Due Diligence Questionnaire

Due Diligence Questionnaire
Name/ID:
Year:
Preparer conducting interview:
Date of interview:
Method of interview (e.g., phone, in-person, email):

Filing Status

Rows	Taxpayer's Response	"Y" if supporting documents submitted	"N/A" if not applicable
1. Are you married?
2. Are you divorced?
3. Are you separated?
4. When will your divorce be final?
5. Have you lived apart from your spouse for the last 6 months of the year?
6. Did you maintain more than half of the cost of the home?
7. Is your spouse deceased?
8. Other
9. Other

Qualifying Child

Rows	Taxpayer's Response	"Y" if supporting documents submitted	"N/A" if not applicable
1. What school did your child attend?
2. Where does your child live?
3. Does your child live with the other parent?
4. What does your separation/divorce agreement state regarding who claims the child?
5. Did the child pay for his/her own support during the year, such as food, rent, etc.?
6. What is your child's birthdate?
7. Is your child married and filing joint?
8. Does the child have a valid social security number or ITIN?
9. Is the child disabled? If yes, answer "a" through "c".
a. What type of disability does the child have?
b. Does the child receive SSI or other disability payments?
c. Do you have a letter from the child's doctor/healthcare provider stating that the child is permanently and totally disabled?
10. Other:
11. Other:

Relationship Test

Rows	Taxpayer's Response	"Y" if supporting documents submitted	"N/A" if not applicable
1. If other than the taxpayer's son or daughter, does the child's biological parents live with the child? If no, where are the biological parents?

If taxpayer has more than one child, enter additional information here:

Form 1098-T

Rows	Taxpayer's Response	"Y" if supporting documents submitted	"N/A" if not applicable
1. Has the student ever been convicted of a felony for the possession or distribution of a controlled substance (drugs)?
2. Has the student completed the first 4 years of postsecondary education (a grad student)?
3. Was the student enrolled at least half time for at least one academic period?
4. How many years have you claimed the American opportunity tax credit?
5. Did you pay additional amounts for books?
6. Are there any other fees not on Form 1098-T?
7. How many months was the student in school?
8. Does the student have earned income?
9. Other:
10. Other:

Business Income

Rows	Taxpayer's Response	"Y" if supporting documents submitted	"N/A" if not applicable
1. How long have you owned your business?
2. Do you have any documentation to substantiate your business?
3. Who maintains the business records for your business?
4. Do you have separate bank accounts for personal and business transactions?
5. Have you been issued a 1099-MISC to support the income?
6. Do you have evidence of any exemption?
7. Other:
8. Other:

ADDITIONAL COMMENTS:
Signature:
Date:

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