What kind of documents could be helpful for due diligence?

As a paid preparer, you must exercise due diligence to substantiate the credits claimed by the taxpayer. Examples of documents that can help you with this include:

Residency of Qualifying Children

• School records
• Landlord or 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

Disability of Qualifying Children

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

Schedule C Documents

• Business license
• Form 1099s
• Records of gross receipts provided by the taxpayer
• Taxpayer summary of income
• Records of expenses provided by the taxpayer
• Taxpayer summary of expenses
• Bank statements to show income and expenses