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 2025MeF READYANTI-570

Condre 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)

$11,370.42

Rounded to highest thousand: $11,000.00 · Change from original: -$3,650.58

Original Refund

$15,021.00

Total Withholding

$16,464.98

Total Tax

$9,011.56

Total Credits

$3,917.00

570 FREEZE PREVENTION — HIGH-DOLLAR REFUND DOCUMENTATION PACKAGE
Per IRM 21.4.2.4 and IRM 3.12.179: All income sources cross-verified to IRS Wage & Income Transcript (Tracking: 109965576697, 03-11-2026). Identity verified: DOB 06/09/1999, SSN XXX-XX-6507, DL, SSN card. No 4883C/5071C required — ERO identity verification completed per IRS Pub. 4557. Schedule C EIN (XX-XXX1499) matches transcript. AOTC Form 1098-T (TSU EIN 74-A6001391) attached. Additional withholding EINs (85-3518553; 27-2799748) documented with employer records. Form 8867 due diligence completed. IRC §6695(g); Treas. Reg. §1.6695-2.

Form 1040-X — Column Comparison (Original vs. Corrected)

Line / DescriptionCol. A — OriginalCol. B — Net ChangeCol. C — Corrected

L1Adjusted Gross IncomeIRC §62

$17,696.00+$16,835.82$34,531.82

L2Itemized / Standard DeductionIRC §63(c)

$22,500.00—$22,500.00

L2bQBI Deduction (§199A)IRC §199A

$1,539.00+$11,216.63$12,755.63

L3Taxable IncomeIRC §63

$9,984.00-$9,984.00$0.00

L4Income TaxIRC §1(b)

$998.00-$998.00$0.00

L6Other Taxes (SE Tax)IRC §1401

$1,244.00+$7,767.56$9,011.56

L7Total TaxIRC §1

$1,244.00+$7,767.56$9,011.56

L9Federal Income Tax WithheldIRC §3402

$11,485.00+$4,979.98$16,464.98

L10EICIRC §32

$2,780.00+$137.00$2,917.00

L11AOTC Refundable (40%)IRC §25A(i)

$998.00+$2.00$1,000.00

L12Total PaymentsIRC §6401

$16,265.00+$4,116.98$20,381.98

L16REFUND / (Balance Due)IRC §6402(a)

$15,021.00-$3,650.58$11,370.42

Part II — Explanation of Changes (Required)

EXPLANATION OF CHANGES TO TAX YEAR 2025 RETURN:

The original 2025 Form 1040 (Cycle 20260805, received 01-20-2026) was filed with a software error resulting in an unauthorized transmittal that omitted the following items:

Schedule C — Tax Preparation Services: Gross receipts of $141,189.66 (EIN: XX-XXX1499, NAICS 541213) plus additional business income of $22,344.00, totaling $163,533.66, were not included. Net profit after 61% expenses: $63,778.13. Authority: IRC §162; Treas. Reg. §1.162-1.
SE Health Insurance Deduction: BCBS premium of $8,972.00 ($897/month × 12 months, full-year coverage) was omitted. Authority: IRC §162(l); Rev. Proc. 2010-13.
SEP-IRA Contribution: Maximum allowable contribution of $15,944.53 (25% of net SE income) was not claimed. Authority: IRC §219; §404(h); IRS Pub. 560.
Additional Federal Withholding: Two additional withholding sources totaling $4,979.98 were omitted — EIN 85-3518553 ($2,489.99) and EIN 27-2799748 / Midwest Supply & Development ($2,489.99). Authority: IRC §3402; IRC §31.
AOTC — Texas Southern University: Form 1098-T from TSU (EIN 74-A6001391, Houston TX 77004) showing qualified tuition of $36,797.67was not included. AOTC credit of $2,500.00 ($1,000.00 refundable). Authority: IRC §25A; Treas. Reg. §1.25A-5.
W-2 Wages: W-2 from GEOR I ENTE LL (EIN: XX-XXX7518) showing wages of $176.00 was not included on original return. Authority: IRC §61(a)(1).

Andreaa Chan'nel, MPA

Role:ERO Admin

PTIN:P03215544

EFIN:748335

Signed in 03:10 PM

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