Tax · 7 min read

Year-End Tax Planning Checklist for Small Business

Once the calendar flips, your options shrink fast. Run this list in November so you still have time to act.

Income and expense timing

  • Defer December invoicing into January (cash basis)
  • Prepay deductible expenses before 12/31
  • Buy and place in service equipment for Section 179 / bonus

Retirement and benefits

  • Max Solo 401(k) employee deferrals by 12/31
  • Open a SEP-IRA (deadline extends to filing date)
  • Fund HSA if eligible
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Owner pay and entity

  • Confirm S-Corp reasonable salary was actually run
  • Process owner health insurance via W-2 (S-Corp)
  • Document accountable plan reimbursements

Cleanups before December 31

  • Reconcile all accounts through November
  • Collect missing W-9s
  • Update fixed asset schedule
  • Write off uncollectible AR

Next step

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