How to Check an AI-Filled Tax Workpaper

Check an AI-filled tax workpaper by tracing its numbers to source records, reconciling the totals, and inspecting the saved file itself. Keep a separate list of missing information and decisions for the preparer. A polished spreadsheet can still contain a wrong year, a duplicate document, or a formula replaced with a hard-coded number.

This checklist applies to an Excel workpaper or a populated PDF used during preparation. If you are still trying to get the assistant to produce a file, start with Can ChatGPT or Claude fill out tax forms?.

1. Establish the entity, period, and input set

Check the workpaper's entity name, return type, and tax year against the assignment. A prior-year template can carry old values into a new-year draft even when the new source documents were read correctly.

Make a short inventory of the records used: filename, period, document type, and whether it replaces an earlier version. Ask the assistant to identify duplicates and corrected documents. Keep missing records visible; an empty field and a confirmed zero mean different things.

For a startup, that inventory may include year-end books, bank statements, payroll records, prior returns, equity documents, and related-party transaction details. The applicable records depend on the entity and the work being prepared; our first-year startup checklist gives broader context.

2. Trace material amounts back to a source

A useful review note identifies both the destination and the evidence. "From the bank statement" is less useful than a document name and page, or a workbook sheet and cell range.

For each material entry, record:

• The field or cell that was populated.
• The source document and location.
• The original amount, currency, and period.
• Any calculation, conversion, or classification applied.
• Any assumption that still needs a decision.

The IRS recordkeeping guidance describes the role of supporting documents in preparing and substantiating a return. AI-generated explanations are useful review notes; retain the underlying records as evidence.

3. Reconcile totals instead of checking appearance

Compare summary amounts with the records they summarize. Check whether the workpaper uses gross activity, net cash movement, or a mixture. Review signs, units, currencies, and date ranges before treating a difference as a tax adjustment.

For example, consider these fictional bookkeeping figures:

A workpaper that labels the $970 deposit as gross customer receipts has lost the distinction between activity and settlement. A check should explain the $30 difference and how each amount maps to the books. This example illustrates reconciliation; it does not decide the tax treatment of a real transaction.

Also check that an amount has not been counted twice because it appears in both a statement and an exported transaction list. Ask for explanations of differences, not an adjustment whose only purpose is to force totals to agree.

4. Inspect the saved Excel or PDF output

Reopen the actual deliverable, not just the preview shown during generation.

For Excel, inspect changed formulas, cross-sheet references, totals, number formats, and any existing comments or supporting notes you rely on. Confirm calculated results in your spreadsheet application. Look for formula errors and numbers stored as text. Preserve the original template so a reviewer can compare the structure and edits.

For PDFs, check both field values and rendered pages. Values can be present in a file yet clipped, misaligned, or invisible in a particular viewer. Check checkboxes, repeated fields, page order, and whether the saved form remains editable when that matters to the workflow.

Ask the assistant for a change list and the checks it actually performed. "Verified" without naming the file and the check is not enough information to review.

5. Resolve gaps and agree on the filing handoff

Keep unresolved items separate from completed fields. Give the preparer the source records, draft file, reconciliation notes, and open questions together. A second AI pass may help spot inconsistencies, but it can also repeat the first pass's assumptions; resolve material differences against the evidence.

Before the work moves forward, confirm who is responsible for each remaining decision and what the final deliverables will be. A workpaper, a signed return, an authorization, and a filing confirmation serve different purposes. Saving a populated PDF does not establish that a return has been submitted.

Acorn 9's tax filing service combines AI-assisted preparation with licensed CPA review and signature. The engagement scope determines the returns and any additional bookkeeping or complex filing work involved. If your startup has foreign ownership, our Form 5472 guide explains one reporting area to discuss with your preparer.