Tax Preparation Coordination
Purpose
Defines how Spartan coordinates annual and quarterly tax preparation — ensuring records are organized, deadlines are met, and the accountant has everything needed to file accurately and on time. ## Who This Applies To
Josh (owner), the Operations Manager (accounting records), and the external accountant. ## Tax Calendar — Key Dates
| Item | Deadline | Owner |
|---|---|---|
| Q1 Estimated Tax Payment | April 15 | Josh / accountant |
| Q2 Estimated Tax Payment | June 15 | Josh / accountant |
| Q3 Estimated Tax Payment | September 15 | Josh / accountant |
| Q4 Estimated Tax Payment | January 15 (next year) | Josh / accountant |
| W-2s issued to employees | January 31 | the Office Admin (Paylocity) |
| 1099s issued (if applicable) | January 31 | the Office Admin |
| Business return filing | March 15 (S-corp) or April 15 | Accountant |
## Pre-Tax Season Preparation (December – January)
### What the Office Admin Prepares
- Full year P&L from accounting system
- Payroll summary from Paylocity (total wages, employer taxes, commissions)
- All bank and credit card statements for the year
- Tradeshift purchase records (materials and vendor payments)
- Enterprise gas card statements
- Insurance premium receipts
- Any loan statements or financing agreements
### What Josh Reviews Before Sending to Accountant
- Major capital purchases (vehicles, equipment) — confirm depreciation treatment
- Any personal expenses that may have run through the business (identify and separate)
- Owner distributions/draws taken during the year
## Employee Tax Documents (Paylocity)
- W-2s are generated and distributed through Paylocity. - All employees should have Paylocity access to retrieve their own W-2s. - Any corrections to prior-year W-2s must go through the Office Admin. - Do not provide employees with verbal wage verification for loans or tax purposes — direct them to Paylocity or a formal VOE (Verification of Employment) from the Office Admin. ## Cash Price Policy — Tax Relevance
Spartan does not offer cash prices. From Slack: this policy exists specifically because of tax implications — cash transactions that bypass the system create tax exposure. All revenue goes through ServiceTitan invoices. ## Independent Contractors (if applicable)
- If Spartan uses 1099 contractors, the Office Admin must track payments throughout the year. - Issue 1099-NEC to any contractor paid $600+ in a calendar year. - Confirm contractor status with accountant before treating someone as a 1099 — misclassification creates significant tax liability. ## Important Notes
- Do not wait until April to start tax prep. Start pulling records in December. - Estimated tax payments are the owner's responsibility — missing them results in penalties. - All income goes through ServiceTitan — do not accept cash payments that bypass invoicing. ## Related SOPs
- P&L Review Process — source data for tax prep
- Payroll & Direct Deposit Setup — Paylocity W-2 process
- Cash Flow Management — funding estimated tax payments