last moment to begin preparing to incur this expense. This is a mistake because it is hard to save tax dollars when the tax year is over. A small business owner must rely on his or her accountant to do more than fill out tax forms before the tax deadline. Small business owners need to be proactive and request a meeting with their accountant at the beginning of the 4th quarter of the current tax year. By preparing for the tax season early, a business owner may be able to take advantage of certain provisions within the tax code to benefit his or her business operationally and at the same time, reduce the amount of taxes they owe.