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 revision

Recent developments

None at this time.

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Related items

About Form 1128, Application to Adopt, Change or Retain a Tax Year
About Form 2553, Election by a Small Business Corporation
About Form 3115, Application for Change in Accounting Method
About Form 8716, Election to Have a Tax Year Other Than a Required Tax Year
Page Last Reviewed or Updated: 23-Jan-2025