AS

Appolonia Solomon

SSN: ●●●-●●-0583 · DOB: 12/25/1991 · (337) 780-6624
821 Ashley Ave, Lake Charles, LA 70611
TY2025 Return
Head of Household · Freight Broker
Payer: Artco-Bell Corporation (EIN 74-2236641)
FEDERAL REFUND
$14,139.00
Direct Deposit → Checking ●●●●3685 · RTN ●●●●0026
IRS MeF Transmission Pending — Hold for E-Sign Form 8879
Cade 2 / EWS Compliance Flags
HIGH
EITC 3-child claim
Verify children's residency documentation. All 3 children must have lived with TP >6 months. Obtain school enrollment records or medical records.
IRC §32(c)(3)(A); Treas. Reg. §1.32-2(c)
HIGH
Schedule C expense ratio 91.5%
Gross $305,624 → Net $35,036. High expense ratio triggers EWS review. Mileage log (69,889 miles) must be written evidence per IRC §274(d). Contract labor $86,995 — verify Form 1099-NEC issued per IRC §6041A.
IRC §162, §274(d); Treas. Reg. §1.274-5T; IRC §6041A
MEDIUM
Form 2441 — Care provider TIN refused
Tammy Guillory refused to provide TIN. Attach provider statement. EWS flag. TP must make good-faith effort to obtain TIN per IRC §21(e)(9).
IRC §21(e)(9); Treas. Reg. §1.21-1(d)
MEDIUM
AOTC — Form 1098-T not provided to preparer
Form 8867 Q13 = No. Form 1098-T received by TSU but not provided to preparer. Obtain before filing per IRC §25A(g)(8). TSU EIN: 74-6001391.
IRC §25A(g)(8); Treas. Reg. §1.25A-5(e)
LOW
HOH filing status verification
Verify TP paid >50% of household costs and children lived with TP for more than half the year. Obtain lease/mortgage statements and utility bills.
IRC §2(b); Treas. Reg. §1.2-2(b)
LOW
New client — no prior year data
First-year client. No prior year comparison available. Verify no credits were disallowed or reduced in prior years (Form 8867 Q7 = Yes but no Form 8862 filed).
IRC §32(k); IRC §24(g); IRC §25A(b)(4)
Income, Adjustments & AGI
1099-NEC Gross (Artco-Bell, EIN 74-2236641)$305,624.00
Schedule C Net Profit (IRC §162 — Specialized Freight)$35,036.00
½ SE Tax Deduction (IRC §164(f))−$2,475.00
SE Health Insurance (IRC §162(l), Form 7206)−$4,559.00
Adjusted Gross Income (AGI)$28,002.00
Standard Deduction — HOH (IRC §63(c)(2)(B))−$23,625.00
QBI Deduction — Specialized Freight (IRC §199A, Form 8995)−$875.00
Taxable Income$3,502.00
Schedule C — Specialized Freight (NAICS 484200)
Tax Computation & Credits
Income Tax — HOH Brackets (IRC §1(b))$353.00
Child & Dependent Care Credit (IRC §21)−$353.00
Tax after nonrefundable credits$0.00
SE Tax (IRC §1401 — SS 12.4% + Medicare 2.9%)$4,950.00
Total Tax (Line 24)$4,950.00

Maximized Credits — All IRC Citations

Earned Income Tax Credit (EITC)Refundable
Schedule EIC · IRC §32; Treas. Reg. §1.32-2; IRS Pub. 596
$6,103.00
Additional Child Tax Credit (ACTC)Refundable
Form 8812 · IRC §24(d); Treas. Reg. §1.24-1; IRS Pub. 972
$4,509.00
American Opportunity Tax Credit — Refundable (AOTC)Refundable⚠ Flag
Form 8863 · IRC §25A(b)/(i); Treas. Reg. §1.25A-1; IRS Pub. 970
$1,000.00
Child & Dependent Care CreditNonrefundable⚠ Flag
Form 2441 · IRC §21; Treas. Reg. §1.21-1; IRS Pub. 503
$353.00
Premium Tax Credit (PTC)Reconciled
Form 8962 · IRC §36B; Treas. Reg. §1.36B-3; IRS Pub. 974
$0.00
Payments & Refund Reconciliation
1099-NEC Withholding (Artco-Bell, Box 4)$2,489.00
Other Federal Withholding$2,499.00
EITC (IRC §32)$6,103.00
ACTC (IRC §24(d))$4,509.00
AOTC Refundable (IRC §25A(i))$1,000.00
PTC (IRC §36B) — APTC reconciled, net $0$0.00
Total Payments$19,089.00
Less: Total Tax−$4,950.00
FEDERAL REFUND$14,139.00
Additional Credit Opportunities (Not Yet Claimed)
Saver's Credit (Retirement Savings Contributions Credit)
IRC §25B; IRS Pub. 590-A · Form 8880
+$1,000.00
Condition: If Appolonia contributes $2,000 to a Traditional IRA or Roth IRA before April 15, 2026
AGI $28,002 < $29,625 (50% tier for HOH 2025). Max contribution credit: 50% × $2,000 = $1,000. Additionally, Traditional IRA contribution of $2,000 reduces AGI by $2,000 (IRC §219), potentially increasing EITC.
IRA Deduction
IRC §219; IRS Pub. 590-A · Schedule 1 Line 20
+$2,000.00
Condition: Traditional IRA contribution up to $7,000 (2025 limit, IRC §219(b)(5))
Reduces AGI dollar-for-dollar. Lower AGI may increase EITC phase-in amount. Full deduction available as no employer plan.
Documentation & Retention Schedule
254-Tax Consultants · 2509 Cody Poe Rd, Killeen TX 76549
EFIN: ●●●●35 · ETIN: ●●●●09 · PTIN: P●●●●544 · EIN: ●●-●●●6507
Preparer: Condre D. Ross · (254) 206-1037
Confidential per IRC §7216, IRS Pub. 4557, GLBA, FTC Safeguards Rule. All sensitive fields AES-256-GCM encrypted at rest.