Client Name___________________________
 
EARNED INCOME CREDIT/CHILD TAX CREDIT DUE DILIGENCE - 2017 TAX YEAR
The IRS is requiring tax preparers to request additional information from clients to ensure that they qualify for the Earned Income Credit (EIC) and Child Tax Credit (CTC).   This questionnaire requires your completion and signature in order for you to claim the Earned Income Credit and/or the Child Tax Credit on your tax return.
 
 

• Could someone else claim you as a dependent on their tax return? (not a qualifying child of another?)   Yes  /  No

 

• Filing status ________________(can not be Married Filing Separate)

 

• If not your biological child, why aren’t the parents claiming?_______________________________________________________________________ (if child’s parent lives with you, then your income must be higher, and parent must allow) explain:

 

• How many lived in the home? (see SLD)________ How many days did each child live with you?___________________________________________

 

• Where does the child’s other parent(s) live?______________________________

 

• That parent (or anyone else) claiming any of the tax benefits for the child?             Yes / No / NA

 

• Who takes care of the child while you are working?____________________________

 

• If the child is 19 or older, where do they go to school? (attach proof)________________________________________

 

• Is the child filing a tax return?    Yes / No                                  If Yes, Married filing joint?    Yes / No / NA

 

• Did the child(ren) live with you for more than half of 2017 in the United States?    Yes / No

 

• Is there an active Form 8332 “Release/Revocation of Claim to Exemption for Child by Custodial Parent” (or similar statement) in place?    Yes /  No

 

• EIC - If self-employed, competent and accurate bookkeeping with all income and expenses reported, and records available?    Yes / No / NA

Name of bookkeeper or service__________________________________
 

• Were any of these credits disallowed or reduced in a previous year?    Yes / No

 

• EIC - Documentation proving residency (school, medical, social, etc)_____________________________________________________(attach)

 

• Are you able to provide definitive proof (and keep documents for 4 years) that you are eligible to claim your dependents if audited?    Yes / No

 
  
The statements I have made above are true and correct to the best of my knowledge.
 
Your signature___________________________________          Date______________
 
Spouse signature_________________________________          Date______________
 
Internal Use:
Preparer signature_______________________________            Date reviewed_____________  IP / PH / EM