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SchA.5b deducts the full bill (13,420). Buyer closing statement - 7709 Barton Ridge Dr (purchase 07/08/2025) shows a credit of 6,912 for the part of the year before the purchase; that share is the other party's tax. The value was read (ev-1027) but feeds no line. Deductible: 6,508. The total falls below the cap, so the federal deduction drops by the amount above the cap.

SchC.1 is 163,700 = books total 151,300 plus the Form 1099-K amount 12,400. The books' deposit detail shows that same 12,400 arrived through Paywell Payments, Inc. and was deposited gross, so it is already inside the books total.

The Form 1099-K receipts were deposited gross and are already in books revenue, so adding them as unmatched double-counts gross receipts.

F540NR.72 claims 14,000; the FTB account credits 10,500 of estimated payments to tax year 2025. The return overstates payments by 3,500.

F540NR.72 counts every payment by date. The 2025-09-15 payment of 3,500 is designated tax year 2024, as the pipeline read correctly, so it is not a 2025 payment. Payments are overstated by 3,500.

The September payment was applied to tax year 2024 and is absent from the FTB 2025 account, yet it is counted as a 2025 estimate.

The organizer number for Theo Lindqvist-Okafor ends 3309; 2024 Form 1040 as filed (prepared by Delta River Tax Services) and Social Security card - Theo Lindqvist-Okafor (photo) print a number ending 3390. A dependent or taxpayer number that does not match the IRS record rejects the e-file. Confirm against the Social Security card before filing.

F540NR.61 shows 0, but its rule R-CA-AMT-NOT-COMPUTED says "The engine does not compute California AMT." Its input F6251.2i (Incentive stock options, 40,000) is not zero, so the figure is a placeholder, not a result; the engine's own warning on it stayed open in v1, v2, v3. Compute it outside the engine, or record why it is zero, before approval.

The option was earned through California work, so the held ISO spread is likely a California-source AMT item, yet California AMT was left at zero.

The household lived in California to 2025-07-14. SchCA540NR.1.E is 218,400, the full-year state wages. Corvane Systems, Inc.: box 16 107,100; Halvorsen Data LLC: 22,469 state wages through the move per the paystub (box 16 says 111,300). State-source wages are 129,569, so 88,831 is overstated.

California wages follow the W-2 box 16, which wrongly coded Texas-period work as California; wages earned after the July 15 move are not California source.

The engine computed this alternative ("equipment_section179"): federal no change, California -1,050. It costs nothing anywhere and lowers the total; the return keeps the default. Record the choice and why.

Electing section 179 instead of special depreciation leaves federal tax unchanged but lowers California tax, which allows section 179 but not bonus depreciation.

3 sale lot(s) carry a blank broker basis read as 0.00, so the whole proceeds are taxed as gain. Corvane stock plan supplemental tax statement 2025 lists the adjusted basis for the same shares (same acquisition dates), and the lines do not cite it. B.N1: basis read blank (0.00), 19,100.00 on the supplement; B.N3: basis read blank (0.00), 19,100.00 on the supplement; E.N4: basis read blank (0.00), 9,420.00 on the supplement. Income already taxed as wages would be taxed again.

RSU lots use the broker's zero basis although the supplemental statement gives adjusted basis already taxed as wages, which double-taxes the vest income.

Invoice - Delta Breeze Heating & Air (1450 Fremont Way) reads "Installed new" (11,000). Replacing a whole building system is usually a betterment or restoration to capitalize and depreciate, not a repair. Decide and record the authority. The engine's own what-if "hvac_improvement" computes the improvement treatment.

Replacing the whole HVAC system is a restoration of a building system, so it must be capitalised and depreciated rather than expensed as a repair.

Sch1.17 deducts 14,400. The deduction is not allowed for a month the person could join a subsidized employer plan, including a spouse's. The questionnaire says: "Yes - both of Ngozi's employers offer family coverage, but Erik kept his own individual plan because he likes his doctors." Last year's preparer denied it: "No self-employed health insurance deduction: Erik was covered on Ngozi's employer plan in 2024." The engine rule applies only the income limit.

No deduction is allowed for any month he was eligible for a spouse's subsidized employer plan, and the client confirms both employers offered family coverage.