Scalese CPA, LLC

• 12/31/2025:

  • • Roth conversions

    • Required Annual Distributions (RMD)

    • Tax loss harvesting

    • Qualified Charitable Distribution (QCD) transactions

    • Purchase Virginia land credits

• 1/15/2026: Quarter 4 2025 estimated payments

• 2/2/2026: Issue W-2s & 1099s.

• 3/6/2026: Complex Trusts & Estate distributions (with 65-day rule election)

• 3/16/2026:

  • • S election

    • Partnership/S Corp Tax Returns

    • Maryland & Virginia PTE tax election - due with the filing of the return or extension.

• 4/1/2026: First RMD if you turned 73 in 2025

• 4/15/2026:

  • • Individual/Trust/C Corp Tax Returns (or extension)

    • Quarter 1 2026 estimated payments

    • IRA & HSA contributions (2025 tax year)

• 83(b) elections due 30 days after restricted stock grant date

• ASAP: Consult with Scalese, CPA, LLC

Disclaimer: Tax laws are complex and subject to change. Please consult a qualified tax professional, like Scalese CPA, LLC for advice tailored to your specific needs.

• $7,000 IRA Contributions (+$1,000 age 50 and older)

• $16,500 Simple IRA (+$3,500 age 50-59 and older. +$5,250 age 60 - 63)

• $70,000 SEP IRA Contributions (not to exceed 25% of compensation)

• $4,300 HSA Contribution ($8,550 family plan)

• $2,200 Maximum Child Tax Credit

• $20,000 Virginia Land Credit (per taxpayer)

• $19,000 Annual Gift Tax Exclusion

• $13,990,000 Lifetime Estate Tax Exemption