BlockerCheckJudgmentInfoour rule checks;✦AIthe AI agent flagged this item, a person decides;Engine warningthe engine's own note names this item;Confident mistakeflagged by our checks, though every value behind it was read at 0.95 or above. The checks were built from the mistakes our external investigation found.
StatusWhatAmountTax effect
Judgment
Judgment✦AIConfident mistakeSEP deduction: 2,786 contributed above the limit, never flaggedSch1.16 · 1 AI suggestion
The contribution was 18,000; Sch1.16 deducts 15,214, the computed limit. The excess of 2,786 is carried out as "sep_contribution_not_deductible_for_2025" with no diagnostic. A nondeductible contribution can draw an excise tax unless withdrawn (the rate is not in the packet, so no amount is estimated). Decide whether to withdraw the excess or keep it and file for the excise, and tell the client. The limit falls if Schedule C profit changes.
JudgmentEngine warningConfident mistakeHome office (simplified method, average 240 sq ft x $5): one simplified figure for two homesSchC.30
The office moved between 2 homes this year (Sacramento office square feet 220; Austin office square feet 260). The simplified method may be used for one home only in a year; the other needs the regular method. Choose per home and record why. The estimate shown uses the later home alone, by the simplified method.
✦19 AI suggestions on 18 items (some items carry more than one); open a row to see each one.
An AI agent investigated the whole packet with the app’s own tools, identifiers masked, and suggested issues with quotes. Its suggestions appear only on the final computed version, after each quote is found on its page, and a person accepts or dismisses each one. The mistakes our checks catch were found during an AI-assisted review of the packet and are now caught by deterministic checks.
From the engine (11, v3)
The engine’s own diagnostics, shown as it reported them. They are not our checks and are not counted as findings.
infoAMT_CREDIT_CARRYFORWARDAMT arises from the incentive stock option exercise (a deferral item); a minimum tax credit carryforward to 2026 is expected (Form 8801 next year).EvidenceAlternative minimum tax (F6251.11)Not covered by our checks
infoAOTC_PHASED_OUTAmerican opportunity credit fully phased out by modified AGI.EvidenceAOTC after phase-out (F8863.7)Not covered by our checks
warningQUESTIONNAIRE_SALES_CONFLICTQuestionnaire answer: no investments sold. Documents show 282 brokerage sales and 12 digital asset dispositions.EvidenceQuestionnaire: Did you sell any stocks, bonds, mutual funds or other investments in 2025?Not covered by our checks
warningLOW_CONFIDENCE_READHandwritten receipt amount read with low confidence (0.41).EvidenceCash gift amount (D64, page 1)Not covered by our checks