Charlotte, North Carolina – October 01, 2026 – PRESSADVANTAGE –

Scharf Pera & Co., PLLC, a certified public accounting firm serving the Charlotte region since 1977, has published an advisory resource titled “Q3 Tax Check-In: What Charlotte Business Owners Should Review Before the Sept 15 Deadline.” The guide is designed to help local business leaders navigate two significant tax obligations that converge in mid-September and to support proactive financial planning heading into the fourth quarter.

The new Q3 Tax Check In Guide addresses the September 15 date that marks two separate deadlines for many businesses. It represents both the third quarter estimated tax payment date and the extended filing deadline for partnerships and S corporations that requested additional time earlier in the year. The resource outlines the steps business owners can take to confirm they are meeting both requirements.

A central focus of the guide is the recalculation of estimated tax payments. The advisory encourages business owners to compare actual year-to-date income against earlier projections, since income that has shifted during the year can leave a business underpaid. The guide also explains the federal safe harbor rules, which can trigger an underpayment penalty when payment thresholds are not met.

The resource further addresses North Carolina’s pass-through entity tax election, which follows its own estimated payment schedule and requires separate attention from federal obligations. For businesses operating under this election, the guide advises verifying that state-level payments are current and accurately recorded.

Robert Phillips, a partner at Scharf Pera & Co., PLLC, said the September check-in serves an important preventive function for local businesses. “The September 15 deadline often catches business owners managing two obligations at once, and a structured review helps them avoid penalties that are entirely preventable,” Phillips said. “The guide gives Charlotte business leaders a clear framework for confirming where they stand before the date arrives.”

The guide concludes with a review checklist for business owners to work through in advance of the deadline. The items include comparing actual year-to-date income against previous estimates, recalculating safe harbor figures, confirming extension status for partnership and S corporation returns, verifying North Carolina pass-through entity tax payments, and flagging any significant financial events expected before year-end.

Phillips noted that the mid-year review also lays groundwork for later planning. “A thorough September review does more than address the immediate deadline,” he said. “It positions a business for strategic fourth-quarter and year-end tax planning by surfacing issues while there is still time to act on them.”

Scharf Pera & Co., PLLC is a certified public accounting firm based in Charlotte, North Carolina, that has served the area since 1977. The firm provides tailored accounting services for individuals, small businesses, and national corporations, including audit and attest services, financial consulting, new business consulting, and tax planning and preparation services. The firm supports more than 1,000 clients and focuses on helping clients build and protect wealth while navigating current tax and accounting regulations.

###

For more information about Scharf Pera & Co PLLC, contact the company here:

Scharf Pera & Co
Robert Phillips
704-372-1167
Rphillips@scharfpera.com
4600 Park Road, Suite 112,
Charlotte, NC 28209

Media gallery

About The Author
PressAdvantage