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How To File 2012 Tax Return Late

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How To File 2012 Tax Return Late

How to file 2012 tax return late 7. How to file 2012 tax return late   Figuring Gross Profit Table of Contents Introduction Items To Check Testing Gross Profit AccuracyExample. How to file 2012 tax return late Additions to Gross Profit Introduction After you have figured the gross receipts from your business (chapter 5) and the cost of goods sold (chapter 6), you are ready to figure your gross profit. How to file 2012 tax return late You must determine gross profit before you can deduct any business expenses. How to file 2012 tax return late These expenses are discussed in chapter 8. How to file 2012 tax return late If you are filing Schedule C-EZ, your gross profit is your gross receipts plus certain other amounts, explained later under Additions to Gross Profit. How to file 2012 tax return late Businesses that sell products. How to file 2012 tax return late   If you are filing Schedule C, figure your gross profit by first figuring your net receipts. How to file 2012 tax return late Figure net receipts (line 3) on Schedule C by subtracting any returns and allowances (line 2) from gross receipts (line 1). How to file 2012 tax return late Returns and allowances include cash or credit refunds you make to customers, rebates, and other allowances off the actual sales price. How to file 2012 tax return late   Next, subtract the cost of goods sold (line 4) from net receipts (line 3). How to file 2012 tax return late The result is the gross profit from your business. How to file 2012 tax return late Businesses that sell services. How to file 2012 tax return late   You do not have to figure the cost of goods sold if the sale of merchandise is not an income-producing factor for your business. How to file 2012 tax return late Your gross profit is the same as your net receipts (gross receipts minus any refunds, rebates, or other allowances). How to file 2012 tax return late Most professions and businesses that sell services rather than products can figure gross profit directly from net receipts in this way. How to file 2012 tax return late Illustration. How to file 2012 tax return late   This illustration of the gross profit section of the income statement of a retail business shows how gross profit is figured. How to file 2012 tax return late Income Statement Year Ended December 31, 2013 Gross receipts $400,000 Minus: Returns and allowances 14,940 Net receipts $385,060 Minus: Cost of goods sold 288,140 Gross profit $96,920   The cost of goods sold for this business is figured as follows: Inventory at beginning of year $37,845 Plus: Purchases $285,900   Minus: Items withdrawn for personal use 2,650 283,250 Goods available for sale $321,095 Minus: Inventory at end of year 32,955 Cost of goods sold $288,140 Items To Check Consider the following items before figuring your gross profit. How to file 2012 tax return late Gross receipts. How to file 2012 tax return late   At the end of each business day, make sure your records balance with your actual cash and credit receipts for the day. How to file 2012 tax return late You may find it helpful to use cash registers to keep track of receipts. How to file 2012 tax return late You should also use a proper invoicing system and keep a separate bank account for your business. How to file 2012 tax return late Sales tax collected. How to file 2012 tax return late   Check to make sure your records show the correct sales tax collected. How to file 2012 tax return late   If you collect state and local sales taxes imposed on you as the seller of goods or services from the buyer, you must include the amount collected in gross receipts. How to file 2012 tax return late   If you are required to collect state and local taxes imposed on the buyer and turn them over to state or local governments, you generally do not include these amounts in income. How to file 2012 tax return late Inventory at beginning of year. How to file 2012 tax return late   Compare this figure with last year's ending inventory. How to file 2012 tax return late The two amounts should usually be the same. How to file 2012 tax return late Purchases. How to file 2012 tax return late   If you take any inventory items for your personal use (use them yourself, provide them to your family, or give them as personal gifts, etc. How to file 2012 tax return late ) be sure to remove them from the cost of goods sold. How to file 2012 tax return late For details on how to adjust cost of goods sold, see Merchandise withdrawn from sale in chapter 6. How to file 2012 tax return late Inventory at end of year. How to file 2012 tax return late   Check to make sure your procedures for taking inventory are adequate. How to file 2012 tax return late These procedures should ensure all items have been included in inventory and proper pricing techniques have been used. How to file 2012 tax return late   Use inventory forms and adding machine tapes as the only evidence for your inventory. How to file 2012 tax return late Inventory forms are available at office supply stores. How to file 2012 tax return late These forms have columns for recording the description, quantity, unit price, and value of each inventory item. How to file 2012 tax return late Each page has space to record who made the physical count, who priced the items, who made the extensions, and who proofread the calculations. How to file 2012 tax return late These forms will help satisfy you that the total inventory is accurate. How to file 2012 tax return late They will also provide you with a permanent record to support its validity. How to file 2012 tax return late   Inventories are discussed in chapter 2. How to file 2012 tax return late Testing Gross Profit Accuracy If you are in a retail or wholesale business, you can check the accuracy of your gross profit figure. How to file 2012 tax return late First, divide gross profit by net receipts. How to file 2012 tax return late The resulting percentage measures the average spread between the merchandise cost of goods sold and the selling price. How to file 2012 tax return late Next, compare this percentage to your markup policy. How to file 2012 tax return late Little or no difference between these two percentages shows that your gross profit figure is accurate. How to file 2012 tax return late A large difference between these percentages may show that you did not accurately figure sales, purchases, inventory, or other items of cost. How to file 2012 tax return late You should determine the reason for the difference. How to file 2012 tax return late Example. How to file 2012 tax return late   Joe Able operates a retail business. How to file 2012 tax return late On the average, he marks up his merchandise so that he will realize a gross profit of 331/3% on its sales. How to file 2012 tax return late The net receipts (gross receipts minus returns and allowances) shown on his income statement is $300,000. How to file 2012 tax return late His cost of goods sold is $200,000. How to file 2012 tax return late This results in a gross profit of $100,000 ($300,000 − $200,000). How to file 2012 tax return late To test the accuracy of this year's results, Joe divides gross profit ($100,000) by net receipts ($300,000). How to file 2012 tax return late The resulting 331/3% confirms his markup percentage of 331/3%. How to file 2012 tax return late Additions to Gross Profit If your business has income from a source other than its regular business operations, enter the income on line 6 of Schedule C and add it to gross profit. How to file 2012 tax return late The result is gross business income. How to file 2012 tax return late If you use Schedule C-EZ, include the income on line 1 of the schedule. How to file 2012 tax return late Some examples include income from an interest-bearing checking account, income from scrap sales, income from certain fuel tax credits and refunds, and amounts recovered from bad debts. How to file 2012 tax return late Prev  Up  Next   Home   More Online Publications
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The How To File 2012 Tax Return Late

How to file 2012 tax return late Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. How to file 2012 tax return late AGI limitation, Introduction, Community property states. How to file 2012 tax return late Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. How to file 2012 tax return late Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. How to file 2012 tax return late Operation and upkeep, Operation and upkeep. How to file 2012 tax return late Worksheet A, Capital expense worksheet. How to file 2012 tax return late Cars, Car Out-of-pocket expenses, Car expenses. How to file 2012 tax return late Standard medical mileage rates, Car expenses. How to file 2012 tax return late Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. How to file 2012 tax return late Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. How to file 2012 tax return late COBRA assistance Recapture of COBRA premium assistance, Worksheet F. How to file 2012 tax return late Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. How to file 2012 tax return late Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. How to file 2012 tax return late Multiple support agreement, Support claimed under a multiple support agreement. How to file 2012 tax return late Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. How to file 2012 tax return late Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. How to file 2012 tax return late Improvements to rented property, Improvements to property rented by a person with a disability. How to file 2012 tax return late Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. How to file 2012 tax return late Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. How to file 2012 tax return late Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. How to file 2012 tax return late Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. How to file 2012 tax return late Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. How to file 2012 tax return late Form 1040, Schedule E Impairment-related work expenses, Where to report. How to file 2012 tax return late Form 1040, Schedule F Impairment-related work expenses, Where to report. How to file 2012 tax return late Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. How to file 2012 tax return late Form 2106-EZ Impairment-related work expenses, Where to report. How to file 2012 tax return late Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. How to file 2012 tax return late Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. How to file 2012 tax return late , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. How to file 2012 tax return late Legally separated, Legally separated. How to file 2012 tax return late Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. How to file 2012 tax return late TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. How to file 2012 tax return late Paid by employer and you, Premiums paid by you and your employer. How to file 2012 tax return late Paid by you, Premiums paid by you. How to file 2012 tax return late Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). How to file 2012 tax return late Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). How to file 2012 tax return late I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. How to file 2012 tax return late , Impairment-related expenses defined. How to file 2012 tax return late Reporting of, Where to report. How to file 2012 tax return late Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. How to file 2012 tax return late Maintenance and personal care services, Maintenance and personal care services. How to file 2012 tax return late Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. How to file 2012 tax return late Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. How to file 2012 tax return late Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. How to file 2012 tax return late , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. How to file 2012 tax return late N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. How to file 2012 tax return late Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. How to file 2012 tax return late Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. How to file 2012 tax return late One policy (Worksheet B), Worksheet B. How to file 2012 tax return late Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). How to file 2012 tax return late Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. How to file 2012 tax return late Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. How to file 2012 tax return late Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. How to file 2012 tax return late Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. How to file 2012 tax return late Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. How to file 2012 tax return late Medical and dental expenses, Separate returns. How to file 2012 tax return late Separated taxpayers Health coverage tax credit, Legally separated. How to file 2012 tax return late Medical expenses of child, Child of divorced or separated parents. How to file 2012 tax return late Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. How to file 2012 tax return late Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. How to file 2012 tax return late One policy (Worksheet B), Worksheet B. How to file 2012 tax return late Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. How to file 2012 tax return late Includible expenses, You can include:, Transportation expenses you cannot include. How to file 2012 tax return late Parking fees and tolls, Car expenses. How to file 2012 tax return late Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. How to file 2012 tax return late Worksheets Capital expenses (Worksheet A), Capital expense worksheet. How to file 2012 tax return late Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. How to file 2012 tax return late Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. How to file 2012 tax return late One policy (Worksheet B), Worksheet B. How to file 2012 tax return late Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications