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Year-End Tax Planning Checklist for SMB Owners

The 15-item checklist of things to confirm or do by December 31 to optimize your tax position. Updated annually.

By Aparna Devalla, CPA4 min · 5 slidesUpdated July 26, 2026

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Income Timing Decisions

  • Review YTD income against prior year. Is this a high-income year or low? Different strategies follow.
  • If high-income: consider deferring December billing into January (if cash-basis), accelerating deductible expenses, maxing retirement contributions.
  • If low-income: consider accelerating income, converting traditional IRA to Roth at lower bracket, harvesting capital gains.
  • Confirm Q4 estimated tax payments will hit the safe-harbor threshold (100% / 110% of prior-year tax).

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Educational content, not tax, legal, or accounting advice. Confirm with a CPA before acting.

Educational content, not tax, legal, investment, or accounting advice. See our Terms.

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