Sample, Maria L. (DEMO)
Corrections Required- Tax year
- 2024
- Return type
- 1040
- State(s)
- CA
- Preparer
- J. Alvarez
- Reviewer
- D. Okafor
- Review round
- 1
Total issues9
Critical1
Errors2
Warnings2
Needs verification4
Corrected0
Sample / demo data. All taxpayers, figures and findings shown are synthetic prototype content — not tax conclusions or client deliverables. Automated document extraction and AI review are not connected in this version.
Review Findings
Showing only issues and items requiring verification. Items that passed are not listed.
Source Document Reconciliation
2 item(s)- ErrorOpenRound 1
Form 1040, Line 1a / W-2 (2 forms)
Current$142,500Expected$147,800Difference$5,300 understatedhigh - VerifyOpenRound 1
Schedule B, Part I / 1099-INT (3 forms)
Current$2,145Expected$2,308Difference$163 to verifymedium
Cross-Form Review
2 item(s)- ErrorOpenRound 1
CA Form 540, Line 71 / W-2 Box 17
Current$8,240Expected$8,610Difference$370 understatedhigh - VerifyOpenRound 1
Schedule K-1 (1120-S) Box 1 / Schedule E, Part II
Current$18,400 on Schedule EExpected$18,400 per K-1 (entity name blank)DifferenceAmount ties; entity identification incompletehigh
Prior-Year Comparison
2 item(s)- WarningOpenRound 1
Prior-year 1040 (Form 8938, FBAR) vs current draft
CurrentCurrent year: Form 8938 onlyExpectedPrior year: Form 8938 + FBAR (FinCEN 114)Difference1 fewer foreign filing this yearmedium - WarningOpenRound 1
Schedule E, Line 18 (rental property)
Current$4,120Expected$6,480 (prior year)Difference$2,360 decreasemedium
Tax Logic Review
2 item(s)- CriticalOpenRound 1
Form 8621 / Form 1099-DIV (foreign fund), Form 8938 Part I
CurrentNo Form 8621 in returnExpectedForm 8621 may be required (1 fund holding)Difference1 potential filing requirement not addressedmedium - VerifyOpenRound 1
Form 1099-DIV Box 7 / Form 1116, Schedule 3
Current$612 foreign tax paid, no 1116ExpectedForm 1116 or documented de minimis electionDifferenceCredit treatment undocumentedmedium
OTS Internal Rules
1 item(s)- VerifyOpenRound 1
Schedule C, Line 30 / OTS internal checklist
Current$1,880 claimed, no attestation on fileExpectedSigned attestation in case fileDifferenceMissing internal documentationhigh