IRS Publication 334 - Tax Guide for Small Business

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IRS Publication 334 - Tax Guide for Small Business

When preparing your 2012 tax returns for your small business review the following publication for information on new tax deductions, filing and paying business taxes, accounting periods and methods, dispositions of business property, general business credits, business income, how to figure cost of goods sold, figuring gross profit, business expenses, figuring net profit or loss, and the self-employment tax.

Publication 334 (2012), Tax Guide for Small Business

(For Individuals Who Use Schedule C or C-EZ)

For use in preparing 2012 Returns

Table of Contents

Publication 334 - Introductory Material
1. Filing and Paying Business Taxes
2. Accounting Periods and Methods
3. Dispositions of Business Property
4. General Business Credits
5. Business Income
6. How To Figure Cost of Goods Sold
- Introduction
- Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42
7. Figuring Gross Profit
8. Business Expenses
9. Figuring Net Profit or Loss
10. Self-Employment (SE) Tax
- Who Must Pay SE Tax?
- Reporting Self-Employment Tax
11. Your Rights as a Taxpayer
- Declaration of Taxpayer Rights
- Examinations, Appeals, Collections, and Refunds
12. How To Get More Information
Publication 334 - Additional Material
Index