If you need information at the last minute to complete a return, have the client send the data via e-mail or fax. The e-mail or fax becomes part of your records and support. Document, document, document!

Another effective way to prevent the problem of improperly documented client extensions is a written confirmation of the amounts used to calculate the extension payment. The confirmation is sent to the client with the extension form and gives the client an opportunity to review the information and to change any information that appears incorrect, prior to April 18, 2017.

The confirmation also serves as a record of the client’s representations to reduce the likelihood that the client will initiate an action against the CPA if the client incurs a late payment penalty. The confirmation requires your firm to insert the amount and description of the items used to make the extension calculation. Your firm can then mail the confirmation letter to the client with the extension and keep a copy in the client’s file.