free state file tax online Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Free state file tax online You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Free state file tax online Activities subject to the uniform capitalization rules. Free state file tax online   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Free state file tax online Produce real or tangible personal property. Free state file tax online For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Free state file tax online Acquire property for resale. Free state file tax online Exceptions. Free state file tax online   These rules do not apply to the following property. Free state file tax online Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Free state file tax online Property you produce if you meet either of the following conditions. Free state file tax online Your indirect costs of producing the property are $200,000 or less. Free state file tax online You use the cash method of accounting and do not account for inventories. Free state file tax online For more information, see Inventories, earlier. Free state file tax online Special Methods There are special methods of accounting for certain items of income or expense. Free state file tax online These include the following. Free state file tax online Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Free state file tax online Bad debts, discussed in chapter 10 of Publication 535. Free state file tax online Depletion, discussed in chapter 9 of Publication 535. Free state file tax online Depreciation, discussed in Publication 946, How To Depreciate Property. Free state file tax online Installment sales, discussed in Publication 537, Installment Sales. Free state file tax online Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Free state file tax online A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Free state file tax online To get approval, you must file Form 3115, Application for Change in Accounting Method. Free state file tax online You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Free state file tax online You may have to pay a user fee. Free state file tax online For more information, see the form instructions. Free state file tax online Automatic change procedures. Free state file tax online   Certain taxpayers can presume to have IRS approval to change their method of accounting. Free state file tax online The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Free state file tax online No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Free state file tax online   Generally, you must use Form 3115 to request an automatic change. Free state file tax online For more information, see the Instructions for Form 3115. Free state file tax online Prev  Up  Next   Home   More Online Publications