November Year-End Bookkeeping Checklist for Small Businesses
The season is wrapping up and year-end is closer than it looks. For many Wisconsin small businesses — especially campgrounds — November is the right time to tidy the books, close seasonal payroll, and get ahead of W-2s, 1099s, and early-2027 filings.
Campground wrap-up: seasonal close, staff, and sales tax
If you run a campground or similar seasonal business:
- Finish seasonal payroll and tip / overtime reporting.
- Reconcile lodging / room tax and Wisconsin sales tax to reservation and POS totals.
- Close out seasonal receivables before the books freeze for year-end.
- File every required sales-tax period, even when tax due is zero.
Coulee Region Bookkeeping / CSAW Associates is a WACO member, and works with and consults for WACO members.
Year-end bookkeeping cleanup checklist
- Clear out old uncleared items such as stale checks and deposits that never landed.
- Check your receivables and payables. Follow up on overdue invoices and make sure your bills are entered.
- Collect receipts for bigger purchases, equipment, and vehicles.
- Count inventory at year-end if you carry it.
W-2 and 1099 prep
- W-2 (2026 wages): due to employees and to the SSA by February 1, 2027. Source: https://www.irs.gov/instructions/iw2w3
- 1099s and W-9s: collect a Form W-9 from every contractor before year-end. 1099-NEC (threshold for most nonemployee pay in 2026 is $2,000) is due to the IRS and recipients by February 1, 2027. 1099-MISC is due to recipients by February 1, 2027 and to the IRS by February 28, 2027 on paper or March 31, 2027 electronically. Source: https://www.irs.gov/instructions/i1099mec
- E-file rule: 10 or more information returns generally must be filed electronically.
Quarterly filings and early-2027 deadlines
- Form 941, Q4 2026: due February 1, 2027; if all required deposits were timely and in full, filing may extend to February 10, 2027. Source: https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-due-dates
- Wisconsin WT-6 (monthly/quarterly): last day of the following month; Q4 / December period → February 1, 2027. Source: https://www.revenue.wi.gov/Pages/FAQS/pcs-with.aspx
- Wisconsin WT-7 and wage / info returns with WI withholding: February 1, 2027. Same source.
- Q4 estimated tax (1040-ES): January 15, 2027 (Friday). Optional if you file the 2026 return by February 1, 2027, and pay in full. Source: https://www.irs.gov/pub/irs-pdf/f1040es.pdf
- Wisconsin sales and use tax: generally last day of the month after the period (20th for early monthly filers); file every period even if $0. Source: https://www.revenue.wi.gov/Pages/FAQS/pcs-sales.aspx
Getting ready for tax season
Start a folder for documents arriving in January and note big changes from this year. We offer tax preparation and filing.
We’ve also refreshed our website, and a secure document drop is coming soon to make tax season easier. To our campground clients: enjoy a restful off season, and have a happy Thanksgiving!
Please do not email sensitive documents; use our secure upload when available, or contact us for a safe handoff.
CSAW Associates (Coulee Region Bookkeeping) — https://www.couleebookkeeping.com/
Email: couleebookkeeping@gmail.com · Office: 608-779-2143 · Mobile: 608-667-0142
We’re here whenever you need us.
CSAW Associates: working together to grow your business.