"Which is why, when Forms are not released or finalized, it probably is best not to transfer these clients. "

That's not a practical approach for our shop. Since early January, we have been busy peppering areas of every tax return (some sold a house, others told us they had a new baby, on and on...) to maximize the use of our time. With over 1,000 tax clients, we get started working on tax returns even before the client arrives with their tax docs. If we can key in the closing statement from the sale of a rental property in January when it's a lot quieter, we're going to work efficiently and take advantage of that time 5 weeks ago when we aren't so busy.