When this guide is useful
A new professional begins work while the old preparer holds important records.
The distinction that matters
Transfer the complete reporting history and unresolved issues. A PDF return alone may omit workpapers, elections, basis schedules and implementation assumptions.
A worked situation to investigate
An owner changes firms and supplies tax returns but no depreciation detail, shareholder basis rollforward or open-notice register.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.