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income tax 2021 2022 change and accounting method get ready to get refunds to the max diving into income tax 2021 2022 most of this information can be found in publication 334 tax guide for small business tax year 2021 looking at the income tax formula line one which would be supported by another schedule basically an income statement income and expenses the expenses basically being deduction the net then flowing in to line one of the income tax formula as well as page one of the form 1040 the tax return we have the schedule c which would flow in then to the schedule one the schedule one flowing and then to the first page of the 1040 line number eight this is the schedule c the profit loss for a business basically an income statement were looking now at a change in accounting method so in prior presentations we talked about a cash method an accrual method a combination method now were thinking about what if i need to change the method what if i marked off the wrong thing what if i ch