I've really overhauled my organizer for 2020.
Started with the AICPA templates... deleted a few questions, combined a few questions, and added quite a few questions meant to boost efficiency and cut down on back-and-forth (hopefully) this filing season.
In addition to my questions about new addresses and moving during the year, I added:
1c) Did you spend a material amount of time (more than 30 days) away from your residence for any reason during the year (including but not limited to COVID)?
If yes, please provide details and locations:
_______________________________________________________________________________
_______________________________________________________________________________
The AICPA templates did not have a question of that nature. I feel it's important, as noted above.
I need to work on the wording for the economic impact payment question as well due to the Appropriations Act.
Is there any reason to ask about minimum essential coverage anymore? The AICPA templates still have questions about that. Can you be dinged as a CA resident for not carrying minimum essential coverage?
Other notable pain points for me that I'm attempting to resolve --
Clients frequently forget about the tax ramifications surrounding their HSAs and don't upload 5498-SAs and 1099-SAs. I've added questions which qualify the client on contributions and distributions to an HSA, and instruct the client to upload 5498-SA or 1099-SA as applicable. Also a question in which the client certifies that all distributions and payments from the HSA were used for qualified medical expenses.
Getting clients to put direct debit and direct deposit info directly into the organizer if they want direct debit and direct deposit. These particular questions are long but informative and warn the taxpayer about supplying a savings account for a direct debit (had a payment last year for a client rejected because this happened). More often than not in the past clients do not supply this information and I end up requesting it when we deliver the draft, but then have to go back in the software later to add the information and print off the efile authorizations. I'd rather get it all up front.
I've integrated child tax credit due diligence questions directly into the organizer this year. Major pain point last year. I had to go back with these follow up questions for many 1040 engagements. My wording and creation, hope it helps:
Child Tax Credit Due-Diligence (All Clients)
1) Do you have any dependent children age 16 or younger (as of December 31, 2020)?
If yes, please complete the remaining questions on this page.
If no, please skip the remaining questions on this page.
2) Were ALL of your dependent children age 16 or younger either a US citizen, US national, or US resident alien during the year?
If no, please add details: __________________________________________________________
3) Did ALL of your dependent children age 16 or younger live with you for at least half of the year AND receive more than half of their support from you during the year?
If no, please add details: __________________________________________________________
4) If your return is selected for examination or audit, can you provide documentation to substantiate the accuracy of your answers to questions 2 and 3 above?
If no, please add details: __________________________________________________________
5) Was any Earned Income Tax Credit, Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, or American Opportunity Tax Credit reduced or disallowed on any of your prior returns?
If yes, please add details: __________________________________________________________