Job descriptions, offer letters, onboarding files, payroll registers and employment tax filings, tied to a headcount schedule that reconciles to them. Where a position is not yet filled, the plan should show the hiring timeline and the budget behind it. Keep the family exclusion visible in the reconciliation rather than buried.
Making the paper match the payroll
A reviewer compares your schedule against records that were generated by ordinary business activity. Numbers that appear only in the business plan invite questions. Reconcile quarter by quarter: positions listed, positions paid, hours worked, family members excluded.
On the capital side, prescribed historical tax records may also be required to establish lawful source and path of funds, so do not assume older years are irrelevant. Counsel confirms which records apply. Rank the evidence by who created it and why.
An employment tax filing submitted to a taxing authority before any petition existed settles a headcount question in a way an internal spreadsheet cannot, because the business exposed itself to consequences by filing it. Place each schedule line beside the strongest such record available, and where only an internal document exists, say so plainly rather than presenting it as equivalent. For positions not yet filled the comparison shifts: the question becomes whether the hiring plan rests on a funded budget, premises with capacity for the staff and dated commitments, or whether it is a table of intentions.