Sole Proprietorship

• Business income and expense records (e.g., receipts, invoices)
• Schedule C (Form 1040)
• Any applicable 1099-MISC forms for income received
• Records of deductible expenses (e.g., home office expenses)
• Information on any business assets bought or sold during the year

Partnership

• Partnership's Form 1065 (information return)
• Schedule K-1 (Form 1065) for each partner
• Business income and expense records
• Records of partnership assets and liabilities
• Any applicable 1099-MISC forms for income received
• Information on any business assets bought or sold during the year

Single-Member LLC

• Schedule C (Form 1040) for sole proprietorship
• Business income and expense records
• Records of deductible expenses
• Any applicable 1099-MISC forms for income received

Multi-member LLC

• Partnership's Form 1065 (information return)
• Schedule K-1 (Form 1065) for each member
• Business income and expense records
• Records of deductible expenses
• Any applicable 1099-MISC forms for income received

S Corp

• S-Corporation's Form 1120-S (information return)
• Schedule K-1 (Form 1120-S) for each shareholder
• Business income and expense records
• Records of deductible expenses
• Any applicable 1099-MISC forms for income received
• Information on any business assets bought or sold during the year

C Corp

• Corporation's Form 1120 (information return)
• Business income and expense records
• Records of deductible expenses
• Any applicable 1099-MISC forms for income received
• Information on any business assets bought or sold during the year