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Level 1
posted Mar 5, 2020 12:15:09 PM

Modified accrual accounting method option?

My CPA that has done my scorp taxes for the past 10 years has always chosen "other - modified accrual" accounting method.  I'm now doing my own taxes and would like to keep things consistent but I don't really see the option to select this method this year.  Realistically I do a cash basis accounting, but don't really want to change it up and don't understand why he chose this method to begin with.  I'm an ecommerce business that simply buys and sells things, nothing complicated.

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1 Best answer
Expert Alumni
Mar 5, 2020 2:43:46 PM

It is acceptable to use the cash method of accounting for a small business, and still report inventory using the accrual method. That is normally what is meant by "modified-accrual." If that is what you are doing, then you can just choose the cash method. 

3 Replies
Expert Alumni
Mar 5, 2020 12:43:00 PM

You'll have to check with your CPA to see what he meant by "modified accrual."

 

OR, if you wish to switch to cash basis accounting, you can file Form 3115 - Application for Change in Accounting Method with the IRS.  The TurboTax Business program does include this form.  For Form 31115 instructions,p lease click this link:  Instructions for Form 3115

 

Level 1
Mar 5, 2020 2:18:36 PM

do you know if there is a way (in turbotax)to select "other" and put modified accrual like in previous years?

I just reviewed my articles of incorporation from 10 years ago and it also says "modified accrual".

Expert Alumni
Mar 5, 2020 2:43:46 PM

It is acceptable to use the cash method of accounting for a small business, and still report inventory using the accrual method. That is normally what is meant by "modified-accrual." If that is what you are doing, then you can just choose the cash method.