Some tax decisions for 2026 can only be made before December 31, 2026, and others have a deadline in January 2027. If you work with a preparer, the useful thing to do in November or early December is to ask them a short list of questions while there is still time to act on the answers. This guide sets out those questions, the official dates behind them, and how to tell whether the person you are asking is equipped to answer. It is a checklist for a conversation, not advice about what you should do: the right answer depends on your circumstances, which is exactly why the questions go to a credentialed professional.
Scope: tax year 2026, with dates confirmed on IRS and California Franchise Tax Board (FTB) forms published for that year and checked in November 2026. TaxProsOfCA.com is not a tax firm and gives no tax advice.
Why year-end questions are different from filing-season questions
In February, a preparer works with what already happened. In December, some of what goes on the 2026 return is still being decided: how much is withheld from the last paychecks, whether a retirement distribution is taken, when a charitable gift is made. A preparer who only sees you in March cannot help with any of that. If your preparer offers planning, this is when to use it; if they only prepare returns, it is worth knowing now. The site’s explainer on tax preparation versus tax planning covers that distinction.
Dates that anchor the conversation
| Date | What it applies to | Official source |
|---|---|---|
| December 31, 2026 | Required minimum distributions for most account owners already past their first RMD year; 2026 cash charitable gifts for the new non-itemizer deduction | IRS RMD FAQs; IRS Publication 6196 |
| January 15, 2027 | Fourth federal estimated tax payment for 2026 | IRS 2026 Form 1040-ES |
| January 15, 2027 | Fourth California estimated tax payment for 2026 | FTB 2026 Form 540-ES |
| February 1, 2027 | Federal exception: no fourth payment needed if the 2026 return is filed and the full balance paid by this date | IRS 2026 Form 1040-ES |
Question 1: Is your withholding on track for 2026?
If you are paid on a W-2 or receive a pension with withholding, the IRS Tax Withholding Estimator is built for this. It uses your most recent pay stubs and, if you have other income, your most recent return and records of self-employment or gig income. The IRS says the result can help you avoid having too little withheld, “making it less likely you’ll owe a penalty,” or too much, which means smaller paychecks now. If the estimator suggests a change, you give your employer a new Form W-4.
Ask your preparer: given what changed this year, should the remaining paychecks be adjusted, and is a separate California adjustment needed?
Question 2: Is a fourth-quarter estimated payment needed?
The IRS 2026 Form 1040-ES lists the fourth federal payment for calendar-year filers as due January 15, 2027. It adds that you do not have to make that payment if you file your 2026 return by February 1, 2027 and pay the entire balance due with it. California’s 2026 Form 540-ES vouchers show “File and Pay by Jan. 15, 2027” for the fourth installment.
This question matters most if you had freelance, contract or other untaxed income in 2026. If you are not sure which category your work falls into, this guide to telling contract, freelance and employee arrangements apart is a good starting point before the meeting. The site’s own explainer on California estimated tax payments covers how the state calculates the required amounts. People whose pay swings from month to month may also find these notes on budgeting around irregular temp income useful for setting money aside.
Question 3: Does a required minimum distribution apply this year?
According to the IRS RMD FAQs, you must take your first required minimum distribution for the year in which you reach age 73, but you can delay that first one until April 1 of the following year. Later RMDs are due by December 31. The IRS gives its own example: someone who reached 73 in 2024 had a first RMD due by April 1, 2025 and a second by December 31, 2025. The FAQs also describe a 10-year rule for most beneficiaries of accounts whose owners died after December 31, 2019.
Ask your preparer: which accounts are subject to an RMD for 2026, has it been taken, and does delaying a first RMD to April 1 put two distributions in the same tax year?
Question 4: How do 2026 charitable gifts work on your return?
For 2026 returns filed in 2027, IRS Publication 6196 says eligible taxpayers who do not itemize may be able to deduct up to $1,000 of qualifying cash contributions to eligible charities, or $2,000 for married taxpayers filing jointly. The gifts must be cash, made during 2026, to an eligible organization, with records such as receipts or bank statements. The publication notes that donations to donor-advised funds generally do not qualify, and it points to the IRS Tax Exempt Organization Search to check a charity’s eligibility.
Ask your preparer whether you are likely to itemize or take the standard deduction this year, whether your planned gifts qualify, and whether California treats them the same way on your state return.
Question 5: What life changes from 2026 should you know about now?
Marriage, divorce, a new child, a move into or out of California, a home purchase or sale, a new business, or a large one-time payment can all change the return. Telling your preparer in December gives them time to say what records to keep and whether anything should happen before year-end. Once the January tax forms arrive, the same list becomes your document checklist.
Question 6: Will you be available in January and February?
Planning questions are only useful if the preparer can follow through when the forms come in. CTEC advises taxpayers to verify that a preparer will be available year-round. If your current preparer is booked solid or seasonal, December is the time to know it, not April.
Is the person you are asking qualified to answer?
Year-end planning questions go beyond data entry, so it is reasonable to confirm credentials before relying on the answers. In California, CTEC states that only CPAs and their employees, State Bar attorneys, CTEC-registered tax preparers and IRS enrolled agents may prepare returns for a fee. Each has a public lookup; the site’s guide to checking that your preparer is allowed to charge you lists all four.
Frequently Asked Questions
When is the fourth estimated tax payment for 2026 due?
January 15, 2027, for both federal (2026 Form 1040-ES) and California (2026 Form 540-ES) calendar-year filers. Federally, you can skip it if you file your 2026 return by February 1, 2027 and pay the full balance with it.
Can I still deduct charitable gifts if I take the standard deduction?
For 2026 returns filed in 2027, IRS Publication 6196 says eligible non-itemizers may deduct up to $1,000 of qualifying cash gifts, or $2,000 if married filing jointly. Ask your preparer how it applies to you and whether California follows the same rule.
What is the deadline for a required minimum distribution?
The IRS says the first RMD can be delayed until April 1 of the year after you reach 73, and later RMDs are due by December 31 each year.
Should I meet my preparer before the end of the year?
If anything changed in 2026 or you had income without withholding, a short conversation before December 31 leaves time to act. Whether a meeting is worth it depends on your situation, which is a question for the preparer.
Do these dates apply to tax year 2027 as well?
No. Every date on this page is for tax year 2026. Check the IRS and FTB forms for 2027 when they are published.