What the intake decides
Send the intake before the document organizer, because the intake decides which documents to request. Every question should add a document, a credit, a form or a consent to the file.
Give each category three answers: “Yes, see upload”, “No, I confirm”, or “I need to check.” Require a name and a date on the last one.
The field layout to copy
Block 1, identity: legal name exactly as on the Social Security card, suffix, date of birth and address.
Block 2, household: “Were you married on the last day of 2026?” and the spouse's legal name if yes.
Block 3, dependents: one repeatable row per child with legal name, date of birth, relationship, months in the client's home during 2026, and whether the child has a Social Security number or an ITIN.
Block 4, income: each income type, the 2025 federal and state returns, and each 2026 estimated payment by date and amount.
Block 5, consents: Form 8821, Form 2848 if the firm will act before the IRS, the Section 7216 consent, and the Form 8879 signature, sent last.
Show a block only when the answer calls for it
Form 8867 covers the EIC, the CTC/ACTC/ODC, the AOTC and head of household filing status. When a return claims any of them, the firm needs the facts behind the claim before preparation, so those questions belong at intake.
Firm design choice: show the Form 8867 block when the client answers yes to earned income or to a dependent, and require an answer on every child row.
Dependents without a Social Security number or ITIN
Decision rule: if a child has no Social Security number valid for employment in the United States, do not claim the child tax credit for that child. The IRS child tax credit page says that number must be issued before the due date of the return, including extensions.
The credit for other dependents accepts a Social Security number, an ITIN or an ATIN, so test that credit for any child without an SSN. A child with none of the three qualifies for neither credit. Tell the client in writing: “Without a Social Security number or ITIN for [child's name], we cannot claim the child tax credit or the credit for other dependents for that child.” Record the date you sent it.
Decision rule: if a client claims a child who lived with the other parent, get a Form 8332 signed by the custodial parent before the return is prepared. The IRS page says the custodial parent uses it to release a claim to exemption for the child.
Income by client type
W-2 employee. Ask “Did you receive a Form W-2 from more than one employer in 2026?” File each one by employer. Tips and overtime answers feed the Schedule 1-A questions below.
Self-employed. Ask “Did you have net earnings from self-employment of at least $400 in 2026?” Publication 501's 2025 table uses that $400 test, so confirm the 2026 test. Schedule C (Form 1040) reports income or loss from a business you operated as a sole proprietor, so give each business its own receipts, expenses and contractor list. Ask for each contractor's name and total, and send a Form W-9 request to any contractor paid $2,000 or more in 2026 before the 1099 list is final.
Rental owner. Schedule E (Form 1040) reports income or loss from rental real estate. Record each property's address, months rented in 2026, rents received and the lender's year-end mortgage interest statement. Ask whether any property had personal use in 2026, because personal use changes which expenses are deductible.
Social Security. Ask “Did you receive Social Security benefits in 2026?” Form SSA-1099 (or Form RRB-1099 for railroad benefits) shows the gross benefits in box 3. The IRS says generally up to 50% of benefits are taxable, and up to 85% in some situations. Retirement distributions come on Form 1099-R, which the payer files for each person receiving one.
2026 income rules that change the questions
Form 1099-NEC. The IRS instructions say the threshold is $2,000 for tax years beginning after 2025, and that it may be adjusted for inflation beginning in calendar year 2027. The statute applies the $2,000 figure to payments made after December 31, 2025, and the earlier $600 covers payments made before 2026. Test each payment by its payment date, and add a payee's 2026 payments together before testing against $2,000.
Form 1099-K. Card and payment card payments are reported by the payment settlement entity under section 6050W, not on Form 1099-NEC. An IRS news item dated November 17, 2025 says the dollar limit reverts to $20,000 and names no tax year for that limit. Until the 2026 instructions confirm it, record each client's 2026 card and payment app receipts and mark the 1099-K threshold “pending IRS confirmation”.
Schedule 1-A. The IRS page ties Schedule 1-A to the 2025 return and gives these caps, which it does not restate for 2026: tips up to $25,000 of tip income; overtime up to $12,500 for single filers and $25,000 for joint filers; car loan interest up to $10,000; and the senior deduction up to $6,000 for each person at least 65, or $12,000 when both spouses qualify and file jointly. Confirm the 2026 Schedule 1-A instructions before quoting any 2026 cap.
Tips question: ask “Did you receive tips in 2026, and does your employer show them on a Form W-2 or a separate statement?” The IRS page says tips must be reported on a Form W-2, a Form 1099, another statement furnished to the individual, or Form 4137. If none exists, get the client's tip log.
2026 standard deduction and filing thresholds
Publication 505 gives the 2026 basic standard deduction: $16,100 for single or married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. Use these to flag clients whose gross income is near them.
The Publication 501 chart I read is the 2025 edition: $15,750 for a single filer under 65, $23,625 for head of household under 65, and $31,500 for married filing jointly with both spouses under 65. Confirm the 2026 chart before you tell a client they must file for 2026.
Prior year and payments
The IRS when-to-file page lists April 15, 2026 as the file-on date for the 2025 return. Ask “Did you file an extension for last year, and did you pay the balance by April 15, 2026?” Record both answers.
The IRS says an extension of time to file is not an extension of time to pay. Form 1040 for tax year 2026 is due April 15, 2027 under section 6072, so if the client owes, settle the payment before the return.
Consents and authority
Form 8821 lets the firm you name inspect and receive the client's confidential tax information for the type of tax and the years listed on the form. Form 2848 authorizes an individual to represent the client before the IRS, and that individual must be eligible to practice before the IRS. If the client has an open IRS letter, collect Form 2848.
A Form 2848 with an electronic signature may only be submitted online at IRS.gov/Submit2848, which requires a Secure Access account. Typed-font signatures are not valid on a Form 2848 filed by mail or fax.
Section 7216 consent. The regulation requires written consent before a preparer discloses or uses return information outside preparing the return. The taxpayer signs and dates it, in pen-and-ink or electronically. If it names no period, it lasts one year from the date signed, so calendar the renewal.
Form 8879 authorizes the electronic return originator to enter or generate the client's PIN for an e-filed return. Suggested firm wording: “Please sign the Form 8879 in your portal before we e-file your 2026 return.” Send it only after the numbers are final.
Identity, sensitive numbers and retention
Before preparation, match each taxpayer's and spouse's name on the intake to the Social Security card and a government photo ID. Record the ID type and check date, not the ID number.
Take Social Security numbers, ITINs and bank account numbers only in secure fields. When a client emails one, reply that the number must go in the secure field on the organizer, not in email.
The Form 8867 instructions say the preparer keeps those records for 3 years from the latest of the due date of the return, the date a signing preparer e-filed it, or the date the return was presented to the taxpayer for signature. The Section 7216 FAQ sets no retention period for the consent, so put one in your retention policy.