Bement & Company
TaxAdvisorOS

TaxAdvisorOS

Sign in with your @bementcompany.com account to access the firm’s tax projections.

Bement & Company Advisors
Projection·–·$0Full snapshot ▾
2026 Tax Snapshot
2026 Projection
Married Filing Jointly · Utah
Federal refund / (due)
$0
State: $0
Combined tax
$0
Effective (average)
0.0%
Marginal (top bracket)
10%
Tax plan savings
$0
Client InfoEvery engagement starts here: know the client. The Keb overview, tax snapshot, and profile feed every projection, plan, and proposal downstream.
Client

Profile

Filing status, dates of birth, and dependents drive every bracket, threshold, and credit. Set these first.
⇪Import prior year returnsDrop 1040 PDFs here or click to choose. We read the figures to populate prior year data.
Relationship
Assigned tax advisor

The firm advisor who owns this client.

Drives the My Clients and My Prospects views, workload balancing, and who the guide and reminders route to. Change it here or from the Workbook; both write the same record.

Internal

Status

Where this relationship stands.

Client status unlocks Keb’s client tools and includes the client in recurring revenue and delivery workflows; prospects live in the pipeline views. Bulk conversion is available from the Workbook.

Internal

Client name

Names the projection and appears on deliverables.

Use the legal name as it should print on client-facing documents.

Internal

Spouse name (if applicable)
Shown on the client deliverable for joint returns.
Client address

Shown on deliverables; auto-filled from an imported 1040.

Confirm it matches the latest return before anything is sent; the state here does not set tax residency, the State of residence field does.

Internal

Client email

Contact email for delivery and correspondence.

Required before proposals or deliverables can be emailed; the readiness checks watch this field.

Internal

Client phone

Contact phone stored with the client.

Used on deliverables and for the call log.

Internal

Spouse email (if applicable)
Contact email for the spouse; stored with the projection.
Spouse phone (if applicable)
Contact phone for the spouse; stored with the projection.
Background, goals & situation

The client's story: situation, goals, expected changes, concerns.

This text feeds Keb’s strategy analysis directly, so specifics change outputs: an expected business sale, a planned move, a retirement date. Never enter SSNs or other sensitive identifiers.

Internal

Included in Keb’s strategy analysis. Don’t enter SSNs or other sensitive identifiers.
Tax basics
Filing status

Sets the bracket schedule, the standard deduction, and nearly every phaseout threshold on the return.

The same income can produce very different tax under different statuses. Married filing separately disallows or restricts the education credits, the student loan interest deduction, and IRA phaseouts, and it forces itemizing symmetry between spouses, yet it can win when one spouse has heavy medical expenses or income-driven student loan payments. Head of household requires paying more than half the cost of a home for a qualifying person and beats single by a wider bracket and larger standard deduction. A surviving spouse may keep joint brackets for two years. Marriage or divorce late in the year sets status for the whole year, which makes the timing itself a planning lever.

Section 1; Section 2; Section 7703; Pub 501

↗ Set by year
Taxpayer date of birth
Enter a date of birth and the year-end age is calculated automatically. 65+ unlocks the extra standard deduction and the OBBBA $6,000 senior bonus (2025 to 2028).
Spouse date of birth (if applicable)
Qualifying children under 17 (CTC) (if applicable)
$2,200 each; phases out above $400K MFJ / $200K others.
Other dependents (ODC) (if applicable)
$500 each, same phaseout.
State of residence

Determines which state taxes worldwide income, which returns get filed, and how credits for taxes paid to other states work.

Residency is domicile plus statutory presence tests, not just an address. A mid-year move splits the year into part-year returns and the allocation of wages, business income, and gains around the move date moves real dollars. Nonresident source income (rentals, K-1s, remote work) creates extra filings with a resident-state credit to prevent double tax. High-tax-state exits get audited on domicile evidence: days, home, family, licenses. No-income-tax states change the shape of the whole plan.

Pub 555; the state Department of Revenue residency guidance in the citation registry

ActivityThe relationship's paper trail: tasks with owners and due dates, the written note record, the year's key dates, and the client email thread.
Client work

Tasks

Everything that needs to happen for this client in one place: strategy playbooks and tasks scheduled from the tax plan, plus manual action items for the Tax Advisor and the Client. Each has an owner and a due date.
Assign to the Tax Advisor or the Client, set a due date (defaults to today if left blank), and mark complete when done.
Engagement record

Notes

The written record for this client: calls, meetings, transcripts, documents, and running notes. Everything logged here is saved with this projection and read by Keb when generating recommendations.
0 notesi
Key dates

Timeline

Key tax deadlines, quarterly estimated payment dates, quarterly meetings, and this client's action items across the year. Switch years with the selector. A marker shows where today falls and what is up next. Dates that have passed tuck away into an earlier-dates group, and any open overdue item moves up to today so it is never buried.
i
Year
Engagement record

Emails

The synced Gmail thread with this client, newest first. Draft replies or a fresh email with Keb from the + pill; clearing an email only tidies this list and never deletes anything.
0 emailsi
Tax PreparationReview the draft return, draft the client's tax return delivery email, then set the internal complexity level.
Internal use

Tax Return Review

Drop the client's in-progress return and/or ask a reviewer-level question for the chosen year. We read the draft against the prior year, projections, notes, and the engagement log, then surface things for the preparer to consider or review and flag items to verify. You can drop two years of returns in one PDF (for example the prior year plus the in-progress year) so we can compare them and surface what may be missing this year. SSNs and EINs are stripped before analysis; the file is read in your browser and not stored. Not shown to the client.
⇪
Drop the returns here, or click to choose
Optional. Any return type works: 1040, 1065, 1120-S, 1120, 1041, and more, the client's own or a related business, trust, or family return. Add up to four files, for example last year and this year of both the personal and the business return, so we can compare them form by form. PDFs, photos or screenshots of a return, and Word documents (.docx) all work; scanned pages are read on this device.
Internal preparer review, not advice to the client. Verify every figure before filing.
Client deliverable

Tax Return Delivery

Drop the client's finished tax return, and optionally add guided notes for anything specific you want the email to mention. We read the real numbers and draft a warm, accurate delivery email you can review and send, plus private preparer notes. You can include more than one year, either in one PDF or as separate files (for example last year plus this year, or separate federal and state PDFs), so the email can compare them and explain what changed and why, whether that is a balance due, a bigger or smaller refund, or another significant difference. SSNs and EINs are stripped before analysis; the file is read in your browser and not stored.
⇪
Drop the tax returns here, or click to choose
Federal and state returns in one PDF are fine. Add up to four files, for example this year and last year, or separate federal and state copies, so the email can compare them and explain what changed. PDFs, photos or screenshots, and Word documents (.docx) all work.
Draft for preparer review, not final. Verify every figure before sending.
Internal use

Complexity Level

An internal preparer-assignment level (1 to 5) suggested from this client's return. Adjust upward for high net worth, high income, or added moving parts. Not shown to the client.
ProjectionBuild the return top to bottom: income, deductions, tax, payments, and state, then the bottom line and tax summary.
Step 01

Income

Enter annual totals. For a business or rental, switch to Build from detail to walk the client through deductions line by line and watch the tax move.
⇪Import prior year returnsDrop 1040 PDFs here or click to choose. We read the figures to populate prior year data.
$0
Total income
Tax year2026
Wages & compensation
Taxpayer W-2 wages (Box 1)
↘ Federal withholding↘ State withholding
$
Spouse W-2 wages (Box 1)
$
Other / supplemental wages
Bonuses, RSUs, option income.
$
Interest, dividends & capital gains
Taxable interest (1099-INT)
$
Tax-exempt interest
Informational. Counts toward SALT, NIIT and SS thresholds.
$
Dividends (1099-DIV)
portion qualified (1b)$
total ordinary (1a)$
Short-term capital gain / (loss)
$
Long-term capital gain / (loss)
0% LTCG bracket applies up to the filing-status threshold (see Reference card).
$
Capital loss carryover (negative)
$
Business income, Schedule C / self-employment
Pass-through K-1s
Rental real estate
Rental result counted (after passive limits)

Rental income counts in full. A rental loss is passive by default: with active participation up to $25,000 of loss can offset other income, phasing out between $100,000 and $150,000 of MAGI ($75,000 and a halved allowance for MFS). Real estate professional status or the short-term rental route makes the loss non-passive and fully usable.

Anything disallowed is suspended on Form 8582 and carries forward, so this row can be smaller than the rental total entered above. The suspended amount appears in the readout below the rental activities and in the carryover ledger.

$0
§461(l) loss limit treatment
Auto applies the excess business loss cap for the year: an aggregate business loss beyond the limit is added back to income. As filed / manual uses the add-back entered below (Schedule 1, line 8p) exactly as the return was filed. Imported filed years are set to As filed; new projection years use Auto.
EBL add-back as filed (Sch 1, 8p)
$
§461(l) EBL add-back (applied)

The disallowed excess business loss added back this year.

The add-back is a deferral, not a loss: it becomes an NOL next year. Confirm the state treatment separately; decoupled states run their own limitation.

Section 461(l); Form 461

$0
Retirement, Social Security & other
Pension / annuity / IRA / 401(k) distributions
$
Social Security, gross received
Up to 85% taxable. Taxable portion computed below.
$
SS taxable portion (calculated)

The taxable share of benefits, computed from provisional income.

This is an output: change it by changing the inputs. Every dollar of Roth conversion, capital gain, or IRA distribution in the phase-in range drags up to 85 cents of additional benefits into tax, and QCDs push the other way.

Section 86; Pub 915

$0
Unemployment
$
Alimony received (pre-2019)
$
Other income
$
Step 02

Deductions

Above-the-line adjustments reduce AGI first, then the tool takes the higher of itemized or standard, then QBI.
$0
Income reductions
Tax year2026
Adjustments to income (reduce AGI)
Traditional IRA deduction
$
HSA contribution (not via payroll)
2026: $4,400 self / $8,750 family / +$1,000 at 55.
$
SEP / Solo-401(k) / SIMPLE (employer)
$
Self-employed health insurance
$
½ self-employment tax (auto)
↗ From business income
$0
Student loan interest (max $2,500)
$
Educator expenses
$
Alimony paid (pre-2019)
$
Other adjustments

Remaining above-the-line items: early-withdrawal penalties on CDs, deductible attorney fees for discrimination claims, jury pay turned over, and similar.

Rare lines, but they reduce AGI directly. The attorney-fee adjustment for qualifying claims is the one that saves real money when it applies, since the alternative is gross income with no deduction.

Section 62; Schedule 1 instructions

$
Total adjustments to income

Adjustments that reduce AGI before the standard or itemized decision.

Above-the-line is the premium real estate of the return: these reduce AGI itself, which cascades into every AGI-driven phaseout, the medical floor, IRMAA, and state calculations. A dollar here is worth more than a dollar of itemized deduction.

Section 62; Schedule 1

$0
Itemized deductions (Schedule A)
Unreimbursed medical (gross)
Only the part above 7.5% of AGI counts.
$
Medical after 7.5% AGI floor (calculated)
Only the part above 7.5% of AGI counts. This calculated amount is what lands in the itemized total, so the column ties out line by line.
$0
State income tax paid
$
Real estate property tax
$
Personal property tax (vehicle reg.)
$
SALT after cap (calculated)

The deductible SALT amount after the annual cap and the high-income phasedown.

The enlarged cap phases back toward 10,000 as MAGI crosses the phasedown band, which creates a steep effective marginal rate inside that band: one more dollar of income can cost both tax and deduction. For pass-through owners, the PTET election moves state tax to the entity and around the cap entirely, which is why it is usually the bigger lever than the cap itself.

Section 164(b); the current-year figures in the annual figures table

$0
Home mortgage interest
$
Investment interest expense
$
Charitable: cash to public charities
Deductible up to 60% of AGI. Excess carries forward up to 5 years.
$
Charitable: appreciated property to public charities
Long-term capital-gain property at fair market value, up to 30% of AGI.
$
Charitable: cash to private foundations
Up to 30% of AGI.
$
Charitable: appreciated property to private foundations
Up to 20% of AGI. New for 2026: the first 0.5% of AGI in gifts is not deductible for itemizers.
$
Charitable deduction allowed (calculated)
The gift amount that lands in the itemized total after limits. New for 2026: the first 0.5% of AGI in gifts is not deductible for itemizers, so identical gifts can produce a smaller itemized total than in 2025. AGI ceilings (60/30/20%) apply when the cap check is on, and disallowed amounts carry forward up to 5 years.
$0
Casualty loss (declared disaster)
$
Other itemized deductions
Schedule A amounts not broken out above. A 1040 import places any filed Schedule A remainder it cannot match to the named lines here, with a note explaining the amount, so the filed year ties to the return.
$
Total itemized deductions

The itemized total compared against the standard deduction.

Bunching wins the borderline cases: concentrating charitable gifts (a donor-advised fund helps), elective medical, and timeable state payments into alternating years beats leaving deductions stranded just below the standard line every year.

Section 63; Pub 501

$0
Standard deduction
The standard deduction for that column's year, filing status, and age. The return uses the larger of this or total itemized deductions.
$0
Qualified Business Income (199A)
Total QBI from pass-throughs
↗ Business income↗ K-1 income
$
Is this an SSTB?
Health, law, accounting, consulting, financial services, etc.
W-2 wages paid by business(es)
$
UBIA of qualified property
$
QBI deduction override
From the filed return (Form 8995 / 8995-A). Leave 0 and the tool calculates it.
$
QBI deduction (applied)
↗ QBI inputs
$0
Step 03

Tax Detail & Credits

Ordinary brackets, with LTCG and qualified dividends stacked on top and capped at actual taxable income, plus the surtaxes and credits.
$0
Federal tax
Tax year2026
Income subject to tax
Taxable income
↗ Standard / itemized deduction
$0
Ordinary-rate income
$0
Preferential income taxed (LTCG + qual. div., capped at taxable income)
$0
Tax calculated on the income above
Tax on ordinary income
$0
Tax on LTCG / qualified dividends

Tax on long-term gains and qualified dividends at the 0, 15, and 20 percent brackets, stacked on top of ordinary income.

The stacking is the insight: ordinary income fills the brackets first and preferential income layers above it, so a deduction that lowers ordinary income can pull gains down into the 0 percent bracket, a two-for-one.

Section 1(h); the Schedule D worksheet

$0
AMT additional (simplified check)

A simplified check for AMT exposure on top of regular tax.

Post-2017 AMT mostly hits ISO exercises, very large state tax add-backs in high-cap years, and certain private activity bond interest. If this shows exposure, run the full Form 6251 and check for prior-year minimum tax credit on Form 8801 to recover it later.

Section 55; Form 6251; Form 8801

$0
Self-employment tax
↘ ½ deducted above↗ Business income
$0
Additional Medicare (0.9%)
$0
Net investment income tax (3.8%)
$0
Total tax before credits

The sum of the six tax rows above it: tax on ordinary income, tax on LTCG and qualified dividends, AMT, self-employment tax, Additional Medicare, and net investment income tax.

For an imported filed year the bracket tax is computed on the taxable income as filed and the surtaxes come straight from the return, so the column adds down on screen. Filed years before 2025 show a dash because that year's law is not modeled.

$0
Credits
Child Tax Credit (after phaseout)

Per-child credit after the MAGI phaseout, with a refundable portion.

The phaseout starts at 400K joint and 200K for others, shaving 50 per 1,000 above the line, which makes MAGI management (retirement deferrals, HSA, timing) directly worth cash to families near the cliff. Qualifying child rules (age, residency, SSN) decide eligibility; the other-dependent credit catches the rest.

Section 24; Pub 972 successor guidance; Schedule 8812

↗ Qualifying children (Profile)
$0
Credit for other dependents

Nonrefundable credit for dependents who do not qualify for the child tax credit: older children, parents, other qualifying relatives.

The support and gross-income tests decide who counts as a qualifying relative, and a parent supported in assisted living is the most-missed case. Same phaseout as the child credit.

Section 24(h)(4); Pub 501

↗ Other dependents (Profile)
$0
Dependent care credit
$
Education (AOTC / LLC)
$
Retirement saver's credit
$
Residential clean energy
$
Energy-efficient home improvement
$
EV / clean vehicle
$
Foreign tax credit
$
Other credits (R&D, WOTC, etc.)
$
Total credits
Computed: CTC and ODC after phaseout plus every credit entered above, as applied against this year’s tax. Ties to the Total credits line in the Tax Summary. For an imported filed year it is backed into from the return: total tax before credits, plus the penalty row below, minus the filed total tax. It can exceed the credit rows itemized above when the filed return claimed credits that are not entered line by line here.
$0
Total tax
$0
Step 04

Payments

What's already been paid in. Drives the refund or balance due on the snapshot.
$0
Total paid in
Tax year2026
Federal withholding (W-2 / 1099-R)
↗ W-2 wages
$
Prior-year refund applied
$
Q1 estimate (4/15)
$
Q2 estimate (6/15)
$
Q3 estimate (9/15)
$
Q4 estimate (1/15/27)
$
Other / catch-up payments
$
Step 05

State tax (Utah)

Flat 4.45% with the Utah Social Security credit handled automatically. Override the rate below if needed.
$0
State tax
Tax year2026
State withholding (W-2 / 1099-R)
↗ W-2 wages
$
Q1 estimate (4/15)
$
Q2 estimate (6/15)
$
Q3 estimate (9/15)
$
Q4 estimate (1/15/27)
$
State additions (other-state muni, etc.)
$
State subtractions (US bond interest, etc.)
$
State taxable income

Federal income adjusted by state additions and subtractions.

When this looks wrong, the cause is almost always a missed addition (state-taxed muni interest, decoupled depreciation) or subtraction (Treasury interest, retirement exclusion), not the rate.

The state instructions in the citation registry

$0
State rate override

Replaces the selected state's schedule with a flat rate you enter.

Useful for quick what-ifs, composite or PTET effective-rate approximations, and states with local add-ons the schedule does not model. Remember an override freezes state behavior: credits, brackets, and phaseouts in the real schedule stop responding.

The state authority pages in the citation registry

Other state credits (my529, solar, EV)
$
Second state (multi-state filers)

For clients who file in two states in the same year (nonresident or part-year). The second state's tax starts from federal AGI, adjusted by its own additions and subtractions below, and is added to the combined total.

Enter income this state does not tax as a subtraction. Enter a credit for taxes paid to the other state in the credits field of whichever state grants the credit.

The state instructions in the citation registry

Step 06 · Tax summary

Tax summary

Where the projection lands: total income, deductions, and taxable income, then federal and state tax measured against payments for the resulting refund or amount due, plus the combined total with the effective (average) and marginal (top bracket) rates. Add a year to compare two to four years side by side.
→
The before-plan picture is always live: the snapshot and Summary compare today's projection with and without the tax plan, so updating any figure updates the savings story automatically; there is nothing to pin or refresh.
Planning & StrategyThe heart of the ongoing service: lower the tax with the plan, framework, and strategies, then keep it current quarter after quarter.
Strategy reference

Potential Strategies

180 strategies with IRC citations, implementation steps, and risk notes. Sort and filter from the column headers to focus a client conversation.
Keb · Tax advisor
Keb’s recommended strategies
A CPA-style review of this client's projected return, with the highest-impact strategies selected from the library below. A summary of the client's figures and background notes is sent to an AI service for this analysis, avoid entering SSNs or other sensitive identifiers.
Planning framework

Planning Levers

These eight levers map every way the tax code lets a client pay less tax. Scan the ones that fit the client's situation, then open any step to drop the firm's go-to strategies straight into the tax plan.
Client research

Research

Grounded authority research for this client: multi-turn threads with the client's facts loaded, structured internal memos, and the firm research library. Internal work product, never part of the client deliverable.
Tax PlanningClient

SummarySnapshot

The full breakdown behind the snapshot above. Use the toggle below to switch between the plain Projection and Projection + Strategic Planning, which applies the strategies in this client's plan so you can show the before / after. Share either view with the client from the Share with client button.
⇪Import prior year returnsDrop 1040 PDFs here or click to choose. We read the figures to populate prior year data.
$0
Combined tax
Pricing & ProposalTurn the projection and plan into a polished, branded proposal with recommended pricing.
Pricing & Proposal

Pricing & Proposal

Generate one polished, client-facing proposal from this projection, the before/after savings, the strategies you’ve added, how the firm works, and a clear next step. The progress guide above walks you from rough numbers to a client-ready proposal, step by step.
Actual vs quoted pricing
The fees above are what you quote in the proposal. Once the client agrees, confirm the actual fees the firm will charge. Only confirmed actual fees roll up into the firm’s recurring-revenue totals in the Command Center. Quoted fees do not.
Proposal sections
Entity return fees
By default the proposal names each entity return without a price: the monthly subscription covers the personal return, and entity returns are noted as quoted separately. To show annual fees instead, adjust the amounts below and check “List entity fees in the proposal”.
ReferenceThe firm's shared brain: reference numbers, reusable templates, and links that keep every advisor's answers consistent.
Quick reference

Reference, 2026 key numbers

Source: IRS Rev. Proc. 2025-32 and the One Big Beautiful Bill Act. For planning, not a filed return.
Templates

Templates

A shared library of reusable templates: Excel workbooks, email drafts, and other documents for quick reference. This library will grow over time.