
Your Q4 2026 Tax-Planning Checklist: 10 Moves to Make Before December 31
Ten IRS-smart moves before December 31: place equipment in service, max out 401(k)s, bunch charitable gifts, and prep 1099s under the new $2,000 rule.
#tax-deadlines
Important tax filing deadlines and compliance dates to remember

Ten IRS-smart moves before December 31: place equipment in service, max out 401(k)s, bunch charitable gifts, and prep 1099s under the new $2,000 rule.

The IRS still-working exception lets non-5% owners delay 401(k) RMDs past 73 until retirement — but only from a current employer plan that allows it.

Greece taxes freelancers on imputed income of 12,320 euros for 2026 — and B2B e-invoicing via myDATA is mandatory from October 1.

Saint Lucia waives 100% of penalties and interest on tax arrears through 2025 if you pay the principal by December 2027. File first, then settle.

Seattle, Washington's 2026 B&O tax starts at $2 million, but $0 returns are still due; out-of-city sellers at or below $4,000 need no license.

Bahrain's 15% DMTT now binds MNE groups over EUR 750M: US-parented groups with a Bahrain entity must register or risk BHD 100,000 fines and evasion charges.

Most US employers file Form 941 quarterly plus Form 940 once a year; Form 944 is annual only if the IRS notifies you in writing. Fix errors with Form 941-X.

Honduras waives penalties on tax arrears through 2025 if paid by October 12, 2026 — and extends RIT duty-free imports five years for exporters.

States set LLC annual reports on a fixed date, your anniversary month, or a two-year cycle — miss one and Florida alone adds a $400 late fee before dissolution.

Section 444 lets an S corp or partnership elect a Sept 30, Oct 31 or Nov 30 year end with Form 8716 — in exchange for a Form 8752 deposit due every May 15.

File by October 15 and the IRS failure-to-file penalty — 5% a month, ten times the failure-to-pay rate — stops; it is also the last day to fund a 2025 SEP-IRA.

A US investment club is a partnership from the first deposit — Form 1065 is due March 15 every year, and filing late costs $255 per partner per month.