Tax Documentation for Oregon Small Groups

Sole Proprietorship

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):

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.

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.

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

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

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.