Oh yes sorry I assumed this was a client whose been with you a while ... if they are new as of January 2013 and they did not pay you anything in 2012 than I would not be issuing a tax receipt to them until February 2014 either cause you have until than to 'do your tax forms' ... they can not use a 2013 fees on their 2012 income tax anywhere so it would just get 'lost' waiting until next April when they can actually use it