The fastest way to make January miserable is to treat December 31 as the starting line for year-end close. By then, the calendar is full, vendors are harder to reach, team members are taking time off, and every unresolved item has become urgent. October gives a property-management firm something January cannot: room to investigate. Begin with 1099 readiness. Identify the vendors who may require a form, then confirm that the company has the right legal name, address, tax class