The order we can actually read
Send the stack in this order. First the page that chooses the classification, whether that page is an acceptance of Form 2553, an acceptance of Form 8832, or a short note that says neither exists and the default stands. Second, any late request, kept separate so it cannot be mistaken for the acceptance. Third, the certificate and the number letter, as proof the company is real and has an identity. Fourth, the entity return if the classification calls for one. Fifth, the K-1s and the other owner pages that came out of that return.
Bank statements and the reconciliation sit with the close, not at the front. They support the numbers. They do not pick the form. If you staple them on top because they are the thickest bundle, we will move them. You can save that step by sorting once.
Capital rides at the back of the year
Money the owner put in, money the owner took out, and the running capital balance are the rollforward. On a partnership they are capital accounts. On an S corporation they are the equity accounts the return expects, including the year's income and the distributions. Either way they are a year-end page. They are prepared after the classification is known, because the labels on the equity depend on that classification. A rollforward prepared under the wrong classification has to be redone. It cannot be reused as evidence that the wrong classification was right.
We do not need a polished binder. A list of transfers with dates is enough to start, beside the bank pages that show them. The bank page explains why those statements stay in the close and out of the election slot.
What not to send through the form
The form on this site is for the name of the top sheet and a way to reach you. Do not paste account numbers or full returns into it. Bring those to the call, or to the channel we name once an engagement exists. A photo of the acceptance letter's first page, with the year visible, is the highest value page in the whole stack. If that page is missing, say missing. We would rather start there than receive forty statements and a shrug.
The labelled shop on the illustration page shows this order with no client and no dollars. Your stack can be messier. A messier stack still gets read in the order written on this page. If you want a person to sort it with you, this is who reads.
We can take the stack
Name the first sheet you can send, and the year you want read.
You will be talking to the Steven Palmieri practice.