Sample Deliverable
A Sample Tax Moves Calendar
A hypothetical example of what a year of proactive tax planning actually looks like, quarter by quarter.
This is a hypothetical, illustrative example only. It does not represent an actual client, and specific moves, thresholds, and dollar figures will vary based on your individual situation. It is not tax advice.
Q1
Jan – Mar
- File Q4 estimated payment (due Jan 15) based on actual prior-year income, not a guess.
- Confirm reasonable compensation for the new year with payroll.
- Review prior-year return with CPA for missed deductions before extension deadlines.
Q2
Apr – Jun
- Run a mid-year income projection based on Q1 actuals, not last year’s total.
- File Q1 & Q2 estimated payments sized to actual quarterly revenue.
- Confirm retirement plan contribution elections (Safe Harbor 401(k), profit-sharing).
Q3
Jul – Sep
- Full-year projection using six months of real data — the last real chance to adjust before year-end.
- File Q3 estimated payment.
- Evaluate equipment purchases and bonus depreciation against projected income.
Q4
Oct – Dec
- Finalize entity structure and S-Corp election decisions for next year.
- Execute year-end retirement plan and charitable giving moves.
- Set Q4 estimated payment and prepare the documentation binder for filing.
Q1
Jan – Mar
- Review prior-year return for missed deductions and confirm this year’s bracket targets.
- Set the year’s withdrawal plan across taxable, IRA, and Roth accounts.
- Confirm Medicare/IRMAA bracket based on prior-year income.
Q2
Apr – Jun
- Run a mid-year income projection to check room left in the current tax bracket.
- Identify Roth conversion capacity for the year, if in a lower-income window.
Q3
Jul – Sep
- Execute planned Roth conversions before Q4, while there’s still time to course-correct.
- Review capital gains harvest bands using year-to-date realized gains.
Q4
Oct – Dec
- Finalize RMDs (if applicable) and confirm QCDs are processed before December 31.
- Execute year-end charitable giving and tax-loss harvesting.
- Lock in next year’s IRMAA bracket estimate based on this year’s final income.
Your actual calendar will differ based on your income sources, entity structure, and goals — this sample is meant to show the rhythm of the process, not a plan you should follow as written.
