Business owners engaged in fraudulent activities often try to manipulate their companies’ financial statements. Fortunately for fraud experts, business owners’ tax returns aren’t as easy to misrepresent. Here’s how experts use them to locate hidden assets and income. Seeking buried treasure Certain items are more likely to provide information about hidden assets and income sources. These include: Form 1040, Line 1 — Income from wages, etc. If the individual receives wages from several businesses, it may be possible to discover previously undisclosed business interests. Form 1040, Line 2a — Tax-exempt interest income. This income may reveal other investment assets. Form 1040, Line 4a — Retirement plan distributions. These funds can be traced to determine whether they were rolled over into other tax-deferred plans or used for another purpose. Form 1040, Line...