Want to save some tax dollars? The National Society of Accountants offers these end-of-the-year savings tips for business owners.

• Buy now. Make payments in 2006 for 2007 needs, including office supplies, repairs, maintenance and advertising.

• Set up a retirement plan. Opening an SEP or an IRA can lop a mint from your tax bottom line.

• Write off bad debts. If you use the accrual basis to account for income, then you can deduct bad debts when they are partially or totally worthless.

• Review building depreciation. If your business has purchased or substantially renovated a building, get your accountant to analyze its components to see if any or all of it qualifies for a shorter depreciation schedule.

• Shift how you do business. Tax laws change, so it could be time for you to switch from sole proprietor to c-corporation or s-corporation.

• Take a hard look at your accountant. Is he doing the job or should you find someone who better understands your business?