Checks inbox

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.

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.

SEK 18,450 of 2025 income was converted at 10.56 (2024_average). Income uses the tax year's average rate, 9.86 (2025_average), which gives 1,871, a change of 124.

2025 Swedish interest was converted at the 2024 average rate; at the 2025 average rate it is about 1,871 dollars, not 1,747.

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.

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.

The SEP deposit exceeds the computed deduction limit; the excess needs timely withdrawal or a 6% excise tax, and neither is addressed.

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.

SchCA540NR.1.D = 218,400 lists SchCA540NR.1.A; inputs omit SchCA540NR.1.C. SchCA540NR.2.D = 6,040 lists SchCA540NR.2.A; inputs omit SchCA540NR.2.B. SchCA540NR.12.D = 112,254 lists SchCA540NR.12.A; inputs omit SchCA540NR.12.C. SchCA540NR.17.D = -12,314 lists SchCA540NR.17.A; inputs omit SchCA540NR.17.B. The value may be right, but the trace a reviewer follows does not reach it.

The client says this bitcoin was bought in March 2021 with bank proof of cost, so zero basis and a short-term holding period are likely wrong.

The unread supplemental page holds a sale missing from Form 8949, which explains the gap between the broker summary and the extracted lots.