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Tax

The Small Business Tax Preparation Checklist (Year-End Edition)

8 min read LedgerLine Advisors Advisory Team

Reconcile and close the year

Every bank, credit card, and loan account reconciled through December 31. Undeposited funds cleared. A/R and A/P reviewed for stale items that should be written off or corrected. A reconciled ledger is the foundation — everything else on this list assumes it.

Handle contractor reporting early

Pull a report of payments to non-employees, confirm you hold a W-9 for everyone over the reporting threshold, and prepare 1099 forms ahead of the January deadline. Chasing W-9s in January from contractors you paid in March is a uniquely avoidable misery — collect them before the first payment next year.

Update asset, loan, and inventory schedules

List equipment and other assets purchased or disposed of during the year with dates and amounts — your preparer needs them for depreciation decisions. Tie each loan's year-end balance to the lender's statement and split payments between principal and interest. Product businesses: a year-end inventory count, valued consistently with prior years.

Document the deductions that get questioned

Vehicle use (mileage log or actual expenses), home office (square footage and method), meals (who and why), and owner transactions (draws, contributions, loans to/from the business) are the categories most often challenged. Contemporary documentation turns gray areas into safe deductions.

Package it for your preparer — then plan, don't just file

Deliver financial statements, reconciliation reports, payroll annual summaries, asset and loan schedules, and prior-year returns in one organized package. Then book a planning conversation: entity election, retirement contributions, estimated payments for next year. Filing reports the past; planning changes the future — and the savings live in the second conversation.

Stuck on this in your own books?

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