2022 Child Tax and Other Dependent Credit Due Diligence

The IRS requires tax return preparers to complete a due diligence checklist with all income tax returns that contain certain credits and deductions, with steep penalties for noncompliance. Your return qualifies for the following special credits/deductions; therefore, it is imperative you read and understand this entire document. YOUR RETURN WILL NOT BE FINALIZED UNTIL YOU ANSWER EACH QUESTION BELOW AND SIGN AND RETURN THIS DOCUMENT TO US.

CHILD TAX CREDIT:
In order for you to qualify for this credit, your dependent child must meet ALL OF the following requirements:

• Be under age 17 at the end of 2022 (if 17 or older, please select tab OTHER DEPENDENT CREDIT).
• Have a social security number that is valid for employment and issued before the due date of this tax return.
• Be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendent of any of them.
• Did not provide greater than half of his or her own support for the year.
• Lived with you for more than half of 2022 (except for temporary absences for school, vacation, medical care, or juvenile detention).
• Is claimed as a dependent on your tax return.
• Does not file a joint return for the year.
• Was a US citizen, national, or resident alien.

If the child did not live with you greater than half of the year, even if you supported the child, you may not claim the child tax credit for that child, unless the custodial parent has released to you a claim for exemption of the child for this tax year using Form 8332 which is attached to the tax return.

For children of divorced or separated parents, the child will be treated as the custodial child of the parent with whom they lived the greater number of nights during the year. If the number of nights was equal, the custodial parent is the parent with the higher adjusted gross income. An exception is if the custodial parent signed a Form 8332 to release the claim for exemption of the child for this tax year, and that form is attached to the tax return.

PLEASE ANSWER ALL OF THE FOLLOWING QUESTIONS:

In order for you to qualify for this credit, the dependent must meet ONE of the following scenarios:
Scenario 1:

• The dependent meets all the criteria listed on the previous page (Child Tax Credit tab) to be your qualifying child EXCEPT for the age requirement, AND
• Must have been age 17-23 at the end of 2022 and a full-time student during part of at least 5 months of 2022.

Scenario 2:
If the dependent does not meet the requirements of Scenario 1, they may still qualify for the Other Dependent Credit if they meet ALL OF the following requirements:

• Have a social security number that is valid for employment and issued before the due date of this tax return.
• NOT be the qualifying child of anyone else (regardless of whether that person claims them as a dependent).
• The person must either have lived with you for the entire year as a member of the household (a person who is not actually related to you may meet the requirements in this way), or be related to you in one of the following ways: your child, stepchild, grandchild or other descendant of one of your children (or stepchildren or foster children), son-in-law, daughter-in-law, brother, sister, half-brother, half-sister, stepbrother, stepsister, brother-in-law, sister-in-law, parent, stepfather, stepmother, father-in-law, mother-in-law, grandparent, and, if related by blood, aunt, uncle, niece, or nephew. For the purposes of this requirement, divorce or death does not change any relationship which was established by marriage (e.g. son-in-law, daughter-in-law, etc.).
• The person must have made less than $4,400 in gross income during 2022 (not including non-taxable social security, and tax-exempt interest/dividends).
• You must have provided more than half of that individual’s support during 2022.

PLEASE ANSWER ALL OF THE FOLLOWING QUESTIONS:

By signing below, you indicate that you and your spouse, if applicable, have read and agreed to all of the answers on the applicable Child Tax Credit and/or Other Dependent Credit tabs.