I like to present the balance sheet for small S Corporation even when not required as it helps me reconcile beginning and ending cash and helps me locate expenses and contributions that could be overlooked.  And, I think, that it is a tax return with a Balance Sheet is a better product. Downside is that it slows me down as these types of small clients don't keep good books and I need to investigate. The spreadsheet is an example of what I do.

What do you do?