Due Diligence


I charge by the return depending on the Forms, Complexity and Time involved.

This year the Internal Revenue Services is requiring all Tax Preparers to prepare Form 8867 due diligence check list to be sent in with tax returns. This Form 8867 requires me to ask question for the EIC , CTC/ACTC and the AOTC.

I will be requiring additional documentation for my records. These documents will include

Residency of a Qualifying Child

  • School records or statement
  • Landlord or a property management statement Health care provider statement
  • Medical records
  • Child care provider records Placement agency statement Social service records or statement Place of worship statement
  • Indian tribal official statement Employer statement
  • Employer Statement


Disability of Qualifying Child

  • Doctor statement
  • Other health care provider statement
  • Social services agency or program statement

Schedule C Business license Forms 1099

  • Records of gross receipts provided by taxpayer Taxpayer summary of income
  • Records of expenses provided by taxpayer Taxpayer summary of expenses
  • Bank statements reconstruction

Form 8867
(PDF)