Due Diligence Questionnaire 2023

Client Name:*
Tax Professional
Tax Angels

Due Diligence Questionnaire
You are being supplied with this questionnaire because you have claimed one of these credits in the past or you have indicated that you will be claiming one of them this year. The questionnaire is designed to assist us in qualifying you for some valuable refundable tax credits. While the questions may seem to be a little intrusive at times, they are questions that we are required to ask under the Due Diligence Requirements of the new Tax Laws. Failure to follow due diligence requirements can result in penalties of approximately $560.00 or more per credit claimed on your tax return.

Please complete them in as much detail as possible. Not all questions will apply to all taxpayers. If they do not apply to you please answer them as NA (not applicable) so that we will know that you read the question and didn't just miss it.

Abbreviations used on the Questionnaire:
- CTC = Child Tax Credit
- ACTC = Additional Child Tax Credit
- EITC= Earned Income Tax Credit (Low Income Households)
- AOTC= American Opportunity Tax Credit (College Credit)
- ODC= Other Dependent Credit
FOR NEW and/or existing CLIENTS with Dependents: Please remember to submit copies of social security cards, and proof of residency (possibly birth certificates, school records or medical records showing the dependents name and YOUR address, as all these documents will be needed in the event of an audit, failure to provide such, if an audit was to occur, can result in loss of future refunds, and including but not limited to monetary penalties.

FORTAXPAYERSCLAIMINGCOLLEGETAXCREDITS:Pleaseremember to submit copies of the Form 1098T that you received from the college AND/OR a copy of the Financial/Account statement from the college showing the Spring and/or Fall semester charges and payments. The Credit applies to all payments made in cash or via student loans to tuition, fees and related expenses. IT does NOT apply to Room and Board or travel expenses. (FAFSA Student Loan Records are acceptable)

FOR TAXPAYERS CLAIMING HEAD OF HOUSEHOLD FILING STATUS: It is important to complete both the dependent questions and the Household Expense worksheet on page 3. If you are divorced or legally separated (by the courts) please remember to include a copy of the divorce decree and/or separation agreement. [NOTE: If the divorce is NOT final or you and your spouse lived together AT ANY TIME in the last 6 months of the tax year, you CANNOT claim Head of Household filing status]

IF you have any questions about the questionnaire please do not hesitate to ask us. We will be glad to assist you.
DUE DILIGENCE QUESTIONNAIRE

Page 1 of 3
To be Completed by All Taxpayers with Dependents:
1. Are you married?
If yes, what are your living arrangements with your spouse?
2. Have you ever been disallowed the EITC/AOTC/CTC? If so, when?
If you were denied EITC/AOTC/CTC, when were you denied?
3. Did you live in the United States, if yes, where?
Where in the US did you live?
4. If you are a single parent, where's the other parent(s) of yourchild/children?
5. What is the name of the other parent(s)?
6. Why is the other parent of the child/children not claiming thechild?
7. Explain why the dependent(s) have different last names than thetaxpayer
8. If you are separated/divorced, when did you last live in the samehome?
9. Do you have joint custody of your child?
a. How long did the child(ren) live in your home during this tax year?
b. How long did your child(ren) live in the other parent's home during this tax year?
c. How much income did the other parent have during this tax year?
d. Do you have a signed Form 8332?
10. Did anyone else live in the home that provides financial support for your child/dependents?
a. If yes to number 10, who lives there and how much do they pay?
10 a. Continued
11. Does the taxpayer have full custody of their dependent(s)?
12. Is this your biological dependent(s) ?
13. How old were you when your oldest child/dependent was born that is listed on this return?
a. If the taxpayer was under the age of 18, explain circumstances and who/how the child was cared for until the taxpayer was old enough to support and care for his/her own child/dependent?
14. How many months did the dependent(s) live in your home during the tax year?
15. Can anyone else claim your dependent(s) as a dependent on their tax return?
16. Is your dependent married?
17. If you live alone, who babysits while you work (for children 12 & younger)? Name:
Name of Babysitter
18. Do you receive any other type of supplemental, non taxable income such as child support, welfare benefits, social security, housing assistance?
a. If so, how much and what kind?
Not Your Biological Child

Complete 19-26 if the child/dependent is not your biological child.
19. If this is not your biological child, what is your relationship to the dependent?
20. Did the dependent live in your home for more than 6 months?
21. Do you have custody?
a. If so, through what court/agency?
DUE DILIGENCE QUESTIONAIRE

page 2 of 3
22. Who are the biological parents?
23. Where do the biological parents live?
24. What were the circumstances leading to the dependent(s) being placed in yourhome?
25. Do you receive any financial aid for this child such as WIC, Medicaid, SNAP, listed on your health insurance policy, housing assistance, etc...?
a. If yes, which one?
26. Are you listed as the guardian for this dependent(s) on school records, medical records, daycare records, or place of worship?
College Credits

Complete this section for anyone who attended college that is listed on your tax return (including yourself, your spouse(if married filing jointly), your children and/or dependents)...If more than one person attended college, please complete page 2 "College Credits" section for each person listed on your tax return that attended college.
27. Which college did the student attend?
28. Did student attend at least half time?
a. Degree Seeking?
What type of Degree is the student seeking?
29. Did this student receive a tuition statement from the school?
a. Cost of other books/materials/supplies, etc..?
Not paid for by grants/scholarships.
30. Did this student work while attending school?
a. If so, how much did they earn?
31. How many tax years have you claimed the AOTC?
a. Drug Related Felonies?
PLEASE PROVIDE FINANCIAL/ACCOUNT STATEMENT OF ACCOUNT HISTORY AND COPY OF 1098T FORM FROM THE COLLEGE
Disabled at any age:

Complete this section for any child(ren)/dependents that are listed on your tax return that are disabled.
32. If your dependent is over the age of 18 and Disabled, what is the nature of the disability?
33. Has this dependent been declared disabled by a physician?
a. If so, can you provide documentation?
34. Does dependent receive social security/disability benefits?
a. If so, how much do they receive?
35. Are you listed as the Social Security Representative Payee for this dependent?
36. Is this the dependent(s) expected to recover in the next year?
37. If this is not your biological child, why is this child living with you and not another family member?
38. Where are the biological parents of your disabled dependent(s)?
39. Who cares for the disabled dependent while the taxpayer works?
CAN YOU, THE TAXPAYER, PROVIDE SCHOOL/MEDICAL/DAYCARE/PLACE OF WORSHIP/BIRTH CERTIFICATES UPON REQUEST FROM THE GOVERNMENT?
If so, which documents can you provide?
DUE DILIGENCE QUESTIONAIRE

Page 3 of 3
Filing Status
SingleMarried Filing JointlyMarried Filing SeparatelyHead of HouseholdQualifying Widower
Others that lived in your home that is not reported on this tax return?
Income of the others listed above if any:
Is this person biologically related to your dependent(s)?
If yes, to what relationship?
Reason(s) as to why the above named relative is not claiming the child on the above named relative's tax return:
Head of Household can ONLY be claimed by taxpayers with a Qualified Dependent AND who are:

1. Single and paying more than 1/2 cost of keeping up a home (complete worksheet below), OR

2. Married but did not live with your spouse AT ANY TIME in the last 6 months of the year OR

3. Divorced or LEGALLY separated (Attach copy of Decree or Separation Agreement)
Monthly Income (Taxpayer and/or Spouse if married filing jointly):
(wages, child support, other income)

Household Expenses (do not count money received under public assistance/welfare/food stamps, etc.. in the amount you paid)

	Annual Amount You &/or Spouse Paid	Total Cost
Property Taxes
Rent
Mortgage Interest Expense
Utility Charges
Upkeep and Repairs
Property Insurance
Food Consumed on the Premises
Other Household Expenses
TOTALS

Taxpayer has provided all answers to the above questions to be true and correct to the best of the taxpayer's knowledge. Taxpayer has been informed that claiming a dependent for EITC/CTC/AOTC/HOH or other can result in an audit, fines and penalties if information provided to preparer is incorrect.
Taxpayer Signature:*

Clear
Date*

MonthDayYear
Date
Spouse Signature, if married filing joint:

Clear
Date

MonthDayYear
Date
Answers were provided by taxpayer on the above date unless otherwise: noted here

MonthDayYear
Date
Should be Empty:

Tax Angels

DUE DILIGENCE QUESTIONNAIRE

Not Your Biological Child

DUE DILIGENCE QUESTIONAIRE

College Credits

Disabled at any age:

DUE DILIGENCE QUESTIONAIRE

Filing Status