Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About Publication 538, Accounting Periods and Methods

This publication explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.


Current Products

Publication 538 (HTML)


Recent Developments

None at this time.


Other Items You May Find Useful

All Revisions for Publication 538

Publication 537, Installment Sales

Publication 541, Partnerships

Publication 542, Corporations

Other Current Products


Comment on Publication 538

Use the Comment on Tax Forms and Publications web submission form to provide feedback on the content in this product; we cannot respond to tax-related questions submitted using this web form. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

Caution: If you have a tax-related question, please see our Tax Law Questions page.