Start tax preparation with a clear document list.

Identify the filing question first.

Write down the taxpayer or entity, the year involved, and whether the conversation concerns a current return, a prior year, or a notice. Include the date printed on a notice and the response date rather than summarizing it from memory.

• Prior-year return and any follow-up correspondence.
• Business entity information and changes in ownership or operations.
• The filing or response deadline you are working toward.
• A list of forms or statements you are still waiting to receive.

Gather the documents that apply.

Keep source documents grouped by tax year and taxpayer. For business work, include the accounting reports and explain whether the accounts have been reconciled. Identify any figures that are estimates rather than final amounts.

• Income statements or tax forms you received, including corrected versions.
• Business income and expense records and year-end reports.
• Records of tax payments and relevant notices.
• Documents for significant purchases, sales, or other changes to discuss.

Bring a missing-information list.

Separate documents you have, documents you can obtain, and questions that need the preparer's direction. This keeps an incomplete file from looking complete simply because it contains many attachments.

Before preparation begins, confirm how sensitive information should be exchanged, when the records must be ready, and who is responsible for review and filing. Do not put passwords or unnecessary identity details in an introductory message. Tax treatment and filing requirements need review of your specific facts.