I disagree. As soon as I get the provisional software for 2024, I lay out my and my (extended) family's tax returns. Before the year has ended, I give them strategy advice such as how much to move from traditional  to Roth IRA. How to avoid IIRMA income cliffs. What estimated payment to make. What piece of equipment to buy. My brain gets reacquainted with the software. Then I transfer all my clients. I fill in forms that I wish ProSeries would transfer but they don't: Form 8867, update children's info sheet, auto info for Sch C, Rental boxes to check off, deduction for teachers, expired driver licenses. In Virginia, I need to look back to see what county client lives in and fill that in. Remind clients of BOI reports due end of the year. I wish ProSeries would faintly include social security benefits (as they do with Sch B) so I don't overlook them. This saves me much time once the hectic tax season starts.