Please complete this form to help us prepare your business tax return safely.
What business are you filing?
S Corp
C Corp
C CORP TAX RETURN INTAKE QUESTIONNAIRE
SECTION 1: CORPORATE PROFILE
Legal business name and any DBA names
Employer Identification Number (EIN).
State of incorporation and formation date.
State of incorporation
Formation date.
Principal office address and mailing address (if different).
Principal business activity and NAICS code
Tax year end (e.g., December 31, 2025, or fiscal month).
Accounting method
Cash
Accrual
Hybrid
Is this the first year filing as a C Corporation?
Yes
No
No elements found. Consider changing the search query.
List is empty.
If so, provide formation documents.
*
Has the corporation ever been an S-Corporation or partnership? If yes, give dates and conversion details.
Yes
No
No elements found. Consider changing the search query.
List is empty.
Give details and conversion details
Is the company part of an affiliated group or consolidated return?
Yes
No
No elements found. Consider changing the search query.
List is empty.
Has the corporation made or revoked any elections (§ 163(j) RPTOB, § 168(k), etc.) in 2025?
Yes
No
No elements found. Consider changing the search query.
List is empty.
Describe elections made or revoked
List all state registration numbers and franchise account IDs.
Documents Recommended:
Articles of Incorporation & By-Laws
Prior-year 1120 and all state returns
IRS EIN confirmation letter
Corporate minutes or board resolutions
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*
Yes
SECTION 2: OWNERSHIP & CAPITAL STRUCTURE
List all shareholders (including entities):
Name
SSN/EIN
Address
Class of stock
Shares owned
Acquisition date.
Were any shares issued, redeemed, or transferred in 2025?
Yes
No
No elements found. Consider changing the search query.
List is empty.
Describe the transactions (dates and amounts)
Provide authorized and issued share counts for each class (common, preferred).
Were dividends declared or paid in 2025? If yes, amount and dates.
Yes
No
No elements found. Consider changing the search query.
List is empty.
The amount and dates.
Were there any foreign shareholders (>25%) requiring Form 5472?
Yes
No
Not Sure
No elements found. Consider changing the search query.
List is empty.
Did the corporation acquire or dispose of any subsidiaries or investments?
Yes
No
No elements found. Consider changing the search query.
List is empty.
Provide details of acquisitions or disposals
Documents Recommended:
Stock ledger or cap table
Dividend statements or board minutes
Forms 5471/5472 (if applicable)
Shareholder loan agreements
SECTION 3: FINANCIAL STATEMENTS & RECONCILIATIONS
Provide 2025 financial statements:
Balance Sheet (as of 12/31/2025)
Profit & Loss Statement (1/1 – 12/31/2025)
Trial Balance and General Ledger
Have the books been reconciled through year-end?
Yes
No
No elements found. Consider changing the search query.
List is empty.
Which bookkeeping software do you use?
Provide beginning balances for retained earnings and paid-in capital.
Were any prior-year adjustments made that affect retained earnings?
Yes
No
Describe adjustments and amounts
Provide bank and credit-card reconciliations for all accounts
Any book-to-tax differences (§ 162 expenses, § 274 meals, § 280E, penalties)?
Documents Recommended:
Balance Sheet, P&L, Trial Balance
Prior-year Balance Sheet for comparison
Bank/credit reconciliations
Depreciation schedule
SECTION 4: GROSS RECEIPTS & OTHER INCOME
Total gross receipts for 2025
$
Provide sales by revenue stream (product, service, interest, rent, royalties).
List all Forms 1099 received
1099-NEC
1099-DIV
1099-MISC
1099-INT
Other
Other
Did the company receive any tax-exempt or non-business income?
Yes
No
Did you receive ERC, grant, or forgiveness income in 2025?
Yes
No
Were any installment sales or § 1031 exchanges completed?
Yes
No
Documents Recommended:
1099 forms and merchant statements
Bank statements
Sales tax filings
Contracts or lease agreements
1031 exchange proof
SECTION 5: COST OF GOODS SOLD (1125-A)
Do you maintain inventory? If so, method (FIFO, LIFO, Specific ID).
Yes
No
Method
Beginning and ending inventory values for 2025.
Beginning Inventory
Ending Inventory
Raw materials, labor, and overhead included in inventory?
Raw Materials
Labor
Overhead
Were any § 263A capitalization rules applied or elected out?
Applied
Elected Out
Not Applicable
Were any inventory write-downs recorded?
Yes
No
Documents Recommended:
Inventory schedules and valuation support
Year-end count sheets
COGS reconciliation
SECTION 6: EXPENSES & OFFICER COMPENSATION
List each corporate officer:
Name
Title
Ownership %
Total compensation
Provide copies of Forms W-2 for officers.
$
Were compensation and fringe benefits approved by the board?
Yes
No
Were any bonuses accrued but not paid by 12/31/2025?
Yes
No
Were any expenses paid personally by owners and need reimbursement?
Yes
No
Documents Recommended:
Payroll reports (941, 940, W-2/W-3)
Form 1125-E workpapers
Expense detail or GL export
Receipts for major transactions
SECTION 7: FIXED ASSETS & DEPRECIATION
Provide a complete fixed asset register with date, cost, and Depreciation method.
Any new assets acquired or leased in 2025?
Yes
No
Any disposals or casualty losses?
Yes
No
Yes
Elections for § 179 or bonus depreciation for 2025 (additions after 1/19/2025 may qualify for 100%)
Yes
No
Elections for § 179 or bonus depreciation for 2025 (additions after 1/19/2025 may qualify for 100%)
Documents Recommended:
Asset register and invoices
Depreciation detail
Sale/disposition support
SECTION 8: FINANCING & INTEREST EXPENSE
List all loans and credit lines:
Lender
Purpose
Principal
Rate
Maturity
Any forgiveness or refinancing events in 2025?
Yes
No
Total interest expense and interest income.
Provide Form 8990 if subject to § 163(j).
Documents Recommended:
Loan agreements and amortization schedules
Interest 1098 forms
Prior Form 8990
SECTION 9: TAX CREDITS & PAYMENTS
Did you claim any credits?
Research & Development
Work Opportunity
Energy
Estimated tax payments made for 2025 (quarterly amounts and dates).
Any overpayment carryforward from 2024?
$
Federal or state refunds received in 2025 that affect taxable income?
Yes
No
Documents Recommended:
Payment receipts or EFTPS reports
Forms 3800, 6765, 5884, 8820
Credit calculation support
SECTION 10: STATE & LOCAL COMPLIANCE
List all states where you operated or had employees in 2025.
Were franchise tax returns filed timely?
Yes
No
Not Sure
Provide state apportionment percentages (property, payroll, sales).
Any state audits or notices outstanding?
Yes
No
Documents Recommended:
State returns and workpapers
Apportionment schedule
State ID numbers and accounts
SECTION 11: INTERNATIONAL REPORTING (if applicable)
Did the corporation own ≥10% of any foreign entity? (Forms 5471, 8858, 8865.)
Yes
No
Any transactions with foreign related parties? (Form 5472.)
Yes
No
Any foreign tax credits or withholding?
Yes
No
Provide copies of foreign filings or financials.
Documents Recommended:
Forms 5471/5472/8858 (if required)
Foreign statements and exchange rates
SECTION 12: MISCELLANEOUS & COMPLIANCE
Any IRS or state notices received in 2025?
Yes
No
Any legal settlements, insurance claims, or litigation affecting financials?
Yes
No
Were any political or lobbying expenses incurred (§ 162(e))?
Yes
No
Were any corporate officers added or removed during the year?
Yes
No
Has the corporation adopted or amended a retirement plan (401k, SEP, etc.)?
Yes
No
Provide details of any stock options or equity plans.
Documents Recommended:
IRS correspondence
Legal or insurance documents
Retirement plan filings (Form 5500)
S CORP TAX RETURN INTAKE QUESTIONNAIRE
BUSINESS INFORMATION
What is the legal name of your business?
The DBA names
What is your Employer Identification Number (EIN)?
What is the date and state of incorporation?
What is your principal business address and mailing address (if different)?
What is your principal business activity or NAICS code?
What is your fiscal year end? (e.g., December 31, 2025)
Was this your first year filing as an S Corporation?
Yes
No
Documents Recommended:
Articles of Incorporation
IRS Form 2553acceptance letter
Prior Year 1120-S or K-1S
Business License or State Filings
Documents Recommended:
List each shareholder's
Legal Name
SSN or EIN
Address
Ownership percentage (beginning & end of year)
Date shares were acquired or sold
Were there any ownership changes during 2025?
Yes
No
Did the company issue, redeem, or transfer shares?
Yes
No
Does the company have only one class of stock?
Yes
No
Were there any shareholder distributions (cash, property, or deemed)?
Yes
No
Did any shareholder loan money to or borrow from the corporation? (Include loan terms, beginning and ending balances, and interest paid.)
Yes
No
Were any shareholder health insurance premiums paid or reimbursed by the business?
Yes
No
Were any fringe benefits (auto, housing, etc.) provided to >2% shareholders?
Yes
No
Did any shareholder request a Schedule K-3 for international reporting?
Yes
No
Documents Recommended:
Stock ledger and certificate
Loan agreements or note
Shareholder insurance invoice
W-2s for shareholder officers
Prior-year K-1s
FINANCIAL STATEMENTS
Please provide the following
year-end financial statements
:
Profit & Loss / Income Statement (1/1/2025 – 12/31/2025)
Trial Balance (final version)
General Ledger (optional but preferred)
Were the books reconciled through December 31, 2025?
Yes
No
Not sure
What bookkeeping software do you use (QuickBooks, Xero, Wave, etc.)?
Provide beginning balances for:
Cash accounts
$
Loans payable & receivable
$
Retained Earnings / AAA / OAA / PTI balances at 1/1/2025
$
Were there any prior-year adjustments affecting retained earnings or capital accounts?
Yes
No
Are there any book-to-tax differences (depreciation, meals, penalties, etc.) you are aware of?
Yes
No
Documents Recommended:
2025 Balance Sheet
2025 Profit & Loss Statement
Trial Balance or GL export
Prior-year Balance Sheet (to verify equity)
Bank & credit card reconciliations
INCOME & SALES
What were your total gross receipts or sales for 2025?
$
Provide a breakdown of revenue by category (services, commissions, rentals, etc.).
Did you receive any 1099-K, 1099-MISC, or 1099-NEC income?
Yes
No
No elements found. Consider changing the search query.
List is empty.
1099-K / 1099-NEC / 1099-MISC
Did you receive any other income (ERC refunds, grants, forgiven loans, insurance payouts)?
Yes
No
Other income
Were any assets sold during the year?
Yes
No
Did you have installment or deferred sales?
Yes
No
Did your business collect or remit sales tax? (If yes, specify states.)
Yes
No
List states
Documents Recommended:
Year-end P&L
All 1099 forms
Sales reports or merchant statements
Bank statements (Jan–Dec 2025)
EXPENSES & DEDUCTIONS
List all officer compensation (names and amounts).
Were officer wages reasonable under IRS standards?
Yes
Not Sure
Were payroll taxes (Forms 941, 940, W-2/W-3) filed and paid timely?
Yes
No
Not sure
Were any expenses paid personally by shareholders?
Yes
No
Were there any nondeductible expenses (penalties, lobbying, fines)?
Penalties
Lobbying
Fines
Other
Documents Recommended:
Payroll reports
Forms 941/940/W-2/W-3
Expense detail or general ledger
Proof of charitable donations
FIXED ASSETS, DEPRECIATION & DISPOSITIONS
Provide a complete fixed asset list including:
Description
Date placed in service
Cost
Business use %
Depreciation method
Were any new assets purchased or financed in 2025?
Yes
No
Were any assets sold, exchanged, or retired?
Yes
No
Will you elect Section 179 or bonus depreciation for 2025?
Yes
No
Were any leasehold improvements or capital projects completed?
Yes
No
Documents Recommended:
Fixed asset register
Purchase invoices
Loan documents
Form 4562 from prior year
VEHICLES
Does the corporation own or lease any vehicles?
Yes
No
Was a mileage log maintained?
Yes
No
Was personal use involved (and if so, by whom)?
Yes
No
By Whom?
Did the company reimburse mileage or pay allowances?
Yes
No
Documents Recommended:
Mileage log or app report
Vehicle purchase/lease paperwork
Loan statements
INVENTORY (if applicable)
Do you maintain inventory or manufacture products?
Yes
No
Inventory valuation method (FIFO, LIFO, Specific ID)?
FIFO
LIFO
Specific ID
No elements found. Consider changing the search query.
List is empty.
Were any items written off or adjusted?
Yes
No
Did you capitalize indirect costs under §263A?
Yes
No
Not Sure
Documents Recommended:
Inventory detail reports
Cost-of-goods-sold breakdown
SECTION 9: LOANS, DEBT & INTEREST
List all business or shareholder loans:
Lender name
Purpose
Principal balance 1/1 & 12/31/2025
Interest rate
Maturity date
Were any loans forgiven or refinanced?
Yes
No
Total business interest expense paid?
$
Does the business qualify for the small-business exemption under §163(j)?
Yes
No
Not Sure
Documents Recommended:
Loan Statements
Amortization schedules
Interest 1098s
Form 8990 (if prior year required)
SECTION 10: TAX CREDITS & INCENTIVES
Did you claim or qualify for any credits (R&D, Work Opportunity, Energy, ERC, etc.)?
Yes
No
Not Sure
Provide details of any credit carryforwards from prior years.
Documents Recommended:
Credit computation worksheets
Forms 3800, 6765, 5884, etc.
SECTION 11: STATE FILINGS & COMPLIANCE
In which states did you operate in 2025?
Were annual reports or franchise taxes filed?
Yes
No
Not Sure
Any state tax notices, penalties, or audits pending?
Yes
No
No elements found. Consider changing the search query.
List is empty.
Are payroll and withholding accounts current?
Yes
No
Not Sure
No elements found. Consider changing the search query.
List is empty.
Documents Recommended:
State registration filings
Annual report confirmations
Notices from any tax authority
SECTION 12: GENERAL & OTHER ITEMS
Did your business change address, ownership structure, or bank accounts?
Changed Address
Ownership Structure
Bank Accounts
Were any IRS or state notices received in 2025?
Yes
No
No elements found. Consider changing the search query.
List is empty.
Did the corporation merge, dissolve, or acquire another entity?
Yes
No
No elements found. Consider changing the search query.
List is empty.
Upload IRS or state notices
Were any ownership interests transferred to trusts, estates, or foreign persons?
Yes
No
No elements found. Consider changing the search query.
List is empty.
Provide details of the transfer
Are you aware of any pending legal, insurance, or compliance issues?
Yes
No
No elements found. Consider changing the search query.
List is empty.
Documents Recommended:
IRS/state correspondence
Legal or merger documents
Insurance policies
