Review & sign-off

Who has signed what, what has reopened, and what is still open. Firm rules are enforced: no one reviews their own work; open review notes block filing.

Sign-off matrix

Area	Preparer	Reviewer	Partner	Open checks	Hours / budget
Household & identity	Priya Raman	Daniel Ortiz	Helen Strand	2	0 / 1.5
Wages & stock compensation	Priya Raman	Daniel Ortiz	Helen Strand		0 / 3.0
Investments & digital assets	Priya Raman	Daniel Ortiz	Helen Strand	3	0 / 4.0
Lindqvist Studio (Schedule C)	Priya Raman	Daniel Ortiz	Helen Strand	5	0 / 3.5
Rentals & the condo sale	Priya Raman	Daniel Ortiz	Helen Strand	1	0 / 3.5
K-1s & basis	Priya Raman	Daniel Ortiz	Helen Strand		0 / 2.0
Retirement & HSA	Priya Raman	Daniel Ortiz	Helen Strand	1	0
Foreign accounts	Priya Raman	Daniel Ortiz	Helen Strand	2	0
Deductions & credits	Priya Raman	Daniel Ortiz	Helen Strand	4	0 / 2.0
Payments & penalties	Priya Raman	Daniel Ortiz	Helen Strand	2	0
California part-year (540NR)	Priya Raman	Daniel Ortiz	Helen Strand	2	0 / 1.5
Tax computation	Priya Raman	Daniel Ortiz	Helen Strand		0 / 1.0
The return				Requires a current reviewer sign-off in every area. Releases the return for client approval.

Review notes

No notes yet. Add one from any number's trace, or below.

Prior-year swings (59 over 10% and 1,000)

Line	2024	2025	Change
F540NR.17 Total AGI using California law California part-year (540NR)	230,809	481,096	+250,287 108%
F1040.9 Total income Tax computation	233,489	480,987	+247,498 106%
F1040.11 Adjusted gross income Tax computation	228,409	445,590	+217,181 95%
F540NR.13 Federal AGI California part-year (540NR)	228,409	445,590	+217,181 95%
F540NR.19 Total taxable income California part-year (540NR)	219,729	421,970	+202,241 92%
SchD.16 Combine lines 7 and 15 Investments & digital assets	-17,200	185,027	+202,227 1176%
F1040.7 Capital gain or (loss) Investments & digital assets	-3,000	185,027	+188,027 6268%
F1040.15 Taxable income Tax computation	182,465	346,913	+164,448 90%
SchD.15 Net long-term gain or (loss) Investments & digital assets	-11,000	146,881	+157,881 1435%
F8582.4 Combine lines 1d and 3d Rentals & the condo sale	-16,150	93,210	+109,360 677%
F1040.12 Itemized deductions Deductions & credits	29,200	85,706	+56,506 194%
F1040.1a Wages (Forms W-2, box 1) Wages & stock compensation	156,039	212,400	+56,361 36%
F540NR.18 Deductions (larger of CA itemized or CA standard) California part-year (540NR)	11,080	59,126	+48,046 434%
F1040.24 Total tax Tax computation	37,557	81,962	+44,405 118%
SchD.7 Net short-term gain or (loss) Investments & digital assets	-6,200	38,146	+44,346 715%
F1040.33 Total payments Payments & penalties	37,950	77,742	+39,792 105%
SchC.1 Gross receipts Lindqvist Studio (Schedule C)	128,400	163,700	+35,300 27%
F1040.10 Adjustments to income Tax computation	5,080	35,397	+30,317 597%
F1040.16 Tax (Schedule D tax worksheet) Tax computation	29,898	59,727	+29,829 100%
SchC.28 Total expenses Lindqvist Studio (Schedule C)	55,000	80,646	+25,646 47%
F540NR.31 Tax on total taxable income California part-year (540NR)	13,740	32,328	+18,588 135%
Sch1.17 Self-employed health insurance deduction Lindqvist Studio (Schedule C)	0	14,400	+14,400 100%
SchE.26 Total rental real estate income or (loss) Rentals & the condo sale	-24,800	-38,630	−13,830 56%
SchE.21B Income or (loss) - property B Rentals & the condo sale	-20,000	-6,523	+13,477 67%
SchE.22A Deductible rental loss after limitation - property A Rentals & the condo sale	-9,674	-22,257	−12,583 130%
SchE.41 Total income or (loss) K-1s & basis	0	-11,830	−11,830 100%
Sch1.5 Rental real estate, partnerships, S corporations (Schedule E) K-1s & basis	0	-11,830	−11,830 100%
SchE.20B Total expenses - property B Rentals & the condo sale	38,128	26,773	−11,355 30%
F540NR.72 2025 California estimated tax payments Payments & penalties	3,000	14,000	+11,000 367%
SchC.31 Net profit Lindqvist Studio (Schedule C)	71,900	81,854	+9,954 14%
Sch1.3 Business income (Schedule C) Lindqvist Studio (Schedule C)	71,900	81,854	+9,954 14%
SchC.29 Tentative profit Lindqvist Studio (Schedule C)	73,400	83,054	+9,654 13%
SchE.14A Repairs - property A Rentals & the condo sale	3,900	13,300	+9,400 241%
SchE.20A Total expenses - property A Rentals & the condo sale	44,019	53,157	+9,138 21%
F1040.23 Other taxes from Schedule 2, line 21 Tax computation	10,159	19,160	+9,001 89%
SchE.21A Income or (loss) - property A Rentals & the condo sale	-7,419	-15,957	−8,538 115%
F8606.3 Add lines 1 and 2 Retirement & HSA	7,000	14,000	+7,000 100%
F8606.14 Basis carried to 2026 Retirement & HSA	7,000	0	−7,000 100%
F1040.26 2025 estimated tax payments Payments & penalties	6,000	13,000	+7,000 117%
F1040.25a Federal income tax withheld (Forms W-2) Payments & penalties	31,950	25,400	−6,550 21%
F540NR.64 Total tax California part-year (540NR)	12,520	18,874	+6,354 51%
SchC.11 Contract labor Lindqvist Studio (Schedule C)	12,400	7,400	−5,000 40%
SchE.14B Repairs - property B Rentals & the condo sale	6,800	1,800	−5,000 74%
F8582.1b Rental activities with net loss Rentals & the condo sale	-27,419	-22,480	+4,939 18%
F540NR.71 California income tax withheld Payments & penalties	8,280	13,130	+4,850 59%
SchC.44a Business miles (Part IV) Lindqvist Studio (Schedule C)	7,400	11,800	+4,400 59%
F1040.2b Taxable interest Investments & digital assets	2,310	6,450	+4,140 179%
F8995.39 QBI deduction Lindqvist Studio (Schedule C)	16,744	12,971	−3,773 23%
F1040.13 Qualified business income deduction Lindqvist Studio (Schedule C)	16,744	12,971	−3,773 23%
SchC.9 Car and truck expenses (standard mileage) Lindqvist Studio (Schedule C)	4,958	8,260	+3,302 67%
F8582.1c Prior-year unallowed rental losses Rentals & the condo sale	-13,531	-16,150	−2,619 19%
SchE.12B Mortgage interest - property B Rentals & the condo sale	9,200	6,900	−2,300 25%
SchE.3B Rents received - property B Rentals & the condo sale	18,128	20,250	+2,122 12%
F1040.19 Child tax credit / credit for other dependents Deductions & credits	2,500	400	−2,100 84%
SchE.18B Depreciation - property B Rentals & the condo sale	9,258	7,329	−1,929 21%
SchC.24a Travel Lindqvist Studio (Schedule C)	6,100	4,520	−1,580 26%
SchSE.12 Self-employment tax Lindqvist Studio (Schedule C)	10,159	11,565	+1,406 14%
SchE.16B Taxes - property B Rentals & the condo sale	6,900	5,544	−1,356 20%
SchB.1.2 Interest - Northlake Bank, N.A. Investments & digital assets	560	1,840	+1,280 229%

Assignments & deadlines

2026-02-02	Forms 1099-NEC for 2025 contractor payments (late; outside engagement)	past
2026-03-27	Internal: preparer hand-off to review	past
2026-04-08	Internal: review complete	past
2026-04-15	Federal Form 1040 and California 540NR - original due date	past
2026-10-15	Extended due date (federal and California)
2026-10-15	FinCEN 114 (FBAR) automatic extended due date (outside engagement)

Starting assignment: preparer Priya Raman, reviewer Daniel Ortiz, partner Helen Strand. Changes are made by the firm administrator on Firm.