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Tax Filing Line Item Assessment

A line-item-level assessment (authority adjustment) belonging to a filing assessment.
Property Name Type Description Filter Group and Version Available Version
adjustmentCode String Structured adjustment reason code (for example, MATH_ERROR, UNREPORTED_INCOME, DEDUCTION_DISALLOWED). Big, 68.0 68.0
adjustmentReason String Free-text reason for this line-level change. Big, 68.0 68.0
amt Double Amount for this line item assessed by the authority. Big, 68.0 68.0
assessmentId String Identifier of the filing assessment this line item belongs to. Big, 68.0 68.0
category String Line item category (Income, Deduction, Credit, Tax, Adjustment, Exemption, Withholding, Estimated Payment, Penalty, Other). Big, 68.0 68.0
description String Line item description (for example, "W-2 wages from Tech Industries"). Big, 68.0 68.0
documents String[] References to documents associated with this line-item assessment; each ID resolves to an entry in the documents view. Big, 68.0 68.0
formType String Form or schedule this line appears on (e.g., Form 1040, Schedule A, Form 1099-INT). Big, 68.0 68.0
id String Unique identifier for this line-level assessment record. Big, 68.0 68.0
lineItemId String Identifier of the original filed line item being reassessed; null if the authority added a line not on the original return. Big, 68.0 68.0
lineReference String Form-line reference for audit purposes (for example, 1040_Line_1a, Schedule_A_Line_8a). Big, 68.0 68.0
parentLineItemId String Identifier of the parent line item in a rollup hierarchy; null for top-level line items. Big, 68.0 68.0
subCategory String Second-level classification specific to the filing's jurisdiction (for example, Employment, Interest, Section 80C). Big, 68.0 68.0