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SUMMARY: Reviewing Individual Tax Returns: What Are You Missing?
DESCRIPTION: Catch errors on individual returns

The sheer volume of individual tax returns requiring preparation can create a work environment that invariably leads to errors or omissions. A trained eye can spot mistakes.

A case-based approach to learning return review

Four case studies focus on issues that individual return preparers and reviewers will frequently encounter in their practice:

Section 199A (qualified business income deduction)
Home office deduction
Rental properties
Hobby losses
Hiring of spouses
Depreciation\, including bonus depreciation
Section 179 issues
Organization and startup costs
Temporary senior deduction
State and local tax deduction

In-course application

Learners get access to four 2025 individual returns and try their hand at reviewing them for:

Errors
Areas for improvement
Opportunities to educate or advise the client

Developed with H.R. 1\, commonly referred to as OBBBA\, in mind\, these returns are designed to provoke planning ideas for the modern client.
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