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<h1>tax review — alexis k. mattos</h1>
<div class="subtitle">greensboro bend, vt 05842 • ssn: xxx-xx-1293 • single • occupation: creative consultant</div>
<div class="meta-row">
<div class="meta-item">updated: <span>april 5, 2026</span></div>
<div class="meta-item">accountant (llc): <span>josh axelrod, axelrod & farley</span></div>
<div class="meta-item">llc partner: <span>jason krueger</span></div>
</div>
</header>
<nav>
<a href="#urgent">urgent</a>
<a href="#ty2025">2025</a>
<a href="#ty2022">2022</a>
<a href="#ty2023">2023 amend</a>
<a href="#llc">articulate research</a>
<a href="#filing">filing instructions</a>
<a href="#tools">tools</a>
</nav>
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<!-- URGENT -->
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<section id="urgent">
<h2>urgent action items</h2>
<div class="alert-box">
<strong class="negative">1. file 2022 tax return by april 15, 2026 (10 days).</strong><br>
$80.66 refund ($50.38 fed + $30.28 VT) expires if not claimed within 3 years. income was only ~$1,750 — below filing threshold, no penalty for late filing. but must file to get the withholding back.
</div>
<div class="warn-box">
<strong class="warning">2. waiting on 2 documents before filing 2025:</strong><br>
• robinhood 1099 — "they'll email when ready"<br>
• kraken 1099 — "still processing, they'll email"<br>
if not received by 4/15, file form 4868 (automatic extension to october 15). no payment due since she's getting a refund.
</div>
<div class="warn-box">
<strong class="warning">3. file 4 years of form 1065 for articulate research llc (2022-2025).</strong><br>
all show $0 income. split 51/49: alexis K-1 loss ranges from -$564 to -$674 per year, jason -$542 to -$647. rev. proc. 84-35 penalty waiver statement must be included on each. <strong>jason must include his K-1 on his 2025 personal return for the waiver to be valid.</strong>
</div>
<div class="alert-box">
<strong class="negative">4. file 2025 vermont homestead declaration (form HS-122) by april 15, 2026.</strong><br>
the form is already prepared (SPAN 264-083-10492, 50% ownership, 423 main street, greensboro). file with the 2025 IN-111 or separately. if missed by april 15, can still file through october 15 with a small penalty, but the property will be taxed at the higher non-homestead rate until filed. paul's 2022 return did NOT include a homestead declaration — don't repeat that mistake.
</div>
</section>
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<!-- TAX YEAR 2025 -->
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<section>
<h2>tax year 2025</h2>
<div class="summary-grid">
<div class="summary-box">
<div class="label">gross income</div>
<div class="value">~$25,985</div>
<div class="detail">wages + freelance + investment</div>
</div>
<div class="summary-box">
<div class="label">federal withheld</div>
<div class="value positive">$1,905.76</div>
<div class="detail">w-2 only</div>
</div>
<div class="summary-box">
<div class="label">crypto (net)</div>
<div class="value negative">~-$1,670</div>
<div class="detail">losses after basis reconstruction</div>
</div>
<div class="summary-box">
<div class="label">estimated refund</div>
<div class="value positive">~$1,100</div>
<div class="detail">pending robinhood + kraken</div>
</div>
</div>
<h3>income</h3>
<table>
<thead><tr><th>source</th><th>form</th><th class="amount">amount</th><th>status</th></tr></thead>
<tbody>
<tr><td>highland center for the arts (wages)</td><td>w-2</td><td class="amount">$20,083.48</td><td><span class="badge badge-green">done</span></td></tr>
<tr><td>revenue architects (freelance)</td><td>1099-nec</td><td class="amount">$2,200.00</td><td><span class="badge badge-green">done</span></td></tr>
<tr><td>susan jarrell (web/business consulting)</td><td>none — no 1099</td><td class="amount">$750.00</td><td><span class="badge badge-green">confirmed</span></td></tr>
<tr><td>john zorko (design work)</td><td>none — no 1099</td><td class="amount">$1,300.00</td><td><span class="badge badge-green">confirmed</span></td></tr>
<tr><td>sofi bank interest</td><td>1099-int</td><td class="amount">$50.30</td><td><span class="badge badge-green">done</span></td></tr>
<tr><td>sofi investing (dividends + misc)</td><td>1099-div/misc</td><td class="amount">$156.27</td><td><span class="badge badge-green">done</span></td></tr>
<tr><td>stock gains (sofi + alpaca)</td><td>1099-b</td><td class="amount positive">+$315.84</td><td><span class="badge badge-green">done</span></td></tr>
<tr><td>crypto (4 exchanges, net)</td><td>1099-da ×4</td><td class="amount negative">~-$1,670</td><td><span class="badge badge-orange">reconstructed</span></td></tr>
<tr><td>kraken / etana custody</td><td>pending</td><td class="amount">$750.00</td><td><span class="badge badge-red">waiting</span></td></tr>
<tr><td>robinhood</td><td>pending</td><td class="amount">???</td><td><span class="badge badge-red">waiting</span></td></tr>
</tbody>
</table>
<h3>deductions</h3>
<table>
<thead><tr><th>deduction</th><th>line</th><th class="amount">amount</th><th>status</th></tr></thead>
<tbody>
<tr><td>standard deduction (single)</td><td>1040 ln 12</td><td class="amount">$15,000</td><td><span class="badge badge-green">auto</span></td></tr>
<tr><td>traditional ira contribution</td><td>sch 1 ln 20</td><td class="amount">$726.75</td><td><span class="badge badge-green">confirmed trad</span></td></tr>
<tr><td>student loan interest (mohela)</td><td>sch 1 ln 21</td><td class="amount">$165.26</td><td><span class="badge badge-green">1098-e</span></td></tr>
<tr><td>half of SE tax</td><td>sch 1 ln 15</td><td class="amount">~$300</td><td><span class="badge badge-green">auto</span></td></tr>
<tr><td>qbi deduction (199a dividends)</td><td>form 8995</td><td class="amount">~$17</td><td><span class="badge badge-green">auto</span></td></tr>
</tbody>
</table>
<div class="note">
business deductions ($800 franchise tax + $305.56 eidl interest) flow through form 1065 → K-1, not schedule c.
</div>
<h3>forms to file</h3>
<table>
<thead><tr><th>form</th><th>purpose</th></tr></thead>
<tbody>
<tr><td>form 1040</td><td>individual return</td></tr>
<tr><td>schedule c</td><td>$4,250 freelance income (3 clients)</td></tr>
<tr><td>schedule se</td><td>self-employment tax</td></tr>
<tr><td>schedule b</td><td>interest + dividends</td></tr>
<tr><td>schedule d + form 8949</td><td>capital gains/losses (stocks + crypto)</td></tr>
<tr><td>form 8995</td><td>qbi deduction</td></tr>
<tr><td>schedule e (part II)</td><td>K-1 loss from articulate research LLC (-$564, alexis's 51% share)</td></tr>
<tr><td>form in-111 (vt)</td><td>vermont state return</td></tr>
<tr><td>1040 page 1</td><td>digital assets: <strong>yes</strong></td></tr>
<tr><td><strong>form HS-122</strong></td><td><strong>VT homestead declaration + property tax credit (SPAN 264-083-10492, 50% ownership). due april 15, 2026</strong></td></tr>
<tr><td>schedule HI-144</td><td>household income schedule (required with HS-122 for property tax credit)</td></tr>
</tbody>
</table>
<details>
<summary>crypto details <span class="badge badge-orange">basis reconstructed</span></summary>
<div class="content">
<table>
<thead><tr><th>exchange</th><th class="amount">proceeds</th><th class="amount">basis</th><th class="amount">gain/loss</th><th>method</th></tr></thead>
<tbody>
<tr><td>okx acct 1 (okcoin)</td><td class="amount">$135.79</td><td class="amount">$65.65</td><td class="amount positive">+$70.14</td><td>known</td></tr>
<tr><td>okx acct 2</td><td class="amount">$188.94</td><td class="amount">~$572</td><td class="amount negative">~-$383</td><td>per-unit from acct 1</td></tr>
<tr><td>coinbase (xrp)</td><td class="amount">$150.00</td><td class="amount">~$67.87</td><td class="amount positive">+$82.13</td><td>blockchain traced (12/24/2021)</td></tr>
<tr><td>binance.us (known)</td><td class="amount">$97.79</td><td class="amount">$386.71</td><td class="amount negative">-$288.92</td><td>known</td></tr>
<tr><td>binance.us (reconstructed)</td><td class="amount">$284.18</td><td class="amount">~$1,435</td><td class="amount negative">~-$1,150</td><td>per-unit + historical</td></tr>
<tr style="font-weight:700;"><td>total</td><td class="amount">$856.70</td><td class="amount">~$2,527</td><td class="amount negative">~-$1,670</td><td></td></tr>
</tbody>
</table>
<p style="font-size:0.8rem; margin-top:0.5rem;"><strong>xrp trace:</strong> <span class="tx-hash">tx 22B204CDA001FD203B22D34AE8ED31F0FA13CDB8EAA7104A6E3660E70FBCB304</span><br>
73.0 xrp transferred 12/24/2021 between exchange wallets. price ~$0.93 → basis $67.87.</p>
</div>
</details>
<details>
<summary>bank statement verification <span class="badge badge-green">all matched</span></summary>
<div class="content">
<table>
<thead><tr><th>exchange</th><th>date</th><th class="amount">bank received</th><th class="amount">1099 proceeds</th></tr></thead>
<tbody>
<tr><td>okcoin → sofi</td><td>5/12/25</td><td class="amount">$165.09</td><td class="amount">$135.79 + bal</td></tr>
<tr><td>okx → chase</td><td>12/10/25</td><td class="amount">$188.94</td><td class="amount">$188.95</td></tr>
<tr><td>coinbase → chase</td><td>12/8/25</td><td class="amount">$147.37</td><td class="amount">$150 - fees</td></tr>
<tr><td>binance.us → chase</td><td>12/3/25</td><td class="amount">$339.00</td><td class="amount">$381.97 - fees</td></tr>
<tr><td>kraken/etana → chase</td><td>5/27/25</td><td class="amount">$750.00</td><td class="amount warning">1099 pending</td></tr>
<tr><td>robinhood → chase</td><td>12/10/25</td><td class="amount">$400.00</td><td class="amount warning">1099 pending</td></tr>
<tr><td>alpaca → chase</td><td>12/9-11/25</td><td class="amount">$278.21</td><td class="amount">$219.70</td></tr>
</tbody>
</table>
</div>
</details>
</section>
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<!-- TAX YEAR 2022 -->
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<hr class="year-divider" id="ty2022">
<section>
<h2>tax year 2022 — unfiled</h2>
<div class="alert-box">
<strong class="negative">must file by april 15, 2026 to claim $80.66 refund.</strong> income below filing threshold ($12,950 single) so no late filing penalty. but refund expires after 3 years.
</div>
<div class="summary-grid">
<div class="summary-box">
<div class="label">w-2 wages</div>
<div class="value">$1,500</div>
<div class="detail">highland center for the arts (part-time, dec only)</div>
</div>
<div class="summary-box">
<div class="label">freelance</div>
<div class="value">$6,650</div>
<div class="detail">hypergodot $5,000 + patreon $1,399.92 + neko $250</div>
</div>
<div class="summary-box">
<div class="label">federal withheld</div>
<div class="value positive">$50.38</div>
<div class="detail">refundable</div>
</div>
<div class="summary-box">
<div class="label">vt withheld</div>
<div class="value positive">$30.28</div>
<div class="detail">refundable</div>
</div>
</div>
<h3>confirmed income</h3>
<table>
<thead><tr><th>source</th><th class="amount">amount</th><th>notes</th></tr></thead>
<tbody>
<tr><td>highland center for the arts (w-2)</td><td class="amount">$1,500.00</td><td>part-time, dec 2022 only. $652.29 net deposited 12/15</td></tr>
<tr><td>hypergodot development (invoice #153)</td><td class="amount">$5,000.00</td><td>billed to mike king / stripe TV, canada. invoiced under figure8labs</td></tr>
<tr><td>patreon (witchtech rituals)</td><td class="amount">$1,399.92</td><td>verified by patreon income letter. ~$116.66/month. flowed through paypal</td></tr>
<tr><td>neko (freelance invoice #156)</td><td class="amount">$250.00</td><td>newsletter/design. deposited 12/23 as "northeast kingdo quickbooks"</td></tr>
</tbody>
</table>
<div class="note">
<strong>income summary:</strong> W-2 $1,500 + hypergodot $5,000 + patreon $1,399.92 + neko $250 = <strong>$8,149.92</strong>
</div>
<h3>resolved items</h3>
<table>
<thead><tr><th>source</th><th class="amount">total</th><th>notes</th></tr></thead>
<tbody>
<tr><td>venmo cashouts</td><td class="amount">$4,220.00</td><td><span class="badge badge-green">resolved</span> — all gifts (fleeky $1,931, jason $1,500, sister $200, friend $100, christine $100, josh $100). not taxable</td></tr>
<tr><td>paypal transfers (paypalsd11)</td><td class="amount">$12,989.35</td><td><span class="badge badge-green">resolved</span> — personal transfers from own paypal balance. underlying sources: hypergodot $5,000 (personal freelance), patreon $1,399.92, rest was personal. paypal mistakenly set to business account</td></tr>
<tr><td>crypto (uphold + binance + prime trust)</td><td class="amount">$2,614.62</td><td>withdrawal proceeds — capital gains/losses, not ordinary income. no 1099s on file</td></tr>
</tbody>
</table>
<h3>deductions available</h3>
<table>
<thead><tr><th>deduction</th><th class="amount">amount</th><th>notes</th></tr></thead>
<tbody>
<tr><td>google fi telecom (11 months on file)</td><td class="amount">~$1,323</td><td>~$120.26/month. deductible at business-use % on schedule c</td></tr>
</tbody>
</table>
<h3>address history in 2022</h3>
<p style="font-size:0.8rem; color: var(--text-dim);">
moved from hollister CA → lakeside MT → greensboro bend VT during 2022. may need to file partial-year returns in multiple states depending on income earned in each.
</p>
</section>
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<hr class="year-divider" id="ty2023">
<section>
<h2>tax year 2023 — possible amendment</h2>
<div class="note">
2023 return was filed (self-prepared). schedule c reported $990 web development income with <strong>zero expenses</strong>. google fi telecom bills (~$600-770/yr) and other business expenses were not deducted. amendment deadline: 4/15/2027.
</div>
<table>
<thead><tr><th>item</th><th>as filed</th><th>corrected</th><th class="amount">tax savings</th></tr></thead>
<tbody>
<tr><td>schedule c income</td><td>$990</td><td>$990</td><td class="amount">$0</td></tr>
<tr><td>schedule c expenses</td><td>$0</td><td>~$300-385 (50% telecom)</td><td class="amount positive">~$45-60</td></tr>
<tr><td>net schedule c profit</td><td>$990</td><td>~$605-690</td><td></td></tr>
</tbody>
</table>
<p style="font-size:0.8rem; color: var(--text-dim); margin-top: 0.5rem;">
savings are modest (~$45-60). may not be worth the effort of filing 1040-X unless combined with other corrections.
</p>
</section>
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<hr class="year-divider">
<section>
<h2>tax year 2024 — filed, minor issue</h2>
<div class="note">
2024 return was filed (self-prepared). digital assets question answered "no" — she held crypto in 2024 but may not have sold. if no sales/trades occurred in 2024, "no" may actually be correct depending on the question wording that year. amendment deadline: 4/15/2028. low priority.
</div>
<table>
<thead><tr><th>item</th><th>value</th></tr></thead>
<tbody>
<tr><td>wages</td><td>$60,095</td></tr>
<tr><td>ira deduction</td><td>$3,427</td></tr>
<tr><td>student loan interest</td><td>$210</td></tr>
<tr><td>refund</td><td class="positive">$412</td></tr>
</tbody>
</table>
</section>
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<hr class="year-divider" id="llc">
<section>
<h2>articulate research llc</h2>
<div class="summary-grid">
<div class="summary-box">
<div class="label">entity</div>
<div class="value" style="font-size:1rem;">CA LLC</div>
<div class="detail">ein 83-0868324 • 2 members • since 1/23/2017</div>
</div>
<div class="summary-box">
<div class="label">sba eidl loan</div>
<div class="value">$7,697</div>
<div class="detail">payoff balance • $44/mo • no PG • no collateral</div>
</div>
<div class="summary-box">
<div class="label">annual cost</div>
<div class="value negative">$1,508</div>
<div class="detail">$800 ftb + $528 eidl + $180 bank fees</div>
</div>
<div class="summary-box">
<div class="label">bank balance</div>
<div class="value">$6.45</div>
<div class="detail">as of 12/31/2025</div>
</div>
</div>
<h3>unfiled form 1065 returns</h3>
<table>
<thead><tr><th>year</th><th>due</th><th>status</th><th class="amount">max penalty</th><th>waiver</th></tr></thead>
<tbody>
<tr><td>2022</td><td>3/15/2023</td><td><span class="badge badge-red">unfiled</span> (extension filed)</td><td class="amount">$5,280</td><td>rev. proc. 84-35</td></tr>
<tr><td>2023</td><td>3/15/2024</td><td><span class="badge badge-red">unfiled</span></td><td class="amount">$5,280</td><td>rev. proc. 84-35</td></tr>
<tr><td>2024</td><td>3/15/2025</td><td><span class="badge badge-red">unfiled</span></td><td class="amount">$5,640</td><td>rev. proc. 84-35</td></tr>
<tr><td>2025</td><td>3/16/2026</td><td><span class="badge badge-red">unfiled</span> (~1 mo late)</td><td class="amount">$490</td><td>rev. proc. 84-35</td></tr>
<tr style="font-weight:700;"><td colspan="3">total max exposure</td><td class="amount negative">$16,690</td><td class="positive">should be $0</td></tr>
</tbody>
</table>
<h3>how to get the penalty waived</h3>
<div class="code-block">Include this statement on each late 1065 (top of page 1 or attached):
"PENALTY RELIEF REQUESTED UNDER REVENUE PROCEDURE 84-35.
This partnership had 2 partners during the tax year, both natural
persons (U.S. citizens). All partnership items were allocated
proportionately. Each partner timely filed their individual income
tax return and reported their full share of all partnership items.
Signed under penalty of perjury,
Alexis Mattos, Member"</div>
<div class="note">
<strong>requirements met:</strong> 2 partners (under 10), both individuals, $0 income in all years, proportionate sharing. if IRS assesses penalties anyway (CP162 notice), respond with the same statement or file form 843 for abatement.
</div>
<h3>needed from alexis</h3>
<table>
<thead><tr><th>#</th><th>item</th></tr></thead>
<tbody>
<tr><td>1</td><td>jason krueger's SSN (for K-1s on all 4 returns) — <span class="badge badge-green">resolved</span> (391-04-1752)</td></tr>
<tr><td>2</td><td>confirm ownership split — <span class="badge badge-green">resolved</span> (51/49, alexis/jason — confirmed from 2021 form 1065)</td></tr>
<tr><td>3</td><td>confirm jason filed personal returns — <span class="badge badge-green">resolved</span> — jason filed but didn't include K-1 info. amending 2022-2024 is optional (benefits him ~$100-120/yr). for 2025, he must include K-1 on his original return.</td></tr>
</tbody>
</table>
<h3>dissolution plan</h3>
<table>
<thead><tr><th>step</th><th>action</th><th>cost</th></tr></thead>
<tbody>
<tr><td>1</td><td>file 4 late 1065s with rev. proc. 84-35 statements</td><td>$0 (self-file) or ~$375/yr (accountant)</td></tr>
<tr><td>2</td><td>close chase business checking (transfer $6.45 out)</td><td>$0</td></tr>
<tr><td>3</td><td>file form llc-4/7 (certificate of cancellation) with ca sos</td><td>$0 by mail</td></tr>
<tr><td>4</td><td>file final form 568 with ca ftb + pay final $800</td><td>$800</td></tr>
<tr><td>5</td><td>continue paying $44/mo eidl from personal funds</td><td>$44/mo</td></tr>
<tr><td>6</td><td><strong>savings after dissolution: $980/yr</strong> ($800 ftb + $180 bank fees)</td><td class="positive">saved</td></tr>
</tbody>
</table>
<h3>how to file the 1065s</h3>
<h3 style="color: var(--yellow);">what to file for each year (2022-2025)</h3>
<table>
<thead><tr><th>document</th><th>details</th></tr></thead>
<tbody>
<tr><td>form 1065</td><td>partnership return</td></tr>
<tr><td>schedule K-1 (alexis mattos)</td><td>SSN 606-07-1293 — 51% of all items</td></tr>
<tr><td>schedule K-1 (jason krueger)</td><td>SSN 391-04-1752 — 49% of all items</td></tr>
<tr><td>rev. proc. 84-35 statement</td><td>attach to each return (penalty waiver)</td></tr>
</tbody>
</table>
<h3 style="color: var(--yellow);">each year's numbers</h3>
<table>
<thead><tr><th>year</th><th class="amount">income</th><th class="amount">expenses</th><th class="amount">loss</th><th class="amount">alexis K-1 (51%)</th><th class="amount">jason K-1 (49%)</th></tr></thead>
<tbody>
<tr><td>2022</td><td class="amount">$0</td><td class="amount">$1,321 ($800 franchise tax + $305 EIDL interest + $216 google workspace)</td><td class="amount negative">-$1,321</td><td class="amount negative">-$674</td><td class="amount negative">-$647</td></tr>
<tr><td>2023</td><td class="amount">$0</td><td class="amount">$1,105 ($800 + $305)</td><td class="amount negative">-$1,105</td><td class="amount negative">-$564</td><td class="amount negative">-$541</td></tr>
<tr><td>2024</td><td class="amount">$0</td><td class="amount">$1,105 ($800 + $305)</td><td class="amount negative">-$1,105</td><td class="amount negative">-$564</td><td class="amount negative">-$541</td></tr>
<tr><td>2025</td><td class="amount">$0</td><td class="amount">$1,106 ($800 + $306)</td><td class="amount negative">-$1,106</td><td class="amount negative">-$564</td><td class="amount negative">-$542</td></tr>
</tbody>
</table>
<h3 style="color: var(--yellow);">where to mail</h3>
<table>
<thead><tr><th>return</th><th>address</th><th>notes</th></tr></thead>
<tbody>
<tr><td>federal 1065</td><td>Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0045</td><td>must be paper-filed (prior years cannot be e-filed). send certified mail</td></tr>
<tr><td>CA form 568</td><td>California Franchise Tax Board</td><td>same income/expense numbers. the $800 franchise tax is paid with each 568</td></tr>
</tbody>
</table>
<h3 style="color: var(--yellow);">jason krueger — what he needs to do</h3>
<table>
<thead><tr><th>item</th><th>details</th></tr></thead>
<tbody>
<tr><td><strong>2025 (required)</strong></td><td class="negative"><strong>must include his K-1 (-$542) on his original 2025 return (schedule E, part II) and file on time.</strong> this is required for the rev. proc. 84-35 penalty waiver to be valid. if he doesn't, the waiver statement alexis signs is false and the partnership could owe up to $490 in penalties for 2025 alone.</td></tr>
<tr><td>2022-2024 (optional)</td><td>can amend (1040-X + schedule E) to claim K-1 losses (~$541-$647/yr), saving ~$100-120 per year. not required — he's overpaying taxes by not claiming the losses, but there's no penalty. 2022 refund claim deadline: 4/15/2026.</td></tr>
<tr><td>what alexis gives him</td><td>copy B of his K-1 for each year (2022: -$647, 2023: -$541, 2024: -$541, 2025: -$542)</td></tr>
</tbody>
</table>
</section>
<!-- ══════════════════════════════════════════════ -->
<!-- HISTORICAL / REFERENCE -->
<!-- ══════════════════════════════════════════════ -->
<hr class="year-divider">
<section>
<h2>filing history</h2>
<table>
<thead><tr><th>year</th><th>status</th><th class="amount">agi</th><th class="amount">refund/owed</th><th>notes</th></tr></thead>
<tbody>
<tr><td>2021</td><td><span class="badge badge-yellow">late</span></td><td class="amount">$28,205</td><td class="amount negative">owed $1,670 + $540 penalties</td><td>filed 5/8/23. penalties paid</td></tr>
<tr><td>2022</td><td><span class="badge badge-red">unfiled</span></td><td class="amount">~$8,150</td><td class="amount positive">refund ~$80</td><td>file by 4/15/26</td></tr>
<tr><td>2023</td><td><span class="badge badge-green">filed</span></td><td class="amount">$47,879</td><td class="amount positive">refund $140</td><td>self-prepared. schedule c: $0 expenses</td></tr>
<tr><td>2024</td><td><span class="badge badge-green">filed</span></td><td class="amount">$56,771</td><td class="amount positive">refund $412</td><td>self-prepared. digital assets "no"</td></tr>
<tr><td>2025</td><td><span class="badge badge-yellow">in progress</span></td><td class="amount">~$22,000</td><td class="amount positive">refund ~$1,100</td><td>this review</td></tr>
</tbody>
</table>
</section>
<!-- ══════════════════════════════════════════════ -->
<!-- REMAINING OPEN ITEMS -->
<!-- ══════════════════════════════════════════════ -->
<section>
<h2>remaining open items</h2>
<table>
<thead><tr><th>#</th><th>item</th><th>priority</th></tr></thead>
<tbody>
<tr><td>1</td><td>robinhood 1099 — waiting on email</td><td><span class="badge badge-red">blocking 2025 filing</span></td></tr>
<tr><td>2</td><td>kraken 1099 — waiting on email</td><td><span class="badge badge-red">blocking 2025 filing</span></td></tr>
<tr><td>3</td><td>jason krueger SSN + confirm 51/49 split + confirm he filed personal returns</td><td><span class="badge badge-green">resolved</span></td></tr>
<tr><td>4</td><td>2022 paypal $12,989 — personal transfers, paypal mistakenly set to business account</td><td><span class="badge badge-green">resolved</span></td></tr>
<tr><td>5</td><td>1099-nec name "mattos-vabre" vs "mattos" — no action needed, IRS matches by SSN</td><td><span class="badge badge-green">resolved</span></td></tr>
<tr><td>6</td><td>binance.us CA address — alexis aware, accepting risk</td><td><span class="badge badge-green">acknowledged</span></td></tr>
<tr><td>7</td><td>sba loan borrower name — alexis will keep paying regardless</td><td><span class="badge badge-green">acknowledged</span></td></tr>
<tr><td>8</td><td>jason must include 2025 K-1 (-$542) on his original 2025 return and file on time — required for rev. proc. 84-35 penalty waiver</td><td><span class="badge badge-red">required</span></td></tr>
<tr><td>9</td><td>jason 2022-2024 amendments (optional) — can claim K-1 losses (~$541-647/yr) for ~$100-120/yr savings. 2022 refund deadline 4/15/2026</td><td><span class="badge badge-yellow">optional</span></td></tr>
<tr><td>10</td><td>CA form 568 for all 4 years (2022-2025) — california's version of the 1065 for LLCs. not yet prepared</td><td><span class="badge badge-yellow">to do</span></td></tr>
</tbody>
</table>
</section>
<!-- ══════════════════════════════════════════════ -->
<!-- TOOLS -->
<!-- ══════════════════════════════════════════════ -->
<section id="tools">
<h2>tools & methodology</h2>
<details>
<summary>blockchain tracer + reconstruction methods</summary>
<div class="content">
<p style="font-size:0.8rem; color: var(--text-dim);">
custom python script searches stacks, avalanche, and xrp ledger for specific transfer amounts matching 1099-da data.
</p>
<p style="font-size:0.8rem; font-family: monospace; color: var(--accent); margin: 0.5rem 0;">
python3 capital_gains/trace_transactions.py [stx|avax|xrp|all]
</p>
<table>
<thead><tr><th>method</th><th>applied to</th><th>confidence</th></tr></thead>
<tbody>
<tr><td>cross-exchange per-unit cost</td><td>avax, stx</td><td><span class="badge badge-green">high</span></td></tr>
<tr><td>same-exchange known lot</td><td>ada</td><td><span class="badge badge-green">high</span></td></tr>
<tr><td>xrp ledger trace</td><td>xrp</td><td><span class="badge badge-blue">med-high</span></td></tr>
<tr><td>historical price est.</td><td>zil</td><td><span class="badge badge-yellow">medium</span></td></tr>
<tr><td>bank fiat verification</td><td>all</td><td><span class="badge badge-green">confirmed</span></td></tr>
</tbody>
</table>
</div>
</details>
</section>
<!-- ══════════════════════════════════════════════ -->
<!-- FILING INSTRUCTIONS -->
<!-- ══════════════════════════════════════════════ -->
<hr class="year-divider" id="filing">
<section>
<h2>filing instructions — what to mail and when</h2>
<div class="alert-box">
<strong class="negative">deadline: april 15, 2026.</strong> the 2022 individual return and VT homestead declaration must be mailed by this date. the 1065s are already late — file ASAP. the 2025 individual return is blocked on 1099s; file form 4868 if needed.
</div>
<h3 style="color: var(--yellow);">envelope 1 — 2022 federal individual return</h3>
<table>
<thead><tr><th>item</th><th>details</th></tr></thead>
<tbody>
<tr><td>contents</td><td>form 1040 (2 pages) + schedule 1 + schedule 2 + schedule C (2 pages) + schedule SE + schedule D + form 8949 ST + form 8949 LT + schedule E + form 8995 + statement 1 (expense detail)</td></tr>
<tr><td>sign</td><td>1040 page 2 — "sign here" section. write the date</td></tr>
<tr><td>attach W-2</td><td>copy B — "to be filed with employee's FEDERAL tax return." staple to upper left corner of 1040 page 1</td></tr>
<tr><td>mail to</td><td><strong>Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002</strong></td></tr>
<tr><td>how</td><td>certified mail with return receipt requested</td></tr>
</tbody>
</table>
<h3 style="color: var(--yellow);">envelope 2 — 2022 vermont IN-111</h3>
<table>
<thead><tr><th>item</th><th>details</th></tr></thead>
<tbody>
<tr><td>contents</td><td>VT form IN-111 (2 pages)</td></tr>
<tr><td>sign</td><td>page 2, signature section. write the date</td></tr>
<tr><td>attach W-2</td><td>copy 2 — "to be filed with employee's STATE tax return"</td></tr>
<tr><td>mail to</td><td><strong>Vermont Department of Taxes, PO Box 1779, Montpelier, VT 05601-1779</strong></td></tr>
<tr><td>how</td><td>certified mail with return receipt requested</td></tr>
</tbody>
</table>
<h3 style="color: var(--yellow);">envelopes 3-6 — form 1065 (one per year: 2022, 2023, 2024, 2025)</h3>
<table>
<thead><tr><th>item</th><th>details</th></tr></thead>
<tbody>
<tr><td>contents (each)</td><td>1. rev. proc. 84-35 penalty waiver statement (signed + dated)<br>2. form 1065 (page 1)<br>3. schedule K-1 for alexis (copy A — for IRS)<br>4. schedule K-1 for jason (copy A — for IRS)</td></tr>
<tr><td>sign</td><td>1065 page 1 — "sign here" section + waiver statement. date both</td></tr>
<tr><td>schedule B</td><td>answer question 1c (domestic LLC): yes. question 2b (individual owns 50%+): yes (alexis 51%). question 4 (small partnership exception): yes to all 4 — skip schedules L, M-1, M-2</td></tr>
<tr><td>do NOT include</td><td>schedules L, M-1, M-2 (not required — small partnership exception). do not include partner copy B K-1s</td></tr>
<tr><td>mail to</td><td><strong>Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045</strong><br>(this is a DIFFERENT address than the 1040!)</td></tr>
<tr><td>how</td><td>each year in its own envelope. certified mail with return receipt requested</td></tr>
</tbody>
</table>
<h3 style="color: var(--yellow);">1065 line-by-line (fill by hand)</h3>
<details>
<summary>2025 form 1065 — page 1 values <span class="badge badge-blue">manual fill</span></summary>
<div class="content">
<table>
<thead><tr><th>field</th><th>value</th></tr></thead>
<tbody>
<tr><td>name of partnership</td><td>ARTICULATE RESEARCH LLC</td></tr>
<tr><td>address</td><td>140 9TH ST</td></tr>
<tr><td>city/state/zip</td><td>SAN FRANCISCO, CA 94103</td></tr>
<tr><td>A: principal business activity</td><td>SOFTWARE</td></tr>
<tr><td>B: principal product or service</td><td>DATA CONSULTING</td></tr>
<tr><td>C: business code number</td><td>541519</td></tr>
<tr><td>D: EIN</td><td>83-0868324</td></tr>
<tr><td>E: date business started</td><td>01/23/2017</td></tr>
<tr><td>F: total assets</td><td>leave blank (small partnership exception)</td></tr>
<tr><td>H: accounting method</td><td>check (1) Cash</td></tr>
<tr><td>I: number of K-1s</td><td>2</td></tr>
<tr><td>line 1c</td><td>0</td></tr>
<tr><td>line 3</td><td>0</td></tr>
<tr><td>line 8</td><td>0</td></tr>
<tr><td>line 14 (taxes and licenses)</td><td>800</td></tr>
<tr><td>line 15 (interest)</td><td>306</td></tr>
<tr><td>lines 9-13, 16-21</td><td>leave blank (all zero)</td></tr>
<tr><td>line 22 (total deductions)</td><td>1,106</td></tr>
<tr><td>line 23 (ordinary business loss)</td><td>(1,106)</td></tr>
</tbody>
</table>
<p style="font-size:0.8rem; color: var(--text-dim); margin-top:0.5rem;">schedule K line 1: -1,106. all other schedule K lines: blank or zero.<br>schedule B: 1c=yes (LLC), 2b=yes (alexis 51%), 4=yes (all 4 conditions met → skip L/M-1/M-2).</p>
</div>
</details>
<details>
<summary>2024 form 1065 — page 1 values <span class="badge badge-blue">manual fill</span></summary>
<div class="content">
<table>
<thead><tr><th>field</th><th>value</th></tr></thead>
<tbody>
<tr><td>header info</td><td>same as 2025 (same entity, address, EIN)</td></tr>
<tr><td>line 14 (taxes and licenses)</td><td>800</td></tr>
<tr><td>line 15 (interest)</td><td>305</td></tr>
<tr><td>line 22 (total deductions)</td><td>1,105</td></tr>
<tr><td>line 23 (ordinary business loss)</td><td>(1,105)</td></tr>
</tbody>
</table>
</div>
</details>
<details>
<summary>2023 form 1065 — page 1 values <span class="badge badge-blue">manual fill</span></summary>
<div class="content">
<table>
<thead><tr><th>field</th><th>value</th></tr></thead>
<tbody>
<tr><td>header info</td><td>same as 2025</td></tr>
<tr><td>line 14 (taxes and licenses)</td><td>800</td></tr>
<tr><td>line 15 (interest)</td><td>305</td></tr>
<tr><td>line 22 (total deductions)</td><td>1,105</td></tr>
<tr><td>line 23 (ordinary business loss)</td><td>(1,105)</td></tr>
</tbody>
</table>
</div>
</details>
<details>
<summary>2022 form 1065 — page 1 values <span class="badge badge-blue">manual fill</span></summary>
<div class="content">
<table>
<thead><tr><th>field</th><th>value</th></tr></thead>
<tbody>
<tr><td>header info</td><td>same as 2025</td></tr>
<tr><td>line 14 (taxes and licenses)</td><td>800</td></tr>
<tr><td>line 15 (interest)</td><td>305</td></tr>
<tr><td>line 20 (other deductions)</td><td>216 (google workspace)</td></tr>
<tr><td>line 21 (total deductions)</td><td>1,321</td></tr>
<tr><td>line 22 (ordinary business loss)</td><td>(1,321)</td></tr>
</tbody>
</table>
<p style="font-size:0.8rem; color: var(--text-dim); margin-top:0.5rem;">note: 2022 form has lines 9-22 (not 9-23). line numbers shifted starting in 2023 when line 20 (energy efficient buildings) was added.</p>
</div>
</details>
<details>
<summary>schedule K-1 values (all years) <span class="badge badge-blue">manual fill</span></summary>
<div class="content">
<h3>K-1 header (same for all years)</h3>
<table>
<thead><tr><th>field</th><th>alexis</th><th>jason</th></tr></thead>
<tbody>
<tr><td>partnership EIN</td><td colspan="2">83-0868324</td></tr>
<tr><td>partnership name/address</td><td colspan="2">ARTICULATE RESEARCH LLC, 140 9TH ST, SAN FRANCISCO, CA 94103</td></tr>
<tr><td>partner SSN</td><td>606-07-1293</td><td>391-04-1752</td></tr>
<tr><td>partner name/address</td><td>Alexis K Mattos, 423 Main St, Greensboro Bend, VT 05842</td><td>Jason Krueger, 423 Main St, Greensboro Bend, VT 05842</td></tr>
<tr><td>G: general partner</td><td colspan="2">check yes</td></tr>
<tr><td>H1: domestic partner</td><td colspan="2">check yes</td></tr>
<tr><td>I1: type of entity</td><td colspan="2">INDIVIDUAL</td></tr>
<tr><td>J: profit/loss/capital %</td><td>51 / 51 / 51</td><td>49 / 49 / 49</td></tr>
</tbody>
</table>
<h3>K-1 part III — line 1 (ordinary business income/loss)</h3>
<table>
<thead><tr><th>year</th><th>alexis (51%)</th><th>jason (49%)</th></tr></thead>
<tbody>
<tr><td>2022</td><td>-674</td><td>-647</td></tr>
<tr><td>2023</td><td>-564</td><td>-541</td></tr>
<tr><td>2024</td><td>-564</td><td>-541</td></tr>
<tr><td>2025</td><td>-564</td><td>-542</td></tr>
</tbody>
</table>
<p style="font-size:0.8rem; color: var(--text-dim); margin-top:0.5rem;">all other part III lines (2-21): leave blank. all are zero.</p>
</div>
</details>
<h3 style="color: var(--yellow);">after mailing the 1065s — give jason his K-1s</h3>
<div class="alert-box">
<strong>give jason copy B of his K-1 for each year (2022-2025).</strong> tell him:
<ul style="margin-top:0.5rem; font-size:0.85rem;">
<li><strong>2025 (required):</strong> he must put the K-1 (-$542) on his 2025 return (schedule E, part II) and file on time. if he doesn't, the rev. proc. 84-35 penalty waiver is invalid and the partnership could owe $490.</li>
<li><strong>2022-2024 (optional):</strong> he can amend those years to claim the losses for ~$100-120 savings each. his choice.</li>
</ul>
</div>
<h3 style="color: var(--yellow);">2025 vermont homestead declaration (HS-122)</h3>
<table>
<thead><tr><th>item</th><th>details</th></tr></thead>
<tbody>
<tr><td>deadline</td><td class="negative"><strong>april 15, 2026</strong></td></tr>
<tr><td>SPAN</td><td>264-083-10492</td></tr>
<tr><td>ownership</td><td>50% (423 main st, greensboro bend)</td></tr>
<tr><td>can file separately?</td><td>yes — can be mailed before the 2025 IN-111 is ready. do not wait for the 1099s</td></tr>
<tr><td>also file</td><td>schedule HI-144 (household income) — required with HS-122 for property tax credit</td></tr>
<tr><td>mail to</td><td><strong>Vermont Department of Taxes, PO Box 1779, Montpelier, VT 05601-1779</strong></td></tr>
<tr><td>if missed</td><td>can still file through october 15 with small penalty, but property taxed at higher non-homestead rate until filed</td></tr>
</tbody>
</table>
<h3 style="color: var(--yellow);">2025 individual return (federal + VT)</h3>
<table>
<thead><tr><th>item</th><th>details</th></tr></thead>
<tbody>
<tr><td>status</td><td><span class="badge badge-red">blocked</span> — waiting on robinhood 1099 + kraken 1099</td></tr>
<tr><td>if 1099s arrive by 4/15</td><td>prepare and file 1040 + IN-111. include K-1 (-$564) on schedule E</td></tr>
<tr><td>if 1099s do NOT arrive by 4/15</td><td>file <strong>form 4868</strong> (automatic 6-month extension to october 15, 2026). one page, no payment required since she's owed a refund. mail to same IRS address as the 1040</td></tr>
<tr><td>VT extension</td><td>vermont automatically extends if you file a federal extension. no separate VT extension form needed</td></tr>
</tbody>
</table>
<h3 style="color: var(--yellow);">california form 568 (all 4 years)</h3>
<table>
<thead><tr><th>item</th><th>details</th></tr></thead>
<tbody>
<tr><td>what</td><td>california LLC return of income — reports same numbers as the federal 1065</td></tr>
<tr><td>why</td><td>articulate research is a CA LLC. the $800/yr franchise tax is paid to CA FTB</td></tr>
<tr><td>status</td><td><span class="badge badge-yellow">not yet prepared</span> — need to obtain blank form 568 for each year</td></tr>
<tr><td>mail to</td><td><strong>Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0501</strong></td></tr>
<tr><td>urgency</td><td>the $800 franchise tax has been paid each year. filing the 568 is required but less time-sensitive than the federal 1065s. file as soon as forms are prepared</td></tr>
</tbody>
</table>
<h3 style="color: var(--yellow);">mailing checklist</h3>
<table>
<thead><tr><th>#</th><th>envelope</th><th>destination</th><th>status</th></tr></thead>
<tbody>
<tr><td>1</td><td>2022 federal 1040 + schedules + W-2</td><td>IRS Kansas City, MO 64999-0002</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
<tr><td>2</td><td>2022 VT IN-111 + W-2</td><td>VT Taxes, Montpelier</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
<tr><td>3</td><td>2022 form 1065 + K-1s + waiver</td><td>IRS Kansas City, MO 64999-0045</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
<tr><td>4</td><td>2023 form 1065 + K-1s + waiver</td><td>IRS Kansas City, MO 64999-0045</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
<tr><td>5</td><td>2024 form 1065 + K-1s + waiver</td><td>IRS Kansas City, MO 64999-0045</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
<tr><td>6</td><td>2025 form 1065 + K-1s + waiver</td><td>IRS Kansas City, MO 64999-0045</td><td><span class="badge badge-yellow">ready to mail</span></td></tr>
<tr><td>7</td><td>2025 VT HS-122 + HI-144</td><td>VT Taxes, Montpelier</td><td><span class="badge badge-red">not yet prepared</span></td></tr>
<tr><td>8</td><td>2025 federal 1040 + schedules</td><td>IRS Kansas City</td><td><span class="badge badge-red">blocked on 1099s</span></td></tr>
<tr><td>9</td><td>2025 VT IN-111</td><td>VT Taxes, Montpelier</td><td><span class="badge badge-red">blocked on 1099s</span></td></tr>
<tr><td>10-13</td><td>CA form 568 (2022, 2023, 2024, 2025)</td><td>CA FTB, Sacramento</td><td><span class="badge badge-red">not yet prepared</span></td></tr>
</tbody>
</table>
</section>
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updated april 7, 2026 — working review. pending robinhood + kraken 1099s. crypto basis per irs notice 2014-21 / irc §1012. 1065 penalty waiver per rev. proc. 84-35. partnership split corrected to 51/49 per 2021 filed return. sba analysis per sop 50 30. ca dissolution per corp code §17707.
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