First Tax Season Checklist for New Tax Preparers
Your First Tax Season Checklist
A first filing season moves fast. Returns start arriving in late January, questions pile up by February and the April deadline arrives before most new preparers feel settled. The difference between a stressful first year and a manageable one usually comes down to what was done before the first client walked in. A first tax season checklist turns that preparation into a sequence you can complete in the fall and early winter, while there is still time to fix problems.
This guide is written for first-year tax preparers, whether you are joining an established office or opening a small practice of your own. It covers credentials, software, data security, client intake, deadlines, review and recordkeeping, with a suggested timeline so each item is finished before the season starts rather than during it. Adjust the dates to your situation; a preparer joining an established firm will have fewer business tasks, while a new practice owner will have more.
Tax Season Preparation for Preparers: What to Do and When
Late summer to early fall: decide how you will work. If you are joining a firm, confirm your start date, training schedule, software and who will review your returns. If you are starting your own practice, this is the time to form the business, obtain an employer identification number if needed and submit your IRS e-file application for an Electronic Filing Identification Number. The IRS allows itself up to 45 days to process the application, so a December start leaves little room for a fingerprint delay or a compliance question.
October: renew or obtain your PTIN. Every Preparer Tax Identification Number expires December 31. The renewal system typically opens in mid-October, and the fee for 2026 is $18.75. First-time applicants complete the same online process with identity verification through ID.me. You cannot prepare returns for pay without a valid PTIN for the year.
October through December: complete continuing education. If you plan to participate in the Annual Filing Season Program, complete the required hours, including the six-hour Annual Federal Tax Refresher course with its comprehension test, by December 31. Even without the program, a law update course is essential this year. Recent federal changes affect the standard deduction, the new write-offs for tip income, overtime pay, auto loan interest and older taxpayers, child tax credit identification rules and information reporting thresholds.
November: set up and learn your software. Install the software, enter your preparer profile and PTIN, and, if you operate a firm, enter the EFIN exactly as issued. Complete the vendor's training and prepare several practice returns from start to finish, including one that triggers an e-file rejection so you learn how to resolve it. Confirm that multifactor authentication is turned on for every user.
November: write your security plan. Federal rules require every tax practice, including a one-person office, to document its data safeguards in a written information security plan. The IRS publishes a template in Publication 5708, designed for small practices. Cover device encryption, password rules, secure document collection, backups, employee access, incident response and how you will report data theft to the IRS.
December: build your client process. Prepare engagement letters that explain what you will and will not do, your fees and the client's responsibilities. Create intake questionnaires, document checklists and a secure portal or other safe method for receiving documents. If you will use or disclose client tax information for anything other than preparing the return, such as marketing other services, you need the client's written consent under IRS rules.
December: set pricing and payment policies. Decide how fees are calculated, when they are collected and whether you will offer refund-related bank products. Put the fee schedule in writing so every client is quoted the same way. Avoid any fee tied to the size of a client's refund.
December: plan client outreach responsibly. If you are building a client list, decide how you will market your services. Describe your credentials accurately, and never suggest that you are endorsed by the IRS or that the agency has certified your work. Avoid promising refunds or specific results before you have seen a client's documents. Honest, specific marketing, such as the types of returns you prepare and how clients can submit documents securely, attracts clients whose needs match your skills.
January: finalize the calendar and review system. Map out filing season dates: the IRS usually begins accepting individual returns in late January; W-2 and 1099-NEC forms for 2026 are due to recipients by February 1, 2027; partnership and S corporation returns are due March 15, 2027; and individual returns are due April 15, 2027. Confirm who reviews your returns and how quickly.
Tax Preparer Setup Checklist Essentials
These seven items form the core of a new tax preparer checklist.
Credentials Ready
Valid PTIN for the year, any continuing education completed by December 31 and, for your own firm, an approved e-file application with an EFIN. Save confirmations in one folder.
Software Setup
Software installed, preparer profile and PTIN entered, security settings enabled and practice returns completed, including e-file rejection handling. Know how to reach vendor support.
Secure Office
A written information security plan, encrypted devices, multifactor authentication, locked storage for paper files and a secure method for receiving client documents. Never use personal email for client files.
Client Process
Engagement letters, intake questionnaires, document checklists, consent forms where required and a consistent way to track each client's status from intake through acceptance.
Deadline Calendar
Key dates entered with reminders, including extension deadlines, estimated tax dates for clients and the October 15, 2027, deadline for extended 2026 returns. Add reminders two weeks ahead.
Review System
Every return reviewed before filing, especially those claiming credits that require Form 8867 due diligence. First-year preparers benefit most from a second set of eyes and written feedback.
Record Keeping
A plan for retaining copies of returns, signed e-file authorizations and due diligence records for at least three years, stored securely and easy to retrieve.
Starting Your First Season Strong
Once the season opens, protect your workflow. Schedule appointments with enough time for real interviews instead of rushing through intake. Keep a daily list of returns waiting on client documents and follow up in writing. Check e-file acknowledgments every day and correct rejections quickly, since each one delays a client's refund.
Set boundaries early. It is tempting to accept every client who calls, but taking on returns beyond your training is one of the most common first-year mistakes. If a client has a complicated partnership interest, foreign income or an open IRS examination, refer the work to someone with the right experience or ask your reviewer before accepting it. Clients respect a preparer who is honest about limits more than one who guesses.
Hold firm on accuracy. Some clients will ask you to claim a dependent who does not qualify, estimate business expenses without records or leave out cash income. Your name and PTIN go on the return, and due diligence penalties apply to you personally. Explain the rules calmly, document the conversation and decline anything that is not supported.
Look after yourself as well. Long days in March and April are normal, but fatigue leads to transposed numbers, missed forms and rushed reviews. Build short breaks into the schedule, stop taking new appointments when the queue gets too long and use extensions for clients whose documents arrive at the last minute. An extension filed on time, with a reasonable payment estimate, is better for the client than a rushed return that needs to be amended later.
Communicate proactively with clients during the season. A short message confirming that documents were received, another when the return is ready for review and a final one when the IRS accepts the return prevent most status calls and free up time for preparation.
Take notes throughout the season. Record common questions, recurring errors, software issues and ideas for improving intake. After April 15, review the notes and update your checklists, templates and training plan. Plan for extended returns and client notices that will arrive over the summer and fall.
Clients will also ask how professional preparation compares with filing on their own, and the IRS overview of how to file your taxes helps you explain the options accurately. For preparers building an independent practice, Manifest & Multiply Financials offers programs with business setup, office systems and tax season support, including EFIN guidance. Program support does not replace IRS requirements or approvals.
Frequently Asked Questions
A valid PTIN, completed continuing education, software set up and tested, a written security plan, a client intake process, a deadline calendar and a review system. If you are opening your own practice, add an approved EFIN.
Start in late summer or early fall. EFIN applications can take up to 45 days, PTIN renewal opens in October and continuing education for the Annual Filing Season Program must be finished by December 31.
Professional tax software from an established provider, a secure client portal or document system, multifactor authentication, encrypted backups and a way to track client status. A simple spreadsheet works if it is updated daily.
Stay within your training, interview every client thoroughly, document due diligence, have returns reviewed before filing and check e-file acknowledgments daily. Say no to returns outside your experience.
For new preparers, its beginner opportunity provides training and guidance. For those building a practice, its programs include business setup, office systems and seasonal support under written agreements.
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Whether you need help with your taxes or want to explore a career in tax preparation, get to know our team or reach out today.