When this guide is useful
An improvement project involves landlord contributions, tenant payments and lease obligations.
The distinction that matters
Identify the agreements and payer, owner and user facts. A construction invoice alone does not determine which taxpayer includes a component in a study.
A worked situation to investigate
A commercial tenant receives an allowance, pays additional construction costs and installs its own equipment.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.