Accounts

Accounts are the entities for which financial interactions happen. These can include, returns, bills, and payments. You must create at least one account for every taxpayer. The account contains information that controls how returns, bills, and payments are created and handled.

Every account must reference at least one person because the person contains the taxpayer's demographic information (e.g., names, phone numbers, forms of ID). We refer to this individual as the "main" person linked to the account. In addition to the "main" person, an account may reference other types of persons, e.g., the billing contact, power of attorney, accountant, etc.

Most accounts are linked to at least one tax role because the tax role captures information related to a specific tax type that is applicable to the account.

Most accounts are linked to at least one obligation because, without an obligation, there is no ability to assess a taxpayer. An account without an obligation may exist; you just won't be able to do much in the system with such an account.