What the sample set covers
20 fictional taxpayers, one per state, for tax year 2025. Together the returns run to 425 pages and use 61 different federal forms and schedules. Alongside the 20 resident state returns there are city returns for Detroit and Columbus and a New York nonresident return.
| State | Filing status | Built around | Federal forms and schedules | State and city returns | Pages |
|---|---|---|---|---|---|
| AlabamaCase 571739c7Folder AL01 | Qualifying surviving spouse | Digital-asset sales reported on Form 1099-DA, and the new deduction for car loan interest. | Form 1040, Schedule 1-A, Schedule D, Form 8949, Schedule 8812 | Alabama Form 40 | 17 |
| ArizonaCase ae2d2772Folder AZ01 | Married filing jointly | An S corporation owner: K-1 income, stock and debt basis, the business income deduction in its phase-in range, and a home solar credit. | Form 1040, Schedule 1, Schedule 3, Schedule E, Form 8995-A, Form 7203, Form 7206, Form 4562, Form 5695, Schedule 8812 | Arizona Form 140 and Form 301 | 28 |
| CaliforniaCase c51e8f29Folder CA01 | Married filing jointly | A self-employed consultant with a home office, equipment expensing and marketplace health coverage to reconcile. | Form 1040, Schedule 1, Schedule 2, Schedule 3, Schedule C, Form 4562, Form 8829, Schedule SE, Form 8995, Form 8962, Schedule 8812 | California Form 540 | 31 |
| ColoradoCase 070b2d25Folder CO01 | Married filing jointly | A college student in the household: the American Opportunity Credit coordinated with a 529 plan withdrawal. | Form 1040, Schedule 3, Form 8863, Schedule 8812 | Colorado DR 0104 and DR 0104AD | 18 |
| GeorgiaCase 9177cdc3Folder GA01 | Married filing jointly | A working farm: co-op distributions, farm program payments, equipment depreciation and the sale of farm assets. | Form 1040, Schedule 1, Schedule 2, Schedule D, Schedule F, Form 4562, Schedule SE, Form 8995-A, Schedule D (Form 8995-A), Form 4797, Schedule EIC, Schedule 8812 | Georgia Form 500 | 31 |
| IllinoisCase 7b46e35cFolder IL01 | Single | Equity pay at a public company: restricted stock, a wash sale, and an incentive stock option exercise that triggers the alternative minimum tax. | Form 1040, Schedule 2, Schedule D, Form 8949, Form 6251, Form 8959, Form 8960 | Illinois IL-1040 and Schedule IL-WIT | 15 |
| IndianaCase 8fa943eeFolder IN01 | Single | The owner of an Irish company: Form 5471, the GILTI inclusion with a Section 962 election, and the foreign tax credit. | Form 1040, Schedule 1, Schedule 2, Schedule B, Schedule C, Schedule SE, Form 8995-A, Schedule A (Form 8995-A), Form 5471, Schedule H (Form 5471), Schedule I-1 (Form 5471), Schedule E (Form 5471), Schedule J (Form 5471), Schedule M (Form 5471), Schedule P (Form 5471), Schedule Q (Form 5471), Schedule R (Form 5471), Form 8960, Form 8938, Form 8992, Form 8993, Schedule A (Form 8992), Form 1118 | Indiana IT-40 and Schedule CT-40 | 61 |
| LouisianaCase a951c42aFolder LA01 | Head of household | A casualty loss in a federally declared disaster, with a parent as a dependent. | Form 1040, Schedule A, Form 4684, Schedule 8812 | Louisiana IT-540 | 10 |
| MarylandCase 62869295Folder MD01 | Married filing jointly | A military family: moving expenses on a permanent change of station, and the earned income credit. | Form 1040, Schedule 1, Schedule 3, Form 8880, Schedule EIC, Schedule 8812, Form 3903 | Maryland Form 502 | 15 |
| MassachusettsCase 3eed1914Folder MA01 | Single | An investor: brokerage and digital-asset sales, a home sale, foreign tax credit, and the Massachusetts surtax. | Form 1040, Schedule 2, Schedule 3, Schedule B, Schedule D, Form 8949, Form 1116, Schedule B (Form 1116), Form 8960, Form 6251 | Massachusetts Form 1 with Schedules HC, B and D and the 4% surtax schedule | 35 |
| MichiganCase 2d59e2cfFolder MI01 | Single | Gambling winnings, and cancelled credit card debt excluded because the taxpayer was insolvent. | Form 1040, Schedule 1, Form 982 | Michigan MI-1040 and MI-1040CR, and the City of Detroit resident return | 15 |
| MinnesotaCase 8487397cFolder MN01 | Head of household | A server with a second hourly job: the new deductions for tips and overtime, allocated tips, and the earned income credit after an earlier disallowance. | Form 1040, Schedule 1, Schedule 1-A, Schedule 2, Form 4137, Schedule EIC, Form 8862, Schedule 8812 | Minnesota Form M1 and Schedule M1CWFC | 22 |
| MissouriCase 211f3898Folder MO01 | Married filing separately | A rental duplex whose loss is suspended under the passive loss rules. | Form 1040, Schedule E, Form 4562, Form 8582 | Missouri MO-1040 | 14 |
| NebraskaCase 945f24a9Folder NE01 | Single | A health savings account and the credit for a new electric vehicle. | Form 1040, Schedule 3, Form 8889, Form 8936, Schedule A (Form 8936) | Nebraska Form 1040N | 10 |
| New JerseyCase 0723db33Folder NJ01 | Married filing jointly | A New Jersey resident with New York wages: a nonresident return and the credit for tax paid to the other state. | Form 1040, Schedule 3, Schedule A, Schedule B, Form 8959, Schedule 8812 | New Jersey NJ-1040 and Schedule NJ-COJ, and New York IT-203 | 26 |
| New YorkCase 32146076Folder NY01 | Head of household | A New York City parent: child care credit, marketplace coverage to reconcile, and the saver's credit. | Form 1040, Schedule 3, Form 2441, Form 8962, Form 8880, Schedule 8812 | New York IT-201, IT-213 and IT-216 | 19 |
| North CarolinaCase 65c1f247Folder NC01 | Single | A retiree: a Roth conversion, taxable Social Security, an installment sale and the new senior deduction. | Form 1040, Schedule 1-A, Schedule B, Schedule D, Form 6252, Form 8606 | North Carolina D-400 and Schedule S | 14 |
| OhioCase 31e3fd27Folder OH01 | Single | A graduate student: the Lifetime Learning Credit, a taxable fellowship and student loan interest. | Form 1040, Schedule 1, Schedule 3, Form 8863 | Ohio IT 1040 and Schedule of Credits, and the Columbus city return | 19 |
| PennsylvaniaCase 433758e5Folder PA01 | Married filing jointly | A retired couple who itemize: noncash gifts, the sales tax election and the new senior deduction. | Form 1040, Schedule 1-A, Schedule A, Form 8283 | Pennsylvania PA-40 and PA-1000 | 13 |
| VirginiaCase a9dbf687Folder VA01 | Married filing jointly | An adoption: the adoption credit alongside employer adoption benefits, and a health savings account. | Form 1040, Schedule 3, Form 8889, Schedule 8812, Form 8839 | Virginia Form 760 | 12 |
Forms are listed as they appear in each prepared return. Each case has a permanent case ID, and a folder name in the sample set. Illinois is previewed on the sample page.
Every federal form and schedule in the set
- Form 1040
- Form 1116
- Form 1118
- Form 2441
- Form 3903
- Form 4137
- Form 4562
- Form 4684
- Form 4797
- Form 5471
- Form 5695
- Form 6251
- Form 6252
- Form 7203
- Form 7206
- Form 8283
- Form 8582
- Form 8606
- Form 8829
- Form 8839
- Form 8862
- Form 8863
- Form 8880
- Form 8889
- Form 8936
- Form 8938
- Form 8949
- Form 8959
- Form 8960
- Form 8962
- Form 8992
- Form 8993
- Form 8995
- Form 8995-A
- Form 982
- Schedule 1
- Schedule 1-A
- Schedule 2
- Schedule 3
- Schedule 8812
- Schedule A
- Schedule A (Form 8936)
- Schedule A (Form 8992)
- Schedule A (Form 8995-A)
- Schedule B
- Schedule B (Form 1116)
- Schedule C
- Schedule D
- Schedule D (Form 8995-A)
- Schedule E
- Schedule E (Form 5471)
- Schedule EIC
- Schedule F
- Schedule H (Form 5471)
- Schedule I-1 (Form 5471)
- Schedule J (Form 5471)
- Schedule M (Form 5471)
- Schedule P (Form 5471)
- Schedule Q (Form 5471)
- Schedule R (Form 5471)
- Schedule SE