The business is a staffing agency and is an LLC. It was started in 2015 so the tax returns for 2015 and 2016 show cash method of accounting. The returns had to be amended because the accounting books were incorrect. The 2017 is the return we want to change the accounting method. The company gross receipts were $100k in 2017 so I don't know if this is still considered a small business. All three years we reported a net loss. We invoice companies that we send employees to on a temporary basis but we give them 30 days to pay so at times cash is received in the following month which would demonstrate accrual accounting. If we can report cash accounting method on tax return and accrual accounting on books it would make it easier than to try to change accounting methods.
