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.
What to do during busy tax season
3 items to memorialize in a control log to help avoid missed deadlines