IRS DUE DILIGENCE QUESTIONNAIRE 2025

1

I confirm that OTS Management Group LLC has requested that I complete this form.* This field is required.

YESNO

2

What tax year are these documents for?* This field is required.

Please select the correct tax year so your documents are placed with the correct return. Uploads submitted with the wrong year may delay processing.

3

Name of taxpayer that is completing this questionnaire* This field is required.

First Name

Last Name

4

Tax Payer's SSN* This field is required.

Example: xxx-xx-xxxx

5

Phone Number* This field is required.

Please enter a valid phone number.

6

Email* This field is required.

example@example.com

7

Why are you filling out this form?* This field is required.

Adding 1098-T

Adding Dependents

To qualify for earned income credit

Updating Filing Status (ex: switching to Head of Household)

8

Enter all of your dependents that you are claming below* This field is required.Once you have entered your dependents please click next.

Dependent Name

Date of Birth

Social Security Number

Relationship

# of months in your home in 2025

1

2

3

4

5

6

1

2

3

4

5

6

Dependent Name

Date of Birth

Social Security Number

Relationship

# of months in your home in 2025

Dependent Name

Date of Birth

Social Security Number

Relationship

# of months in your home in 2025

Dependent Name

Date of Birth

Social Security Number

Relationship

# of months in your home in 2025

Dependent Name

Date of Birth

Social Security Number

Relationship

# of months in your home in 2025

Dependent Name

Date of Birth

Social Security Number

Relationship

# of months in your home in 2025

Dependent Name

Date of Birth

Social Security Number

Relationship

# of months in your home in 2025

9

Please upload the following documents for Each Dependent (Birth Certificate/Social Security Card/Proof of residency (lease/School letters with address, Enrollment Verification form, Mail correspondence with dependent(s) names listed on the document) Please note that your tax return will not be filed if all Dependent Information is not provided.* This field is required.

Drag and drop files here

Select files to upload

Max. file size: 10.6MB

10

Please upload one of the following documents for Each Dependent ** Proof of residency** (lease/School letters with address, Enrollment Verification form, Mail correspondence with dependent(s) names, and your filing address listed on the document) Please note that your tax return will not be filed if all Dependent Information is not provided.* This field is required.

Drag and drop files here

Select files to upload

Max. file size: 10.6MB

11

DID YOU HAVE CHILD CARE EXPENSES FOR YOUR 2025 TAX RETURN* This field is required.

YESNO

12

If you have childcare expense please upload **(Daycare end of year summary which includes daycare's EIN or Completed form W-10 from IRS website)**(Please note without one of these documents you will not be able to claim childcare credit)

Drag and drop files here

Select files to upload

Max. file size: 10.6MB

13

Next, you will answer

IRS Due Diligence Questions for 2025

*The IRS requires the following questions and answers when filing your return:

Your preparer has determined that you possibly qualify for one or more of the following tax benefits: Child Tax Credit, Additional Child Tax Credit, Earned Income Tax Credit, American Opportunity Tax Credit, or Head of Household filing status.

The IRS requires paid preparers to ask questions and request specific documentation to validate and verify your eligibility. Please answer honestly and to the best of your knowledge.*

They will be broken down into (5) categories:

Head of Household Status

Earned Income Tax Credit (EITC)

American Opportunity Tax Credit (AOTC)

Child Tax Credit (CTC)

General Compliance Questions

You will only see categories that are related to your specific tax return!

14

What was your marital status as of December 31, 2025?

Single – Not married and not in a registered domestic partnership.

Married Filing Jointly – Married and filing a joint tax return with your spouse.

Married Filing Separately – Married but filing a separate tax return from your spouse.

Head of Household – Unmarried (or considered unmarried) and paying more than half the cost of maintaining a home for yourself and a qualifying person.

Qualifying Widow(er) – Spouse died in the past two years, and you have a dependent child.

Divorced/Legally Separated – If the divorce or separation was finalized before December 31, 2025.

Domestic Partnership/Civil Union – If legally recognized by the state but not applicable for federal filing purposes.

15

Were you legally separated or divorced during the year? If yes, provide court documentation.

YESNO

16

File Upload

Drag and drop files here

Select files to upload

Max. file size: 10.6MB

17

Did you pay more than half the cost of maintaining your home, including rent, mortgage interest, utilities, property taxes, food, etc?

YESNO

18

Can you provide supporting documents such as: Lease or Rental Agreement, Electric , Water, Gas, or Internet bills, Grocery receipts, etc..

YESNO

19

Who lived with you in the home during the year?Select all that apply

Spouse/Partner

Dependents

Realtive

Friends

20

Did any other adult share household expenses with you?

YESNO

21

Did you receive financial assistance from charities, government agencies, or others?Ex: Food Stamps, Housing, Red Cross, Unemployment, Baker Ripley, etc..

YESNO

22

If claiming a dependent parent, did they live in a separate household? If yes, did you pay more than half of their support?

YESNO

23

Were you a U.S. citizen or resident alien all year?

YESNO

24

Did you live in the United States for more than half of the year?

YESNO

25

Do you have a valid Social Security number?

YESNO

26

Are you married?

YESNO

27

*If married, did you file jointly or separately?

Joint Return

Separate Return

28

Do you have qualifying children?

YESNO

30

Did each child on the return live with you for more than six months of the year?

YESNO

31

Can you provide school records, medical records, or other proof of residency?

YESNO

32

Were you or your spouse a full-time student at any time during the year?

YESNO

33

Were you or your spouse ever disallowed the EITC in a previous year?

YESNO

34

Did you provide more than 50% of the financial support for each qualifying child?

YESNO

35

How much self employed income did you make?

36

Were you are your spouse self-employed

YESNO

37

If self-employed:

YESNO

38

Did your spouse ever live with you in 2025?* This field is required.

YESNO

39

If "Yes", did you and your spouse live together at anytime after June 30, 2025?* This field is required.

YESNO

40

Did you have any business expenses for your business?

YESNO

41

Were the dependents claimed on your return as U.S. citizens, U.S. nationals, or U.S. resident aliens?

YESNO

42

Did the dependents live with you for more than six months of the year?

YESNO

43

Do you have a valid Social Security number for each dependent?

YESNO

44

Did each dependent have a valid SSN issued before the tax filing deadline?

YESNO

45

Did you provide more than half of the child’s support, including housing, food, and medical care?

YESNO

46

Are you the custodial parent? If not, do you have a signed Form 8332 or a similar document releasing the claim for the dependent?

YESNO

47

If divorced or separated, do you have a signed custody or court order granting you the right to claim the child as a dependent?

YESNO

48

If divorced or separated, do you have a signed custody or court order granting you the right to claim the child as a dependent?

Yes

No

Not Applicable

49

Has anyone else ever attempted to claim these dependents on a tax return?

YESNO

50

Was the student enrolled at least half-time in a program leading to a degree or certificate?

YESNO

51

Did you provide Form 1098-T from the school?

YESNO

52

Did the student complete four or more years of post-secondary education?

YESNO

53

Does the student have any felony drug convictions?

YESNO

54

Did you pay for tuition, books, and other qualified education expenses?

YESNO

55

Can you provide receipts or account statements from the educational institution?

YESNO

56

Was the student enrolled in an eligible educational institution listed with the U.S. Department of Education?

YESNO

57

Did the student pay qualified education expenses from loans, grants, or personal funds?

YESNO

58

Did the student receive any scholarships, grants, or employer education assistance?

YESNO

59

*If so, how much?

60

Has the student previously been claimed for the American Opportunity Tax Credit (AOTC) in past tax years?

YESNO

61

Taxpayer Signature* This field is required.

Clear