IRS Required Questionnaire

Preparer Use Only (please press submit)

Type of ID shown:

Did the ID appear valid and not altered?

Does the person match the ID photo?

Do the name and DOB on the ID match the tax documents?

Did you verify the taxpayers SSN /ITIN:

Forms provided by taxpayer:

Form(s) not listed above:

Taxpayer has outstanding tax liabilities or unpaid balances with the IRS or any State Department (amount due)

Taxpayer Name:

Taxpayers name plural

Suffix

Did the taxpayer report that this was all income received?

Does taxpayer have W-2 income?

Did the taxpayer provide ALL their W-2 forms?

Total of all W-2's (EX: $1,200, line 1 of 1040)

Total withholding (line 25a form 1040)

If no withholding

W-2 Income Due Diligence Narrative

Did taxpayer receive unemployment compensation (Form 1099-G)

Name of person receiving unemployment benifits

Amount in Box 1

Amount on Box 4

Unemployment Income Due Diligence Narrative

Single home/ Multiple homes

Annual IRS threshold for household employee per household is

Household Employee Narrative

Does taxpayer have self-employment income?

Business Owner:

Owner name in plural form

Business Activity:

Business is a:

Main source of income or side job

write this: there main source of income or a side job

Income Source:

Total amount of income (before expenses) (add comma)

Total Expenses (add comma)

Loss or Gain

Net Profit or loss

Did taxpayer provide or fill out Income and expense report?

Did taxpayer report cash income?

Does income appear reasonable?

Are records maintained (Receipts/Logs)?

Did taxpayer report business miles?

Car and expense amount

Total Business Miles

Total Miles

% business use

date placed in service

Is there another vehicle used for personal use?

Is business vehicle used for personal use

owner is

Did business report a loss?

Was there a large loss? $5000 or more

Why the big loss:

Schedule C Due Diligence Narrative

Loss narritive:

Business miles Narritive

Profit motive narrative

Did the taxpayer have overtime compensation?

Jobs Eligible for Overtime Pay (Non-Exempt Positions)

Source of Overtime Compensation (Schedule 1-A)

Total Year-to-Date Overtime Pay

Time and a half 1.5

Total Year-to-Date Overtime Pay

Double Time 2.0

Schedule 1-A Overtime Premium (1.5)(single, HOH, MFS $12500, MFJ $25000 max)

Schedule 1-A Overtime Premium (2.0)

Total overtime:

Regular Hourly Rate

Year-to-Date Overtime Hours

OT+ Amount (YTD)

(if no hours for overtime) fill this: YTD Overtime Pay

Overtime Rate:

Premium Overtime for SCH 1-A

Did taxpayer receive overtime compensation from more than one employer?

Preparer Notes:

Did taxpayer have Form 1099-R?

Taxpayer Name:

Payee Name 1

Gross Distribution (Box 1):

Taxable Amount (Box 2a):

Taxable Amount Not Determined (Box 2b):

Federal Tax Withheld (Box 4):

Distribution Code(s) (Box 7)

Payee Name 2

Gross Distribution (Box 1):

Taxable Amount (Box 2a):

Taxable Amount Not Determined (Box 2b):

Federal Tax Withheld (Box 4):

Distribution Code(s) (Box 7)

Payee Name 3

Gross Distribution (Box 1):

Taxable Amount (Box 2a):

Taxable Amount Not Determined (Box 2b):

Federal Tax Withheld (Box 4):

Distribution Code(s) (Box 7)

Payee Name 4

Gross Distribution (Box 1):

Taxable Amount (Box 2a):

Taxable Amount Not Determined (Box 2b):

Federal Tax Withheld (Box 4):

Distribution Code(s) (Box 7)

Is Form 5329 Exemption needed:

Form 5329 Exemption Code:

PREPARER DUE DILIGENCE NOTE – FORM 1099-R

Payer 1

Payer 2

Payer 3

Payer 4

Form 5329

Did taxpayer have a Form 1099-B?

Was there wash sales?

Did the taxpayer buy, sell, exchange, or dispose of cryptocurrency or other digital assets during the tax year?

How was crypto transaction data provided?

Was any asset sold during the tax year acquired by inheritance?

Did taxpayer sell a personal home?

Did taxpayer live in the home 2 of the 5 years?

Did the taxpayer sell property that was used for rental or business purposes during the tax year?

Did taxpayer provide a closing statment?

Schedule D Narrative:

Did the taxpayer have rental property?

Number of Properties

How many properties if multiple

Rental Property Address(es)

Schedule E Due Diligence Narrative

Does taxpayer qualify for EIC (Single, No children)

Is taxpayer claiming dependents?

How many dependent(s) is taxpayer claiming?

Parent Address

If parents MFJ put this

These next 7 questions is for when one parent is claiming the kid(s) and the other is somewhere else and taxpayer is either not married or separated.

USE THIS IF KIDS ARE 13 AND UNDER

number of dependents

Married Status:

the other parent resides in: (country, location, an other residence)

they do not have a:

Who provides care for dependent: (for school: school based enrollment provides)

EX: there parents provide, his/her ________ provides

Single provides care for dependent: (school's off-site enrollment)

ex: parents, sister brother, cousin

If school (outside),if not within

Other Parent is

other parent is

Dependent(s) Name(s)

Select all dependent types that apply

ODC child

ODC Child Name(s)

Is ODC dependent in school?

He/ She for single ODC

Dependent_Biological Name(s) and age

Jake (age 7)

Dependent_Niece Name(s) and age

Jake (age 7)

Dependent_Nephew Name(s) and age

Dependent_Brother Name(s) and age

Dependent_Sister Name(s) and age

Dependent_Granchild Name(s) and age

Did the dependent live with you for the entire year?

Name(s) of other dependent (niece, nephew, grandchild, brother, sister)

Do the real parents

Parent 1 (Apart says: One parent resides ) (together says: Both parents reside together )

in a separate household

parent 1 not claiming child because (Together in an other home, choose last one)

Parent 2 resides: (apart says: the other parent resides)

in a separate household

parent 2 not claiming child because

Parent Narritive:

Parents narrative seperate home

Did the taxpayer provide more than half of their financial support for the entire year?

Can the dependent support themselves Financially?

Did the dependent earn any income during the year?

If yes, How much income did they earn?

Is the dependent a US citizen, national, or resident alien?

Can anyone else claim this dependent on their tax return

Do you have documentation if IRS requests proof? Valid documentation includes: Lease showing same address Medical or school records Bank statements Letters from social services Residency affidavits

Is dependent disabled

Name(s) of disabled dependent

Instructions for Non-Biological Dependents: If a file contains multiple children and only one is not biological (e.g., a niece, nephew, or grandchild), you must insert a specific Parental Status /claim rights section:

Insert the following logic: "Regarding the dependent (Child Name), the taxpayer reported that

Preparer Notes:

Parent Narritive

Biological_Narrative

Niece_Narrative

Nephew_Narrative

Brother_Narrative

Sister_Narrative

Grandchild_Narrative

Other dependent credit_Narrative

Family dynamics and child care

Disabled Narritive

MFJ Narritive

Does taxpayer need Form 8862

Is Form 8862 needed?

Form 8862 Note:

Did the taxpayer live apart from their spouse for the last 6 months?

Did the taxpayer pay more than half the cost of household expenses?

Other

Did any other adult contribute more than the taxpayer?

If yes, Explain:

Taxpayer Marital Status:

Separated/Legally Married

Did Taxpayer pay more than half of your household expenses?

Correct filing status

Why this option:

The taxpayer reported paying more than half of household costs but confirmed that no bills, lease agreements, or utility accounts are in their name. Without verifiable documentation to substantiate the financial support requirement under IRC §2(b), Head of Household status could not be established through reasonable preparer inquiry. Single filing status was selected in accordance with due diligence obligations. The taxpayer was informed of the documentation needed to support HOH status in future tax years.

Does the living arrangement support the filing status?

Did taxpayer or spouse/dependents go to college?

Does not qualify due to box 5 greater than box 1 and expenses

Student Name

School Name

2 Student Name

2 Student School

Does Student have a 1098-T?

The student was enrolled for at least one academic period in the tax year?

The student was enrolled in a program leading to a degree or recognized credential?

Expenses (tuition, fees, and course materials) were paid?

Total Expenses reported on Box 1 of 1098-T

Total Expenses not reported on 1098-T

Total in box 5 of 1098-T

Total Expenses

2 Student expenses reported on 1098-T

2 Student expenses not reported on 1098-T

2 Student total in box 5 of 1098-T

2 Student total Expenses

American Opportunity Tax Credit (AOTC) Due Diligence Narrative

Did you explain to the taxpayer that they must be able to provide proof?

Did the taxpayer answer all questions truthfully to the best of their knowledge?

Did you complete Form 8867 fully and accurately?

Does the taxpayer or the dependents qualify for EIC?

Do the dependents qualify for CTC/ACTC

Does the taxpayer or dependents qualify for the AOTC

Does the taxpayer qualify for HOH status

Options for qualifying HOH

HOH Determination

Did taxpayer have form 1095-A?

Form 1095-A / Premium Tax Credit Due Diligence Narrative

Does taxpayer have an Other Dependent?

How many dependents?

Dependant name(s)

Relationship to taxpayer

Do parents live together?

Parent 1 (Apart says: One parent resides ) (together says: Both parents reside together )

Parent 2 resides: (apart says: the other parent resides)

Residency Duration

Prior year disallowance

Preparer narrative

Parent Together

Parent apart

.

The tiebreaker rules under IRC §152(c)(4) were explained to the taxpayer. Based on the information provided, no information was identified indicating that another individual met the residency requirements or had a superior claim to the dependent(s) for the tax year. No information was identified that would require additional inquiry at the time of preparation. The taxpayer was advised of IRS recordkeeping requirements related to substantiating dependency claims.

Refund & Fee Disbursement Narrative

Age fields for unused dependent slots auto-populate and are disregarded.

Additional notes:

Signature
Preparer Signature

Internal checklist

IRS Required Questionnaire

What is it and should I report it?

Dependent Information

Preparer Notes

Income Verification Questions

Unemployment Compensation

Schedule C Due Diligence

Overtime Compensation

FORM 1099-R

FORM 1099-B/SCH D

Sch E - Rental Property

Dependent / Kids Verification Questions

Filing Status Verification

AOTC Questions

Credit verification questions

Form 1095-A / Premium Tax Credit

Other Dependent Questions

Tiebreaker Rules Acknowledgement (IRS Form 8867, Line 9c)