Preparing a payroll records handoff for tax season

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By Accounting Services · Published September 30, 2026

If your business uses a payroll provider, start the tax-season handoff by identifying the provider and the periods it handled. Changes in providers or corrected reports can otherwise leave a preparer with an incomplete picture.

List the reporting sources

Record each payroll system used during the year and where its reports can be obtained. If you switched providers, mark the transition date. Ask the preparer which summaries and filings are needed instead of forwarding an entire account archive without context.

Keep corrections identifiable

When a provider issues a corrected report, preserve both the explanation and the corrected version. Tell the preparer which document supersedes an earlier one. If you do not know whether a correction was completed, list it as an unresolved question.

Coordinate with the books

Identify who can explain differences between payroll reports and accounting records. Give that person the question rather than changing a total simply to make the reports agree. Keep any reconciliation work clearly labeled and distinguish it from the source reports.

Employee records contain sensitive information, so arrange an appropriate transfer method with the team. For the initial conversation, describe the provider, the period and any known gaps. Ask ASI whether reviewing the handoff or reconciling records is included in the proposed preparation work.

Source and further reading

IRS: Recordkeeping. General preparation information; your engagement and filing requirements depend on your circumstances.

What happens next

Tell ASI what you need help with. Start with your contact information and add optional context.