Tax Year

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IRS.gov Website


Publications

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Individual Retirement Arrangements (IRAs)

Tax year. Your tax year is the annual accounting period you use to keep records and report income and expenses...

Publication 519 - U.S. Tax Guide for Aliens - Figuring Your Tax

Tax Year. You must figure your income and file a tax return on the basis of an annual accounting period called...

Publication 519 - U.S. Tax Guide for Aliens - Dual-Status Tax Year

Tax Year. You must file your tax return on the basis of an annual accounting period called a tax year. If...

Publication 583 - Starting a Business and Keeping Records - Tax Year

Tax Year. You must figure your taxable income and file an income tax return based on an annual accounting...


Forms and Instructions

Relevant Forms

Form 1118 (Schedule J) Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account Balances
Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions

Form 1128 Application to Adopt, Change or Retain a Tax Year
Instructions for Form 1128, Application to Adopt, Change, or Retain a Tax Year

Form 5308 Request for Change in Plan/Trust Year

Topic Screen for this Form

Form 8716 Election to Have a Tax Year Other Than a Required Tax Year

Topic Screen for this Form

Form 8801 Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts
Instructions for Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts

Form 8827 Credit for Prior Year Minimum Tax - Corporations

Topic Screen for this Form

Form 8842 Election to Use Different Annualization Periods for Corporation Estimated Tax

Topic Screen for this Form

Form 13424-A Low Income Taxpayer Clinic (LITC) Interim and Year-End Report General Information

Topic Screen for this Form

Form 13424-B Low Income Taxpayer Clinic (LITC) Interim and Year-End Report Controversy Issues

Topic Screen for this Form

Form 13424-K Low Income Taxpayer Clinic (LITC) Interim and Year-End Report Controversy Case Information

Topic Screen for this Form

Related Topic Links

10-Year Tax Option

Additional Tax on Distributions of Conversion and Certain Rollover Contributions Within 5-year Period

Annual Electronic Filing Requirement for Small Tax-exempt Organizations

Annual Information Return

Annual Lease Value

Annual Physical Examination

Annualized Income Installment Method

Annualized Income Installment Method (Schedule AI)

Annuities, Interests for Life or Terms of Years, Remainders, and Reversions

Business Purpose Tax Year

Can You Claim More Than One Education Credit This Year?

Carryover of Unallowed Expenses to Next Year

Checking the Previous Year's Contributions

Current Year Adjustments

Debtor's Election to End Tax Year - Form 1040

Deducting an Excess Contribution in a Later Year

Deducting Taxes in the Year of Sale

Deduction Allowed in Year Paid

Depreciation after a Short Tax Year

Designating Year for Which Contribution is Made

Distributions from Designated Roth Accounts Allocable to In-plan Roth Rollovers Within the 5-year Period

Distributions from Roth IRAs Allocable to a Rollover from an Eligible Retirement Plan Within the 5-year Period

Dual-status Tax Year

Exception for Year of Move

Exceptions to 2-Year Carryback Rule

Excess Annual Addition

Excess Contribution Deducted in an Earlier Year

Expenses Not Paid Until the Following Year

Expenses Prepaid in an Earlier Year

Figuring Includible Compensation for Your Most Recent Year of Service

Figuring the Deduction for a Short Tax Year

Figuring Your Most Recent Year of Service

Figuring Your Required Annual Payment (Part I)

Filing Annual U.S. Income Tax Returns

Fiscal Year (FY) Filer

Fiscal Year (FY) Taxpayers

Fiscal Years (FY)

Fixed or Determinable Annual or Periodical Income (FDAP)

For Which Year(s) are You Covered by an Employer Plan?

Full-time Employee for the Full Year

Improper Claim Made in Prior Year

Improper Tax Year

Includible Compensation for Your Most Recent Year of Service

Instructions for the 2013 Annualized Estimated Tax Worksheet (Worksheet 2-9)

Inventory at Beginning of Year

Inventory at End of Year

Most Recent Year of Service

Moving Expense Attributable to Foreign Earnings in 2 Years

No Special 10-Year Tax Option

No Tax Liability Last Year

Nonrefundable Credit for Prior Year Minimum Tax

Not in Existence Entire Year

Other Than Full-time for the Full Year

Parent with Different Tax Year

Past/Previous Year's Tax Forms

Past/Previous Years' Tax Returns

Pension Based on Years of Service

Prior Year Form 1040

Property Lasting More Than One Year

Property Placed in Service Before a Short Tax Year

Prorated Annual Lease Value

Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms

Recapture of Prior Year Overall Foreign Loss Accounts

Recovery and Expense in Same Year

Recovery for 2 or More Years

Refundable Credit for Prior Year Minimum Tax

Reimbursement in a Later Year

Repayment of Benefits Received in an Earlier Year

Reporting Payments and Deferrals in the Same Year

Required Annual Payment

Residency, Last Year

Retirement During the Past Year

Social Security Equivalent Benefit Portion of Tier 1 Paid for Years Prior to 2010

Special Rules in the Year of a Move

Standard Deduction for Earlier Years

Supporting Organization Annual Information Return

Tax Year 2008 Forms and Instructions

Tax Year 2009 Forms and Instructions

Tax Year 2010 Forms and Instructions

Tax Year 2011 Forms and Instructions

Tax Year 2012 Forms and Instructions

Tax Year, Change

Three-year Rule

Using the Applicable Convention in a Short Tax Year

Wage, Guaranteed Annual

Work for Part of Year

Year of Moving from a Possession

Year of Moving to a Possession

Years of Service

Years of Service, Change

You Must be a U.S. Citizen or Resident Alien All Year

You Must Have Lived in the United States More Than Half of the Year

You Must Pay the Tax During Your Tax Year