# Black Lentil tax masterclass — working pages

**Companion to the September 20, 2026 U.S. federal edition.** These are organizational templates, not tax returns or a tax-liability calculator. Keep completed copies privately. Do not enter Social Security numbers, [EINs](https://www.irs.gov/businesses/employer-identification-number), bank credentials or tax documents into a public website.

## Worksheet A — My obligation map

Business label: __________

Tax year: __________  Accounting method, if confirmed: __________

Legal structure: __________  Federal tax classification: __________

Evidence establishing classification/election: __________

Who confirms an uncertainty and by when: __________

| Obligation to investigate | Applies / not applicable with reason / unresolved | Responsible taxpayer | Agency and official source | Form or payment type | Verified due date | Person responsible | Evidence of completion |
|---|---|---|---|---|---|---|---|
| Individual federal income and self-employment taxes | | | | | | | |
| Entity federal income or information return | | | | | | | |
| Federal employment taxes and returns | | | | | | | |
| Contractor information reporting | | | | | | | |
| State/local income or business taxes | | | | | | | |
| State/local sales and use taxes | | | | | | | |
| State/local employment obligations | | | | | | | |
| Industry-specific taxes | | | | | | | |

Research every state where the business has locations, workers or relevant sales activity. Record the responsible state/local agency and get help determining whether that activity creates an obligation. This worksheet does not determine nexus or registration requirements.

**Finished means:** Each row is supported, explicitly inapplicable with a reason, or assigned for resolution. Blank is not the same as zero obligation.

## Worksheet B — Evidence and reconciliation

Month/period: __________  Accounts and processors included: __________

| [Reconciliation](/library/glossary#reconciliation) item | Amount | Supporting record | Explanation or open question |
|---|---|---|---|
| Gross customer payments | | | |
| Less refunds | | | |
| Less processor fees | | | |
| Other adjustments, each separately identified | | | |
| Settlement timing/reserves | | | |
| Expected deposits | | | |
| Actual deposits | | | |
| Unexplained difference | | | |

Do not use the expected-deposit total as taxable income without reviewing the underlying transactions and applicable accounting treatment.

| Purchase or disputed transaction | Amount/date/payee | Business purpose | Evidence location | Personal/business allocation and basis | Proposed treatment | Reviewer | Resolution/deadline |
|---|---|---|---|---|---|---|---|
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |

**Finished means:** Totals reconcile or the exact difference remains assigned. Deductions awaiting review are identified rather than silently accepted.

## Worksheet C — Calculation, reserve and payment

Taxpayer label: __________  Jurisdiction: __________  Tax year: __________

Calculation prepared by/date: __________  Source worksheet or professional calculation: __________

Method and assumptions, including household income/withholding where relevant: __________

Trigger for recalculation: __________

| Separate fact | Amount or record |
|---|---|
| Expected full-year liability from reviewed calculation | |
| Required prepayment target and method | |
| Withholding/credits accounted for in that calculation | |
| Prior estimated payments and tax-year credits verified | |
| Next required installment from the calculation | |
| Cash presently reserved for that installment | |
| Funding gap | |
| Transfer opportunities before the deadline | |
| Planned transfers and dates | |
| Potential filing-time balance still to fund | |

Funding gap = next installment minus cash reserved, floored at zero. Funding gap divided by remaining transfer opportunities is a cash transfer plan, not an estimated-tax method. If there are no remaining opportunities or cash is insufficient, assign the shortfall for immediate resolution.

| Payment action | Record |
|---|---|
| Correct agency, taxpayer, tax type and tax year confirmed | |
| Due date and any applicable relief checked | |
| Amount authorized | |
| Person responsible for payment | |
| Scheduled date | |
| Confirmation reference, stored privately | |
| Actual debit verified/date | |
| Agency credit/status checked/date, where available | |
| Unresolved mismatch and next action | |

**Finished means:** The payment is verified against the intended obligation. A planned transfer or scheduled payment is not marked as credited prematurely.

## Worksheet D — Preparer handoff and filing close

Preparer/contact: __________  Engagement scope confirmed: __________

Returns and jurisdictions included: __________

| Handoff item | Evidence location or missing item | Responsible person | Needed by |
|---|---|---|---|
| Prior returns and elections | | | |
| Reconciled books and included accounts | | | |
| Income/information-return reconciliation | | | |
| Expense and mixed-use support | | | |
| Asset activity | | | |
| Payroll/contractor records if applicable | | | |
| Estimated payments and credits | | | |
| Material business/household changes | | | |
| Unresolved treatment questions | | | |

Three decisions needing an answer:

1. Facts and alternatives: __________  Answer/calculation needed: __________  Decision date: __________
2. Facts and alternatives: __________  Answer/calculation needed: __________  Decision date: __________
3. Facts and alternatives: __________  Answer/calculation needed: __________  Decision date: __________

### Close each return separately

- [ ] Taxpayer, jurisdiction, tax year and return type verified.
- [ ] Draft reviewed; open questions answered or explicitly escalated.
- [ ] Final return authorized and retained.
- [ ] Filing acceptance or appropriate delivery evidence retained.
- [ ] Any rejection corrected and the resulting status verified.
- [ ] Payment amount, year and type independently checked.
- [ ] Payment debit and available agency record checked.
- [ ] Next estimated-payment plan and future deadlines recorded.
- [ ] Record-retention requirements confirmed for each relevant category.
- [ ] Exceptions have a named person, next action and follow-up date.

The checklist is not a statement that the business is legally compliant. It records the evidence available for this bounded filing/payment workflow.