Many individual tax returns fall somewhere in the middle in terms of complexity –– not simple and routine, but not overly complicated. In those instances, use this checklist as a tool to help prepare moderately complex individual income tax returns (Form 1040, U.S. Individual Income Tax Return).
This checklist is an abbreviated version of the AICPA Tax Section’s Annual Tax Compliance Kit’s Form 1040 long checklist.
The AICPA Tax Section’s Annual Tax Compliance Kit provides a variety of resources