2019 Paid Preparer Due Diligence Checklist
Earned Income Credit (EIC)
American Opportunity Credit (AOC)
Child Tax Credit (CTC)
Additional Child Tax Credit (ACTC)
Credit for Other Dependents (ODC)
Head of Household (HOH)
EIC AOC CTC/ACTC/ODC
HOH
Can you provide documentation, if required, to
substantiate your eligibility for each credit and/or
HOH ling status and the amount of each credit being
claimed? (See below forexamples of documentation.)
Yes
n/a
No Yes
n/a
No Yes
n/a
No Yes
n/a
No
EIC AOC CTC/ACTC/ODC
HOH
Were any of these credits disallowed or reduced in a
prior year?
Yes
n/a
No Yes
n/a
No Yes
n/a
No n/a
EIC
AOC CTC/ACTC/ODC HOH
Is each qualifying person for whom you are claiming
the Child Tax Credit, Additional Child Tax Credit, and
Credit for Other Dependents a citizen, national, or
resident of the United States?
n/a n/a Yes
n/a
No n/a
Did all children for whom you are claiming the Child
Tax Credit and/or Additional Child Tax Credit reside
with you for more than half the year?
n/a n/a Yes
n/a
No n/a
Is there an active Form 8332, Release/Revocation of Claim
to Exemption for Child by Custodial Parent, or a similar
statement in place?
n/a n/a Yes
n/a
No n/a
Did you release the claim for exemption to another
person?
n/a n/a Yes
n/a
No n/a
EIC
AOC CTC/ACTC/ODC HOH
Have you provided documentation for the American
Opportunity Credit, including Form 1098-T and/or
receipts for qualied tuition and related expenses?
n/a Yes
n/a
No n/a n/a
EIC
AOC CTC/ACTC/ODC HOH
Were you unmarried or considered unmarried on the
last day of the tax year and provided more than half
of the cost of keeping up a home for the year for a
qualifying person?
n/a n/a n/a Yes
n/a
No
Documentation Examples (list not all-inclusive)
Residency of a Qualifying Child
School records or statement.
Landlord or a property management statement.
Health care provider statement.
• Medical records.
Child care provider records.
Placement agency statement.
Social service records or statement.
Place of worship statement.
Indian tribal ofcial statement.
Disability of Qualifying Child
Medical doctor’s statement.
Other health care provider’s statement.
Social services agency or program statement.
Schedule C
• Business license.
• Forms 1099.
Records of gross receipts.
Summary of income.
Records of expenses.
Summary of expenses.
Bank statements to show income and expenses.
Taxpayer Spouse (if filing jointly) Date
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