Small business tax prep checklist: what to give your accountant

Updated October 30, 2026

Looking for which expenses you can deduct instead? See the small business tax deductions list.

What do I need to give my accountant for small business taxes?

Your accountant needs five groups of documents: income, expenses, last year's return, tax payments you've already made, and the papers that say what kind of business you are. Here is the checklist, with the items most often missing marked in bold.

Income

• Every Form 1099-NEC, 1099-MISC and 1099-K you received for 2026
• Your own sales records: invoices, platform payout reports and deposit records, including income no form was issued for
• Records of refunds or returns you gave customers

Expenses

• Bank and card statements for every account used for the business, for all 12 months
• Receipts and invoices for your expenses, and always for lodging and for any travel, meal, gift or car expense of $75 or more
• A mileage log, with 2026 business miles split at July 1 (the rate changed from 72.5¢ to 76¢)
• Home office measurements: the office's square footage and the home's total, plus bills if your CPA uses the regular method
• Asset purchases: equipment, computers and vehicles, with the date bought, the date you started using each for business, and the cost
• A list of contractors you paid, their Forms W-9, and copies of the 1099-NECs you filed
• Payroll reports and Forms W-2, if you had employees

Owner-level items

• Health insurance premium statements
• Retirement plan contribution confirmations
• Estimated tax payment confirmations, with dates and amounts

Prior year and entity

• Last year's federal and state returns, including depreciation schedules and any carryovers
• Your EIN, formation documents, and any changes in ownership during the year
• Any letters you received from the IRS or your state tax agency

The deductions behind the expense list are covered in the small business tax deductions checklist, and the Schedule C expense categories guide shows where each item typically lands.

Which 1099 forms should I expect for 2026?

Expect a Form 1099-NEC from most business clients that paid you $2,000 or more for services in 2026 by check or bank transfer (card and payment-app payments are reported, if at all, on a Form 1099-K), and a Form 1099-K from payment apps or marketplaces only above a much higher threshold. Both thresholds changed recently:

Two things to keep in mind. First, missing forms don't mean missing income: the IRS says income is reportable whether or not you receive a form, and with the higher 1099-NEC threshold, more of your clients won't send one. Second, if you paid contractors yourself, your 1099-NECs for tax year 2026 are due February 1, 2027, because January 31 falls on a Sunday.

What estimated tax payment records does my accountant need?

Your accountant needs the date and amount of every federal and state estimated payment you made for 2026, because each one is credited against what you owe. These are the 2026 due dates from Form 1040-ES:

Form 1040-ES also says you don't have to make the January 15, 2027 payment "if you file your 2026 tax return by February 1, 2027, and pay the entire balance due." Bring the payment confirmations.

When should I get my documents to my accountant?

As early as you can, and no later than your accountant's own cutoff, which may be earlier than the IRS deadline; ask them for it. These are the 2027 filing deadlines for calendar-year 2026 returns, derived from the IRS Publication 509 rules (the IRS hasn't published its 2027 calendar yet):

An extension moves the filing date, not the payment date. If you own part of a partnership or S corporation, your personal return also depends on the Schedule K-1 from that business, which is due with the business return on March 15.

How can I make my accountant's job faster?

Hand over records that are complete, sorted and explained, so your accountant spends less time chasing what's missing. A few habits help:

• Send complete statements. Every month for every account, not just the months you think matter.
• Sort by category. Group receipts by expense category, and see how to organize receipts for taxes for a simple system.
• Write down the why. For meals and travel, Publication 463 expects the business purpose and, for meals, who attended. A short note beats your accountant's guess.
• Flag mixed-use items. Your phone, car and home office need a business percentage; tell your accountant how you worked it out.
• Flag duplicates. A purchase can appear on both a card statement and the bank statement that paid the card. Point those out so nothing is counted twice.
• Hunt down email receipts. Many online purchases only exist in your inbox; finding receipts in Gmail walks through the searches.
• List your questions. New vehicle? Started a retirement plan? Moved? Put it on one page.

If your records are months behind, start with catch-up bookkeeping. If you're weighing ongoing help for next year, see do I need a bookkeeper?

Example: a freelance translator's handoff

Example (fictional numbers): Rosa is a freelance translator filing Schedule C for 2026. In late January 2027 she sends her CPA:

Her invoice list is what keeps the $6,200 from slipping through: no form was issued for it, but it's still income. Her CPA can start right away instead of sending a list of questions back.

How long should I keep these records afterward?

Keep the records behind your return for at least three years from filing in most cases, and longer in some situations, according to the IRS. The details are in how long to keep receipts.

Where Amy fits

Most of this checklist is gathering forms; the expense side is where the work is. Amy turns the bank statements you already have into likely business expenses, each with the record behind it, and tells you what's missing. Your accountant sees where every number came from and makes the call.