All Clients Forms Center

Amended U.S. Individual Income Tax Return

Amend TY2025 return — Schedule C $141,189.66, BCBS SE health insurance, SEP-IRA, AOTC 2 students

IRC §6511; §6402; Treas. Reg. §301.6402-3 · Retain 7 yrs

Profit or Loss from Business (Sole Proprietorship)

Business income $141,189.66 — 61% expenses ($86,125.69) — net $55,063.97

IRC §162; §163; §164(f); §179 · Retain 7 yrs

Self-Employment Tax

SE tax on net earnings $55,063.97 — deductible portion per IRC §164(f)

IRC §1401; §164(f); Treas. Reg. §1.1401-1 · Retain 7 yrs

Education Credits (AOTC/LLC)

American Opportunity Tax Credit — 2 students — max $2,500 each = $5,000 total

IRC §25A(b); Rev. Proc. 2011-52 · Retain 7 yrs

Credits for Qualifying Children and Other Dependents

Child Tax Credit / Additional Child Tax Credit

IRC §24; §24(d) · Retain 7 yrs

Paid Preparer's Due Diligence Checklist

Due diligence for AOTC, EIC, CTC/ACTC, HOH — required for all credits

IRC §6695(g); Treas. Reg. §1.6695-2 · Retain 7 yrs

IRS e-file Signature Authorization

Taxpayer authorization for ERO to transmit return electronically

IRC §6061; IRS Pub 1345 §4.4 · Retain 7 yrs

Consent to Use/Disclose Tax Return Information

Consent for TPG bank product enrollment and third-party disclosure

IRC §7216; Treas. Reg. §301.7216-2 · Retain 7 yrs

Business Mileage Log — Treas. Reg. §1.274-5T

Contemporaneous mileage records supporting Schedule C deduction

Treas. Reg. §1.274-5T; IRC §274(d) · Retain 7 yrs

Power of Attorney and Declaration of Representative

Condre Dvon Ross as authorized designee — CAF# 0316-76228R

IRC §7521; Treas. Reg. §601.501 · Retain 7 yrs

Tax Information Authorization

Authorize IRS to disclose tax info to Condre Dvon Ross — CAF# 0316-76228R

IRC §6103(c); Treas. Reg. §301.6103(c)-1 · Retain 7 yrs