Annual Tax Compliance Kit
Our 2018 Annual Tax Compliance Kit provides a variety of resources to help you comply with tax laws and effectively serve your clients. These resources are offered exclusively to AICPA Tax Section members. Join today to access these helpful tools.
Note: We’re closely monitoring the latest developments and updating our content as critical changes happen. Each resource contains a reviewed date (on page one) to indicate when the last updates were made.
An engagement letter is a contract that establishes the services a practitioner will provide to his or her clients. Each engagement requires careful consideration to address its particular circumstances. We’ve provided sample engagement letters so you can tailor them to your clients’ needs.
These sample engagement letters and the sample terms and conditions document have been developed in collaboration with CNA, the endorsed underwriter of the AICPA Professional Liability Insurance Program. Be sure to review your letters for completeness and accuracy with your firm's legal counsel and consider consulting with your firm’s professional liability insurance carrier.
For your convenience, download our 2018 engagement letters in one bundled zip file.
|IRS Form||Engagement Letters (Word file)|
|All||Audit Representation Engagement Letter|
|All||Tax Projections Engagement Letter|
|All||Tax Consulting Engagement Letter|
|FinCEN Report 114||Report of Foreign Bank and Financial Accounts (FBAR) Engagement Letter|
|Form 706 and 8971||Estate and Inheritance Engagement Letter|
|Form 709||Gift Tax Engagement Letter|
|Form 990||Exempt Organization Engagement Letter|
|Form 990PF||Private Foundation Engagement Letter|
|Form 1040||Individual Income Engagement Letter|
|Form 1041||Estate and Trust Engagement Letter|
|Form 1065||Partnership Engagement Letter|
|Form 1120||C Corporation Engagement Letter|
|Form 1120S||S Corporation Engagement Letter|
|Form 5500||Employee Benefit Plan Engagement Letter|
A tax organizer is a client-facing document to help with the collection and submission of client information necessary to prepare a tax return.
The below templates are provided in fillable PDF and in Word (for Word versions, see the zip file). You can also add your company logo following these how-to steps.
For your convenience, download our 2018 organizers in one bundled zip file.
|IRS Form||Organizers (PDF file)|
|Form 706||Estate Tax Return Organizer|
|Form 709||Gift Tax Return Organizer|
|Form 990||Exempt Organization Tax Return Organizer|
|Form 1040||Individual Income Tax Return Organizer|
|Form 1040NR||Foreign National Tax Return Organizer|
|Form 1041||Estate and Trust Tax Return Organizer|
|Form 1065||Partnership Tax Return Organizer|
|Form 1120, 1120S||Corporation Tax Return Organizer|
|Form 5500||Employee Benefit Plan Organizer|
Our annual checklists address issues related to a specific tax form and are used by tax preparers and reviewers to provide reporting and documentation. They are also used to identify planning opportunities and potential audit risks on a tax return.
The below checklists are provided in fillable PDF (for Word versions, see the zip file).
For your convenience, download our 2018 checklists in one bundled zip file.
Terms and Conditions for Readers
The resources in our Annual Tax Compliance Kit are designed as educational and reference material for Tax Section members. They do not establish standards or preferred practices. Although much thought and effort have gone into the development of these resources, they are subject to change. These resources are issued as drafts only, and you retain responsibility for their final content. Please review them carefully and make any changes necessary for your specific use.