I have just released a family from my care, just curious about tax receipt for 2013. Should they keep me up to date with their address and I mail it in January 2014 or make one for them now?

They have asked to have it now but I've always waited until my accountant gives me the #'s and issue receipts then. help!

What are the rules for issuing receipts: upon termination or at tax time?


Thank you