2018 _ Form 1040 _ Tax Returns - Laserfiche WebLink

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Taxpayer identification number  Go to www.irs.gov/Form8867 for instructions and the latest information.  To be completed by preparer and filed with Form 1040, 1040NR, 1040SS, or 1040PR. Taxpayer name(s) shown on return Sequence No. Internal Revenue Service AttachmentDepartment of the Treasury OMB No. 1545-0074FormEarned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC) (including the Additional Paid Preparer's Due Diligence Checklist8867 70 2018 Enter preparer's name and PTIN Due Diligence Requirements this return and complete the related Parts I–V for the benefit(s), and/or HOH filing status claimed (check all that apply). EIC AOTC ACTC/ODC 1 2 3 Did you complete the return based on information for tax year 2018 provided by the taxpayer or reasonably obtained by you? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Yes No If credits are claimed on the return, did you complete the applicable EIC and/ or CTC/ACTC/ODC worksheets found in the Form 1040, 1040SS, 1040PR, or 1040NR instructions, and/or the AOTC worksheet found in the Form 8863 instructions, or your own worksheet(s) that provides the same information, and all related forms and schedules for each credit claimed? . . . . . . . . . . . . . . . . . . . . . .NoYes Did you satisfy the knowledge requirement? To meet the knowledge requirement, you must do both of the following. Interview the taxpayer, ask questions, and document the taxpayer’s responses to determine that the taxpayer is eligible to claim the credit(s) credit(s) and/or HOH filing status and the amount of any credit(s) claimed. Review information to determine that the taxpayer is eligible to claim the Yes No Did any information provided by the taxpayer or a third party for use in4 preparing the return, or information reasonably known to you, appear to be incorrect, incomplete, or inconsistent? (If “Yes,” answer questions 4a and 4b. If “No,” go to question 5.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Did you document your inquiries? (Documentation should include the questions you asked, whom you asked, when you asked, the information that consistent information? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did you make reasonable inquiries to determine the correct, complete, anda return.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . was provided, and the impact the information had on your preparation of the List those documents, if any, that you relied on. determine eligibility for the credit(s) and/or HOH filing status or to compute copy of any document(s) provided by the taxpayer that you relied on to retention requirement, you must keep a copy of your documentation 5 Did you satisfy the record retention requirement? To meet the record Yes No NoYes NoYes Yes No NoYes substantiate eligibility for the credit(s) and/or HOH filing status and the Did you ask the taxpayer whether he/she could provide documentation to6 7 a previous year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (If credits were disallowed or reduced, go to question 7a; if not, go to question 8.)Yes No Did you ask the taxpayer if any of these credits were disallowed or reduced in a Did you complete the required recertification Form 8862? . . . . . . . . . . . . . . . . . . . . . . . .Yes No 8 If the taxpayer is reporting self-employment income, did you ask questions to prepare a complete and correct Form 1040, Schedule C? . . . . . . . . . . . . . . . . . . . . . . . . . .Yes No For Paperwork Reduction Act Notice, see separate instructions.Form 8867 (2018) DAA Part I amount of any credit(s) claimed on the return if his/her return is selected for referenced in 4b, a copy of this Form 8867, a copy of any applicable worksheet(s), a record of how, when, and from whom the information used to prepare Form 8867 and any applicable worksheet(s) was obtained, and a Child Tax Credit (ACTC) and Credit for Other Dependents (ODC)), and Head of Household (HOH) Filing Status N/A N/A Please check the appropriate box for the credit(s) and/or HOH filing status claimed on CTC/ HOH N/A audit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the amount of the credit(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and/or HOH filing status. N/A WESLEY C BROWN & SHANON M LARIMER 595-42-0794 LEAH G JAMES, CPA, MSTAX P00230935 X X X X X X RECORDS OF EXPENSES PROVIDED BY TAXPAYER RECORDS OF GROSS RECEIPTS PROVIDED BY TAXPAYER PLACEMENT AGENCY STATEMENT X X X