Accuracy & review
Every figure traces to a source. Here is the chain.
Atamatax computes numbers that end up on federal filings, so the validation behind them should be inspectable — including the part that is not finished yet. This page describes each layer, shows the verified constants for the current tax year, and states plainly where independent professional review stands today.
How the engine is validated
- Per-tax-year IRS tables. Brackets, the standard deduction, and the FEIE cap are loaded per tax year (2022–2026) from the Revenue Procedures and IRS releases for that year — a 2025 return can never silently use a 2024 constant. Table changes are recorded in the methodology changelog.
- A verified facts registry. Every hard number quoted in the product and on this site — thresholds, penalty ceilings, deadlines — is defined once, carries the date a human last checked it against its primary source, and points at that source. The build fails if any figure cites a source that does not exist.
- Regression and golden-case tests. Known-answer cases are replayed through the real engine on every build — FEIE stacking, §1291 interest, Schedule D netting, threshold verdicts. When a calculation issue is found, the fix ships with a regression test so the same class of error cannot recur silently.
- The public sample is the real engine. The downloadable sample return is generated by the same engine and PDF pipeline as a paid package, from synthetic data — not a mock-up. If the engine changes, the sample changes with it.
- Detect-and-route honesty. Anything the engine cannot compute from your data is labelled Needs input or See a CPA in the product and in the package — never a fabricated number.
Independent professional review — where it stands
Atamatax outputs are not yet independently reviewed by a credentialed professional. The review workflow — a frozen engine-input dossier per return, a review state machine, and a signed-off validation record — is built and deliberately switched off until an independent EA or CPA partner is under contract. We will not name a reviewer, imply a review, or sell a review tier before that is real.
When the partner is signed, this page will publish: their name, credential, license number and jurisdiction; the engine modules and tax year they reviewed; the date of the last review; and the limits of that validation. It will be software validation — a check on the calculation engine — not individual tax advice.
Verified constants · tax year 2025
A sample of the registry, rendered from the same data the product uses (not copied by hand). “Verified” is the date a human last checked the value against the cited primary source.
| Figure | Value | Source | Verified |
|---|---|---|---|
| Standard deduction, single filer | $15,750 | IRS annual inflation adjustments | 2026-07-06 |
| Standard deduction, married filing jointly | $31,500 | IRS annual inflation adjustments | 2026-07-06 |
| Foreign Earned Income Exclusion maximum | $130,000 | IRC §911 | 2026-07-06 |
| FBAR filing trigger — aggregate value of foreign financial accounts | $10,000 | 31 CFR §1010.350 | 2026-07-06 |
| Maximum civil penalty for a NON-willful FBAR violation — per report, not per account (Bittner v. United States, 2023) | $16,536 | 31 U.S.C. §5321 | 2026-07-12 |
| Maximum civil penalty for a WILLFUL FBAR violation — the greater of this floor or 50% of the account balance | $165,353 | 31 U.S.C. §5321 | 2026-07-12 |
| Form 8938 threshold — single, living abroad, end-of-year value | $200,000 | IRS Form 8938 | 2026-07-06 |
| Form 8938 threshold — single, living abroad, any time during year | $300,000 | IRS Form 8938 | 2026-07-06 |
| Form 8938 threshold — MFJ, living abroad, end-of-year value | $400,000 | IRS Form 8938 | 2026-07-06 |
| Form 8621 filing exception (no election, no distribution/disposition) | aggregate PFIC value under $25,000 ($50,000 MFJ) | IRS Form 8621 | 2026-07-06 |
Annually indexed amounts are re-verified each tax year; inflation-adjusted penalty ceilings are re-verified when FinCEN publishes the January adjustment.
Known limits
- Single-year federal engine: no state returns, and no multi-year loss or credit carryforwards inside one computation.
- Foreign corporations (Form 5471), foreign trusts (3520/3520-A), and dual-status years are detected and routed to a CPA, not computed.
- QEF inclusions need the fund's Annual Information Statement, and §1291 charges need your actual distributions — the engine flags these rather than estimating them.
- Attested inputs (foreign tax paid, foreign-source share, MAGI, qualified dividends) are taken as entered; the package's assumption log lists every one so a professional can verify them.
Frequently asked
- Who reviews the calculations today?
- The engine is validated by automated regression and golden-case tests, a citation-backed facts registry, and a build gate that fails on any unbacked figure. Independent review by a credentialed EA/CPA is not yet in place — the review workflow is built and stays switched off until a licensed partner is signed, and this page will name them, their license and jurisdiction, and exactly what they reviewed when that happens.
- What does “Computed” mean in my package?
- A figure the engine derived from your imported and confirmed data using the cited IRS tables for your tax year. Anything the engine could not compute is marked Needs input or See a CPA — never silently estimated. The assumption log in every package lists what rests on your attestations.
- Is this individual tax advice?
- No. Everything on this page describes software validation — checks on the calculation engine itself. It is not a review of your personal facts, and no output is individualised tax, legal, or investment advice.
Last reviewed .