DYLAN RAZZAGONE, CPA

New Business Tax Checklist
Starting a new business involves several critical steps to ensure compliance and financial success. Use this checklist to navigate the tax and setup requirements efficiently.
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1. Choose a Business Structure
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Steps to Take:
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Research Options – Compare sole proprietorships, LLCs, S Corps, and C Corps based on liability, taxation, and operational needs.
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Consult a CPA or Attorney – Get professional advice on the best structure for your business goals.
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File Formation Documents – Submit Articles of Incorporation (for corporations) or Articles of Organization (for LLCs) with your state’s Secretary of State.
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Obtain an Operating Agreement (for LLCs) – Defines member roles and business rules.
2. Register Your Business.
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Steps to Take:
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Apply for an EIN (Employer Identification Number) – Free application at IRS.gov.
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Register with the State – File for state business licenses, permits, and sales tax registration if applicable.
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Check Local Requirements – Some cities/counties require local business licenses or zoning permits.
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Set Up a DBA (Doing Business As) – If using a name different from your legal business name, register a DBA with your state.
3. Open a Business Bank Account
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Steps to Take:
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Gather Required Documents – EIN, business registration, operating agreement (if LLC), and business license.
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Choose a Bank – Compare small business account features, fees, and online banking options.
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Open a Business Credit Card – Helps separate expenses and build business credit.
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Establish a Payment System – Set up a merchant account or use payment processors like Square, PayPal, or Stripe.
4. Set Up a Bookkeeping System
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Steps to Take:
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Select Accounting Software – QuickBooks, Xero, or Wave for tracking income and expenses.
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Determine Accounting Method – Choose between cash or accrual accounting.
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Create a Business Budget – Plan for startup costs, operating expenses, and future tax obligations.
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Hire a Bookkeeper or CPA – Outsourcing can save time and improve accuracy.
5. Understand Business Taxes
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Steps to Take:
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Determine Tax Filing Requirements – Sole proprietors file Schedule C; LLCs, S Corps, and C Corps have different filing obligations.
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Register for State Taxes – If required, sign up for sales tax, payroll tax, and business income tax accounts.
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Identify Deductible Expenses – Understand what business costs can lower taxable income.
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Consider an S Corp Election – If eligible, file Form 2553 with the IRS to save on self-employment taxes.
6. Make Estimated Tax Payments
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Steps to Take:
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Calculate Quarterly Tax Payments – Use IRS Form 1040-ES or consult a CPA for estimates.
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Mark Due Dates – Payments are due April 15, June 15, September 15, and January 15.
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Pay Taxes Online – Use IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS).
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Set Aside Funds – Allocate a percentage of income each month for tax payments.
7. Maximize Tax Deductions
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Steps to Take:
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Track Business Expenses – Use accounting software to categorize costs.
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Set Up a Home Office (if applicable) – Deduct a portion of rent/mortgage and utilities if working from home.
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Keep a Mileage Log – Deduct vehicle use for business travel.
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Consider Retirement Contributions – Open a SEP IRA, Solo 401(k), or SIMPLE IRA.
8. Keep Proper Tax Records
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Steps to Take:
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Organize Receipts and Invoices – Store digital or physical copies for at least three years.
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Maintain Payroll & Contractor Records – Issue 1099-NEC for independent contractors paid over $600.
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Review Financial Statements Monthly – Helps with cash flow and tax planning.
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Backup Digital Records – Use cloud storage for extra security.
9. Work with a Tax Professional
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Steps to Take:
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Consult a CPA – Get tax advice tailored to your business needs.
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Plan for an S Corp Election – If applicable, file early in the tax year.
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Stay Updated on Tax Laws – Follow industry news or work with a tax professional to avoid compliance issues.
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Schedule an Annual Tax Review – Ensure deductions are maximized and liabilities are minimized.
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By following this checklist, you can start your business on the right foot and avoid costly tax mistakes. Need help? Contact Dylan Razzagone, CPA for expert tax guidance.