Tax return reviewer checklist (common errors by schedule)

Create a tax return reviewer checklist for {return_type} for tax year {tax_year}.

Inputs:
- Return type and jurisdiction: {return_type_jurisdiction}
- High-risk areas for this client: {high_risk_areas}
- Prior year review notes: {prior_review_notes}
- Software used (optional): {software}

Output:
1) Checklist by major schedule/form: completeness, consistency, tie-outs, diagnostics.
2) Cross-form consistency checks (income, credits, carryovers).
3) Documentation checklist for key positions and elections.
4) Sign-off section and notes for preparer follow-up.

Keep it practical and training-friendly.