Why it matters
Unquoted hours cut realization and crowd out paying work in busy season. The letter is also your record of what you agreed to do, so work outside it leaves nothing in writing; ask your professional liability carrier how it treats it. Pricing it is a judgment call. A one-time courtesy is fine when it takes under an hour, you say in writing it is a courtesy, and it is not a recurring task. Once you do it twice, the client expects it, so quote it.
Example
A client signs for monthly bookkeeping. In January 2027, for tax year 2026, she asks you to issue Form 1099-NEC to eleven contractors, due January 31 (Monday, February 1, 2027, because January 31 falls on a Sunday). That is about 6 hours the letter never covered. Log it as a change order before starting: task, fee, due date, client approval. The threshold is $2,000 for tax years beginning after 2025; 2025 payments used the older, lower figure.
Related terms
Questions about Scope creep in accounting
How do I tell scope creep from normal service, and what do I send?
Check the request against the services list in the signed engagement letter. If the task is not listed, it is outside scope. Send: "That falls outside our current engagement letter. I can do it for an added fee of the quoted amount, and I need your written approval before I start." Log each change order in the client file: task, fee, due date, client approver, pricing partner.
Why is extension work a common source of scope creep right now?
Clients with 2025 returns on extension often ask for help this fall. Form 4868 extends time to file only; the IRS says tax owed was due by the April filing date, and the extended deadline was October 15. A request to finish a late 2025 return or sort out payment problems is work a bookkeeping-only letter never covered, so quote it.
Does the Form 1099-NEC threshold change what counts as in scope?
It changes the workload. The IRS sets $2,000 for tax years beginning after 2025, so tax year 2026 filings use it and 2025 filings used the older, lower figure. Inflation adjustment may begin in calendar year 2027 and is not in effect. As a planning point, recount each client's contractors against $2,000 before quoting 2026 filings; fewer may qualify.