Why it matters
Intake answers decide what you ask for next. A yes to dependents triggers Form 8867 due diligence for credits such as the earned income credit and head of household status. A yes to paying contractors means collecting a Form W-9 from each, because the Form 1099-NEC threshold is $2,000 for tax years beginning after 2025, due January 31. Missing answers surface in March as rework.
Example
A new S-corp owner and spouse answer intake in November 2026. Intake shows a prior CPA, a rental, and eleven contractors. You request the prior return and a client consent or records request for the old preparer's files, have the client sign Form 8821 so you can pull IRS transcripts, add the rental to the 2026 organizer, and send a Form W-9 request for each contractor. Dependents and an IP PIN are asked on the household page, so a rejected e-file is caught before filing.
Related terms
Questions about Client intake form
What should a US tax firm ask on a client intake form?
Ask legal names, taxpayer ID type (SSN, ITIN or EIN), entity type and fiscal year end, filing status, dependents, last year's preparer and whether the prior return was filed, and every state with income. Add yes/no gates for IRS notices, identity theft, and crypto or foreign accounts. Ask for the six-digit IP PIN if the client has one, since a wrong or missing IP PIN rejects an e-filed return.
Is a client intake form the same as an engagement letter?
No. Intake collects facts so you can scope the work and price it. The engagement letter states the scope, fee and responsibilities and gets signed after you have read the intake. Sending both together is common, but sending the letter first means pricing a job you have not seen. Intake can also be completed by a prospect you decline, which a signed letter never is.
Does intake replace Form 2848 or Form 8821?
No. Intake can ask whether the client wants you to see IRS records or speak to the IRS for them. Form 8821 only lets a designee inspect or receive information for the tax type and years listed. Form 2848 authorizes a person eligible to practice before the IRS to represent the client. The client signs the right form separately.