> ## Documentation Index
> Fetch the complete documentation index at: https://docs.denari.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Create a binder

> Every field on the new binder form, and what picking a type commits you to.

Create a binder from **New binder** on the [binders list](/papers/binders-list), or from the create menu in the nav bar anywhere in the app.

<Tip>
  If this entity had the same kind of binder last period, [roll it
  forward](/papers/roll-forward) instead. You get the documents, the folder
  structure, and the settings, rather than an empty shell.
</Tip>

## The form

| Field | Required | Notes |
| - | - | - |
| **Client Group** | Yes | Creatable inline if it doesn't exist yet |
| **Client Entity** | Yes | Creatable inline |
| **Client entity type** | Yes | Defaults to the entity's saved type |
| **Team** | No | Only shown if your firm uses teams |
| **Binder type** | Yes | Decides the shape of the binder. See below |
| **Checklist** | No | A checklist template to start the binder's **Work** tab from, where your firm uses them |
| **Binder basis** | Yes | Accrual or Cash. Defaults to Accrual |
| **Period end** | Yes | The last day of the period |
| **Period duration** | Yes | Week, Two week, Month, Quarter, Half year, Year |
| **Reviewer(s)** | Yes | One or more |
| **Preparer(s)** | Yes | One or more |

New to these? See [Client Groups & Client Entities](/general/clients-and-entities).

## Binder type is the big decision

It decides which tabs the binder has, and it is not a cosmetic label.

The picker lists every type by name. Two of them carry a trial balance; the rest don't.

| Binder type | Shape | For |
| - | - | - |
| **Tax Trial balance** | Trial balance | Tax engagements. Defaults to a yearly period |
| **CAS Trial balance** | Trial balance | Client advisory and accounting work. Defaults to a monthly period |
| **CAS 1099** | Workpaper-only | 1099 work |
| **CAS Payroll** | Workpaper-only | Payroll work |
| **CAS Sales tax** | Workpaper-only | Sales tax filings |
| **CAS Workers comp** | Workpaper-only | Workers comp |
| **Other** | Workpaper-only | Anything else. Selecting it reveals a custom name field |

### Trial balance binders

Full accounting machinery: trial balance, chart of accounts, journal entries, AI reconciliation, and financial statement exports. **Tax Trial balance** and **CAS Trial balance** are the two.

#### What a Tax binder adds

Tax and CAS binders look alike until you need the book-to-tax layer. Everything below exists **only** on a binder created as **Tax**:

| | What it gives you |
| - | - |
| **Tax trial balance** | A second view in the Trial balance dropdown, leading with the tax columns and computing taxable income. See [Tax trial balance](/papers/tax-trial-balance) |
| **Tax journal entries** | The **Tax Adjustments** entry type, and **M-1 / M-2 / M-3** classification on its lines |
| **M-3 split** | Temporary and permanent differences broken out separately |
| **Tax columns** | **Tax Adjustments** and **Tax Adj bal** on the trial balance and chart of accounts |
| **Tax mappings** | Accounts mapped to a form, section, and line on the return |
| **UltraTax CS export** | A CSV of mapped accounts and tax codes, ready to import |
| **Roll to tax destination** | Tax binders receive documents and balances from a CAS binder in the same period. See [Roll forward & roll to tax](/papers/roll-forward#roll-to-tax) |

<Warning>
  You can't convert a CAS binder into a Tax binder after the fact. If the
  bookkeeping is already in a CAS binder and you now need the return, [roll it
  to tax](/papers/roll-forward#roll-to-tax). That creates the tax binder and
  brings the documents and trial balance values across.
</Warning>

### Workpaper-only binders

Documents, comments, and review, without a trial balance. Everything with a **CAS** prefix other than CAS Trial balance, plus **Other**.

<Note>
  Pick the type deliberately. A workpaper-only binder has no trial balance tab
  at all, so if you'll need to tie out balances, choose Tax or CAS.
</Note>

## Entity types

* Corporation
* S Corporation
* Partnership
* Exempt Organization
* Private Foundation
* Fiduciary
* Sole Proprietorship – Schedule C
* Sole Proprietorship – Schedule E

If the entity has a **Default Client Entity Type** saved in its settings, it's pre-selected. Setting that once saves you picking it on every future binder. See [Client Groups & Client Entities](/general/clients-and-entities).

## Duplicate warning

Denari warns you if the new binder shares a **client group**, **client entity**, and **period end** with one that already exists. It's a warning, not a block, because sometimes two binders for the same period are legitimate. Usually, though, it's a sign you meant to open the existing one.

## Next

Your binder is empty. Bring in [the numbers](/papers/trial-balance) and [the support](/papers/documents).


This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.