10/08/2026
D2D reps: December 31 could be the most expensive payday of your year.
Here’s why.
Get your $100K backend check in December 2026? Your tax bill comes due in April 2027.
Get that same check in January 2027? Your tax bill isn’t due until April 2028.
That’s 12 extra months to put your money to work.
As a cash-basis taxpayer, timing matters.
Same $100K. Same tax liability. A whole lot more flexibility.
Just make sure you aren’t subject to constructive receipt in 2026, and remember that estimated tax payments may still be required during 2027.