# Tax Filing Assessment Line Item DMO

An authority-issued assessment of a tax filing line item. Includes the per-line reassessed amount and adjustment reason within an assessment cycle, including lines the authority adds that weren't on the original return.

## Object Properties

**Object API Name:** `TaxFilingAssessmentLineItem_std__dlm`\
**Category:** Unassigned\
**Availability:** Available in 264 and later versions\
**Primary Key Field:** Id

## Relationships

- **TaxFilingAssessmentId** has a FOREIGNKEY relationship with the [Tax Filing Assessment DMO](/docs/data/data-cloud-dmo-mapping/guide/c360dm-si-taxfilingassessmentdmo-dmo.md) `Id` field.
- **TaxFilingLineItemId** has a FOREIGNKEY relationship with the [Tax Filing Line Item DMO](/docs/data/data-cloud-dmo-mapping/guide/c360dm-si-taxfilinglineitemdmo-dmo.md) `Id` field.
- **TaxFilingParticipantId** has a FOREIGNKEY relationship with the [Tax Filing Participant DMO](/docs/data/data-cloud-dmo-mapping/guide/c360dm-si-taxfilingparticipantdmo-dmo.md) `Id` field.
- **TaxAccountId** has a FOREIGNKEY relationship with the [Tax Account DMO](/docs/data/data-cloud-dmo-mapping/guide/c360dm-si-taxaccountdmo-dmo.md) `Id` field.
- **ParentLineItemId** has a FOREIGNKEY relationship with the [Tax Filing Assessment Line Item DMO](/docs/data/data-cloud-dmo-mapping/guide/c360dm-si-taxfilingassessmentlineitemdmo-dmo.md) `Id` field.

## Fields

- [AdjustmentCode](#adjustmentcode)
- [AdjustmentReasonText](#adjustmentreasontext)
- [Amt](#amt)
- [Category](#category)
- [cdp_sys_record_currency](#cdp_sys_record_currency)
- [CreatedDateTime](#createddatetime)
- [DataSourceId](#datasourceid)
- [DataSourceObjectId](#datasourceobjectid)
- [Description](#description)
- [FormType](#formtype)
- [Id](#id)
- [InternalOrganizationId](#internalorganizationid)
- [LastModifiedDateTime](#lastmodifieddatetime)
- [LineReferenceText](#linereferencetext)
- [ParentLineItemId](#parentlineitemid)
- [Subcategory](#subcategory)
- [TaxAccountId](#taxaccountid)
- [TaxFilingAssessmentId](#taxfilingassessmentid)
- [TaxFilingLineItemId](#taxfilinglineitemid)
- [TaxFilingParticipantId](#taxfilingparticipantid)

### AdjustmentCode

- **Field API Name:** `AdjustmentCode__c`
- **Data Type:** TEXT
- **Description:** The structured adjustment reason code. Possible values are: CTC_AGE_INELIGIBLE, EITC_DOC_NOT_RECEIVED, DEPENDENT_NOT_QUALIFYING, MATH_ERROR, UNREPORTED_INCOME, DEDUCTION_DISALLOWED, CREDIT_RECONCILIATION, WITHHOLDING_DISCREPANCY, FILING_STATUS_CHANGE, PENALTY_ASSESSMENT, OTHER.

### AdjustmentReasonText

- **Field API Name:** `AdjustmentReasonText__c`
- **Data Type:** TEXT
- **Description:** The free text reason for this line-level change.

### Amt

- **Field API Name:** `Amt__c`
- **Data Type:** CURRENCY
- **Description:** The amount for this line item assessed by the authority.

### Category

- **Field API Name:** `Category__c`
- **Data Type:** TEXT
- **Description:** The line item category. Possible values are: Income, Deduction, Credit, Tax, Adjustment, Exemption, Withholding, Estimated Payment, Penalty, Other.

### cdp_sys_record_currency

- **Field API Name:** `cdp_sys_record_currency__c`
- **Data Type:** TEXT
- **Description:** System-generated metadata field that stores a 3-letter ISO currency code.

### CreatedDateTime

- **Field API Name:** `CreatedDateTime__c`
- **Data Type:** DATETIME
- **Description:** The timestamp when this record was created.

### DataSourceId

- **Field API Name:** `DataSourceId__c`
- **Data Type:** TEXT
- **Description:** A unique, system-generated identifier for this record.

### DataSourceObjectId

- **Field API Name:** `DataSourceObjectId__c`
- **Data Type:** TEXT
- **Description:** A unique, system-generated identifier for this record.

### Description

- **Field API Name:** `Description__c`
- **Data Type:** TEXT
- **Description:** The line item description. For example, "W-2 wages from Tech Industries", "Mortgage interest on primary residence".

### FormType

- **Field API Name:** `FormType__c`
- **Data Type:** TEXT
- **Description:** The form or schedule this line appears on (for example, Form 1040, Schedule A, Schedule C, Form 1099-INT, ITR-1 Schedule S, SA100).

### Id

- **Field API Name:** `Id__c`
- **Data Type:** TEXT
- **Description:** The unique identifier for this line-level assessment record.

### InternalOrganizationId

- **Field API Name:** `InternalOrganizationId__c`
- **Data Type:** TEXT
- **Description:** A unique, system-generated identifier for this record.

### LastModifiedDateTime

- **Field API Name:** `LastModifiedDateTime__c`
- **Data Type:** DATETIME
- **Description:** The timestamp when this record was last modified.

### LineReferenceText

- **Field API Name:** `LineReferenceText__c`
- **Data Type:** TEXT
- **Description:** The form-line reference for audit purposes (for example, 1040\_Line\_1a, Schedule_A_Line\_8a, ITR1\_ScheduleS\_1, SA100\_Box\_1).

### ParentLineItemId

- **Field API Name:** `ParentLineItemId__c`
- **Data Type:** TEXT
- **Description:** The parent line item in a rollup hierarchy. This field is null for top-level line items. Used to link detailed line items (such as schedule entries or per-taxpayer breakdowns) to their summarized parent lines on the main form.

### Subcategory

- **Field API Name:** `Subcategory__c`
- **Data Type:** TEXT
- **Description:** The second-level classification specific to the filing's jurisdiction (for example, Employment, Interest, Dividend, Standard, Itemized Mortgage Interest, Section 80C, Child Tax, Earned Income Tax Credit).

### TaxAccountId

- **Field API Name:** `TaxAccountId__c`
- **Data Type:** TEXT
- **Description:** The issuer of income for this line item (for example, employer for W-2 wages or bank for interest). This field is null for taxpayer self-reported lines.

### TaxFilingAssessmentId

- **Field API Name:** `TaxFilingAssessmentId__c`
- **Data Type:** TEXT
- **Description:** The tax filing assessment that this line item belongs to.

### TaxFilingLineItemId

- **Field API Name:** `TaxFilingLineItemId__c`
- **Data Type:** TEXT
- **Description:** The original line item being reassessed. This field is null if the authority adds a new line not on the original return (for example, CP2000 unreported income).

### TaxFilingParticipantId

- **Field API Name:** `TaxFilingParticipantId__c`
- **Data Type:** TEXT
- **Description:** The participant that this line item belongs to for joint filing disambiguation.