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 |