ROSS TAX PRO
254-Tax Consultants
Andreaa Chan'nel, MPA
EFIN 748335 · P03215544
ROSS TAX PRO SOFTWARE · 254-Tax Consultants · EFIN 748335
Compliance Review & Mock Submission Report
IRS Pub 4557 | IRC §6694, §6695, §7216 | Due Diligence Engine
Compliance Score
Critical issues — DO NOT FILE
0
Critical
0
High
2
Medium
6
Pass
IRS Compliance Checklist
10 checks | IRC §6694, §6695, §7216 | Pub 4557
HOH filing status claimed. Must verify: (1) taxpayer is unmarried, (2) paid more than 50% of household costs, (3) qualifying person lived in home more than 6 months.
Schedule C expenses exceed 70% of gross income. High expense ratio may trigger examination. Ensure all expenses are ordinary, necessary, and documented.
Form 1040 digital asset question must be answered YES or NO. Failure to disclose is a compliance risk.
If taxpayer has foreign financial accounts exceeding $10,000 at any time during 2025, FBAR filing required by April 15 (auto-extension to October 15).
Form 8867 Paid Preparer's Due Diligence Checklist required and completed. All EIC eligibility questions answered.
All SSNs on return are valid format (9 digits). EIC and CTC require SSNs issued by SSA (not ITIN).
Form 1095-A present. APTC reconciliation completed on Form 8962. Excess APTC calculated and added to tax liability.
IRC §7216 consent obtained and stored. Taxpayer authorized disclosure of return information for bank product processing.
PTIN on file for assigned preparer. PTIN must be current and renewed annually by December 31.
Bank product fees disclosed to taxpayer. SBTPG routing and disbursement method confirmed.
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EFIN 748335 · TY2025