Even though this issue is not really an accounting or tax issue.. more of an admininstrative or legal issue, I think that our small business clients look to us to at least point them in the right direction to make sure they take care of this. 

I doubt that I personally will be filing these for my clients but I have started drafting an email where I notify my clients of their responsibility. That process of notifying them for my 100 or so entitity returns but i have many more single member LLCs that are just part of the 1040 clients.  I think I can do a query to choose the clients with Schedule Cs but the process of notifying hundreds more about this can be very time consuming.  If I don't though, and they fail to register, many will have looked to me to have let them know.  Given that I hope it goes away. 

I reached out to the National Federation of Independent Business (NFIB) on this but have not heard back from them. There was a bill introduced and a hearing was held on on May 30, 2024 to repeal this. more info:

 https://www.nfib.com/content/analysis/national/u-s-house-and-senate-introduce-legislation-to-repeal-...