If your business doesn't keep records or books, the IRS requires you to file taxes on a calendar-year basis. But filing on a fiscal-year basis, using any 12-month period that ends on the last day of any month other than December, has advantages. For example, if your business is seasonal, a calendar year might split your busy season and make it difficult to compare sales periods.
What type of business tax year should your business use?
SmartBrief Job Listings for Business