Filing and after
Extension → review → client approval → freeze and e-file → rejections → accepted → amend on top → notices.
What blocks filing (37)
Check (20)
Outside filing (8)
Required step (9)
• Identity verified IDs verified: no (verify D03, D04, D05); dependents' SSNs: open.
• Prior-year return reviewed Prior preparer open items dispositioned 0/4; D06 verified: no.
• Prior-year variances explained 0/59 flagged swings explained.
• Estimated payments agreed to IRS and FTB records IRS transcript and FTB account: open, open
• Due diligence completed Form 8867 checklist 0/8.
• Diagnostics resolved 5/11 engine diagnostics dispositioned.
• Reviewer sign-off 12 areas need a current reviewer sign-off.
• Partner sign-off Not signed.
• Client approval and e-file authorization Not yet approved.
Required steps (firm standard)
✓
2
3
✓
5
✓
7
8
9
10
11
12
Engagement letter and consents signed (checked automatically)
Signed 01/12/2026 by both spouses (D01, D02).
Identity verified (checked automatically)
IDs verified: no (verify D03, D04, D05); dependents' SSNs: open.
Prior-year return reviewed (checked automatically)
Prior preparer open items dispositioned 0/4; D06 verified: no.
All documents accounted for (checked automatically)
All documents used or explained.
Prior-year variances explained (checked automatically)
0/59 flagged swings explained.
Carryovers agreed to prior year (checked automatically)
Capital loss, passive, IRA basis and S corp basis recomputed from 2024 and agree.
Estimated payments agreed to IRS and FTB records (checked automatically)
IRS transcript and FTB account: open, open
Due diligence completed (checked automatically)
Form 8867 checklist 0/8.
Diagnostics resolved (checked automatically)
5/11 engine diagnostics dispositioned.
Reviewer sign-off (checked automatically)
12 areas need a current reviewer sign-off.
Partner sign-off (checked automatically)
Not signed.
Client approval and e-file authorization (checked automatically)
Not yet approved.
Due diligence — Form 8867 (child tax credit, credit for other dependents)
Judgment calls, elections and penalty decisions
| None recorded yet. |
Outside filings identified
| FinCEN Form 114 (FBAR) 2025 - Sparbanken Norrland | |
| Form 3520 for 2023 - inheritance from Birgitta Lindqvist (foreign person, >100,000) | |
| Forms 1099-NEC for Lindqvist Studio contractors (Quintero 4,800, Patel 2,600) | |
| Ada's own 2025 Form 1040 (checked 'can be claimed as a dependent') Ada (consumer software) · due 2026-04-15 · household:ada
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| Lindqvist Family Woodworks 1120-S and Oregon composite | |
| Ridgeline Fund 1065 and Arizona composite (no partner filing needed) | |
| FTB: transfer the 3,500 2024 credit (paid 09/15/2025) to 2025 Firm, on client's request · due before filing · D68 agency:/ftb_account
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| SEP-IRA excess contribution - withdraw before due date or Form 5329 Client / custodian · due 2026-10-15 · D26
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Extension
filed 2026-04-14 Form 4868 with 36,000 and FTB 3519 with 0 (estimated from v2; see what_if.extension).
Federal estimate from v2: tax 77,470 − payments 41,742 = 35,728, paid 36,000. California estimated overpaid 9,131 → no payment. Reason: Ridgeline K-1 expected in June (qa-13, msg-01). IRS transcript shows code 460 and the 36,000 payment.
Client approval and e-file signature
Partner release: not yet
Client: waiting — the client approves in their portal (switch to Ngozi Okafor).
E-file
Notices
| IRS CP2000 · tax year 2023 · dated 2024-07-08 | Proposed 1,092 additional tax for an unreported Form 1099-B sale (proceeds 4,200). Resolved 2024-11-18: basis 3,960 substantiated; no change. |
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| IRS Letter 566 (correspondence examination) · tax year 2025 · dated 2028-01-20 | Noncash charitable contributions claimed on Schedule A line 12 (Form 8283): provide acknowledgments and valuation. / Schedule C gross receipts: reconcile to Forms 1099-NEC (142,000) and Form 1099-K (12,400) filed by third parties. response due 2028-02-19 |
arrives 2028-01-20 |