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IRS.gov Website
Current Year Tax Map
Publication 542
taxmap/pubs/p542-005.htm#en_us_publink1000257809

Accounting Periods(p9)

rule
A corporation must figure its taxable income on the basis of a tax year. A tax year is the annual accounting period a corporation uses to keep its records and report its income and expenses. Generally, corporations can use either a calendar year or a fiscal year as its tax year. Unless special rules apply, a corporation generally adopts a tax year by filing its first federal income tax return using that tax year. For more information, see Publication 538.
taxmap/pubs/p542-005.htm#en_us_publink1000257810

Personal service corporation.(p9)

rule
A personal service corporation must use a calendar year as its tax year unless:
If a personal service corporation makes a section 444 election, its deduction for certain amounts paid to employee-owners may be limited. See Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC), to figure the maximum deduction.
taxmap/pubs/p542-005.htm#en_us_publink1000257811

Change of tax year.(p9)

rule
Generally, a corporation must get the consent of the IRS before changing its tax year by filing Form 1128. However, under certain conditions, a corporation can change its tax year without getting the consent. For more information, see Form 1128 and Publication 538.