Eleven year-end moves that still work in December.

December is late for a restructuring and early enough for cash. The list below is the one we walk with clients in the third week of November. None of it requires a new entity. All of it requires a number, not a feeling.

1–4. Cash timing

Invoice after year-end if you are cash-basis and this year is already expensive. Pay January rent and insurance in December if you need the deduction. Bunch charitable gifts into the year you will itemize. Prepay state estimates only if you will actually get the SALT deduction — $10,000 is still the cap for most households.

5–8. Retirement and payroll

Solo 401(k) employee deferrals must hit payroll by December 31; the profit-sharing piece can wait until the filing deadline including extensions. An employer SEP can wait even longer. Owner wage for the S-corp has to be paid in the calendar year — a January catch-up does not count. HSA contributions can be made until April 15 and still count for this year.

9–11. Assets, losses, and the file

Bonus depreciation and Section 179 need the asset in service, not merely ordered. Harvesting a capital loss needs a trade, and the wash-sale rule is still 30 days. Finally: write down the facts. A deduction without a contemporaneous note is a deduction you may not enjoy twice.

We run a November projection for planning clients as a matter of course. If you are not on a planning engagement and want the list applied to your numbers, book the consult before the second week of December. After that we can still file. We cannot always still plan.