Tax Preparation Checklist for Businesses   q       Copy of current period balance sheet, income statement, trial balance and general ledger if available q       Prior year financial statements q       List of all business owners including: Name, social security numbers, address, % of ownership, date ownership acquired and detail of distributions q       Schedule of owner fringe benefits received q       Schedule of loans to/from owners including loan agreements q       Details of any related party transactions q       Copies of all payroll forms and 1099 forms for the year q       Amounts of any estimated tax payments q       Listing of interest and dividend income q       Vehicle information and use including vehicle leases q       Information on any employee benefit plans including retirement plans, health insurance, etc. q       Details of meals and entertainment expense q       Any Internal Revenue Service and Department of Revenue correspondence received during the year q       List of any activities in other states q       Details of fixed assets and depreciation schedules q       If you are a new client, a copy of last year's Federal and State tax returns and articles of incorporation, partnership agreement, etc.

Tax Preparation Checklist for Individuals   q       All Statements of Income, such as: o       W-2s o       Interest and Dividend Statements (Form 1099) o       Pension Income Amounts including Social Security o       Individual Retirement Account contributions or withdrawals o       Unemployment Income Statements o       Trust, "S" Corporation, and/or Partnership Income amounts (Form K-1) q       Amounts of mortgage interest and points paid (Form 1098), real estate and auto excise taxes paid, charitable donations (both cash and non-cash), and "out-of-pocket" medical expenses q       Records of child care expenses including amounts and payee including the federal tax ID and address q       Lists of any job related expenses, such as: o       Moving expenses (if your move was job related) o       Tools and other equipment such as computers, etc. o       Safety clothing and uniforms o       Professional books, journals, dues, union dues, etc. q       Amounts of any estimated tax payments q       Details of any capital gains transactions q       If you own rental property or a small business, please include the records pertaining to the property or business. q       If you are a new client, please include a copy of last years return.         Circular 230: As a result of certain perceived abuses, the Treasury Department has promulgated regulations that require all attorneys and accountants who provide certain written communications to a client to include an extensive analysis and disclosure in such written communications. To comply with our obligations under these regulations, we wish to inform you that this communication does not contain all of such analysis and disclosure and was not written or intended by us to be used, and may not be used, by any taxpayer for the purpose of avoiding any tax penalty that may be imposed on the taxpayer. In addition, any tax advice contained in this communication may not be used to promote, market or recommend a transaction.