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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.

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supplemental tax statement 2025 lists the adjusted basis for the same shares (same acquisition dates), and the lines do not cite it.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.

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.

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 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 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 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.