✅ Income Review

• ☐ Gather all 2025 income documents (W-2s, 1099s, K-1s, retirement statements)

• ☐ Identify one-time or unusual income (bonuses, asset sales, distributions)

• ☐ Confirm income matches what was expected during the year

• ☐ Note any income spikes that may trigger phaseouts or higher Medicare costs

• Georgia offers certain retirement income exclusions, but timing errors or excess income can reduce or eliminate them. Review carefully before filing.
• Utah’s flat income tax means federal income planning drives most of the outcome. Federal surprises usually flow straight through to Utah taxes.

✅ Withholding & Estimated Taxes

• ☐ Compare total withholding and estimates to actual 2025 tax liability

• ☐ Identify any underpayment or overpayment

• ☐ Adjust 2026 withholding or estimates to avoid repeating issues

• ☐ Confirm extension payments were applied correctly (if applicable)

• Georgia penalties often mirror federal issues — fixing withholding now prevents state and federal penalties later.
• Utah penalties are often avoidable if federal estimates are accurate. Federal underpayments usually signal Utah underpayments as well.