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The page prints 74-3829156; the pipeline read 74-3829516 at confidence 0.97. The digits are transposed, and F2441.1b carries the wrong number.

The line's party name "Bright Oak Preschool" appears nowhere on Bright Oak Kids Club - 2025 statement (Theo), which is issued by Bright Oak Kids Club under tax ID 68-0412257. The tax ID is right; the name on the form should match the document.

F8283.A1.vehicle takes 6,000 from the client's answer ("Donated stock to our donor-advised fund in December, and donated our old Subaru in August - Kelley Blue Book said about 6,000."). 2025 Form 1098-C - Lone Star Kids Auto Donation (2012 Subaru Outback) reports box 4c gross proceeds from sale 2,900. When the third-party form fixes the amount, the return uses it.

A donated vehicle the charity sold is limited to the gross proceeds on Form 1098-C, not the Kelley Blue Book value the client gave.

Two lines report 1,840 each, from two documents that print the same account (ending 7731). One payment shown on two forms is one line of income; SchB.1.2 counts it again.

The standalone Form 1099-INT reports the same sweep interest already on the composite statement, so the interest is counted twice.

Every value read from page 3 (89 values) matches page 2, so it is the same sheet twice. SchC.44a adds both pages, counting 3,700 twice, which flows into SchC.9.

Business miles add the page total from a second scan of the same May-August sheet, overstating miles and the standard mileage deduction.

SchA.8a includes 2,150 from the payoff statement as a separate amount, but that statement says it is reported on the Form 1098. The same 2,150 is counted twice.

Payoff interest is already in the Form 1098 box 1 total, so adding the payoff statement interest counts it twice.

F1040.26 claims 13,000; the IRS account transcript credits 12,000 of estimated payments to tax year 2025. Part of the line rests only on a client answer (qa-41), never reconciled to the agency. The return overstates payments by 1,000.

Fourth-quarter payment taken from the client's guess of 4,000; the IRS transcript shows 3,000 on 2026-01-15, so estimated payments are overstated.

The penalty treats 25,400 as withholding. Excess social security tax (Sch3.11, 3,342) counts as withholding too. Recomputing the regular method (installments of 10,328, 7.000000000000001% to 2026-04-15) reproduces the engine's 164 with 25,400, and gives 17 with 28,742.

ScheduleS.credit = 1,580 other-state tax x 195/365 = 844. The credit is limited to California's own tax on the double-taxed income: 9,830 / California AGI 305,349 x regular tax 19,718 = about 635. Credit overstated by about 209; attach the statement for the composite return.

The prior preparer left "2023 Form 3520 (foreign inheritance over 100,000) - discussed? (no note of resolution)". No document, answer or diagnostic in this engagement resolves it, though D36, qa-07 mention the same fact. Carry it as a tracked item with an owner and a resolution.

The extraction is partial (Page 32 ('Additional transactions') was not read by the pipeline.). The unread page prints 1 more sale(s) with proceeds 250.00 that no return line carries. Summary proceeds less the extracted lots leave a gap of 250, exactly the unread sales.

The call notes give the business share: Telephone 2,160: 70% business; Internet 1,320: 50% business; Software and subscriptions 216: personal. SchC.25 and SchC.27a.1 still deduct the full amounts. Personal part: 1,524.

The family phone plan and shared home internet are deducted in full; the client estimates business use at about 70% and 50%.

The family music subscription is personal and was booked to software by mistake, so it should come out of business expenses.

The 2024 SchC.30 used 300 sq ft (Home office (simplified, 300 sq ft) Simplified method, 300 sq ft.). The same room measures 220 sq ft (Home office measurements (client note)). The prior year looks wrong, not this year; about 400 of 2024 deduction was overstated. Record it and tell the client; too small to amend alone.