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1) Back the files up to a thumb/flash drive (Highlight all your clients, Ctrl+B, then select the flash drive location.
2) "Sneaker net" that flash drive to the new computer. Note the letter/location assigned to the flash drive.
3) Restore from the flash drive (Ctrl+R, group all).
Two observations:
*I always scan the flash drive for viruses/issues EVEN when moving between my own computers.
*Backing up your client data files *should* be a regular part of your daily routine (I often back up twice a day during filing season)
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Answers are easy. Questions are hard!
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I have found that using "copy" and "Paste" is easier than backup and restore.
I copy the data directory to a thumb drive, move it to the new computer, set up the data directory I want and paste the files there.
In the tax program on the new computer make sure your directories are set to your new data directory, I use proseries, and in that I had to "rebuild homebase" or something like that within the software menu's, not sure for exact directions for lacerte.
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@jeffmcpa2010 that works great with ProSeries, but Lacerte is a different animal and bit pickier when doing what you suggest.
Answers are easy. Questions are hard!