Year-End Tax Planning for High-Income Households (US)
A decision-first checklist to confirm timing, payments, and documents before the year closes.
Updated: 2026-01-21
Answer (2026): Year-end tax planning is a last-look decision check to confirm what has been paid, what will be owed, and which moves are still possible before December 31. It is about timing and documentation, not loopholes.
Context: Best for families with variable income, RSUs, K-1s, or business distributions.
Action: Run the Year-End Tax Projection, then use Estimated Tax Catch-Up to confirm payments.
Last reviewed: January 21, 2026.
Key takeaways
- Most year-end stress comes from missed decision windows, not missed deductions.
- Estimated tax deadlines create urgency when income is lumpy.
- A clean range and a short decision list beat last-minute math.
Earlier is better, but even a late check can prevent a surprise.
The checklist (7 moves)
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Lock the income picture. Base income plus variable income expected before year-end.
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Confirm what has been paid. Withholding and estimated payments to date.
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Map remaining decision windows. What can still change before December 31.
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Run a projection range. Small, medium, or large gap is enough.
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Check estimated tax timing. IRS periods are not calendar quarters. (https://www.irs.gov/faqs/estimated-tax)
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Confirm documentation readiness. Make sure the CPA has the right inputs now, not in March.
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Coordinate the next move. If the gap is meaningful, decide on a catch-up payment or withholding adjustment.
Example scenario
A founder expects a large Q4 distribution and a year-end bonus. The projection shows a medium payment gap, so the family schedules a catch-up payment and avoids an April surprise.
Questions to ask your CPA
- What is our current range if we lock today as the cutoff?
- Which decisions still move the needle before year-end?
- Do any estimated tax deadlines apply to us this quarter?
- Which documents should we deliver now to avoid a late scramble?
Related tools
Related resources
- Year-End Tax Projection Guide
- Estimated Tax Catch-Up Guide
- S-corp Reasonable Compensation
- QBI Deduction Planning
- Backdoor Roth IRA (Form 8606)
- HSA Worth It Decision Guide
- Family Office Blueprint
Related pages
Next step
Run the Year-End Tax Projection and share the output with your CPA so every decision is grounded in real numbers.
Compliance note
This guide is for planning and coordination only. It does not provide tax or legal advice. Confirm decisions with a qualified professional.
Sources
- IRS: Estimated tax guidance https://www.irs.gov/faqs/estimated-tax
- IRS: Publication 505 (estimated tax due dates and rules) https://www.irs.gov/publications/p505
Next steps
Turn insight into action
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