Glossary · Reading the business
In short
These are official documents filed with tax authorities, reporting a business's income, expenses, and taxes owed. They are crucial for verifying reported revenues and profits.
Always request at least three years of business tax returns and the seller's personal returns for add-back verification. Your CPA will compare them to the financial statements, as tax filings are less prone to manipulation than internal books. The SBA requires IRS transcripts (4506-T) to confirm these.
SOP 50 10 — Lender and Development Company Loan Programs
U.S. Small Business Administration · SBA Standard Operating Procedure
SBA Form 1919 — Borrower Information Form
U.S. Small Business Administration · SBA form
Last checked 2026-06-15. Official sources control — verify before relying on any rule for a live deal.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
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