This is the pass a reviewer makes after the preparer says the return is done and before anything is transmitted. It is ordered by where returns actually break: identity and filing status, dependents, income that does not tie to a source document, carryovers and estimates, and the signature record. It is written for returns for tax year 2026, filed in 2027.
Who sends itUsed by the reviewer, usually the owner or a senior preparer, on each individual return before the client receives Form 8879. Items that need the client are marked, with wording you can send as is.
Reviewed November 10, 2026 · 25 items
0 of 25 ticked
01Identity and filing status
02Dependents and credits
03Income tied to source documents
04Carryovers and estimated payments
05Signatures and release
What firms get wrong
Signing off on a return whose client changed preparers without the prior-year return in the file, so the capital loss carryover is wrong or missing.
Skipping the IP PIN question and learning about it from a rejected e-file on the last day.
Reusing last year's IP PIN for a 2026 return when a new one is generated every year.
Completing Form 8867 as a form, with no record of the questions asked and the answers received.
Transmitting before every spouse has signed Form 8879, or after the numbers changed from the draft the client signed.
Applying the 2025 contractor reporting threshold to payments made in 2026 when a client asks whether to issue Form 1099-NEC.
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Questions about this checklist
What is the difference between preparing a return and reviewing it?
The preparer builds the return from the documents. The reviewer checks it against those documents and the prior year, without trusting the preparer's summary. A reviewer who only reads the final PDF will miss omitted income and dropped carryovers.
Does every return need the same level of review?
No. A single W-2 return with no dependents needs the identity, income tie-out and signature checks. Anything with credits that trigger Form 8867, a noncustodial parent, brokerage activity or a carryover needs the full list.
Can I send the return for signature before review is finished?
It is risky. If the numbers change after the client signs Form 8879, the client has to sign again, because the form shows the amounts. Finish the review first, then send the final draft.
How can I collect the missing items a review turns up?
Send one request with each missing item named, and ask the client to mark any item that does not apply. In Usual, a yes or no answer can show or hide follow-up items, so a client who says no to a new job is not asked for a pay stub.