Research state law regarding registration requirements for the firm and tax return preparers. Registration and licensing requirements vary by state and some states charge registration fees. Renew or register with the states that have registration requirements.
Renew existing preparer tax identification numbers and register new tax return preparers with the IRS. Any firm member who will prepare all or substantially all of a federal tax return must be registered, regardless of whether or not the member signs the return as the preparer.
Update the firm’s tax quality control, and policies and procedures manuals. If you do not have a tax quality control manual, consider creating one to provide guidance whenever tax services are provided. AICPA Tax Section members may review the AICPA Tax Practice Quality Control Guide. CNA policyholders will soon be able to access the same guide in the Policyholder Resource Center.
8 steps to prepare the firm for tax season
What to do now … before the big rush
Guide | Tax Season