An Enrolled Agent has broad representation rights before the IRS. Use this checklist to organize documents for a tax appointment, then confirm the assigned practitioner, required records, fees and engagement scope. Tax preparation does not guarantee deductions, a larger refund or freedom from IRS notices. See IRS enrolled agent information.
Table of Contents
What to Bring to Your Appointment
- 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 information. The forms available depend on the transaction and reporting year; a missing information return does not remove your obligation to report taxable transactions.
- 1098 mortgage interest & property taxes
- Collect charitable-gift receipts and applicable medical-account records, including Forms 1099-SA and 5498-SA when issued. Keep evidence supporting tax-free HSA or FSA reimbursements; the same expense cannot also support a separate medical-expense deduction.
- Education: Form 1098-T tuition statement and Form 1098-E student loan interest statement, as applicable.
- Business P&L, mileage log, payroll reports
- Health coverage forms 1095-A/C (if applicable)
Credits & Deductions You Don’t Want to Miss
- Child Tax Credit & Dependent Care Credit
- Education: AOTC & Lifetime Learning
- Energy and vehicle credits require checking transaction dates and the tax year. Federal clean vehicle credits are not available for vehicles acquired after September 30, 2025; see IRS vehicle-credit rules for qualifying earlier acquisitions. The home improvement credit ended for qualifying improvements after 2025.
- Qualified Business Income (QBI)
- Review home-office eligibility and employee reimbursement arrangements separately. Home-office deductions depend on the taxpayer’s work and qualifying use; an accountable plan is an employer reimbursement arrangement that requires a business connection, timely substantiation and return of excess reimbursements. See IRS Publication 463.
- Vehicle & depreciation (Sec. 179/bonus)
- Retirement contributions (IRA, SEP, Solo 401(k))
- Rental real estate expenses & travel logs
Timeline & Filing Strategy
Agree the filing schedule, document deadlines and any extension or estimated-payment requirements. Exact dates depend on the tax year, return and applicable relief. An extension generally does not extend the time to pay. Review the IRS tax calendar and estimated tax guidance.
Four Appointment Steps to Discuss
- Discovery: Quick call to outline goals & missing docs
- Prepare: Agree record cleanup, form preparation, review and filing responsibilities.
- Representation: Assess IRS notices and available penalty-relief or payment options with proper authorization; agency approval and results are not guaranteed.
- Review: Confirm whether planning is included and agree the review schedule.
Related services: Tax Preparation • Bookkeeping • IRS Representation • Controller/CFO
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Services: Tax Preparation • Bookkeeping • IRS Representation
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