Due Diligence Questionnaire
Name/ID: Year:
Preparer conducting interview: Date of interview:
Method of interview (phone, in-person, email):
Check if not applicable
Check if document requested and relied upon to support claim
Filing status
Taxpayer’s response
1
Are you married?
2
Are you divorced?
3
Are you separated?
4
When will your divorce be finalized?
5
Have you lived apart from your spouse for the last 6 months of the year?
6
Did you maintain more than half of the cost of the home?
7
Is your spouse deceased?
8
Other:
9
Other:
Qualifying child Taxpayer’s response
1
What school did your child attend?
2
Where does your child live?
3
Does your child live with the other parent?
4 What does your separation/divorce agreement state regarding who claims
the child?
5
Did the child pay for their own support during the year, such as food,
rent, etc.?
6
What is your child’s birthdate?
7
Is your child married and filing a joint return?
8
Does the child have a valid SSN or ITIN?
9
Is the child disabled? If yes, answer “a” through “c”.
a
What type of disability does the child have?
b
Does the child receive SSI or other disability payments?
c
Do you have a letter from the child’s doctor/health care provider
stating that the child is permanently and totally disabled?
10 Other:
11 Other:
Relationship test Taxpayer’s response
1
Do the child’s biological parents live with the child? If no, where are
the biological parents?
If taxpayer has more than one child, enter additional information here:
1
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Check if not applicable
Check if document requested and relied upon to support claim
American opportunity tax credit Taxpayer’s response
1 Has the student ever been convicted of a felony for the possession or
distribution of a controlled substance (drugs)?
2 Has the student completed the first 4 years of postsecondary education
(a grad student)?
3
Was the student enrolled at least half-time for at least one academic period?
4 How many years have you claimed the American opportunity tax credit?
5 Did you pay additional amounts for books?
6 Are there any other fees not on Form 1098-T?
7 How many months was the student in school?
8
Does the student have earned income? (wages)
9 Other:
10 Other:
Business income Taxpayer’s response
1
How long have you owned your business?
2 Do you have any documentation to substantiate your business?
3 Who maintains the business records for your business?
4 Do you have separate bank accounts for personal and business
transactions?
5
Have you been issued a Form 1099-NEC and/or Form 1099-K to support the income?
6
Do you have evidence of any exemption?
7
Other:
8
Other:
ADDITIONAL COMMENTS:
2
© National Association of Tax Professionals (NATP)| Reprinting permitted by NATP | Not to be sold
