Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$830,000.00
Upload the missing W-2 (Box 1 — Wages, tips, other compensation) for every employer the client worked for in TY2025. If only a paystub or prior-year W-2 is on hand, request the current W-2 from the payroll provider; a manual override on 1040.L1a is acceptable only with a preparer justification per DEC-027.
Wages on Form 1040 L1 but no W-2 source document: Wages of ${wages_total} reported on Form 1040 line 1 but no W-2
document was found for the taxpayer. A W-2 is required to validate
federal withholding and the Social Security wage base; without it
the line cannot be reconciled and box-2 / box-3 / box-4 cross-checks
fail. Confirm at least one W-2 has been uploaded for every employer
the client worked for in the tax year.
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$9,000.00
Tax-exempt interest typically flows from 1099-INT box 8 (and box 9 for AMT). When the line is non-zero but no 1099-INT is on file, request the consolidated brokerage statement or municipal-bond payer's 1099-INT for substantiation.
Interest income > $10 but no 1099-INT source document: Taxable interest of ${interest_total} reported but no 1099-INT
document was found. Payers issue a 1099-INT for any account with
≥ $10 of interest in the year; without it the state tax-exempt
determination (box 8 / box 9) and federal-vs-state allocation
cannot be verified.
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$50,500.00
Financial institutions must issue 1099-INT for any account paying ≥ $10 in interest. Upload the missing 1099-INT or the consolidated brokerage statement that contains the interest detail. Below the $10 payer-reporting threshold, a bank statement may substitute.
Interest income > $10 but no 1099-INT source document: Taxable interest of ${interest_total} reported but no 1099-INT
document was found. Payers issue a 1099-INT for any account with
≥ $10 of interest in the year; without it the state tax-exempt
determination (box 8 / box 9) and federal-vs-state allocation
cannot be verified.
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$78,000.00
Qualified dividends come from 1099-DIV box 1b. They feed the qualified-dividends-and-capital-gains tax worksheet (preferential rate). Confirm every 1099-DIV is on file before final review.
Dividend income > $10 but no 1099-DIV source document: Ordinary dividends of ${dividends_total} reported but no 1099-DIV
document was found. The 1099-DIV is required to substantiate the
qualified-dividend amount (box 1b) versus ordinary (box 1a); the
qualified portion is taxed at the preferential 0/15/20 % capital-
gains rate while the rest taxes at ordinary rates. Without a
1099-DIV the qualified-vs-ordinary split cannot be verified and the
return defaults to the conservative ordinary treatment.
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$96,000.00
Issuers must report ordinary dividends ≥ $10 on 1099-DIV box 1a. Upload the missing 1099-DIV or the brokerage composite statement carrying the dividend detail; partial fund statements are not sufficient — the 1099-DIV carries box-2a long-term capital gain distributions and box-6 investment expenses we need separately.
Dividend income > $10 but no 1099-DIV source document: Ordinary dividends of ${dividends_total} reported but no 1099-DIV
document was found. The 1099-DIV is required to substantiate the
qualified-dividend amount (box 1b) versus ordinary (box 1a); the
qualified portion is taxed at the preferential 0/15/20 % capital-
gains rate while the rest taxes at ordinary rates. Without a
1099-DIV the qualified-vs-ordinary split cannot be verified and the
return defaults to the conservative ordinary treatment.
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$7,000.00
IRA distributions flow from 1099-R box 1 (gross distribution). Upload every 1099-R issued for the year — including for direct rollovers (distribution code G) which still report the gross amount. The distribution code in box 7 drives the L4b taxable-amount determination + any early-withdrawal penalty.
Retirement distributions on Form 1040 line 4 / 5 but no 1099-R found: Retirement distributions of ${retirement_total} reported on Form
1040 line 4a (IRA) or 5a (pensions / annuities) but no 1099-R
document was found. A 1099-R is required to substantiate the
taxable amount split (box 1 vs box 2a), the federal income-tax
withheld (box 4), the distribution-code box 7 (which determines
whether the 10 % early-withdrawal penalty applies), and any IRA /
SEP / SIMPLE contribution box (box 7 code IRA/SEP/SIMPLE).
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$553,000.00
Capital gain or loss on L7 rolls up from Form 8949 (which itself consumes 1099-B and TY2025 1099-DA digital-asset rows). Confirm every brokerage 1099-B and every 1099-DA digital-asset statement is on file before treating L7 as final — non-covered lots without basis detail trigger a separate HITL review per the `non-covered-lots` diagnostic.
Rental basis carryover missing: Schedule E rental depreciation requires prior-year basis carryover.
Without it, current-year depreciation cannot be computed correctly
and may understate or duplicate the deduction.
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$479,300.00
L8 is a passthrough from Schedule 1 line 10 (additional income). Whichever upstream Schedule 1 buckets fire — unemployment (1099-G), Schedule C self-employment (1099-NEC, 1099-K, 1099-MISC), Schedule E rental / royalty / partnership (K-1 1065, 1099-MISC), Schedule F farm (1099-PATR) — the underlying source document must be on file before the rollup completes.
Unemployment compensation on Schedule 1 but no 1099-G found: Unemployment compensation of ${unemployment_total} reported on
Schedule 1 line 7 but no 1099-G document was found. A 1099-G is
required to substantiate the unemployment-compensation amount
(box 1), any federal income-tax withheld (box 4), and the state
identifier (boxes 10a / 10b) that drives the state return's
add-back / subtraction. The 1099-G also carries state and local
income-tax refunds (box 2) that may be taxable depending on the
taxpayer's prior-year itemize / standard choice.