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Know your next step.

Update your 2026 estimate and arrange any required payment. Estimated payments are generally required when you expect to owe at least $1,000 after withholding and refundable credits and those payments will fall below the applicable threshold.

Confirm your extension, collect missing income statements, check records supporting deductions and credits, and send your preparer the remaining documents. Review any outstanding tax separately.

Confirm the entity’s federal classification, tax year, extension, and owner information with your preparer. Finish the books and provide required Schedule K-1 information, with Schedule K-3 where applicable.

Separate business and personal payments, reconcile gross reported payments with your records, and check for errors. Keep records of refunds, fees, sales, and personal transfers. Gifts and personal reimbursements generally should not be reported as business payments.

Gather U.S. travel dates, immigration documents, and income records. The substantial presence test generally requires at least 31 current-year days and 183 weighted days over three years: all current-year days, one-third of the prior year, and one-sixth of the second prior year.

Gather account details and maximum 2025 balances, then confirm whether reporting is required. The FBAR is filed electronically with FinCEN separately from the federal income tax return; no extension request is needed for the regular October extension.

Confirm where your entity was created and whether it falls within the remaining foreign reporting-company definition. Use current FinCEN guidance to determine any reportable foreign individuals and applicable deadlines.