Checklist of documents to bring (or have ready) when filing your 2025 business taxes (covering the 2025 tax year, filed in 2026) with a professional tax preparer like Lucita Accounting Firm. This applies to small businesses, including sole proprietors (Schedule C), single-member LLCs, partnerships (Form 1065), S corporations (Form 1120-S), C corporations (Form 1120), and specialized operations like trucking companies.

Not every item applies to every business—your tax pro will tailor it to your entity type (e.g., Schedule C for sole proprietors, separate returns for corporations). Bring what you have, and we’ll help fill in any gaps, often by pulling IRS transcripts or advising on next steps.

1. Business & Personal Identification

• Employer Identification Number (EIN) confirmation letter from the IRS (or your SSN if sole proprietor without EIN).

• Business legal name, address, and structure (e.g., sole prop, LLC, S corp, C corp, partnership).

• Articles of organization/incorporation, operating agreement, bylaws, or partnership agreement (especially for LLCs, partnerships, S corps, or C corps).

• Copy of IRS S election approval (Form 2553 acceptance letter) if applicable.

• Government-issued photo ID (driver’s license, passport, etc.) for the owner(s)/principal(s).

• Prior year’s business tax return (e.g., Schedule C from 2024 Form 1040, Form 1065, 1120, or 1120-S) — crucial for carryovers and accuracy.

2. Income Documents (All Records of Money Received in 2025)

• 1099-NEC and 1099-MISC forms (non-employee compensation, freelance, contract payments).

• 1099-K forms (from payment processors, apps like PayPal/Stripe, online marketplaces, or gig platforms).

• All sales invoices, receipts, or records of gross receipts/revenue (from accounting software, POS systems, or bank deposits).

• Bank statements showing all business income deposits.

• Form 1099-INT, 1099-DIV, or other investment income related to the business.

• Records of any other income (e.g., rental income from business property, refunds, or reimbursements).

3. Expense & Deduction Documentation (Proof for Every Deductible Business Expense)

• Bank and credit card statements (all 12 months) for business accounts — highlight or categorize expenses.

• Receipts, invoices, and canceled checks for major expenses (e.g., supplies, advertising, utilities, rent, insurance, professional fees).

• Mileage logs or vehicle expense records (especially critical for trucking companies — include dates, miles, purpose, fuel receipts, tolls, repairs, insurance, registration).

• Home office details if claimed (square footage of office vs. home, utility bills, mortgage interest, property taxes, or simplified method calculation).

• Payroll records if you have employees (W-2s issued, payroll summaries, Forms 941/944/940 filed, state unemployment filings).

• Depreciation schedules or records of fixed asset purchases (equipment, vehicles, computers — include cost, date placed in service).

• Business use percentage records for shared assets (e.g., cell phones, internet).

• Health insurance premiums paid for self-employed owners (if claiming deduction).

• Retirement contributions records (e.g., SEP-IRA, SIMPLE IRA).

4. Other Key Items

• Profit and loss statement (year-end) and balance sheet (if available from your bookkeeping).

• General ledger or detailed trial balance (if you use accounting software like QuickBooks).

• Any 1099s you issued (e.g., copies of 1099-NEC/MISC you sent to contractors).

• Estimated tax payments made (Form 1040-ES for sole props, or corporate estimated payments).

• Payroll tax forms filed (e.g., Forms 941, 940, state equivalents).

• Any IRS or state notices/letters received in 2025 or prior years.

• Books of account or access to your accounting software/portal (many pros can review digitally via secure upload).

Pro Tip from Lucita Accounting Firm: For trucking or transportation businesses, prioritize detailed mileage/fuel logs, IFTA reports, toll receipts, and vehicle maintenance records — these often unlock significant deductions. Organize digitally (scans, photos, or exports) and upload via our secure client portal for faster service. Missing items? We can guide you or reconstruct where possible.

Ready to file your business taxes or have questions? Book your appointment today at lucitaaccountingfirm.com or call (770) 873-0040.

We’re experts in small business, trucking, and maximizing deductions for owners like you—let’s get your 2025 return filed accurately and stress-free! 🚚💼