owner

Alex Demo

owner@demo.firm.test

Unverified provenance

MeF TODO verify

Unverified and inferred MeF mappings on emitted return lines. ADR-0013 blocks production e-file until these mappings are verified and promoted.

ADR-0013

Blocked lines

TODO_VERIFY

INFERRED_MEF

form-1040.L10TODO_VERIFY
Adjustments to income from Schedule 1, line 26
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$19,333.00
MeF target
Form1040/IRS1040/TotalAdjustmentsAmt
Required source
Line spec only
Spec
Form spec
form-1040.L11TODO_VERIFY
Adjusted gross income (line 11a; line 9 minus line 10)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$84,467.00
MeF target
Form1040/IRS1040/AdjustedGrossIncomeAmt
Required source
Line spec only
Spec
Form spec
form-1040.L12TODO_VERIFY
Standard deduction or itemized deduction (Sch A)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$14,600.00
MeF target
Form1040/IRS1040/TotalDeductionsAmt
Required source
Line spec only
Spec
Form spec
form-1040.L13TODO_VERIFY
Qualified business income deduction (Form 8995/A; Form 1040 line 13a)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$13,973.00
MeF target
Form1040/IRS1040/QBIDeductionAmt
Required source
Line spec only
Spec
Form spec
form-1040.L15TODO_VERIFY
Taxable income (line 11b minus line 14, not less than zero)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$55,894.00
MeF target
Form1040/IRS1040/TaxableIncomeAmt
Required source
Line spec only
Spec
Form spec
form-1040.L16TODO_VERIFY
Tax (from tax brackets / tax tables)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$7,350.00
MeF target
Form1040/IRS1040/TaxAmt
Required source
Line spec only
Spec
Form spec
Reference detail
- IRS Rev. Proc. 2024-40 (TY2025 tax brackets)
- IRS Form 1040 instructions (TY2025)
form-1040.L23TODO_VERIFY
Schedule 2, line 21 — other taxes (SE tax, additional Medicare, etc.)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$14,666.00
MeF target
Form1040/IRS1040/OtherTaxesAmt
Required source
Line spec only
Spec
Form spec
form-1040.L24TODO_VERIFY
Total tax (add lines 22 and 23)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$22,016.00
MeF target
Form1040/IRS1040/TotalTaxAmt
Required source
Line spec only
Spec
Form spec
form-1040.L33TODO_VERIFY
Total payments (add lines 25a + 25b + 25c + 26 + 32)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$20,000.00
MeF target
Form1040/IRS1040/TotalPaymentsAmt
Required source
Line spec only
Spec
Form spec
form-1040.L8TODO_VERIFY
Additional income from Schedule 1, line 10
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$103,800.00
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.
MeF target
Form1040/IRS1040/AdditionalIncomeAmt
Required source
1099-G, 1099-MISC, 1099-NEC, 1099-PATR, K-1 (1065)
Spec
Form spec Source requirement
Reference detail
- 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.
form-1040.L9TODO_VERIFY
Total income
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$103,800.00
MeF target
Form1040/IRS1040/TotalIncomeAmt
Required source
Line spec only
Spec
Form spec
schedule-1.L10TODO_VERIFY
Total additional income (sum of L1..L8)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$103,800.00
MeF target
Schedule1/TotalAdditionalIncomeAmt
Required source
Line spec only
Spec
Form spec
schedule-1.L15TODO_VERIFY
Deductible part of self-employment tax (½ SE tax)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$7,333.00
MeF target
Schedule1/DeductibleSETaxAmt
Required source
Line spec only
Spec
Form spec
schedule-1.L16TODO_VERIFY
Self-employed SEP, SIMPLE, and qualified plans
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$12,000.00
MeF target
Schedule1/SEPSimplePlansAmt
Required source
Line spec only
Spec
Form spec
schedule-1.L3TODO_VERIFY
Business income or (loss) from Schedule C
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$103,800.00
Schedule C business income (net) flows to Schedule 1 line 3. The underlying gross receipts must trace to 1099-NEC, 1099-MISC, or 1099-K source documents (or books & records when the payer was below the issuer threshold). Confirm every 1099 issued to the business is in the document set — IRS matches 1099-NEC and 1099-K totals against the Schedule C gross receipts line.
MeF target
Schedule1/BusinessIncomeLossAmt
Required source
1099-NEC
Spec
Form spec Source requirement
Reference detail
- 1099-NEC received but no Schedule C started: 1099-NEC(s) totaling ${nec_total} received by taxpayer but Schedule C is empty. Self-employment income must flow to Sch C unless it's hobbyist income (rare; 1040 L8z catch-all on Sch 1).
schedule-c.L1TODO_VERIFY
Gross receipts or sales (organizer + 1099-NEC)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$117,000.00
MeF target
ScheduleC/GrossReceiptsOrSalesAmt
Required source
Line spec only
Spec
Form spec
schedule-c.L28TODO_VERIFY
Total expenses (sum L8..L27)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$10,000.00
MeF target
ScheduleC/TotalExpensesAmt
Required source
Line spec only
Spec
Form spec
schedule-c.L30TODO_VERIFY
Expenses for business use of home (Form 8829)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$3,200.00
MeF target
ScheduleC/BusinessUseHomeExpensesAmt
Required source
Line spec only
Spec
Form spec
schedule-c.L31TODO_VERIFY
Net profit or (loss) — flows to Schedule 1 line 3
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$103,800.00
MeF target
ScheduleC/NetProfitOrLossAmt
Required source
Line spec only
Spec
Form spec
schedule-c.L7TODO_VERIFY
Gross income (L1 - L2 - L4)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$117,000.00
MeF target
ScheduleC/GrossIncomeAmt
Required source
Line spec only
Spec
Form spec

Adjustments to income from Schedule 1, line 26

Adjusted gross income (line 11a; line 9 minus line 10)

Standard deduction or itemized deduction (Sch A)

Qualified business income deduction (Form 8995/A; Form 1040 line 13a)

Taxable income (line 11b minus line 14, not less than zero)

Tax (from tax brackets / tax tables)

Schedule 2, line 21 — other taxes (SE tax, additional Medicare, etc.)

Total tax (add lines 22 and 23)

Total payments (add lines 25a + 25b + 25c + 26 + 32)

Additional income from Schedule 1, line 10

Total income

Total additional income (sum of L1..L8)

Deductible part of self-employment tax (½ SE tax)

Self-employed SEP, SIMPLE, and qualified plans

Business income or (loss) from Schedule C

Gross receipts or sales (organizer + 1099-NEC)

Total expenses (sum L8..L27)

Expenses for business use of home (Form 8829)

Net profit or (loss) — flows to Schedule 1 line 3

Gross income (L1 - L2 - L4)