Business Continuity Planning Toolkit | Page 41

File final tip income and allocated tips information return. Report capital gains or losses. Report partners’/shareholders’ shares. File final employee pension/benefit plan. Issue payment information to subcontractors. Report information from issued 1099 forms. Consider allowing S corporation election to terminate. Report business asset sales. Report the sale or exchange of property used in your trade or business. 40 © 2008 – 2012 Zywave, Inc. All rights reserved.