Describe the sources for the relevant year
Identify wages, independent work, and other income using records that relate to the tax period being discussed. Keep the issuer, covered year, and any correction visible. A bank deposit does not always supply the same information as a source statement. The purpose of gathering these records is to explain the particular account question, not to infer tax treatment solely from an amount received.
Preserve differences instead of forcing a total
Two documents may describe one payment in different ways, while a corrected statement may replace earlier information. Retain enough context to explain that relationship. If a source is missing, say which one and why it matters to the issue. Do not use an estimated figure to conceal uncertainty during a discussion of an IRS notice or an earlier return.
Ask how the records connect to the work
A proposed review should identify the period and task, including whether the concern involves filing, an account entry, or payment. Confirm what information needs to be shared and with whom. Source organization supports the conversation but does not determine that a return is complete, a balance is settled, or an official response has reached its required destination.
Connect the question to its source rather than the most recent deposit.