– Filing requirements and due date
– Taxpayer filing status (e.g., Single, head of household)
– Sources of all worldwide taxable and non-taxable income (e.g., interest, wages, business, sales of property, dividends, rental income, flow-through entities, alimony received)
– Sources of applicable exclusions and adjustments to gross income (e.g., foreign earned income exclusion, retirement plans, HSAs, alimony paid, health insurance, self-employment tax)
– Sources of applicable deductions (e.g., itemized, standard)
– Sources of applicable credits (e.g., education, foreign tax, retirement, dependent care)
– Sources of tax payments and refundable credits (e.g., withholding, estimated payments, earned income tax credit)
– Previous IRS correspondence with taxpayer
– Additional required returns filed and taxes paid (e.g., employment, gifts, and information returns)
– Special filing requirements (e.g. foreign income, presidentially declared disaster areas, Form 1040-NR)
– Foreign account and asset reporting (e.g., FBAR, Form 8938)
– Minor children’s unearned income (Kiddie tax)

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