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H&rblock Taxes

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H&rblock Taxes

H&rblock taxes 2. H&rblock taxes   Accounting Methods Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Accounting MethodsCash Method Accrual Method Farm Inventory Cash Versus Accrual Method Special Methods of Accounting Combination Method Changes in Methods of Accounting Introduction You must use an accounting method that clearly shows your income and expenses. H&rblock taxes You must also figure your taxable income and file an income tax return for an annual accounting period called a tax year. H&rblock taxes This chapter discusses accounting methods. H&rblock taxes For information on accounting periods, see Publication 538, Accounting Periods and Methods, and the Instructions for Form 1128, Application To Adopt, Change, or Retain a Tax Year. H&rblock taxes Topics - This chapter discusses: Cash method Accrual method Farm inventory Special methods of accounting Changes in methods of accounting Useful Items - You may want to see: Publication 538 Accounting Periods and Methods 535 Business Expenses Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 3115 Application for Change in Accounting Method See chapter 16 for information about getting publications and forms. H&rblock taxes Accounting Methods An accounting method is a set of rules used to determine when and how your income and expenses are reported on your tax return. H&rblock taxes Your accounting method includes not only your overall method of accounting, but also the accounting treatment you use for any material item. H&rblock taxes A material item is one that affects the proper time for inclusion of income or allowance of a deduction. H&rblock taxes An item considered material for financial statement purposes is generally also considered material for income tax purposes. H&rblock taxes See Publication 538 for more information. H&rblock taxes You generally choose an accounting method for your farm business when you file your first income tax return that includes a Schedule F (Form 1040), Profit or Loss From Farming. H&rblock taxes If you later want to change your accounting method, you generally must get IRS approval. H&rblock taxes How to obtain IRS approval is discussed later under Changes in Methods of Accounting . H&rblock taxes Types of accounting methods. H&rblock taxes   Generally, you can use any of the following accounting methods. H&rblock taxes Each method is discussed in detail below. H&rblock taxes Cash method. H&rblock taxes Accrual method. H&rblock taxes Special methods of accounting for certain items of income and expenses. H&rblock taxes Combination (hybrid) method using elements of two or more of the above. H&rblock taxes Business and other items. H&rblock taxes   You can account for business and personal items using different accounting methods. H&rblock taxes For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. H&rblock taxes Two or more businesses. H&rblock taxes   If you operate two or more separate and distinct businesses, you can use a different accounting method for each business. H&rblock taxes Generally, no business is separate and distinct unless a complete and separate set of books and records is maintained for each business. H&rblock taxes Cash Method Most farmers use the cash method because they find it easier to keep records using the cash method. H&rblock taxes However, certain farm corporations and partnerships and all tax shelters must use an accrual method of accounting. H&rblock taxes See Accrual Method Required , later. H&rblock taxes Income Under the cash method, include in your gross income all items of income you actually or constructively received during the tax year. H&rblock taxes Items of income include money received as well as property or services received. H&rblock taxes If you receive property or services, you must include the fair market value (FMV) of the property or services in income. H&rblock taxes See chapter 3 for information on how to report farm income on your income tax return. H&rblock taxes Constructive receipt. H&rblock taxes   Income is constructively received when an amount is credited to your account or made available to you without restriction. H&rblock taxes You do not need to have possession of the income for it to be treated as income for the tax year. H&rblock taxes If you authorize someone to be your agent and receive income for you, you are considered to have received the income when your agent receives it. H&rblock taxes Income is not constructively received if your receipt of the income is subject to substantial restrictions or limitations. H&rblock taxes Direct payments and counter-cyclical payments. H&rblock taxes   If you received direct payments or counter-cyclical payments under Subtitle A or C of the Farm Security and Rural Investment Act of 2002, you will not be considered to have constructively received a payment merely because you had the option to receive it in the year before it is required to be paid. H&rblock taxes Delaying receipt of income. H&rblock taxes   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. H&rblock taxes You must report the income in the year the money or property is received or made available to you without restriction. H&rblock taxes Example. H&rblock taxes Frances Jones, a farmer, was entitled to receive a $10,000 payment on a grain contract in December 2013. H&rblock taxes She was told in December that her payment was available. H&rblock taxes She requested not to be paid until January 2014. H&rblock taxes However, she must still include this payment in her 2013 income because it was made available to her in 2013. H&rblock taxes Debts paid by another person or canceled. H&rblock taxes   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. H&rblock taxes If you receive income in this way, you constructively receive the income when the debt is canceled or paid. H&rblock taxes See Cancellation of Debt in chapter 3. H&rblock taxes Deferred payment contract. H&rblock taxes   If you sell an item under a deferred payment contract that calls for payment in a future year, there is no constructive receipt in the year of sale. H&rblock taxes However, if the sales contract states that you have the right to the proceeds of the sale from the buyer at any time after delivery of the item, then you must include the sales price in income in the year of the sale, regardless of when you actually receive payment. H&rblock taxes Example. H&rblock taxes You are a farmer who uses the cash method and a calendar tax year. H&rblock taxes You sell grain in December 2013 under a bona fide arm's-length contract that calls for payment in 2014. H&rblock taxes You include the proceeds from the sale in your 2014 gross income since that is the year payment is received. H&rblock taxes However, if the contract states that you have the right to the proceeds from the buyer at any time after the grain is delivered, you must include the sales price in your 2013 income, regardless of when you actually receive payment. H&rblock taxes Repayment of income. H&rblock taxes   If you include an amount in income and in a later year you have to repay all or part of it, then you can usually deduct the repayment in the year repaid. H&rblock taxes If the repayment is more than $3,000, a special rule applies. H&rblock taxes For details, see Repayments in chapter 11 of Publication 535, Business Expenses. H&rblock taxes Expenses Under the cash method, generally you deduct expenses in the tax year you pay them. H&rblock taxes This includes business expenses for which you contest liability. H&rblock taxes However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained under Uniform Capitalization Rules in chapter 6. H&rblock taxes See chapter 4 for information on how to deduct farm business expenses on your income tax return. H&rblock taxes Prepayment. H&rblock taxes   Generally, you cannot deduct expenses paid in advance. H&rblock taxes This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. H&rblock taxes Example. H&rblock taxes On November 1, 2013, you signed and paid $3,600 for a 3-year (36-month) insurance contract for equipment. H&rblock taxes In 2013, you are allowed to deduct only $200 (2/36 x $3,600) of the cost of the policy that is attributable to 2013. H&rblock taxes In 2014, you'll be able to deduct $1,200 (12/36 x $3,600); in 2015, you'll be able to deduct $1,200 (12/36 x $3,600); and in 2016 you'll be able to deduct the remaining balance of $1,000. H&rblock taxes An exception applies if the expense qualifies for the 12-month rule. H&rblock taxes See Publication 538 for more information and examples. H&rblock taxes See chapter 4 for special rules for prepaid farm supplies and prepaid livestock feed. H&rblock taxes 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. H&rblock taxes The purpose of an accrual method of accounting is to correctly match income and expenses. H&rblock taxes Certain businesses engaged in farming must use an accrual method of accounting for its farm business and for sales and purchases of inventory items. H&rblock taxes See Accrual Method Required and Farm Inventory , later. H&rblock taxes Income Generally, you include an amount in 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. H&rblock taxes Under this rule, include an amount in income on the earliest of the following dates. H&rblock taxes When you receive payment. H&rblock taxes When the income amount is due to you. H&rblock taxes When you earn the income. H&rblock taxes When title passes. H&rblock taxes If you use an accrual method of accounting, complete Part III of Schedule F (Form 1040) to report your income. H&rblock taxes Inventory. H&rblock taxes   If you keep an inventory, generally you must use an accrual method of accounting to determine your gross income. H&rblock taxes An inventory is necessary to clearly show income when the production, purchase, or sale of merchandise is an income-producing factor. H&rblock taxes See Publication 538 for more information. H&rblock taxes Also see Farm Inventory , later, for more information on items that must be included in inventory by farmers and inventory valuation methods for farmers. H&rblock taxes Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both of the following apply. H&rblock taxes The all-events test has been met. H&rblock taxes This test is met when: All events have occurred that fix the fact that you have a liability, and The amount of the liability can be determined with reasonable accuracy. H&rblock taxes Economic performance has occurred. H&rblock taxes Economic performance. H&rblock taxes   Generally, you cannot deduct or capitalize a business expense until economic performance occurs. H&rblock taxes 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. H&rblock taxes If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. H&rblock taxes Example. H&rblock taxes Jane, who is a farmer, uses a calendar tax year and an accrual method of accounting. H&rblock taxes She entered into a contract with ABC Farm Consulting in 2012. H&rblock taxes The contract stated that Jane pay ABC Farm Consulting $2,000 in December 2012. H&rblock taxes It further stipulates that ABC Farm Consulting will develop a plan for integrating her farm with a larger farm operation based in a neighboring state by March 1, 2013. H&rblock taxes Jane paid ABC Farm Consulting $2,000 in December 2012. H&rblock taxes Integration of operations according to the plan began in May 2013 and they completed the integration in December 2013. H&rblock taxes Economic performance for Jane's liability in the contract occurs as the services are provided. H&rblock taxes Jane incurs the $2,000 cost in 2013. H&rblock taxes An exception to the economic performance rule allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. H&rblock taxes For more information, see Economic Performance in Publication 538. H&rblock taxes Special rule for related persons. H&rblock taxes   Business expenses and interest owed to a related person who uses the cash method of accounting are not deductible until you make the payment and the corresponding amount is includible in the related person's gross income. H&rblock taxes Determine the relationship for this rule as of the end of the tax year for which the expense or interest would otherwise be deductible. H&rblock taxes For more information, see Internal Revenue Code section 267. H&rblock taxes Accrual Method Required Generally, the following businesses, if engaged in farming, must use an accrual method of accounting. H&rblock taxes A corporation (other than a family corporation) that had gross receipts of more than $1,000,000 for any tax year beginning after 1975. H&rblock taxes A family corporation that had gross receipts of more than $25,000,000 for any tax year beginning after 1985. H&rblock taxes A partnership with a corporation as a partner, if that corporation meets the requirements of (1) or (2) above. H&rblock taxes A tax shelter. H&rblock taxes Note. H&rblock taxes Items (1), (2), and (3) above do not apply to an S corporation or a business operating a nursery or sod farm, or the raising or harvesting of trees (other than fruit and nut trees). H&rblock taxes Family corporation. H&rblock taxes   A family corporation is generally a corporation that meets one of the following ownership requirements. H&rblock taxes Members of the same family own at least 50% of the total combined voting power of all classes of stock entitled to vote and at least 50% of the total shares of all other classes of stock of the corporation. H&rblock taxes Members of two families have owned, directly or indirectly, since October 4, 1976, at least 65% of the total combined voting power of all classes of voting stock and at least 65% of the total shares of all other classes of the corporation's stock. H&rblock taxes Members of three families have owned, directly or indirectly, since October 4, 1976, at least 50% of the total combined voting power of all classes of voting stock and at least 50% of the total shares of all other classes of the corporation's stock. H&rblock taxes For more information on family corporations, see Internal Revenue Code section 447. H&rblock taxes Tax shelter. H&rblock taxes   A tax shelter is a partnership, noncorporate enterprise, or S corporation that meets either of the following tests. H&rblock taxes Its principal purpose is the avoidance or evasion of federal income tax. H&rblock taxes It is a farming syndicate. H&rblock taxes A farming syndicate is an entity that meets either of the following tests. H&rblock taxes Interests in the activity have been offered for sale in an offering required to be registered with a federal or state agency with the authority to regulate the offering of securities for sale. H&rblock taxes More than 35% of the losses during the tax year are allocable to limited partners or limited entrepreneurs. H&rblock taxes   A “limited partner” is one whose personal liability for partnership debts is limited to the money or other property the partner contributed or is required to contribute to the partnership. H&rblock taxes   A “limited entrepreneur” is one who has an interest in an enterprise other than as a limited partner and does not actively participate in the management of the enterprise. H&rblock taxes Farm Inventory If you are required to keep an inventory, you should keep a complete record of your inventory as part of your farm records. H&rblock taxes This record should show the actual count or measurement of the inventory. H&rblock taxes It should also show all factors that enter into its valuation, including quality and weight, if applicable. H&rblock taxes Hatchery business. H&rblock taxes   If you are in the hatchery business, and use an accrual method of accounting, you must include in inventory eggs in the process of incubation. H&rblock taxes Products held for sale. H&rblock taxes   All harvested and purchased farm products held for sale or for feed or seed, such as grain, hay, silage, concentrates, cotton, tobacco, etc. H&rblock taxes , must be included in inventory. H&rblock taxes Supplies. H&rblock taxes   Supplies acquired for sale or that become a physical part of items held for sale must be included in inventory. H&rblock taxes Deduct the cost of supplies in the year used or consumed in operations. H&rblock taxes Do not include incidental supplies in inventory as these are deductible in the year of purchase. H&rblock taxes Livestock. H&rblock taxes   Livestock held primarily for sale must be included in inventory. H&rblock taxes Livestock held for draft, breeding, or dairy purposes can either be depreciated or included in inventory. H&rblock taxes See also Unit-livestock-price method , later. H&rblock taxes If you are in the business of breeding and raising chinchillas, mink, foxes, or other fur-bearing animals, these animals are livestock for inventory purposes. H&rblock taxes Growing crops. H&rblock taxes   Generally, growing crops are not required to be included in inventory. H&rblock taxes However, if the crop has a preproductive period of more than 2 years, you may have to capitalize (or include in inventory) costs associated with the crop. H&rblock taxes See Uniform capitalization rules below. H&rblock taxes Also see Uniform Capitalization Rules in  chapter 6. H&rblock taxes Items to include in inventory. H&rblock taxes   Your inventory should include all items held for sale, or for use as feed, seed, etc. H&rblock taxes , whether raised or purchased, that are unsold at the end of the year. H&rblock taxes Uniform capitalization rules. H&rblock taxes   The following applies if you are required to use an accrual method of accounting. H&rblock taxes The uniform capitalization rules apply to all costs of raising a plant, even if the preproductive period of raising a plant is 2 years or less. H&rblock taxes The costs of animals are subject to the uniform capitalization rules. H&rblock taxes Inventory valuation methods. H&rblock taxes   The following methods, described below, are those generally available for valuing inventory. H&rblock taxes The method you use must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. H&rblock taxes Cost. H&rblock taxes Lower of cost or market. H&rblock taxes Farm-price method. H&rblock taxes Unit-livestock-price method. H&rblock taxes Cost and lower of cost or market methods. H&rblock taxes   See Publication 538 for information on these valuation methods. H&rblock taxes If you value your livestock inventory at cost or the lower of cost or market, you do not need IRS approval to change to the unit-livestock-price method. H&rblock taxes However, if you value your livestock inventory using the farm-price method, then you must obtain permission from the IRS to change to the unit-livestock-price method. H&rblock taxes Farm-price method. H&rblock taxes   Under this method, each item, whether raised or purchased, is valued at its market price less the direct cost of disposition. H&rblock taxes Market price is the current price at the nearest market in the quantities you usually sell. H&rblock taxes Cost of disposition includes broker's commissions, freight, hauling to market, and other marketing costs. H&rblock taxes If you use this method, you must use it for your entire inventory, except that livestock can be inventoried under the unit-livestock-price method. H&rblock taxes Unit-livestock-price method. H&rblock taxes   This method recognizes the difficulty of establishing the exact costs of producing and raising each animal. H&rblock taxes You group or classify livestock according to type and age and use a standard unit price for each animal within a class or group. H&rblock taxes The unit price you assign should reasonably approximate the normal costs incurred in producing the animals in such classes. H&rblock taxes Unit prices and classifications are subject to approval by the IRS on examination of your return. H&rblock taxes You must annually reevaluate your unit livestock prices and adjust the prices upward or downward to reflect increases or decreases in the costs of raising livestock. H&rblock taxes IRS approval is not required for these adjustments. H&rblock taxes Any other changes in unit prices or classifications do require IRS approval. H&rblock taxes   If you use this method, include all raised livestock in inventory, regardless of whether they are held for sale or for draft, breeding, sport, or dairy purposes. H&rblock taxes This method accounts only for the increase in cost of raising an animal to maturity. H&rblock taxes It does not provide for any decrease in the animal's market value after it reaches maturity. H&rblock taxes Also, if you raise cattle, you are not required to inventory hay you grow to feed your herd. H&rblock taxes   Do not include sold or lost animals in the year-end inventory. H&rblock taxes If your records do not show which animals were sold or lost, treat the first animals acquired as sold or lost. H&rblock taxes The animals on hand at the end of the year are considered those most recently acquired. H&rblock taxes   You must include in inventory all livestock purchased primarily for sale. H&rblock taxes You can choose either to include in inventory or depreciate livestock purchased for draft, breeding, sport or dairy purposes. H&rblock taxes However, you must be consistent from year to year, regardless of the method you have chosen. H&rblock taxes You cannot change your method without obtaining approval from the IRS. H&rblock taxes   You must include in inventory animals purchased after maturity or capitalize them at their purchase price. H&rblock taxes If the animals are not mature at purchase, increase the cost at the end of each tax year according to the established unit price. H&rblock taxes However, in the year of purchase, do not increase the cost of any animal purchased during the last 6 months of the year. H&rblock taxes This “no increase” rule does not apply to tax shelters which must make an adjustment for any animal purchased during the year. H&rblock taxes It also does not apply to taxpayers that must make an adjustment to reasonably reflect the particular period in the year in which animals are purchased, if necessary to avoid significant distortions in income. H&rblock taxes Uniform capitalization rules. H&rblock taxes   A farmer can determine costs required to be allocated under the uniform capitalization rules by using the farm-price or unit-livestock-price inventory method. H&rblock taxes This applies to any plant or animal, even if the farmer does not hold or treat the plant or animal as inventory property. H&rblock taxes Cash Versus Accrual Method The following examples compare the cash and accrual methods of accounting. H&rblock taxes Example 1. H&rblock taxes You are a farmer who uses an accrual method of accounting. H&rblock taxes You keep your books on the calendar year basis. H&rblock taxes You sell grain in December 2013 but you are not paid until January 2014. H&rblock taxes Because the accrual method was used and 2013 was the tax year in which the grain was sold, you must both include the sales proceeds and deduct the costs incurred in producing the grain on your 2013 tax return. H&rblock taxes Example 2. H&rblock taxes Assume the same facts as in Example 1 except that you use the cash method and there was no constructive receipt of the sales proceeds in 2013. H&rblock taxes Under this method, you include the sales proceeds in income for 2014, the year you receive payment. H&rblock taxes Deduct the costs of producing the grain in the year you pay for them. H&rblock taxes Special Methods of Accounting There are special methods of accounting for certain items of income and expense. H&rblock taxes Crop method. H&rblock taxes   If you do not harvest and dispose of your crop in the same tax year that you plant it, you can, with IRS approval, use the crop method of accounting. H&rblock taxes You cannot use the crop method for any tax return, including your first tax return, unless you receive approval from the IRS. H&rblock taxes Under this method, you deduct the entire cost of producing the crop, including the expense of seed or young plants, in the year you realize income from the crop. H&rblock taxes    See chapter 4 for details on deducting the costs of operating a farm. H&rblock taxes Also see Regulations section 1. H&rblock taxes 162-12. H&rblock taxes Other special methods. H&rblock taxes   Other special methods of accounting apply to the following items. H&rblock taxes Amortization, see chapter 7. H&rblock taxes Casualties, see chapter 11. H&rblock taxes Condemnations, see chapter 11. H&rblock taxes Depletion, see chapter 7. H&rblock taxes Depreciation, see chapter 7. H&rblock taxes Farm business expenses, see chapter 4. H&rblock taxes Farm income, see chapter 3. H&rblock taxes Installment sales, see chapter 10. H&rblock taxes Soil and water conservation expenses, see chapter 5. H&rblock taxes Thefts, see chapter 11. H&rblock taxes Combination Method Generally, you can 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. H&rblock taxes However, the following restrictions apply. H&rblock taxes If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. H&rblock taxes If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. H&rblock taxes Changes in Methods of Accounting A change in your method of accounting includes a change in: Your overall method, such as from the cash method to an accrual method, and Your treatment of any material item, such as a change in your method of valuing inventory (for example, a change from the farm-price method to the unit-livestock-price method, discussed earlier). H&rblock taxes Generally, once you have set up your accounting method, you must receive approval from the IRS before you can change to another method of accounting. H&rblock taxes You may also have to pay a fee. H&rblock taxes To obtain approval, you must generally file Form 3115. H&rblock taxes There are instances when you can obtain automatic consent to change certain methods of accounting. H&rblock taxes See the List of Automatic Accounting Method Changes located in the Instructions for Form 3115. H&rblock taxes For more information on changes in methods of accounting, see Form 3115 and the Instructions for Form 3115. H&rblock taxes Also see Publication 538. H&rblock taxes Prev  Up  Next   Home   More Online Publications
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