Accuracy & review
Computed figures expose their validation chain.
Atamatax computes numbers that end up on federal filings, so the validation behind them should be inspectable, layer by layer. This page describes each layer, shows the verified constants for the current tax year, and states the change-control rule for any independent professional review.
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.
Individual case review
Engine validation is not a review of your case, and this page never lets the first stand in for the second. What happens to an individual case is in three layers, each recorded on the case itself:
- The operational check before release. Every case is checked by a person before release — completeness, unresolved assumptions, and any engine warning that needs a human answer. This is an operational check by Atamatax; a professional review, when one is engaged on the case, is recorded separately and stamped with the reviewer's name and license.
- Independent professional review, where the scope includes it. Every case is checked by a person at Atamatax before release — an operational check. An independent credentialed reviewer is engaged per case where the scope requires one, and a review is only ever described as professional once it has actually been recorded. On your case you see whether a professional is engaged, assigned, reviewing, or has recorded a review; the claim “reviewed by a licensed U.S. tax professional” appears only once that review is recorded by a verified practitioner.
- Your own review. Every figure is mapped to a form line with its assumption, so you — or an accountant you engage — can check it before you sign. A package marks what it could not compute rather than estimating it.
Independent validation of the engine
Separate from any case: software validation, on every change — a frozen engine-input dossier per return, automated regression and golden-case tests, and a citation-backed facts registry behind every figure. A credential is displayed on this site only with a verified license on file — the build gate enforces it.
Change control for this section: any independent review is published here with the reviewer's name, credential, license number and jurisdiction; the engine modules and tax year reviewed; the date of the last review; and the limits of that validation. It is 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 | 2026-10-08 |
| 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 | 2026-10-08 |
| 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 | 2026-10-08 |
| 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 of $25,000 or less on the last day of the year ($50,000 MFJ) | IRS Form 8621 | 2026-10-04 |
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 prepares my return?
- Self-serve packages are prepared by the Atamatax engine from your figures; Streamlined and Concierge cases are checked by a person at Atamatax before release; a credentialed professional is engaged on a case only where its written scope says so, and is named on the case with a verified credential when that happens. Professional preparation or review is arranged per case, by written scope, through Atamatax; the professional is identified on your case once assigned, and no case is described as professionally prepared before that has happened. Returns are filed by you, or by a professional you engage, with the step-by-step filing instructions in the package.
- Who reviews the calculations today?
- Two different things, kept apart. 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. Your individual case gets an operational check by a person at Atamatax before release, and — on engagements whose written scope includes one — a review by an independent credentialed professional, recorded on the case with the reviewer's name, credential and jurisdiction.
- 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 .