CHECKLIST

OWNER LISTING CONTAINING THE FOLLOWING: (Shareholder, Partner or LLC Member)

• Name
• Address
• Social Security or Taxpayer Identification Number
• Relationship to other owners, if applicable
• If any owner is a foreign person or entity
• Type of entity (individual, trust, corporation, LLC, partnership, etc.)
• Number of shares/units and percentage of ownership (indicate if there are separate profit and loss sharing percentages)
• If the business is an LLC taxed as a partnership, also indicate designation (general, limited or managing)

OWNERSHIP ITEMS THAT OCCURED

• Additional investment received/earned from/by an owner
• Dividends or distributions paid to an owner
• Guaranteed payments made to an owner
• Loans from an owner or loans to an owner (or a person or entity related to an owner)
• Debt guaranteed by an owner (directly or indirectly)
• Sale or exchange of an ownership interest
• Any other changes in ownership

BUSINESS DOCUMENTS – If we did NOT prepare your tax return last year

• Form SS-4, Employer Identification Number
• Shareholder, Partnership or LLC Agreement
• Details pertaining to any special tax allocations or treatment
• Previous federal income tax returns for the prior 3 years (including depreciation schedules)
• Previous state income tax returns for the prior 3 years, if applicable

FOR S-CORPORATIONS ONLY (1120S)

• Form 2553, Election by a Small Business Corporation
• Notice from the IRS showing that they will be treating you as an S-Corporation