SAMPLE CHECKLIST

Current Check Willing to Do

for 2000

ERO -Identification Require two forms of valid identification

(one must be a photo ID) I I Verify telephone numbers I I Verify residence I I

-Social Security Card Require a valid SSN card for

all SSNs on return I I

-Maintain Previous Client Database Document change in filing status I I Document change in number or names

of dependents I I Document multiple returns to same

address in prior year I I

INCOME VERIFICATION

- Questionable W–2s Verification of W–2s when one of the

following exist: I I

• Typed, handwritten or altered forms

• W–2’s with all copies attached

• Unknown companies (out of area)

• W–2s that differ from other forms issued from the same company

- Schedule C or Other Income Reporting Forms Documentation of income I I Validation and recording of expenses I I

- EITC and Filing Status Verification Complete Due Diligence worksheet I I Document lack of child care expenses

where potential exists I I Utilize tax package and requirements

to ensure:

• A child can be claimed as a dependent I I

• The taxpayer can qualify as Head of Household I I

• A child can be considered as a qualifying child for EITC purposes I I

1999–51 I.R.B. 697 December 20, 1999

Current Check Willing to Do

for 2000

- Return Verification Document Schedule A deductions I I

Software Developer

Validate SSNs are within valid ranges I I Check for Duplicate SSNs I I Check for Multiple Head of Household

Returns at the same address I I Check for improbable Federal

withholding amounts I I Check for incorrect Social Security or

Medicare Withholding I I Verify math computations are correct I I Verify format is correct I I

Transmitter

Verify ERO suitability I I Maintain databases for the following: Duplicate SSNs I I Addresses and phone numbers for jails,

drug treatment centers, health/welfare agencies, hotels, etc. I I SSNs of deceased persons I I Credit card fraud I I

Bank

Contract with a fraud screening service

for bank products connected to tax returns I I Request Credit Reports for loan customers I I

Other

Feel free to add any additional screens you currently employ. Attach additional pages as necessary.

Use this space to further describe any of the above screens. Attach additional pages as necessary.

December 20, 1999 698 1999–51 I.R.B.