Before Filing: A Final Accuracy Review

Your tax return is ready. The next step may seem simple: sign it and move on.

Before you do, set aside time to look it over. You do not need to know every tax rule to spot a missing form, an old address, or a number that seems wrong.

Start with the facts you know. Then ask your preparer to explain anything you do not understand.

This final check is useful whether you file an individual return, a business return, or both. It is a chance to confirm that the return reflects the records and details you provided.

1. Check Names and Basic Details

Small errors can cause filing problems. Read the basic details rather than assuming they carried over correctly from last year.

For an individual return, check:

• Names and Social Security or other tax ID numbers.

• Your current mailing address.

• Filing status, such as single or married filing jointly.

• Details for children or others claimed as dependents.

Make sure names match Social Security records. If the IRS issued an Identity Protection PIN, provide the one needed for this filing year. IRS checklist of common errors

For a business return, check the legal name, business tax ID number, address, and tax year. Tell your preparer about changes in owners or the way the business is taxed.

An old return is a useful reference, but it should not replace current facts.

2. Make Sure All Income Is Included

Think back over the full year. Did you change jobs, earn interest, take money from retirement accounts, or do side work?

Compare the records you received with those you gave your preparer. Common forms include W-2s, 1099s, and Schedule K-1s.

If a corrected form arrived, make sure your preparer has it. Clearly mark it as the replacement.

Do not overlook income just because no tax form arrived. Share records for cash work, rental income, and other payments that may need to be reported. IRS guide to gathering tax documents

Also check for repeats. For example, a customer payment may appear in both your sales records and a payment app report. Flag the overlap so it can be checked, rather than counted twice.

If a form is still missing, say so before approving the return.

3. Take Another Look at Business Totals

For a small business, compare the return with the final books provided to your preparer.

Start with sales and major costs. Do the totals look familiar? Were all business accounts included? Did you send an updated report after correcting the books?

Check that personal spending is clearly marked. Also identify loans, money you put into the business, and money you took out. These items should not all be treated as sales or ordinary costs.

For large purchases, confirm that your preparer has the cost, purchase date, and date the item first went into business use. IRS guide to business records

Your tax return may not match your bookkeeping profit exactly. Tax rules can cause differences. Ask for an explanation of any large change rather than assuming it is an error.

4. Check Deductions and Credits

A deduction may reduce the income you pay tax on. A credit may reduce the tax itself.

Confirm that your preparer received records for items that may apply, such as:

• Childcare and school costs.

• Retirement account contributions.

• Donations and home mortgage interest.

• Health insurance and health savings accounts.

• Business costs and equipment purchases.

A receipt alone does not mean a cost qualifies. Your facts and the tax rules matter. IRS documents for deductions and credits

If something you expected is missing, ask why. There may be a limit, a rule you do not meet, or a document still needed.

The goal is to understand what was claimed and what supports it.

5. Ask About Items From Earlier Years

Some tax items affect more than one year.

For example, part of an investment loss may carry forward to a later return. This is often called a carryover. It means an amount from an earlier year may still matter now. IRS guidance on investment losses

If you changed preparers, confirm that the needed prior returns and supporting worksheets were provided.

Business owners should also share records of past tax elections. An election is a formal choice made under tax rules, such as choosing S corporation tax treatment. Provide related IRS notices rather than relying only on memory. IRS information on S corporations

Ask whether any prior-year items remain open and whether any choices in the current return need your attention.

6. Confirm Payments and Bank Details

A refund or balance due depends in part on payments already made.

Compare estimated tax payments and extension payments with your records. Check the amount, date, tax year, and agency paid. If a prior refund was applied to this year, mention that too.

Then check the bank details used for a refund or payment. Read the routing and account numbers carefully. Do not assume last year’s account is still correct. IRS guidance on bank information errors

If you owe tax, confirm:

• How much is due.

• When it must be paid.

• Whether a bank withdrawal is scheduled.

• Whether you need to make a separate payment.

Keep proof of payment. If more time is needed to file, remember that an extension generally gives more time to submit the return, not more time to pay. IRS extension guidance

7. Read Before You Sign

Read the completed return before signing the filing approval. Do not sign a blank or incomplete form.

If you are filing jointly, both spouses should have a chance to check the return. For a business, confirm that the proper person will sign.

Ask your preparer to explain any figures that still seem unclear. If changes are made, check the updated version before giving final approval. The IRS advises taxpayers to carefully check their return information before signing. IRS electronic filing guidance

Also confirm what happens next. Who will submit the return? How will you learn whether it was accepted? Are any state returns or other forms being handled separately?

Save the final return, filing confirmation, and payment records together.

A Few Questions Before Filing

A short list can help you finish the process:

• Is anything missing?

• Were all changes included?

• Do I understand the refund or amount due?

• Have I confirmed the payment steps?

• Do I know which returns will be filed?

If something does not look right, raise it before signing. For questions about tax preparation or the records needed, contact the firm to discuss your needs and the agreed service scope.