The 10-Point Pre-Filing Checklist
- All income reported: Every W-2, 1099-NEC, 1099-INT, 1099-DIV, and 1099-B accounted for. The IRS receives copies of all these forms; mismatches trigger automatic notices.
- Social Security numbers correct: Every SSN on the return must match IRS records. Single-digit errors cause return rejection.
- Correct filing status: Are you single, MFJ, HoH? Verify you’re using the status that minimizes your tax (and that you qualify for).
- All deductions claimed: Student loan interest, educator expenses, HSA, 401k. Above-the-line deductions don’t require itemizing.
- All credits reviewed: Child Tax Credit, EITC (if eligible), education credits, EV credit, Saver’s Credit. Many credits are missed.
- Standard vs. itemized confirmed: Verify you’ve chosen the higher option. Consider bunching charitable giving if close to the standard deduction threshold.
- Retirement contribution limits respected: 401k max $23,500; IRA max $7,000; HSA max $4,300 individual. Overcontributing triggers penalties.
- Bank account information correct: Routing and account number for direct deposit. An error delays your refund by weeks.
- Self-employment income and SE tax calculated: Schedule C income minus deductions = net SE income. SE tax = 15.3% on 92.35% of net SE income (Schedule SE).
- Prior year AGI for e-filing signature: E-filing requires prior year AGI for identity verification. Find it on last year’s return.
Common Error Types by Filer Category
Common tax filing errors by filer category
| Filer Type | Most Common Error | Impact | Prevention |
|---|---|---|---|
| W-2 employees | Missing 1099 income (bank interest, freelance) | IRS notice, back taxes owed | Check for all 1099 forms |
| Freelancers | Missing SE deductions | Overpaid taxes | Complete Schedule C carefully |
| Parents | Missed Child Tax Credit or AOTC | Left money on table | Run through credits checklist |
| Investors | Missing 1099-B or wash sale adjustment | Overpaid or IRS notice | Use broker’s tax statement |
| Homeowners | Not comparing standard vs. itemized | Used suboptimal deduction | Calculate both annually |
⚠️The CP2000 Notice
The IRS’s automated matching system compares returns to 1099s and W-2s on file. If income is missing or amounts don’t match, you’ll receive a CP2000 notice proposing additional tax. CP2000 notices are extremely common (over 2 million sent annually). The best prevention: report all income and verify every document against your return.
Verify Your Return With the Calculator
Enter your income and deductions — confirm your tax liability matches what’s on your return before submitting.