This Q4 bookkeeping checklist covers every deadline between October and December 2026 for a Los Angeles small business. The third-quarter payroll returns and California sales tax return are due at the start of November. CDTFA prepayments follow on November 24 and December 24. Then comes the year-end work that has to be finished by December 31 so January is calm. Most of the quarter is preparation, not filing.
This guide is for owners who keep their own books in QuickBooks Online or Xero, or who want to know what their bookkeeper should be doing this quarter. You will get the dated list, the prep behind each date, and the year-end checks that save the most money in January. It mirrors our Q3 bookkeeping checklist, and it is the list we work from for every client at Books LA.
The Q4 bookkeeping checklist, by date
| Date | What is due | Who it applies to |
|---|---|---|
| October 31, moves to Monday, November 2 | Q3 federal payroll return (Form 941) and the Q3 FUTA deposit if the liability reached $500 | Employers |
| October 31, moves to Monday, November 2 | Q3 California payroll returns (DE 9 and DE 9C) | California employers |
| October 31, moves to Monday, November 2 | Q3 California sales tax return (July through September) | Seller’s permit holders on quarterly filing |
| November 24 | CDTFA October prepayment | Larger sales tax accounts on prepayment schedules |
| December 24 | CDTFA November prepayment | Same accounts |
| December 31 | Inventory count, fixed asset list, 1099 vendor list, W-9s on file, every month reconciled | Everyone who wants a clean January |
| January 15, 2027 | Q4 federal estimated tax payment (general information; your CPA sets the amount) | Owners with quarterly estimates |
| January 31, 2027 | 1099-NEC and W-2 forms to recipients and the IRS; Q4 payroll returns | Everyone who paid contractors or employees |
The three October 31 dates fall on a Saturday in 2026. The IRS, the EDD, and the CDTFA all move a weekend due date to the next business day. In 2026 that is Monday, November 2. Sources: the IRS employment tax due dates, the EDD’s required filings page, and the CDTFA’s filing dates. We still tell clients to file by Friday, October 30. A deadline that depends on a weekend rule is not one to test.
The November 2 cluster: payroll and sales tax
Three returns share the first business day of November, and all three report the quarter that just ended.
- Form 941. Reports Q3 wages and federal payroll taxes. If a provider such as Gusto or QuickBooks Payroll files it, log in and confirm the Q3 return shows as submitted. The IRS gives ten extra days to file if every deposit was on time. Do not plan on it.
- FUTA deposit. If your federal unemployment liability for the year reached $500 by September 30, the deposit is due with the same deadline. Under $500 carries to the next quarter.
- DE 9 and DE 9C. California’s quarterly contribution return and wage report. Our California payroll taxes guide explains what each line should tie to. The DE 9 totals should equal the quarter’s wages and payroll liabilities in the books, to the dollar.
- Sales tax return. Covers July through September sales. Reconcile the quarter’s sales to the books and to the point-of-sale or ecommerce reports before filing. The full rules are in our California sales tax guide. File even if the number is zero.
The bookkeeping behind all four is the same: the September close. If September is reconciled, every one of these returns is a report you print, not a number you reconstruct.
November and December: the prepayments and the quiet month
Only larger sales tax accounts make CDTFA prepayments, due November 24 for October and December 24 for November. If you are on that schedule, the amount comes from the month’s taxable sales, so the month has to be closed by the 20th. For everyone else, November and December have no filing deadlines. That is why the real Q4 bookkeeping checklist is a preparation list.
The year-end checklist: finish by December 31
Everything below is cheaper to do in Q4 than in January, when your CPA is waiting and the 1099 deadline is three weeks away.
- Collect W-9s now. For payments made in 2026, the 1099-NEC threshold is $2,000, up from $600. Pull a report of every vendor paid $2,000 or more this year, and get a W-9 from any that is missing. The 1099-NEC is due to recipients and the IRS by January 31, per the IRS. A vendor who ignored you in December will ignore you in January too.
- Review the 1099 vendor list for classification. Corporations are generally exempt from the 1099-NEC; LLCs taxed as partnerships or sole proprietors are not. The W-9 tells you which. Confirm edge cases with your CPA.
- Count inventory on December 31. Retail, ecommerce, and restaurants all need a physical count. Book the adjustment so the balance sheet matches the shelf.
- Update the fixed asset list. Every purchase over your capitalization threshold this year, with date and cost, so the CPA can calculate depreciation. Equipment bought in December counts.
- Reconcile every month through December. Bank, card, loan, and payment processor accounts. A year with twelve reconciled months is what makes the CPA package fast. Our monthly bookkeeping close post lists the full routine, and the free DIY monthly close checklist puts it on one page.
- Clear the parking lots. Undeposited Funds, “Ask my accountant,” and any suspense balance should be empty before the year closes.
- Check owner draws and loans. Every owner withdrawal coded as a draw, every owner contribution coded as equity or a loan, with a note. These are the first questions a CPA asks.
- Book the CPA meeting in December. Calendars fill. A January slot booked now beats a March slot found later.
The Los Angeles layer
Two local items belong on a Los Angeles Q4 bookkeeping checklist even though nothing is filed this quarter. The City of Los Angeles business tax renewal for 2027 is based on your 2026 gross receipts. It is due at the end of February. Our Los Angeles business tax guide covers the exemption and the dates. Get the gross receipts number ready in December, by city if you operate in more than one. Westside businesses with Santa Monica, Culver City, West Hollywood, or Beverly Hills certificates track the same number per city; our Westside business license guide has each city’s calendar.
Second, the holidays. For retail, restaurants, and ecommerce, Q4 is the cash flow quarter. Processor holds, inventory bought in October and sold in December, and seasonal staff all hit the bank account at different times. None of them line up with the sales. The 13-week cash view in our Q4 cash flow planning post is the tool for it.
Twenty minutes a week, in this order
- Week 1 of October: close September. Reconcile every account, then print the Q3 payroll and sales reports you will file from.
- By October 30: file the 941, DE 9, DE 9C, and sales tax return, or confirm the provider did. Deposit FUTA if it reached $500.
- November: run the vendor report, send W-9 requests, close October by the 15th.
- December: close November, update the fixed asset list, schedule the inventory count, book the CPA, pull the gross receipts number for the city renewal.
- December 31: count inventory. Then close December in the first two weeks of January, before the 1099s go out.
How Books LA handles this
Every client close in October includes the Q3 tie-outs, so the November 2 returns are printed from reconciled books. In November we send each client their 1099 vendor list with the W-9 gaps marked, and in December we prepare the year-end package the CPA will ask for. If your books are behind going into Q4, a $495 bookkeeping review will show what has to happen before December 31. Our monthly packages describe what each level includes.
Frequently asked questions
When is the Q3 2026 Form 941 due?
October 31, 2026, which is a Saturday, so the IRS moves it to Monday, November 2. Employers who deposited every payroll tax on time get ten additional calendar days to file. The Q3 FUTA deposit, if the liability reached $500, follows the same deadline.
When is the Q3 California sales tax return due?
October 31 for quarterly filers, moved to Monday, November 2 in 2026 under the CDTFA’s weekend rule. Accounts on prepayment schedules also owe the October prepayment on November 24 and the November prepayment on December 24. Confirm your filing frequency in your CDTFA account.
What is the 1099 threshold for 2026 payments?
$2,000 for payments made during 2026, up from $600 in prior years. The form is still due to recipients and the IRS by January 31. Collect W-9s from every vendor at or above the threshold before year-end, and confirm classification questions with your CPA.
Do I need to file the DE 9 if I paid no wages in Q3?
Yes. The EDD treats you as an employer until the account is closed, so a DE 9 and DE 9C are required even for a quarter with no payroll. File a no-payroll return through e-Services for Business rather than skipping it.
What should be done before December 31?
The physical inventory count, the fixed asset list, the 1099 vendor list with W-9s on file, owner draws and contributions coded correctly, and every month reconciled through December. Those items are what the CPA package is built from in January.
Does Q4 include any Los Angeles deadlines?
No filings, but the 2027 City of Los Angeles business tax renewal is based on 2026 gross receipts and comes due at the end of February. Pull the number in December. Westside cities with their own certificates each want the receipts earned inside that city.
Can a Q4 bookkeeping checklist help if my books are months behind?
It tells you what the deadlines are, but the November 2 returns still need September closed. If the books are more than a quarter behind, treat it as a catch-up project first, then work the list. Our catch-up bookkeeping cost guide explains what that involves.
If you want someone to run this list with you before November 2, book a short call and we will go through last quarter together.
This post is general information, checked against IRS, EDD, and CDTFA pages in October 2026. Dates and thresholds change, so confirm yours with the agency. Books LA provides bookkeeping services and does not advise on income tax. Estimated tax amounts and 1099 classification questions belong with your CPA or enrolled agent. We work with clients’ CPAs on those matters.
