How to read this trace
1. Pick a line. Click any row in the Form 1040 Summary to expand its computation trace.
2. Drill down. Each node in the trace tree shows a value and how it was derived. Click the chevron to expand child nodes and see deeper computations.
3. Check the source. Nodes are color-coded:
4. View IRS citations. Click the blue citation link on any node to see the exact IRS rule that applies, with a link to the official source.
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Tax Year —Form 1040 Summary
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