Include all tax returns and related forms, such as estate tax returns, those related to minor children, unfunded trusts, foreign financial accounts, and state filings, even if the client falls below the filing threshold in the current year or if no tax is due.
Remember to include IRS and state correspondence with due dates for notices and information document requests. Consider including dates to follow-up with the client or tax agency if you have not heard from them.
Consider memorializing the following information in the control log:
  • Original and extended filing due dates for each tax return,
  • Responsible client parties,
  • Information receipt date,
  • Date(s) additional information is requested or questions asked,
  • Date(s) of client response(s) to additional information requested,
  • Completion dates by preparers and reviewers,
  • Approvals by the firm and client, and
  • Assembly, delivery, mailing, filing and acceptance dates.
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