As the year winds down, small business owners have lots to think about and lots to do to be sure all their paperwork and obligations are in order — especially since so much has changed over the past few years, with more change likely in the months to come.

To help with that, Paychex, Inc. has put together a list of five major tax issues that should be top of mind for businesses as they approach the end of 2017 and plan for the year ahead.

"Changes to current legislation and uncertainty about the future of tax reform present unique challenges—and opportunities—for small business owners," Martin Mucci, president and CEO of Paychex, says in a statement.

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