Tax Documentation for Oregon Small Groups

• Sole Proprietorship
• Partnership
• Corporation
• Subchapter S Corporation
• Non-profit Organizations
• New Business Documentation

All of the following documents for the owner:

• The most recently filed Form 1040 (first 2 pages with a preparer's or owner's signature)
• The corresponding Schedule C, E or F
• If the owner reports income from another business, please provide W-2(s) or 1099(s) for any income reported on the 1040 line for wages, salaries, tips, etc (line 7 on the 2005 form)

One or more of the following documents for the employees (including a spouse if he/she is an employee of the company):

• W-2(s) or 1099(s)
• Form 132

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All of the following are required:

• The most recently filed Form 1065 (4 pages with a preparer's or owner's signature).
• The most recently filed Form 1040 (first 2 pages with a preparer's or owner's signature) for each partner.
• The corresponding Schedule E for each partner.
• W-2(s) or 1099(s) for any income reported on the 1040 line for wages, salaries, tips, etc (line 7 on the 2005 form) for each partner.
• W-2(s), 1099(s) or Form 132 for all other employees.

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All of the following are required:

• The most recently filed Form 1120 (4 pages with a preparer's or owner's signature).
• W-2(s), 1099(s) or Form 132 for all employees.

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All of the following are required:

• The most recently filed Form 1120S (4 pages with a preparer's or owner's signature)
• The most recently filed Form 1040 (first 2 pages with a preparer's or owner's signature) for each owner.
• The corresponding Schedule E for each owner.
• W-2(s), 1099(s) or Form 132 for all employees

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All of the following are required:

• Form 990 (if the organization's income was <$25k, then provide a copy of the most recent quarterly P&L statement)
• W-2(s), 1099(s) or Form 132 for all employees

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• Form of business (sole proprietor, partnership, corporation, etc.; LLC is not an appropriate form of business).
• Copy of business name registration with State
• Letter from bank documenting existence of commercial checking account
• Copy of property casualty insurance policy
• Copy of State payroll tax account statement
• Copy of professional license
• Documentation of payroll for each employee (not including partners or sole proprietors) such as copies of W-2(s), 1099(s), Form 132, or payroll records.
• Draw checks for partners or sole proprietors
• A group is considered a new business when, based upon the inception date of the business, we cannot reasonably expect the required tax documentation to be available.

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