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DAA Form 8867 (2018) Yes Yes No NoYes the number of children for whom the EIC is claimed, or to claim the EIC if the Have you determined that this taxpayer is, in fact, eligible to claim the EIC for9a ACTC/ODC HOHEIC Due Diligence Questions for Returns Claiming EIC (If the return does not claim EIC, go to Part III.) Form 8867 (2018)Page 2 No 10 taxpayer has no qualifying child? (Skip 9b and 9c if the taxpayer is claiming the EIC and does not have a qualifying child.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . NoYesthe year, even if the taxpayer has supported the child the entire year? . . . . . . . . . . Did you ask the taxpayer if the child lived with the taxpayer for over half ofb Due Diligence Questions for Returns Claiming CTC/ACTC/ODC (If the return does not claim CTC, ACTC, or ODC, go to Part IV.) NoYes Yes No Have you determined that each qualifying person for the CTC/ACTC/ODC is the 11 Did you explain to the taxpayer that he/she may not claim the CTC/ACTC if the taxpayer has not lived with the child for over half of the year, even if the released a claim to exemption for the child? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Due Diligence Questions for Returns Claiming AOTC (If the return does not claim AOTC, go to Part V.) 13 a Form 1098-T and/or receipts for the qualified tuition and related expenses for the claimed AOTC? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . You will have complied with all due diligence requirements for claiming the applicable credit(s) and/or HOH filing status on the return of the taxpayer identified above if you: credit(s) claimed and HOH filing status, if claimed; A. Complete this Form 8867 truthfully and accurately and complete the actions described in this checklist for any applicable Submit Form 8867 in the manner required; and B. C. Interview the taxpayer, ask adequate questions, document the taxpayer’s responses on the return or in your notes, review the amount of the credit(s) claimed; Document Retention. Keep all five of the following records for 3 years from the latest of the dates specified in the Form 8867 instructions underD. 3. 4. 2. 1. A copy of Form 8867; The applicable worksheet(s) or your own worksheet(s) for any credit(s) claimed; A record of how, when, and from whom the information used to prepare this form and the applicable worksheet(s) was Copies of any documents provided by the taxpayer on which you relied to determine eligibility for the credit(s) and/or HOH A record of any additional questions you may have asked to determine eligibility to claim the credit(s), and/or HOH filing5. status and the amount(s) of any credit(s) claimed and the taxpayer’s answers. comply related to a claim of an applicable credit or HOH filing status. If you have not complied with all due diligence requirements, you may have to pay a $520 penalty for each failure to your knowledge, true, correct, and complete? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Do you certify that all of the answers on this Form 8867 are, to the best of15 NoYes Due Diligence Questions for Claiming HOH (If the return does not claim HOH filing status, go to Part VI.) Part II c Did you explain to the taxpayer the rules about claiming the EIC when a child is the qualifying child of more than one person (tiebreaker rules)? . . . . . . . . . . . . . . . Yes No N/A Part III 12 a child of divorced or separated parents (or parents who live apart), including any requirement to attach a Form 8332 or similar statement to the return? . . . . . N/A N/A Part IV Part V taxpayer’s dependent who is a citizen, national, or resident of the United States? CTC/AOTC AOTCCTC/EIC HOHACTC/ODC taxpayer has supported the child, unless the child’s custodial parent has Did you explain to the taxpayer the rules about claiming the CTC/ACTC/ODC for ACTC/ODC HOHEICCTC/AOTC Did the taxpayer provide the required substantiation for the credit, including HOH NoYes CTC/ ACTC/ODCEIC AOTC Have you determined that the taxpayer was unmarried or considered cost of keeping up a home for the year for a qualifying person? . . . . . . . . . . . . . . . . . . unmarried on the last day of the tax year and provided more than half of the 14 Part VI Eligibility Certification adequate information to determine if the taxpayer is eligible to claim the credit(s) and/or HOH filing status and to determine obtained; and filing status; WESLEY C BROWN & SHANON M LARIMER 595-42-0794 X X X X