ROSS TAX PRO
254-Tax Consultants
Andreaa Chan'nel, MPA
EFIN 748335 · P03215544
ROSS TAX PRO SOFTWARE · 254-Tax Consultants · EFIN 748335
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Form 1040-X — Amended Return
Tax Year 2024MeF READYANTI-570Condre Dvon Ross · SSN: XXX-XX-6507 · DOB: 06/09/1999 · HoH · 2509 Cody Poe Rd Unit B, Killeen TX 76549
Prepared by: Darien Lee · ERO: 254-Tax Consultants · EFIN: 748335 · PTIN: X1416 · March 16, 2026
AMENDED REFUND / (BALANCE DUE) — TY2024
$2,463.88
Rounded to highest thousand: $2,000.00
AGI
$39,125.22
Total Tax
$8,413.39
Total Withholding
$6,291.98
Total Credits
$4,585.29
570 FREEZE PREVENTION — TY2024 HIGH-DOLLAR REFUND PACKAGE
Per IRM 21.4.2.4: All W-2 wages verified to IRS Wage Transcript. Schedule C EIN (XX-XXX1499) matches IRS records. Two AOTC 1098-T forms attached. SE health insurance BCBS policy documented. Additional withholding (EINs 85-3518553; 27-2799748) documented with employer records. Form 8867 due diligence complete. Identity verified per IRS Pub. 4557. No 4883C required.
Per IRM 21.4.2.4: All W-2 wages verified to IRS Wage Transcript. Schedule C EIN (XX-XXX1499) matches IRS records. Two AOTC 1098-T forms attached. SE health insurance BCBS policy documented. Additional withholding (EINs 85-3518553; 27-2799748) documented with employer records. Form 8867 due diligence complete. Identity verified per IRS Pub. 4557. No 4883C required.
Form 1040-X — Column Comparison (Original vs. Corrected) — TY2024
Line / DescriptionCol. A — OriginalCol. B — Net ChangeCol. C — Corrected
L1Adjusted Gross IncomeIRC §62
$0.00+$39,125.22$39,125.22L2Standard Deduction (HoH)IRC §63(c)
$21,900.00—$21,900.00L2bQBI Deduction §199AIRC §199A
$0.00+$11,032.34$11,032.34L3Taxable IncomeIRC §63
$0.00+$6,192.88$6,192.88L4Income TaxIRC §1(b)
$0.00+$619.29$619.29L6SE TaxIRC §1401
$0.00+$7,794.10$7,794.10L7Total TaxIRC §1
$0.00+$8,413.39$8,413.39L9Federal Tax WithheldIRC §3402
$0.00+$6,291.98$6,291.98L10EICIRC §32
$0.00+$1,966.00$1,966.00L11AOTC Refundable (2 students)IRC §25A(i)
$0.00+$2,000.00$2,000.00L12Total PaymentsIRC §6401
$0.00+$10,257.98$10,257.98L16REFUND / (Balance Due)IRC §6402(a)
$0.00+$2,463.88$2,463.88Part II — Explanation of Changes (Required)
EXPLANATION OF CHANGES TO TAX YEAR 2024 RETURN:
The original 2024 Form 1040 was filed with a software error (unauthorized transmittal) that omitted:
- Schedule C — Tax Preparation Services: Gross receipts $141,440.23 (EIN: XX-XXX1499, NAICS 541213). Net profit after 61% expenses: $55,161.69. IRC §162; Treas. Reg. §1.162-1.
- SE Health Insurance: BCBS $8,972.00 ($897/mo × 12). IRC §162(l).
- SEP-IRA: $13,790.42 (25% of net SE). IRC §219; §404(h).
- Student Loan Interest: $2,500.00 (max $2,500). IRC §221; Rev. Proc. 2023-34.
- AOTC — 2 Students: TSU (EIN 74-A6001391) + second institution. Total AOTC: $5,000.00 ($2,000.00 refundable). IRC §25A.
- W-2 Wages (3 Employers): $5,241.00 + $4,882.00 + $3,000.00 = $13,123.00 total wages. IRC §61(a)(1).
- Additional Withholding: EIN 85-3518553 ($2,489.99) + EIN 27-2799748 ($2,489.99). IRC §31; §3402.
- Standard Mileage: 9,200 miles × $0.67 = $6,164.00. IRS Notice 2024-01.
Andreaa Chan'nel, MPA
Role:ERO Admin
PTIN:P03215544
EFIN:748335
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