the desktop version goes up to 999,999,999,. however, did you read what the * means? not provided for in the program. what 448 says is that after aggregating the average annual gross receipts for certain entities for the 3-taxable-year period ending with the taxable year which precedes such taxable year exceeds $25,000,000 (as adjusted) that entity or those entities must use the accrual basis. this is worthless input from a Tubotax 1040 standpoint. it's the taxpayer that needs to figure out whether their entity or group of related entities is subject to 448 and therefore must use the accrual method of accounting. there are no calculations with regard to this code section that needs to be done on your 1040.
