Illustrative scenario learning tools | Published 9 October 2026
Illustrative Tax Scenario Assumption Review Worksheet
This worksheet is an educational reading tool, not a client case history. Use it to identify which assumptions in an illustrative scenario differ from your situation before asking an advisor to evaluate the concept.
Capture the starting facts
Write down the entity type, tax year, household income categories and ownership stated in the scenario. Identify assumptions supplied by the author and inputs omitted for simplicity. Do not fill missing information with a favorable assumption.
Trace the arithmetic
Separate the stated deduction from the estimated tax change. Check which rate was applied and whether the comparison includes fees, state treatment and future consequences. A simplified calculation explains a mechanism; it is not a complete return model.
Identify the gates
List the eligibility and limitation questions that must be answered before using the approach. Mark each one as supported, missing or requiring professional review. Matching a scenario's income level does not establish that its other facts match.
Create a review question
Describe what you want the advisor to test and provide the records needed. Ask for a comparison with the baseline alternative using your facts. Keep the scenario as background education rather than treating it as an implementation instruction.
Printable preparation worksheet
Use a private working copy to record the document location, outstanding question and person responsible for completing each item. These blank fields do not submit or store information online. Keep sensitive data in your secure records.
| Record or question | Document location or missing item | Owner and follow-up date |
|---|---|---|
| Scenario assumptions | ________________ | ________________ |
| Missing inputs | ________________ | ________________ |
| Deduction and projected tax-change arithmetic | ________________ | ________________ |
| Eligibility questions | ________________ | ________________ |
| Records for an individualized review | ________________ | ________________ |
Before you request advice
Mark unresolved items clearly and explain any deadline that may affect the review. Ask for an individualized conclusion and a written work scope before relying on a recommendation. A completed preparation worksheet is evidence organization, not approval of a tax position.
Continue with the relevant AE service or guide
Review the related AE decision and next steps. Confirm the specific entities, tax years, deliverables and fees covered by your engagement.
Related preparation resources
- Illustrative Planning Outcome Stage Map: Proposed, Implemented and Verified
- From an Illustrative Scenario to a Tax Consultation: Preparation Checklist
Published by AE Tax Advisors. General education and preparation support, not individual tax, legal or accounting advice. Illustrative material does not describe a real client outcome or guarantee a result.