Our Commitment to Accuracy & IRS Compliance

Reminder: As a professional tax preparer, I am required by federal law to exercise "due diligence" when determining your eligibility for various tax credits. This means I must ask specific questions and, in many cases, review documentation that supports your claims for credits such as the Child Tax Credit, EITC, and Education Credits.

Verification Requirements:

  • Documentation Review: I must request and verify records (e.g., birth certificates, residency proof, or tuition statements) before filing your return.

  • Alternative Certification: If you are unable or unwilling to provide this evidence directly to me at the time of filing, you will be required to sign a formal Disclosure & Recordkeeping Statement.

Required Documents for All Taxpayers

Before applying for specific credits, ensure you have these fundamental documents:

  • Identification: Government-issued photo ID (driver’s license) for you and your spouse.

  • Taxpayer IDs: Social Security cards or ITIN (Individual Taxpayer Identification Number) letters for yourself, your spouse, and all dependents.

  • Income Records: W-2 forms from all employers and 1099 forms (1099-INT for interest, 1099-DIV for dividends, 1099-NEC for freelance work, and 1099-R for retirement distributions).

  • Refund Details: Bank account and routing numbers for direct deposit.

  • Prior Returns: Copies of your 2024 and 2023 federal and state tax returns for reference.

Child Tax Credit (CTC)

The CTC for the 2025 tax year is worth up to $2,200 per child under age 17.

  • SSN Verification: A valid Social Security number for each qualifying child, issued before the tax return due date.

  • Relationship Proof: Birth certificates for your child; for other relatives (like grandchildren or siblings), you may need your own birth certificate and the parent's birth certificate to prove the relationship.

  • Residency Proof: Documents showing the child lived with you for more than half the year, such as school records, medical records, or a rental lease listing the child as a resident.

  • Legal Status: Adoption decrees or authorized placement records for foster children.

  • Special Circumstances: If a child was born and died in 2025 without an SSN, you must provide a hospital record or birth certificate showing the child was born alive.

Earned Income Tax Credit (EITC)

The EITC is a refundable credit for low-to-moderate-income workers.

  • Valid SSNs: You, your spouse, and any qualifying children must have valid Social Security numbers. ITINs are not accepted for this credit.

  • Proof of Earned Income: W-2s, 1099-MISC, or 1099-K forms showing active earnings.

  • Child Care Records: If you have qualifying children, you'll need the name, address, and TIN/SSN of any paid caretakers.

  • Residency Documentation: Records showing you lived in the United States for more than half of the year.

Education Credits (AOTC and LLC)

These credits help cover the costs of higher education.

  • Form 1098-T: A Tuition Statement from the educational institution showing payments and scholarships.

  • Expense Receipts: Receipts for qualified expenses not on the 1098-T, such as required course materials (books, supplies, equipment).

  • School Information: The educational institution’s Employer Identification Number (EIN).

  • Student Status: Records showing the student was enrolled at least half-time (required for the American Opportunity Tax Credit).

Child and Dependent Care Credit

This credit applies to work-related expenses for the care of a qualifying person.

  • Provider Information: Name, address, and TIN (SSN or EIN) of the care provider.

  • IRS Form 2441: This form must be included with your return.

  • Disability Records: If the credit is for a disabled spouse or dependent, you must maintain records showing the nature and length of the disability.