For solo tax preparers & CPAs

Tax engagement letters, signed before the season starts.

Every return should begin with a signed engagement letter that spells out the scope, the fee, and who is responsible for what. FirmForms turns your tax engagement letter into one signing link and keeps a sealed record, for a flat $35/mo.

Tax season does not wait. By the time the returns are stacking up, chasing signatures on an engagement letter is the last thing you have time for, so it quietly slips, and you end up preparing a return with nothing signed. That is exactly the moment a scope dispute or a penalty question turns into your problem. A signed engagement letter, in hand before you start, defines the return, caps the scope, and gives you a defensible record.

Why it matters

Why tax preparers need an engagement letter

  • It defines the return and the year. Which returns, which tax years, and nothing more. Ambiguity about scope is where most preparer disputes begin.
  • It limits your liability. Stating that you rely on the information the client provides, and are not auditing or verifying it, is one of the clearest ways to bound what you are responsible for.
  • It supports Circular 230 diligence. Circular 230 imposes duties of diligence and competence; a signed engagement letter is the standard way to document the scope of what you agreed to do.
  • It sets fees before the crunch. Fee, what triggers extra charges, and payment timing, agreed up front, prevent the billing fight in April.
  • Your PLI insurer expects it. Malpractice insurers and the AICPA's tax standards strongly encourage a signed engagement letter for every engagement.
The essentials

What a tax engagement letter should cover

The sections most tax engagements need, in plain terms.

Returns and tax years

The specific returns and years you are preparing, stated precisely, so scope is never in doubt.

What is out of scope

What you are not doing, such as audit representation, bookkeeping, or advisory work, unless separately agreed.

Reliance on client info

That you rely on the information the client provides and do not audit or verify it, and the client attests it is complete.

Fees and payment timing

The fee, what triggers additional charges, and when payment is due.

Client responsibilities

Providing complete, accurate, and timely records, and reviewing the return before filing.

Liability and retention

A limitation of liability and how long records and the signed letter are retained.

Want a head start? Build a free engagement letter template, then tailor the return, year, and fee per client.

How FirmForms helps

Get every client signed before the crunch

Send a signing link

Turn your engagement letter into one link. Your client signs in their browser, in minutes, from any device.

Sealed, court-ready record

Every signed letter is sealed into a PDF with a certificate of completion and an audit trail: created, sent, opened, signed, with timestamps and IP.

Flat $35/mo

One price for the whole practice, every preparer included, cancel anytime. Add your own Pay now link after signing.

Questions

Tax engagement letter FAQ

Do tax preparers and CPAs need an engagement letter?

An engagement letter is a standard part of professional tax practice. It defines which returns and tax years you are preparing, the fee, and each side's responsibilities, before the work begins. It is one of the most effective ways to limit liability, set expectations, and document that the client provided the underlying information. Malpractice (PLI) insurers and the AICPA's tax standards strongly encourage a signed engagement letter for every engagement.

What should a tax engagement letter include?

A tax engagement letter typically covers: the specific returns and tax years in scope, what is out of scope (such as audit representation, bookkeeping, or advisory work), a statement that you rely on information the client provides and are not auditing or verifying it, fees and payment timing, the client's responsibilities and records to provide, a limitation of liability, and record-retention terms. Tailor it to the engagement rather than reusing one letter unchanged.

Is an electronically signed tax engagement letter valid?

An electronically signed engagement letter is generally valid and enforceable in the United States under the ESIGN Act and UETA, the same as a wet-ink signature, provided both parties consented to sign electronically. FirmForms captures that consent at signing and seals the signed letter into a PDF with an audit trail. This is general information, not legal advice; confirm your own requirements with counsel.

Does Circular 230 require an engagement letter?

Treasury Circular 230 does not explicitly require an engagement letter, but it imposes duties of diligence and competence on those who practice before the IRS. An engagement letter is the standard way tax professionals document the scope of an engagement and manage risk, and the AICPA's Statements on Standards for Tax Services and malpractice insurers strongly recommend one for every engagement. This is general information, not legal advice.

Should I send a new engagement letter every tax year?

Yes. Best practice is a fresh engagement letter for each tax year and each type of return, because the scope, fees, and tax law change year to year. Starting from a saved template makes this fast: reuse the structure, then update the year, returns, and fee. FirmForms lets you save a template and send an updated letter to each client at the start of the season.

Send your next tax engagement letter in minutes.

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FirmForms is software for sending and signing engagement letters. Templates and the sections described here are editable starting points and general information, not legal or tax advice. References to Treasury Circular 230 and professional standards are general and may not reflect your situation. Consider having counsel and your PLI insurer review your engagement letter before you use it with clients.