EIC Verification 2018 PDF

PAGE 1
Earned Income Credit/ATC Interview Questions 2017

EIC Due Diligence Questions and Answers for Federal Tax Preparation
DATE:__________/______/ 2018
Taxpayer Interviewed:_______________________________ Interviewed by: (Preparer Name):_______________________
Person Providing The Following Information:

c Taxpayer on the tax return c Spouse on the tax return
c Taxpayer and spouse on the tax return c Person other than taxpayer or spouse_________________________
FILING STATUS: HEAD OF HOUSEHOLD:

Your marital status on the last day of the year
determines your marital status for the entire year c Head of Household
2017. Ÿ Head of Household generally applies to taxpayers who are
unmarried. You must also have paid more than half the cost of
c SINGLE maintaining a home for you and a qualifying person. Bills must be
Ÿ Single filing status generally applies to anyone who is unmarried, in taxpayer’s name.
divorced, or legally separated according to the state law as of
12/31/2017. Marital Status:
c Never married
c Married Filing Joint c Spouse deceased
Ÿ A married couple may file a joint return together. The couple’s filing c Divorced or separated
status would be Married Filing Jointly. Legally married as of c Married but lived apart from spouse during the last 6 months
12/31/2017. of the year
c Separation agreement
c Married Filing Separate
Ÿ A married couple may elect to file their returns separately. Each If you are divorced or legally separated,
person’s filing status would generally be Married Filing Separately. can you provide the IRS with any of the following
Legally married as of 12/31/2017.
documents?
c Divorce decree
c Qualifying Widower with Dependent Child c Separate maintenance agreement or separation agreement
Ÿ If your spouse died during the year and you did not remarry during
2017, usually you may still file a joint return with that spouse for the
year of death. If you are married but did not reside with your spouse for the
last 6 months of the tax year, can you provide the IRS with
any of the supporting documents verifying that your spouse
ADDITIONAL NOTES: did not live with you?
c Not applicable
c Lease agreement
c Utility bills
c Letter from a clergy member
c Letter from social services
c Other supporting documentation
if so, what type of documentation? ______________________
Can you provide the IRS with receipts and bills

substantiating
the cost of maintaining more than half of the cost of the
home? Documentation that the IRS requires to substantiate
the cost of maintaining the home includes:
c Utility bills
c Property tax bills
c Grocery receipts
c Rent receipts or mortgage interest statement
c Maintenance and repair bills
Taxpayer Initials:__________ Spouse’s Initials:___________ c Other household bills
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Questions for All Filers:

Have you provided all of our income such as W2s, Unemployment, 1099’s, Gambling, Self Employment?
Yes c No c
What are your sources of taxable income?

c Job/Employment c Self Employment c Other:____________________________
Did you receive any non-taxable support/income?

c Family Support c Childcare Assistance
c Food Stamps c Other:___________________________________
c Housing Assistance c Public Assistance
Do the taxpayer, and spouse if married filing joint or claiming spouse exemption, and all qualifying children have a valid SSN for work?
Yes c No c If any person is filing with an ITIN or ATIN, you must answer NO.
Could the taxpayer, or spouse if married filing joint, be the qualifying child of another person? Yes c No c
If taxpayer is unsure of the answer, review the qualifying child questions on page 3.
Did the IRS Disallowed or Reduced EIC in a previous year? No c Yes c File form 8862 Re-Certification.
Was the taxpayer either: a US citizen or resident alien for the entire year,
or filing a joint return and the spouse is a US citizen or resident alien? Yes c No c
TAXPAYERS WITHOUT A QUALIFYING CHILD

Was the taxpayer’s main home, and the main home of the taxpayer’s spouse if filing jointly, in the United States for more than half the year?
(Military personnel on extended active duty outside the United States are considered to be living in the United States during that duty period.)
Yes c No c
Was the taxpayer, or the taxpayer’s spouse if filing jointly, at least age 25 but under 65 at the end of 2017? Yes c No c
Is the taxpayer eligible to be claimed as a dependent on anyone else’s federal income tax return for 2017? If the taxpayer’s filing status is
married filing jointly check “no”. Yes c No c
ADDITIONAL NOTES:
Taxpayer Initials:__________ Spouse’s Initials:___________

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Child 1
QUALIFYING CHILD DETERMINATION:
AGE:
Qualifying Child’s First Name:______________________________ Last Name:_____________________________________
AGE:___________
Do you have an active form 8332 release of exemption or similar statement in place? Yes c No c
If not filing jointly, were is the other biological parent?
Same home no income c Same home less income than taxpayer c Unknown c Other c
RELATIONSHIP:
Qualifying Child’s relationship to taxpayer:
c Son c Daughter c Grandchild c Niece c Nephew c Brother c Sister c Other:___________________________
c Foster Child c Step Sister c Step Brother c Step Child c Half Brother c Half Sister
Adopted Children are treated as your son or daughter.
Can you provide documentation of the qualifying child’s relationship to you? (birth certificate, marriage license, etc.) Yes c No c Cant take credits
RESIDENCY:
Did the child live with the taxpayer in the U.S. for more than half of the year? Yes c No c
Did the child reside at the SAME address during 2017? Yes c No c Why Not?________________________
When did the child start living with you: ___________________ Number of days/months lived in the taxpayer’s home:___________
Can you provide any of the following written documentation to determine the RESIDENCY of the child and that the child live with you more than
one year to substantiate the eligibility?
Landlord or Property Management Statement c Childcare Provider Statement c
Healthcare Provider Statement c Social Services or Human Resources Records or Statement c
School Records or School Statement c Placement Agency Statement c
Medical Records c Other (Please Specify) c
_______________________________________________________
Were there childcare expenses incurred in 2017?

Yes c See IRS Form 2441 if claiming the credit. No c No 2441 Filed.
Who cared for the child while you were working?_________________________________________
Did the child attend school? Yes c No c
Name of the School: _______________________ Grade:___________
SELF SUPPORT:
Did the qualifying child provide more than half of their own support (self-supporting) including social security? No c Yes c
JOINT RETURN:
Is the child unmarried and not filing a joint return, OR the child is married and filing a joint return only to claim a refund of withheld taxes?
Yes c No c
TIE BREAKER
Could another person, for whom child lived with for over 6 months, and is related to, claim this child as a qualifying child?
Yes c (Explain Tie Breaker Rules) No c
If Yes, Who?________________What is their relationship?______________________What is their AGI:_____________
Under the Tie Breaker Rule, the child is treated as a qualifying child only by:
w The parents, if they file a joint return;
w The parent, if only one of the persons is the child’s parent;
w The parent with whom the child lived the longest during the tax year, if two of the persons are the child’s parent and they do not file a joint return together;
w The parent with the highest AGI if the child lived with each parent for the same amount of time during the tax years, and they do not want to file a joint return;
w The person with the highest AGI, if no parent can claim the child as a qualifying child; or
w A person who has a higher AGI than any parent who CAN also claim the child as a qualifying child BUT chooses not to.

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Child 1
ADDITIONAL QUESTIONS IF RELATIONSHIP IS OTHER THAN SON OR DAUGHTER:
If the biological parent is NOT living with the child,
WHERE is the parent?
Mother: _______________________________________ Father:_________________________________________
Why are they not claiming the child?
Mother: _______________________________________ Father:_________________________________________
When did the child start living in your home?_____________________
Do you know the parents income? Yes c No c

if Yes, What is their income? Mother______________ Father________________
Is your AGI higher than any parent of the child? Yes c No c Don't Know c
Adopted children:
Is the adoption:
Final c Pending c
If adoption is final, do you have documentation from the court stating the adoption is final? Yes c No c
If adoption is pending, do you have a letter from an authorized adoption agency? Yes c No c
Foster children:
Do you have a letter from the authorized placement agency or applicable court document? Yes c No c
When was the qualifying child placed with you?_____________________
Who placed the child with you?_________________________
Brother, sister, niece/nephew, Stepchildren or descendent of them, step sister, step brother, half brother, half sister,
step-great-grandchildren, grandchildren, great-grandchildren:
Can you provide a birth certificate of the child? Yes c No c If No, cannot take credit.
Can you provide the birth certificate of the parents of the qualifying child? Yes c No c If No, cannot take credit.
Can you provide marriage certificates (where applicable) verifying your relationship to the child?
Yes c No c If No, cannot take credit.
ADDITIONAL NOTES:

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Child 1
ADDITIONAL QUESTIONS FOR STUDENTS AND DISABLED
ANSWER FOR CHILDREN OVER 18 AND DISABLED: ANSWER FOR CHILDREN
OVER 18 AND A STUDENT:
Is the dependent over 18 and disabled? Yes c No c
If Yes, what type of disability does the dependent have? Is the dependent over 18 and under 24 and a full time student?
(mental or physical) __________________________________ Yes c No c
Does the dependent receive social security or disability payments? Did the student attend?
Yes c No c Why not? ___________________________ High School c College c
Was the amount over half of their support?

No c Yes c Cannot take credit. What school did the dependent attend: ___________________
__________________________________________________
How long has the dependent been disabled? ______________
What Grade or College Level was the student? ____________
Is the dependent able to engage in substantially gainful
employment? Did the student attend school any of the 5 months of the year?
Yes c No c Yes c No c
The person cannot take part in any substantial gainful activity
because of a physical or mental condition. Dates/Months school was attended: _____________________
Do you have a letter from the child’s doctor, other healthcare Can you provide any of the following written documentation?
provider, or any social service program, or agency verifying that the c School Records
child is permanently and totally disabled? c College Records/Transcripts
Yes c No c c Other records showing the student attended school
You must have a statement from a doctor or a statement signed by
an authorized person in the Department of Veterans Affairs or the Qualifying Student:
Social Security Administration. To qualify as a student, during some part of any five calendar
months of the calendar year (does not have to consecutive months
Has a physician determined the condition has lasted or is expected and does not need to be the same school) you must be:
to last continuously for at least a year or can be expected to result Ÿ Attending a school that has a regular teaching staff and course of
in death? study and normally has a regularly enrolled student body where its
Yes c No c educational activities take place or
Ÿ Taking a full-time course of institutional on-farm training under the
Can you provide any of the following written documentation: supervision of an accredited agent of a school described above or a
state, county, or local government.
Doctor Statement c
Other Healthcare Provider Statement c
Social Services Agency or Program Statement c
ADDITIONAL NOTES:

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Child 2
AGE:
AGE:___________
RELATIONSHIP:
RESIDENCY:
Childcare Provider Statement c
Landlord or Property Management Statement c
Social Services or Human Resources Records or Statement c
Healthcare Provider Statement c
Placement Agency Statement c
School Records or School Statement c
Other (Please Specify) c
Medical Records c
_______________________________________________________

SELF SUPPORT:
JOINT RETURN:
Yes c No c
TIE BREAKER

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Child 2
Mother: _______________________________________ Father:_________________________________________
Mother: _______________________________________ Father:_________________________________________

Adopted children:
Is the adoption:
Final c Pending c
Foster children:
ADDITIONAL NOTES:

PAGE 8
Child 2

__________________________________________________
Doctor Statement c
ADDITIONAL NOTES:

PAGE 9
Child 3
AGE:
AGE:___________
RELATIONSHIP:
RESIDENCY:
Landlord or Property Management Statement c Childcare Provider Statement c
Healthcare Provider Statement c Social Services or Human Resources Records or Statement c
School Records or School Statement c Placement Agency Statement c
Medical Records c Other (Please Specify) c
_______________________________________________________
SELF SUPPORT:
JOINT RETURN:
Yes c No c
TIE BREAKER

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Child 3
Mother: _______________________________________ Father:_________________________________________
Mother: _______________________________________ Father:_________________________________________

Adopted children:
Is the adoption:
Final c Pending c
Foster children:
ADDITIONAL NOTES:

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Child 3

__________________________________________________
Doctor Statement c
ADDITIONAL NOTES:
I certify that the information on all these forms and the above information is true and correct
and that I have verified this for my electronic filer/tax preparer.
___________________________________ ______/______/ 2018 _______________________________________ ______/______/ 2018

Primary Taxpayer Signature Spouse Signature

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PAGE 1

Earned Income Credit/ATC Interview Questions 2017

Taxpayer Interviewed:_______________________________ Interviewed by: (Preparer Name):_______________________

Person Providing The Following Information:

FILING STATUS: HEAD OF HOUSEHOLD:

Can you provide the IRS with receipts and bills

Questions for All Filers:

What are your sources of taxable income?

Did you receive any non-taxable support/income?

TAXPAYERS WITHOUT A QUALIFYING CHILD

Taxpayer Initials:__________ Spouse’s Initials:___________

Were there childcare expenses incurred in 2017?

Taxpayer Initials:__________ Spouse’s Initials:___________

Mother: _______________________________________ Father:_________________________________________

Why are they not claiming the child?

Mother: _______________________________________ Father:_________________________________________

When did the child start living in your home?_____________________

Do you know the parents income? Yes c No c

Taxpayer Initials:__________ Spouse’s Initials:___________

Was the amount over half of their support?

Taxpayer Initials:__________ Spouse’s Initials:___________

Were there childcare expenses incurred in 2017?

Taxpayer Initials:__________ Spouse’s Initials:___________

Mother: _______________________________________ Father:_________________________________________

Why are they not claiming the child?

Mother: _______________________________________ Father:_________________________________________

When did the child start living in your home?_____________________

Do you know the parents income? Yes c No c

Taxpayer Initials:__________ Spouse’s Initials:___________

Was the amount over half of their support?

Taxpayer Initials:__________ Spouse’s Initials:___________

Taxpayer Initials:__________ Spouse’s Initials:___________

Mother: _______________________________________ Father:_________________________________________

Why are they not claiming the child?

Mother: _______________________________________ Father:_________________________________________

When did the child start living in your home?_____________________

Do you know the parents income? Yes c No c

Taxpayer Initials:__________ Spouse’s Initials:___________

Was the amount over half of their support?

___________________________________ ______/______/ 2018 _______________________________________ ______/______/ 2018

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