This is the single standing record for your engagement with our practice. It is not tied to any tax year and is never re-filled — you and your accountant both keep it current, and every return, filing and advisory conversation we handle is worked from what is written here. Whenever something changes — a new state, a new bank, a new officer, a change of software — update the relevant section and add a dated line under Running Notes. Never record full account numbers or Social Security numbers here; last four digits only.
Section 1 — Entity Identity & Registration
Legal name (exactly as registered):
Tax ID — last 4 digits only:
Formation / incorporation date:
Client of this practice since:
Ownership structure — members, shareholders or partners and their percentages:
Mailing address — where notices and correspondence should be sent:
Registered agent / registered office address:
Principal place of business (if different from mailing):
Section 3 — Fiscal Year & Annual Filing Calendar
Fiscal year end (month and day):
Accounting basis (cash / accrual / modified):
The recurring filings this entity owes each year, who prepares each one, and when it falls due:
Payroll filing frequency (deposits and returns):
Sales / use tax filing frequency:
Estimated tax payment schedule:
Section 4 — Standing Contact Roster
Everyone we may need to speak to about this entity — owner, controller or bookkeeper, banker, attorney, payroll provider, insurance broker. Keep this current so nothing stalls while we hunt for the right person.
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Banker / relationship manager | | |
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Section 5 — State & Local Registrations, Nexus Footprint
States and localities where the entity is registered — income tax, sales tax, payroll withholding, franchise or annual report — with the registration or account reference for each:
Nexus triggers we are watching — remote staff, inventory held out of state, economic-nexus thresholds approaching, marketplace sales:
Section 6 — Accounting Systems & Access
Accounting / bookkeeping platform:
Chart of accounts version / last restructured:
Payroll, expense, POS and document-storage systems in use:
Who holds access to each system and at what level — names and roles only. Never record passwords or credentials in this file.
Section 7 — Bank & Merchant Accounts
Institution and last four digits only — never the full account number.
Section 8 — Engagement History
One line per year of work, so anyone picking up this file can see what has been done and who did it.
Section 9 — Carryforward Tax Attributes
Balances that travel from one year to the next. Update these as each return is filed — they are the first thing anyone needs when picking the file back up.
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Net operating loss carryforward | | | |
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Depreciation basis / accumulated depreciation | | | |
Prior-year AGI / taxable income | | | |
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What is outstanding right now — documents awaited, notices to answer, registrations pending, questions unresolved. Note who owns each item and by when:
Last reviewed together on:
Section 11 — Running Advisory Notes
Dated entries, newest at the top — elections made, positions taken and why, entity changes, property bought or sold, notices received and how they were resolved, advice given and the decision that followed. This is the institutional memory of the engagement.
Section 12 — Permanent File Attachments
Attach the documents that belong to the permanent file — formation certificate, operating agreement, EIN letter, S-election acceptance, state registration confirmations, prior-year returns:
This file stays open for the life of the engagement. Keep it current and every return, filing and conversation starts from solid ground.