An enrolled agent can help review records, prepare agreed returns and evaluate eligible deductions and credits. Outcomes depend on complete information and applicable rules; professional assistance does not guarantee every benefit or prevent every IRS notice or dispute.
Table of Contents
10 Record Categories to Bring to Your Enrolled Agent
- Photo ID, SSNs/ITINs for all filers & dependents
- Last year’s return (federal & state)
- Income forms: W-2, 1099-NEC/INT/DIV/B, K-1
- Rental income/expense logs & leases
- Collect brokerage statements, available Forms 1099-B and 1099-DA, digital-asset transaction records and cost-basis details. Forms depend on the transaction and reporting year; missing forms do not remove the obligation to report taxable activity.
- 1098 mortgage interest & property taxes
- Charity receipts; medical totals (HSA/FSA)
- Education: Form 1098-T for tuition information and supporting expense records. Student-loan interest: Form 1098-E and supporting loan records. Each benefit has separate eligibility rules.
- Business P&L, mileage log, payroll reports
- Health coverage forms 1095-A/C (if applicable)
Tax Questions to Review with Your Enrolled Agent
- Child Tax Credit & Dependent Care Credit
- Education: AOTC & Lifetime Learning
- Energy credits: the energy-efficient home improvement credit is unavailable for property placed in service after December 31, 2025, and the residential clean energy credit is unavailable for expenditures after that date. Federal clean-vehicle credits are unavailable for vehicles acquired after September 30, 2025. Review any permitted prior-year residential clean-energy credit carryforward separately.
- Qualified Business Income (QBI)
- Review home-office eligibility and employee reimbursements separately. Home-office deductions depend on qualifying work and use; an accountable plan is an employer reimbursement arrangement with business-connection, substantiation and return-of-excess requirements. See IRS Publication 587 and Publication 463.
- Vehicle & depreciation (Sec. 179/bonus)
- Retirement contributions (IRA, SEP, Solo 401(k))
- Rental real estate expenses & travel logs
Timeline & Filing Strategy
The written engagement should identify filing deadlines, records needed, approval steps and included follow-up work. An extension to file generally does not extend the time to pay. Estimated payment methods and safe-harbor eligibility require review of the applicable year and circumstances; planning does not guarantee that every deadline or penalty will be avoided. See the IRS extension guidance.
Engagement Steps to Discuss with Your Enrolled Agent
- Discovery: Quick call to outline goals & missing docs
- Prepare: Agree records, preparation, review and filing responsibilities.
- Representation: Confirm the assigned representative, authorization and scope for notices or payment/relief requests; agency outcomes are not guaranteed.
- Review: Confirm whether planning and follow-up are included and agree review dates.
Related services: Tax Preparation • Bookkeeping • IRS Representation • Controller/CFO
Discuss Your Tax-season Needs with an Enrolled Agent
Use the initial consultation to discuss goals, records and next steps. A complete document review and tax analysis require a defined engagement, adequate information and agreed timing; the initial call cannot guarantee every issue or benefit will be identified.
Services: Tax Preparation • Bookkeeping • IRS Representation
Before meeting your enrolled agent, prepare a list of missing records and unanswered questions. Ask which returns are included, who reviews the draft and how completed documents will be delivered. Keep copies of the agreed scope and track the next steps your agent identifies. Representation and later notice responses should be expressly included or separately arranged.