Annual report case

The Annual reports area keeps one annual report case per client and tax year. In the case you send the client a questionnaire, receive answers and documents, and prepare the report.

A client has exactly one case per tax year. Creating the same year again opens the existing case. Spouses file one report: when another client’s report already includes the client in that year, creating a report asks first (see Spouses in the report).

The office-wide table

Reports → Annual reports holds every case of the office in one table.

• Work queues: above the table, the cases waiting for each action are counted: Send the questionnaire, Questionnaire with the client, Review and follow up, Preparing, Send for signature, Waiting for signature, To file, To close and Done. An amber dot next to a queue means it is the office’s turn, a blue one that you are waiting for the client. Click a queue to show only its cases, and All to show every case again. The counts follow the other filters, and empty queues are not shown.
• Next step: the column says what to do on each case now, for example Send the questionnaire to the client, Link copied 15.10. The client has not opened it yet or Finish 2 worksheets. It is the same step as at the top of the case (see Stages and the next step).
• Search and filter: under the page header, search by client name or tax ID, and filter by Year, Return, Stage, Last reporting date, Primary assignee and Deputy assignee. Each filter takes several values at once, and the assignee filters also offer Unassigned. While any filter is applied, Clear filters appears and brings every case back. The list remembers your search, filters, sorting and column order, and you can save views of your own. See Arranging lists and saved views.
• Sort: click a column heading to sort by it, and click again to reverse the order. The info icon next to Office due date and Missing items explains the column when you hover over it.
• Assignees: you can change the primary and deputy assignee right in the table. To assign several cases at once, tick them in the boxes at the start of the row and choose Set primary assignee or Set deputy assignee. Clear selection clears the ticks. Before anything changes, a window lists every row with its assignee now and after, and nothing changes until you choose Assign. If some rows could not be updated, the message names them.
• Your own fields: owners and admins see Manage fields, where they add their own fields, such as an internal category. Each field appears as a table column and can be filled in right there. A choice, multiple choice or yes/no field also gets a filter.
• Export to Excel downloads an Excel file with the rows shown now, with the search and filters.

Open a case

1. Open Reports → Annual reports, or the client’s annual-report area.
2. Click a row. The case opens inside the client’s page, on Questionnaire and client files, with the client’s questionnaire, answers, and files. Message, New task, and Schedule are at the top of the screen. The link at the top of the case returns to where you came from: Annual reports to the office-wide table, or Client’s annual reports to the client’s page.
3. The Stage column shows where the case stands: Gathering information, Preparing the report, Client signature, Submitted or Completed. The Worksheets column shows how many worksheets the case holds and how many are marked ready.

In the client’s annual-report area each year shows its stage and next step, as in the office-wide table. New annual report there opens the same window as the office-wide table, with the client already chosen: pick the tax year and whether it is an annual report (1301) or a tax refund request (135).

Beside the case are the case sections, in the order the work is done: Gathering (questionnaire, document reading), Business income, Annexes, The report (1301 fields, tax estimate), and Filing (the filing file). A colored dot next to each section shows where it stands: not started, in progress, done, or needs attention. A section that puts an amount into the report shows it. Every section has its own address, so you can send a colleague a link straight to it. To make room, hide the case sections with the button at the top of the list.

If the client has another questionnaire for the same year, the case shows a notice with a link to it. No questionnaire is deleted or merged without your decision.

Stages and the next step

The top of the case shows the five stages: Gathering information, Preparing the report, Client signature, Submitted and Completed. Under them is the Next step: what to do now and whose turn it is, Your turn in orange or Client’s turn in blue. The buttons that do it sit next to it. Below it is a line of what already happened: when the questionnaire was sent, when the client submitted, signed, and when the report was filed.

• Gathering information: the next step is the questionnaire’s state: send it, wait for the client, review what they submitted, or ask for what is missing. Move to preparing the report is always there. The questionnaire stays open and the client can keep answering. Once everything was received, it becomes the main button.
• Preparing the report: the next step counts the worksheets not marked ready yet and opens the first of them. When the checks have things to fix, Open the filing file appears too.
• Client signature: Send for signature starts a new document for the client to sign, named “Annual report for signature”. Attach the draft report as a PDF, place the fields and send it like any document for signature. The case moves to client signature, and the next step shows when it was sent and whether the client signed. If the client signed on paper or somewhere else, click Signed outside the app.
• After the signature the next step is filing: Open the filing file opens the checks and the file. Once you downloaded the file, the next step asks whether the report was filed. Mark as filed records the filing date. You can add a confirmation number and a confirmation file, which is kept in the client’s files and linked to the case. The case moves to Submitted.
• Submitted: Close the case moves it to Completed.

The signature, the downloaded file and the filing record belong to the report as it was at that moment. If fields, worksheets, questionnaire answers or the return form change afterwards, the next step asks you to send it for signature again, download the file again or file again. The stage changes only when you decide, or when a filing is recorded. The signature changes the next step, not the stage. To move a case to another stage, open the ⋯ menu and choose Move to another stage. The same menu undoes Signed outside the app or the filing record.

Manual steps

Sometimes something has to happen that the system cannot see, such as Payment received before filing, or Manager review before sending for signature. Click Manual step at the end of the stage line, write what has to happen, choose the stage, and choose This case or Every case. Only owners and admins add a step to every case.

• The step shows in the stage line right after its stage, with a checkbox. A step for every case has a building icon.
• Until you mark it, the step is the case’s Next step, with a Done button. In the table it shows in the next step column and gets a tile of its own in the work queues, so you can see, for example, every case waiting for payment.
• While a manual step of the stage is open, the case cannot move to the next stage. Things that happen by themselves, such as the client’s signature or recording a filing, do not wait for it.
• A step for every case appears on every case that has not passed its stage yet. A case that passed the stage before the step was added is not asked to go back, and a completed case gets no new steps.
• The X next to a step removes it. For a step of every case, choose Not needed in this case, or (owners and admins) Remove from every case.

Read form 106 and the ID card appendix

In Document reading, the system reads the client’s form 106 forms and ID card appendix and proposes their values for the report. No value goes into the 1301 fields before you approve it.

1. Under Documents the client sent you see the files the client uploaded for the questions about salary, pension, and marital status. Click Read next to a file. You can also attach a file from the client folder to the matching question in Questionnaire and client files, and it appears here.
2. Reading usually takes less than a minute. The document appears next to the values read from it, so you can compare them.
3. Check each value against the document. You can approve all the values together, approve one value, correct a value before approving it, or leave a value out of the report.

A few things the system checks before you can approve:

• Tax year: values from a document for another year do not go into the report.
• Whose document it is: by ID number, the registered spouse or the spouse. When the ID number does not match, you choose. Amounts go to that person’s field, for example 158 or 172.
• Duplicate form: another form 106 for the same employee from the same employer. You choose whether it replaces the earlier one (for example a corrected form), or both count.

Amounts from several form 106 forms add up in the same field, and the number of forms is counted for you. A value typed by hand in a field is not replaced, and the screen shows it. Boxes on the form that do not go into the report are listed separately, and you can type them in the fields. From the ID card appendix you can also add children to the children list.

To leave a document out of the report, click Leave the document out of the report. Its values come out of the fields, and the document stays in the case. Reading documents uses the office’s monthly reading allowance.

Fill in the 1301 fields

1301 fields holds the report itself. Each field shows its official field number and its name on the form.

1. Under 1301 fields in the case sections, choose a topic: personal details and family, salary and pension, business and advances, and more. A topic appears when the client answered “yes” about it in the questionnaire, or when one of its fields is filled. To see them all, click Show all topics.
2. Choose All fields to search every field of the report by number, name, or value.
3. Type a value. The field saves by itself, and a mark next to it shows it was saved. Amounts are whole shekels.
4. On a wide screen, the documents the client uploaded for the topic appear next to the fields, so you can type from them.

Under each field you see where its value came from: From approved documents, Computed in a worksheet, last year’s report, or who typed it.

Spouses in the report

One income tax report covers both spouses, and each keeps their own VAT file. At the top of Personal details and family, and on the Profit and loss (appendix A) worksheet, the Spouses in this report card shows who is the Registered spouse and who is the Spouse.

• Who they are: each spouse is known by the ID number in that year’s report, and the ID number carries over to next year’s report on its own. If the office has a client with that ID number, it shows as a link to the client. A client you don’t have access to shows without details: you can’t take details from it or add its business. A business of theirs that a colleague with access already added stays in the report and counts; you see it without its name and lines.
• Add a spouse: click Add a spouse and choose A client of the office or Not a client. For a spouse who is not a client, for example an employee, type the ID number and name, and add their 106 forms under documents. When the spouse is a client, their name, VAT file, withholding file and phone fill the fields that are still empty, and the field says From the spouse’s client record. If the marital status is not filled yet, it is set to married.
• Suggestions: while the report names no spouse, the card offers to link a client whose report names this client as the spouse, or a client whose ID number is this client’s income tax file number.
• Spouse details: each spouse’s identity details (ID number, name, birth date, gender) that the office already knows, from the client record or last year’s report, go into the report by themselves, and the field says where they came from. Edit details opens them for changes. What is still missing is listed under the spouse and filled right there. On the appendix A worksheet the list folds into one line, and Fill in here opens it. A detail cleared by hand is not filled again.
• The income tax file is in the name of: choose which spouse the file is in the name of. When the client’s income tax file number is someone else’s ID number, the report starts with the file in that person’s name and the client as the spouse. Changing it swaps the two spouses’ identity details, and the file number follows. Amounts already entered for each spouse stay where they are, so check them after the change.
• Change and Remove clear the spouse’s identity from the report. Amounts entered for them stay.
• One report per household: when another client’s report of the same year already includes the client, the client’s annual reports area lists that year as In …’s report with Open that report. New annual report for that year asks first and offers Create anyway, in case they file separately. When creating reports for several clients at once, such a client is skipped and the message counts it. The Spouses in this report card also warns when another report of the same year names one of the spouses.

Amounts: calculations and breakdowns

In any amount field you can type a calculation instead of a number, for example 12,400+3,150-800 or 4,000*17%. The result shows inside the field as you type, and the field keeps the calculation too, so when you come back you see how the amount was built. You can use numbers and + - * / ( ) %.

When an amount is made of several parts, click Amount breakdown next to the field:

• The top of the panel lists what already went into the field from approved documents and worksheets, each linked to its source.
• Below it you add Office lines: a description, an amount (a calculation or a negative amount is fine), and a note.
• The field is the sum of all its parts. The field shows how many lines it has.

If you typed a total by hand, it replaces the breakdown, and the field says so with the computed total. Use the computed total drops the typed total, and the lines you entered count again. When you open the breakdown of a field that only has a typed total, that total becomes the first line so it is not lost.

Amount fields also show hints: last year’s amount, and values from documents not approved yet, with a link straight to the document.

Annexes and worksheets

A worksheet computes part of the report and puts its amounts into the 1301 fields as part of their breakdown. It never overwrites an amount you typed.

• Worksheets the case probably needs appear in the case sections as Suggested for this case. Open one to see why it is suggested: a questionnaire answer, a filled field, or last year’s report.
• Add to the case adds it. Not needed asks for a reason, and the suggestion does not come back.
• Add any other worksheet with the + button next to Annexes.
• At the top of each worksheet choose its status: not started, in progress, or reviewed and ready.
• Remove from the case in the worksheet’s menu asks for a reason. The amounts it put into the report stop counting, and what was entered in it is kept if you add it again.
• Next to the print button of the Form 6111, business income, expense adjustments, securities, foreign income, rental income, carried losses, depreciation, and refund request worksheets there is Design and edit report, which changes how the work paper looks before printing or saving a PDF. See Design and edit a report for printing.

When a case opens for the first time, details the office already knows fill in by themselves: the ID and file number from the client’s record, and personal details and children from last year’s report. Details that can change, such as the address, phone, marital status, and bank account, appear as suggestions you can use with one click. Amounts from a previous year are never copied.

Fill in the children list under personal details. The report’s children fields (260 and 262) are counted from it by each child’s age in the tax year. A value typed into those fields by hand stays as it is.

If a colleague saved the same field while you were working, a notice appears and you choose which value to keep. No value is overwritten without you knowing.

1301 fields are available from tax year 2025, for clients who file form 1301 (individuals and self-employed people).

Business income (appendix A) and expense adjustments

The Profit and loss (appendix A) worksheet computes business income per form 1320, for each business of each spouse, and puts it into field 150 or 170. It is suggested for an authorized or exempt dealer, when the client mentioned a business in the questionnaire, or when field 150 or 170 is already filled.

1. Click Add business and enter the details the appendix needs: name, address, branch code, establishment date, reporting basis, and bookkeeping details.
2. Choose where the lines come from:
   • Books: the lines are built from the P&L of the books the office keeps, by each card’s 6111 code. Each card shows on its line, and you can move a card to another line or leave it out. Cards with no line on the form (capital gains, dividends, rent) are listed with their amount and the reason.
   • Typed: type each line (a calculation is fine). Line 17 (depreciation) comes from the fixed asset register when the depreciation worksheet is in the case, unless you typed it.
3. You can choose micro business (a 30% deduction), and the screen shows whether the business meets every condition.
4. Work paper (PDF) prints the appendix.

The spouse’s business from their own books: when the spouse is a client whose books the office keeps, with movement in the year, the worksheet offers Add from their books. The business is built from the spouse’s books, and its income goes into the fields of whoever’s ID number matches: 170 and 239 for the spouse, or 150 and 238 when the file is in their name. When you link a spouse and the worksheet is already in the case, the business is added on its own. Each client’s books are read by one business only. If the spouse is removed from the report, the business stops counting and a message explains why. In the expense adjustments, a calculator that belongs to this business picks cards from the spouse’s books.

A loss year puts no income into the report. The loss belongs to the carried-losses worksheet.

The Expense adjustments worksheet computes the part that is not deductible and adds it to the business’s line 20: vehicles (45% of the costs, or the costs less the use value, whichever is higher), mobile phone, home phone, refreshments (80%), gifts, trips abroad and home office. Each calculation shows the booked expense, the allowed part, the part added back, and the rules it rests on. When the office keeps the books, choose which cards feed each calculation. The year’s tax adjustment report is included too, without counting a card a calculation already reads.

Filing file lists every form 1320 with what it still lacks before the Tax Authority would accept it. The appendix goes to the Tax Authority through a separate service that is not connected yet, so for now it is filed with the work paper.

Fixed assets and depreciation

The Fixed assets and depreciation register on the client’s annual reports page keeps the client’s assets across years. Each year of the case reads its part of the register.

1. Click Add asset. Choose the asset class from the depreciation regulations (each class shows its rate and regulation item), and enter the cost (a calculation is fine), the purchase date and the date it started being used. For an asset with no class in the regulations, such as software, set a rate and a reason.
2. For a mixed-use asset, such as a car or a phone, enter the business-use percent. For an asset brought over from another system, enter the depreciation accumulated before the register.
3. Import from the books shows the purchases booked on the fixed-asset cards, each with a suggested class. No asset is created before you confirm, and importing again creates no duplicates.
4. A sale or retirement is recorded from the row’s menu.

Depreciation counts months of use: from the month the asset started being used, up to the month before a sale. It never goes below zero or past the cost.

In the case, the Depreciation worksheet (form 1342) shows the year’s depreciation table exactly as on the form, by asset class, with totals and notes. The case sections show the recognised depreciation for the year. The worksheet puts no amount straight into the 1301 fields: when the office keeps the books, depreciation reaches the report through the profit and loss; when business income is entered by hand, the recognised depreciation goes to line 17 of form 1320 and vehicle depreciation to line 7. Print form 1342 saves the table as a PDF.

Depreciation entry posts the year’s depreciation entry in the books, dated 31/12: a debit to depreciation expense and a credit to accumulated depreciation for each asset class. Every line of the entry shows before posting. If depreciation changed after an entry was posted, the difference per card shows, and posting reverses the earlier entry and posts a new one. If cards are missing in the books, or the period is locked, you see exactly what is missing.

Securities (appendix C, form 1322)

The Securities worksheet computes appendix C from the form 867 certificates of banks and brokers: capital gains on traded securities, interest, dividends and the tax withheld. It is suggested when the client mentioned securities or capital gains in the questionnaire, or when capital income fields are already filled. Digital assets are not traded securities, and the worksheet says so.

• Reading form 867: in Document reading you can read the forms 867 the client sent for the securities question. After review, Approve and add turns the certificate into an account in the worksheet. Form 867 values never go straight into the 1301 fields: the worksheet computes them.
• Accounts: for each account (bank, branch, account number, whose) enter the amounts from the certificate, or take them from the reading. An account without full tax withholding, for example at a foreign broker, is marked.
• Offsets: a loss in one account offsets a gain in another and, if you choose, interest and dividends taxed at up to 25%. A carried capital loss comes from the client’s loss ledger when there is one.
• The result: the appendix C table by tax rate, what goes into each 1301 field, the special-rate tax against the tax withheld, and every check. The tax estimate calculates this income at its own rates, surtax included.
• The file: appendix C for traded securities with tax withheld travels inside the filing file, so such a report is no longer blocked by the appendix question. An account without full withholding still blocks the file.

Reading form 867 needs a reading template set up once in the system, as for form 106.

Carried losses (form 1344)

The loss ledger (Carried losses on the client’s annual reports page) shows, for each loss type and year: the opening balance, the loss created, the offset and the closing balance. Each year opens from the previous year’s closing. For the first year in the ledger, click Enter opening balances, note where the balances came from (for example an assessment or a filed form 1344), and enter each balance: loss type, whose, the year it arose and the amount. If an entered balance differs from the previous year’s closing, the screen points out the difference.

In the case, the Carried losses worksheet proposes offsets in the order the law sets, from the incomes already in the 1301 fields. Each offset shows its rule and legal source, the field it goes into, and what carries to next year. This year’s business loss is entered in the worksheet. If a fact the law needs is missing (for example whether the business closed), the proposal is marked incomplete rather than guessing. Choices that are yours, such as offsetting against the other spouse’s income, are made in the worksheet.

Accept offsets shows the amounts that go into the fields and the balances that carry to next year; only after accepting do they reach the report and the ledger. If the proposal changes after acceptance, Accept again appears.

When the case also has the Securities worksheet (annex C), its carried capital loss comes from the ledger and is not typed in the worksheet. Annex C offsets it against the securities gains, and that offset, with this year’s securities loss not offset, appears in the carried-losses worksheet under From the securities worksheet and goes into the ledger. Only the carried-losses worksheet reports fields 166 and 160, after acceptance. After changing annex C, accept the offsets there again. A client with no ledger and no carried-losses worksheet keeps typing the carried loss in the securities worksheet, and then the annex reports 166 and 160 itself. The tax estimate calculates the carried business loss offset (fields 186 and 187). Work paper (PDF) prints form 1344, and Filing file shows what it still lacks before sending.

Form 6111

The Form 6111 worksheet codes the year’s financial statements on form 6111: part A (profit and loss), part B (tax adjustment) and part C (balance sheet). It is suggested when the books have posted entries in the year, when a business in the business income worksheet keeps double-entry books, or when turnover is above the year’s threshold.

• Parts A and C are built from the card balances in the books at year end, by each card’s 6111 code. A card with no code, or with a code that does not fit its part, shows under Cards to fix with its balance, and you can set its code there.
• Part B fills from the case: excess expenses from the expense adjustments, tax depreciation from the fixed asset register, and book depreciation from part A. On every line you can type an amount (a calculation is fine) that replaces the automatic one.
• Report details come from the client’s record and the case. Enter what is missing in Edit details.
• Checks: the balance sheet balances, the part A result equals the start of part B, and inventory matches. Every error is shown with a count.
• Download the 6111 file is available when there are no errors. The file is sent to the Tax Authority separately from the annual report. Its layout has not been checked with the Tax Authority yet, so you confirm that before downloading. When the report has no errors, the 1301 mark saying a 6111 is attached fills in by itself.
• The screen compares the taxable income in part B with fields 150 and 170 and lists likely reasons for a difference.

Rental income

The Rental income worksheet is suggested when the client mentioned rent in the questionnaire or a rent field is already filled. For each property enter the address, use (residential or commercial), location, owners and shares, and the rent by month or as an annual amount. Copy from last year first previews last year’s properties, then copies owners and track without amounts.

For a residential property the worksheet compares the three tracks: exempt up to the ceiling, 10%, and regular tax with expenses and depreciation. Each track shows the tax, the exempt and taxable income, and the recommended track with the saving over the next best one. Pick a track with Choose; only then do the amounts go into the fields: the exempt part into 332, the part taxed at regular rates into 059, and the 10% track into 222. The monthly table shows the adjusted exemption ceiling for each month. The 10% track also shows the payment amount, the payment date and the deadline. The tax estimate calculates rent on all three tracks, surtax included.

Rent from a property abroad is reported on the Foreign income worksheet (appendix D), on the 15% track or at regular rates.

Foreign income (appendix D, form 1324)

The Foreign income worksheet reports appendix D: every income of the client or the spouse from outside Israel, and the tax paid on it abroad. It is suggested when the client mentioned foreign income in the questionnaire, when fields 290 or 299 are already filled, or when the rental income worksheet has a property abroad.

• Income: add a line for each source: the appendix row (for example salary, building, dividend at 25%), whose income it is, the country and the source. Enter the income before deductions, the deductions, and the tax paid abroad. Every amount takes arithmetic.
• Foreign currency: choose a currency and enter each receipt with the date received. The Bank of Israel representative rate for that day fills in by itself; when no rate was published that day, the last one before it is used. Foreign tax converts at the rate of the day it was paid, and tax paid after the year end, within 24 months, at the rate at the end of the tax year. For a currency the Bank of Israel does not publish, enter a rate for each receipt.
• Income already in the report: income a field already holds from another source, for example business income in the books, is marked The income is already in the report from another source. The appendix lists it and counts it in field 290, but does not add it to the field again.
• What goes into the report: each income goes into the field form 1324 points to (for example 158 or 172 for salary, 059 for a building, 141 for a dividend), and the total foreign income goes into field 290. When the office typed a total in a field, the total wins, and the worksheet says the appendix amount is not counted.
• Foreign tax credit: for each kind of income separately, the credit is capped at the Israeli tax on that income. For each person the worksheet shows the cap, the foreign tax, the excess from earlier years, the credit and what carries forward. Enter the excess credit of 2020 to 2024 under Excess credit from earlier years, linked to the index. Foreign rent on the 15% track gets no credit, and the worksheet suggests checking the regular-rate report when foreign tax was paid. The tax estimate includes the credit.
• Losses: a foreign loss offsets foreign income only, under section 29. When the client has a loss ledger, the foreign results appear on the carried losses worksheet under From appendix D, and the offsets accepted there return to the appendix. The loss left to carry forward (field 299) is reported by the carried losses worksheet when the case has it, and otherwise by the appendix.
• Declaration and other figures: the answer on a refund of foreign tax for earlier years, the Israeli tax on a section 9C pension, and the foreign business turnover when it differs from the total income.
• The file: appendix D travels inside the filing file, with the income broken down by country. While the worksheet has an error, the file does not download until it is fixed. Work paper to print produces every income, receipt and rate, the appendix, the credit and the checks.

The capital gain itself on selling securities or assets abroad is still worked out on the capital gains appendix. Appendix D shows the sales and the foreign tax.

Check the tax estimate

Tax estimate shows an estimate of the year’s income tax, and the estimated balance to pay or the estimated refund after tax withheld from salary, withholding at source, and advances. It is calculated from the case’s saved fields and updates by itself when a field changes.

• Ready: all the information is there, and the estimate shows a balance to pay or a refund.
• Information missing: a list of what is missing, for example marital status, a date of birth, or a salary the client mentioned in the questionnaire that was not entered. A missing amount is never counted as zero.
• Cannot estimate yet: the case has a topic the estimate cannot calculate yet. The list names the fields. The partial calculation is shown, but without a final balance.

Click a line in the breakdown to see how it was calculated: the brackets, the credit points for each child, and the official source of each rule. Today the estimate calculates salary, business profit, the National Insurance deduction, surtax, credit points (resident, woman, age 16 to 18, children of married parents), section 46 donations, pension deposits as an employee and as self-employed, the self-employed study fund, disability insurance, life insurance and survivors’ insurance. Each rule shows the section of the law it rests on.

Deductions, credits and savings recommendation

The Deductions and credits worksheet gathers what the client paid during the year: self-employed pension and study-fund deposits, disability insurance, life and survivors’ insurance, donations, National Insurance on business income, and employee disability insurance from form 134. It is suggested when the client marked pension, insurance or donations in the questionnaire, or when those fields are already filled.

• For each spouse, type an amount per item (a calculation is fine). It goes into the matching 1301 field as part of its breakdown.
• Next to each item you see what the law recognises: the cap, the recognised deduction or credit, the tax it saves, and the section of the law. How it was calculated opens the full calculation.

The savings recommendation appears in the worksheet and in the tax estimate. It shows how much more is worth depositing before year-end in each item and how much tax that saves, from the largest saving down, plus any missing mandatory self-employed pension deposit. Each saving is calculated on its own, so they do not add up. After the tax year it shows what could have been saved, since deposits count in the year they are paid.

Client letter shows a branded letter with the recommendations. Print it or save it as PDF, or click Send to client: the system keeps a fixed copy of the letter and sends the client a link to it by WhatsApp or email. The client opens the link without signing in. The screen shows when a letter was last sent.

The estimate is a working aid. It is before linkage and interest, and it is not an assessment.

Download the filing file

1. Click Filing file at the top of the case, or in the case sections.
2. If the file is ready, click Download the file. The file name is OPCN_<file number>_<year>.txt.
3. If something prevents the download, a list shows the field and what to fix: an empty required field, an invalid value, or incomplete refund bank details. Go to field opens that field and marks it.

Appendix C (securities with tax withheld) and appendix D (foreign income) travel inside the file from their worksheets. If the client mentioned income outside Israel, securities, or cryptocurrency in the questionnaire and the case has no matching worksheet, decide whether the report needs an appendix. A report that needs an appendix the file does not carry does not download; file that report another way.

The file is made from exactly the version that was checked. If someone changed a field meanwhile, a notice appears and you check again. Downloading the file is not filing it: once you transmitted the report, click Mark as filed in the next step. The page shows when the file was last downloaded, by whom, and from which version of the fields. Someone with view access to the case sees the check but does not download the file.

Refund request (form 135)

An employee who does not have to file an annual report can ask for a tax refund, up to six years after the end of the tax year. Such a case has the return type Refund request (135).

• Refund request on the annual reports list opens new 135 cases with a shorter questionnaire for employees. Only individual clients are listed. The return type can also be chosen when creating a regular case, and in a spreadsheet import with the Return type column.
• To move an existing case, open the ⋯ menu at the top of the case and choose Move to a refund request (135). The window shows everything that prevents a refund request, such as business income, income from abroad or a worksheet that is not part of a refund request, each linked to the answer, field or worksheet behind it. It also lists things worth confirming, such as a salary above the filing ceiling. Moving back to an annual report (1301) always works.
• In a 135 case, Filing file is replaced by a checklist for the request, the form as the case fills it with each box’s code, the attachments (the forms 106 and 867 read, the forms the lines call for, and the files the client sent) and a printable form 135.
• Filing: at the Tax Authority a refund request is filed online as a 1301 marked “refund request” (field 984), after a refund file is opened. You can mark the field with one click and download the usual filing file. It can also be filed on paper, with the printed form and the attachments.
• The tax estimate shows the estimated refund as in any case.

Company annual report (form 1214)

A client whose business type is Ltd. company files a company annual report (form 1214). Its annual report case is a Company annual report (1214) case, with nothing to choose: New annual report opens a 1214 case for a company by itself. When a client’s business type changes, a case that was not filed yet and holds no work moves to the matching report: what was only copied from the client record or last year is cleared and filled again for the new form. If the case already holds work (a typed value, a row you added, a worksheet or a document), the business type cannot change, and a message names the report’s year. A filed case keeps the form it was filed with.

• Form 1214 fields follow the parts of the printed form: Company details (with the bank account and who helped fill the report), Company questions and annexes (part א), Shareholders and related companies (parts ד and ג), Taxable income, Capital gains and foreign income, Losses and attributed income, Turnover and more data, Special expenses and deductions, Dividends distributed, Payments and Office codes. Each field says where its value came from.
• When the case opens, the fields fill from what the office already knows: the company name, file number, deductions file and contact details from the client record, the office’s details for the assistant block, and last year’s report. Details worth a look show as a suggestion next to the field. Last year’s shareholders and related companies are copied, without the salaries.
• Read the books again reads the turnover, gross profit and taxable income from the client’s books. Taxable income comes only from the tax adjustment report once it is final, never from the accounting profit. A value you typed is never replaced: a message says what the books say, and you decide.
• Shareholders (at least one is required), related companies and R&D investments are edited as table rows. Values are checked as they are saved, for example that the name opens with a Hebrew letter and that the dividend rights add up to 100%.
• Dividends (1214ב) is a worksheet you add from Annexes: list each distribution of the year with the tax withheld, and how much of the dividend came from earlier years’ profits. It fills fields 141, 142 and 143 and the “dividend distributed” mark, and checks the annex the way the Tax Authority’s annex service does. That service is not connected yet, so attach the annex to the online report.
• Company tax (instead of the tax estimate) computes the tax on each income line of part ו at the rate the form prints, less the payments of part יח. Advances paid during the year are not on the form, so the balance is before advances.
• Filing file shows three kinds: what blocks the file (an empty required field, an invalid value, a missing shareholder), things to check that do not block it (for example turnover above the 6111 threshold without the 6111 mark), and Attach to the report: the annexes the answers ask for. The file is named OPCN1214_<file number>_<year>.txt.
• No 1214 file made here has been checked at the Tax Authority yet, so downloading asks first. Before the first real filing, check the file on the Tax Authority’s structure checker. Form 1214 itself is filed as this file, through OPCN or the representatives’ website.
• The file does not carry the foreign appendix (1323) or capital-gain annexes yet. A report with foreign income or a foreign loss does not download. Attach capital-gain annexes to the online report, and say in the report fields how many were not transmitted and why.

Send a questionnaire

Clients who file form 1301 (individuals and self-employed people) get the updated annual-report questionnaire in a new case. Most questions are answered yes or no, and a yes asks the client for the matching documents. For example, employment asks for form 106 from every employer, and a securities portfolio asks for form 867 from every bank and investment house. The client also picks a marital status and attaches a copy of the ID card with its appendix, and says how many children they have. Companies and partnerships keep getting the year-end business questionnaire. Questionnaires already sent stay as they are.

1. Open Reports → Annual reports or the client’s annual-report area.
2. Choose the client and review the questionnaire offered.
3. Check the requested year, questions, and supporting documents.
4. Send the request through the available flow.
5. Track progress and review the returned information in the linked collection.

Use the preview to remove irrelevant questions where allowed and make the request clear to the client.

Import a client list

1. Open Import client list.
2. Drop a CSV or Excel file onto the area, or click it to choose one.
3. Map columns. If a field is already assigned, the menu shows its column; choosing it again moves it.
4. Review the preview and approve. Filter to invalid rows and fix them in the table. Nothing is saved before approval. A fee cell such as 2000+VAT is read as 2000.
5. When several clients in the office share a tax ID (for example, several businesses of one person), the row’s status cell shows how many clients share it, and the row is not imported until you choose. Click the status cell and pick the client. Each client shows its email, whether it is archived, and whether it already has a report for the year. When only one of them already has the year’s report, it is picked for you.
6. You can also map Email, Phone and Business type. Email and phone go to the client’s contacts, and nothing already there is deleted: if the client already has a contact with that email or phone, nothing is added (only a detail it is missing); if another contact in the office already has them, that contact is linked to the client instead of being copied; if the client’s main contact has no email and phone, they are added to it; and if it has a different email or phone, a new contact is added. The Contact column in the preview shows what happens for each row. A new client takes its business type from the file. When the file names a different business type for existing clients, those cells are highlighted, and before approving you choose Keep the current type or Update from the file.

Review the result

Check required answers, files, and unresolved differences. Receiving a completed questionnaire does not mean the annual report has been professionally reviewed or filed.

Next: Review answers and documents.