
Guide | Tax Season Checklists
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Table of Contents
What to do now … before the big rush

7 ways to help clients prepare

4 steps to review e-file requirements and processes

5 ways to update engagement letters

3 must-do’s to review client acceptance and continuance

7 steps to prepare the firm for tax season

5 data security concerns

4 ways to assist staff in preparing for tax season
What to do during tax season
13 items to cover in a pre-tax season staff meeting


4 items to memorialize in a control log to help avoid missed deadlines
4 things to remember when testing tax software


9 tasks that should be perfomed for each client

3 ways to plan for deadlines and help avoid careless errors

2 keys to survival
How to Address COVID

4 COVID-related items to keep in mind
addressing the impact of covid-19
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COVID-related items to keep in mind
COVID has provided some unique challenges to CPA firms and their clients. Here are additional items to keep in mind this tax season.
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Ask clients about tax-related COVID relief, including:
- If EIPs and/or Advance Child Tax Credit payments were received;
- If the client benefited from the ERC;
- The status of any loan or debt forgiveness, including the Paycheck Protection Program and student loan forgiveness;
- If other benefits were received from federal, state or local governments or non-profit or for-profit organizations; and
- Other benefits of the American Rescue Plan Act, such as above-the line charitable contributions.
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Remind clients that they will need to remit payroll taxes deferred under the CARES Act no later than December 31, 2021 and December 31, 2022.
3
Notify individual and business tax clients with “COVID homes” of potential additional filing obligations and tax effects. What’s a “COVID home”? Who needs to be notified? Read the Risk Alert “COVID Homes” Create Professional Liability Risk for CPA Firms for information on how claims may arise. Consider sending a notification letter to affected individuals. AICPA Tax Section members are able to receive a sample letter.
Fortify the firm’s data security protocols as remote working is likely to be more prevalent in the future. Consider establishing a virtual private network (VPN) if one is currently not in place. Remind all firm personnel of existing data security policies and revisit these policies if updates are needed. Establish a secure portal to permit clients to safely transmit information to the firm. Data Security Tips to Help Weather a Pandemic outlines additional considerations and recommendations as well as Don't Get Victimized by a Cybercriminal.
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