FORM 1040
Individual returns
Schedules A, B, C, D and E, rentals, multi-state and expat returns (2555, 1116, FBAR).
For US CPA and EA firms — only
Your returns and books, prepared. Your signature on every one.
We prepare 1040s, business returns and monthly books inside your workflow, and take the busy-season admin off your desk. You review, sign and file under your own EFIN. Prices are published and SSNs stay masked.
- One paid test return first
- Published prices
- Month-to-month bookkeeping
1120-S · Tax year 2026FILE #A-0412
StatusWorkpapers 5Open questions 2Notes
Stage 4 of 4
- Documents received, SSN masked
- Books tied out to the trial balance
- Return prepared, workpapers attached
- Ready for your review and signature
Reviewed and signed by
Your firm
Your EFIN
Your EFIN
Example file. Illustrative only.
- A PTIN for every preparerEveryone who prepares or helps prepare a return holds their own
- SSN-masked by defaultThe full number stays in your software
- Written non-solicit clauseIn the engagement letter, before the first file
- Your EFIN, your signatureYou review, sign and e-file every return
- WISP on requestBuilt on IRS Publication 5708 once written
What we take off your desk
The work that fills your team's March
Every return comes back to you for review. You sign it, you file it, and every client conversation stays with you.
1065 · 1120-S · 1120
Business returns
Partnerships, S corporations and C corporations, with workpapers tied to the books.
BUSY SEASON
Busy-season desk
Organizers sent and chased, missing-document lists, 8879 signatures tracked — inside your own practice software.
MONTHLY
Bookkeeping, AP and AR
Monthly close, bank and card reconciliation, bills and invoices processed, in the client's own ledger.
FIXED SCOPE
Catch-up and clean-up
Months or years of unreconciled books brought current before the return can be prepared.
FIXED SCOPE
Software migration
QuickBooks to Xero or back, with the chart of accounts rebuilt and opening balances tied out.
What you receive with every return
The return, and everything behind it
Each file comes back as one bound pack: an index of workpapers, a tie-out to the trial balance, the open questions for you, and a note of every judgement call.
Workpaper pack1120-S · Tax year 2026 · Prepared for your review
FILE #A-0412Index of workpapers
| Ref | Workpaper | Status |
|---|---|---|
| A-1 | Trial balance and tie-out | Tied ✓ |
| A-2 | Bank and card reconciliations | 3 of 3 ✓ |
| B-1 | Fixed assets and depreciation | Attached |
| C-1 | Shareholder basis | Attached |
| D-1 | Book-to-tax reconciliation | Tied ✓ |
Tie-out to the trial balance
Trial balance — net income
$184,220.00Return — income per books
$184,220.00Difference
$0.00 ✓Open questions for you
Q1Vehicle: business-use percentage for 2026 — please confirm with the client.Q2Shareholder loan of $12,000 — repaid in 2026, or still outstanding?
Judgement calls
J1Equipment bought in 2026 ($8,400): prepared with standard depreciation and flagged for your decision before you sign.
An index of every workpaper
Every schedule behind the return, referenced, so your review starts from the index.
A tie-out to the trial balance
The return agrees to the books, and the difference is shown — zero, or explained line by line.
Open questions, batched
Everything we need from you or your client, in one list per file.
Judgement calls, flagged
Any choice that calls for a preparer's judgement is noted for you to decide.
Monthly bookkeeping
A clean close every month, in your client's own ledger
Transactions coded, every account reconciled, payables and receivables current — and the month comes back to you with its open questions listed.
- Bank and card accounts reconciled to the statement
- Bills and invoices processed, aged lists updated
- Month-end reports ready for your review
Monthly close · October 2026CLIENT #B-0118
ChecklistReconciliations 3Open questions 2Reports
- Operating ···4410
$48,912.40✓ - Payroll ···2207
$12,305.18✓ - Card ···8810
−$3,486.92✓
- Transactions coded
- Bank and card accounts reconciled
- Payables and receivables updated
- Month-end reports ready for your review
Example month. Illustrative only.
Outsource or hire for the season
Run your own numbers
Enter your figures — including the per-return price you are comparing — and see both costs side by side. Every field starts empty, and the arithmetic is shown line by line.
Season cost, side by sideYour figures
Seasonal hire
returns × hours per return × hourly costOutsourced preparation
returns × price per returnDifference
Enter all four figures to compare.Your review and signature time applies either way, so it sits outside both lines.
Simple arithmetic on the figures you enter, for your own planning. Our per-return prices are on the pricing page. Open the calculator on its own page →
The division of labour
Prepared here. Signed by you.
Ruled & Bound
- Prepares the return in your software
- Ties it to the books
- Lists the open questions
Your firm
- Reviews the file
- Signs and e-files under your EFIN
- Keeps every client conversation
How it works
Start with one file. Decide on the output.
STEP 01
Scoping call
Twenty minutes: your software, your return mix, your deadlines.
STEP 02
One paid test return
Send a real file — ideally a messy one — and judge the work itself.
STEP 03
Secure intake
Engagement letter, client consent, SSNs masked, access in your systems.
STEP 04
Prepare and check
Prepared in your software, workpapers attached, open questions listed.
STEP 05
You review and sign
You review, sign and e-file under your own EFIN.
The question you will ask first
Will you go after my clients?
Your clients stay yours — in writing. It is a clause in the engagement letter you sign with us, before the first file. We work for accounting firms only, and every client conversation runs through you.
ENGAGEMENT LETTER · CLAUSE 9 — NON-SOLICITATION
- Ruled & Bound will not solicit, accept or perform work directly for any client of the Firm whose information it receives, during the engagement and for [N] months after it ends.
- Ruled & Bound will not contact the Firm's clients. All communication runs through the Firm.
- Ruled & Bound markets its services to accounting firms only.
Wording subject to counsel reviewDraft
Capacity
A small team, so we cap intake
We take a fixed number of firms each season, so every file gets the same attention. When the season is full, we say so.
Firms this season
[N]
January–April 2027.
Software we work in
[D3 — Saad to list]
We name only what we use today.
How to start
1 file
One paid test return, before any commitment.
Answers for firms that outsource
The rules, with their sources
SECURITY
Does an accounting firm need a WISP?
What the FTC Safeguards Rule requires, and how it covers an outsourcing partner.
§7216Client consent for an offshore preparer
The required wording, the Form 1040 SSN rule and the penalties.
PTINCan an offshore preparer prepare US returns?
PTINs, Form 8946 and what stays with your firm.
Questions firms ask
Before the first call
Short answers here. The rules behind them, with sources, are in Answers.
How do you protect my client relationships?
We work for accounting firms only, every communication runs through you, and the engagement letter you sign with us carries a non-solicitation clause.
Can a preparer outside the US prepare US returns?
Yes, with a PTIN — every person who prepares or helps prepare a return for pay needs one. You remain the reviewer and signer and file under your own EFIN. Your client's consent is required before their information is shared with us.
What happens in March if you are full?
We cap the number of firms we take each season and reserve capacity for the firms that commit early. We take on only the firms we can serve through the whole season.
How do you handle Social Security numbers?
We work SSN-masked by default. The full number stays in your own software.