1040 preparer and reviewer checklists for 2026 returns
Preparer and reviewer checklists for 2026 individual returns, with the Schedule 1-A deductions as now reported on Forms W-2 and 1098-VLI, the $40,400 SALT cap and a Form 8879 e-file tracker.
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What's inside
First page of each document. 4 files, Word and Excel.
What a 2025 Form 1040 involvesDocument in the pack
No tax on tips: up to $25,000Schedule 1-A
✓Preparer checklistW-2 box 12 code TP, Form 4137 or 1099 tip boxes
No tax on overtime: up to $12,500 ($25,000 joint)Schedule 1-A
✓Preparer checklistOnly overtime on W-2 box 12 code TT counts
Car loan interest: up to $10,000Schedule 1-A
✓Preparer checklistForm 1098-VLI, VIN, US final assembly
Enhanced deduction for seniors: $6,000 eachSchedule 1-A
✓Preparer checklistBorn before January 2, 1962
SALT cap of $40,400Schedule A line 5e
✓Preparer and reviewer checklistsReduced for MAGI over $505,000, not below $10,000
2026 standard deductionRev. Proc. 2025-32
✓Preparer and reviewer checklists$16,100, $32,200 or $24,150
Paid preparer due diligenceForm 8867
✓Preparer checklistEIC, CTC, ODC, AOTC and head of household
Signed Form 8879 before transmissionPublication 1345
✓Sign-off and e-file trackerFlags returns sent before signing
New 8879 if figures change after signingPublication 1345
✓Sign-off and e-file trackerMore than $50 to AGI or $14 to tax or refund
Keep Form 8879 for three yearsPublication 1345
✓Sign-off and e-file trackerWorks out the date for each return
Who it's for
CPA firms, enrolled agents and tax preparers in the US who prepare individual returns and want every return checked the same way.
Last checked
Checked against Revenue Procedure 2025-32, the draft 2026 Schedules 1-A and A, 2026 Publication 505 and IRS Publication 1345 in November 2026.
