Publication 1436 (Rev. 10-2012) - Internal Revenue Service

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Version A, Cycle 1 Form 8867 (2012) Page 4 26 Which documents below, if any, did you rely on to determine EIC eligibility for the qualifying child(ren) listed on Schedule EIC? Check all that apply. Keep a copy of any documents you relied on. See the instructions before answering. If there is no qualifying child, check box a. If there is no disabled child, check box o. ✔ ✔ ✔ 27 If a Schedule C is included with this return, which documents or other information, if any, did you rely on to confirm the existence of the business and to figure the amount of Schedule C income and expenses reported on the return? Check all that apply. Keep a copy of any documents you relied on. See the instructions before answering. If there is no Schedule C, check box a. DRAFT AS OF c Forms 1099 d Records of gross receipts April provided by taxpayer 6, 2012 e Taxpayer summary of income ✔ a No qualifying child b School records or statement c Landlord or property management statement d Health care provider statement e Medical records f Child care provider records g Placement agency statement h Social services agency or programds or statement o No disabled child p Doctor statement q Other health care provider statement r Social services agency or program statement a No Schedule C b Business license f Records of expenses provided by taxpayer g Taxpayer summary of expenses Residency of Qualifying Child(ren) i Place of worship statement j Indian tribal official statement k Employer statement l Other (specify) m Did not rely on any documents, but made notes in file n Did not rely on any documents Disability of Qualifying Child(ren) s Other (specify) t Did not rely on any documents, but made notes in file u Did not rely on any documents Documents or Other Information h Bank statements i Reconstruction of income and expenses j Other (specify) ▶ k Did not rely on any documents, but made notes in file l Did not rely on any documents 28 Did you comply with the EIC due diligence knowledge requirement? ✔ Yes No To comply with the EIC knowledge requirement, you must not know or have reason to know that any information used to determine the taxpayer's eligibility for, and the amount of, the EIC is incorrect. You may not ignore the implications of information furnished to or known by you, and you must make reasonable inquiries if the information furnished appears to be incorrect, inconsistent, or incomplete. At the time you make these inquiries, you must document in your files the inquiries you made and the taxpayer's responses. ▶ You have complied with all the due diligence requirements if you: 1. Check “Yes” on lines 20, 21, and 28. 2. Check “Yes” or “Does not apply” on lines 22, 23, 24, and 25. 3. Submit Form 8867 in the manner required, and 4. Keep all five of the following records for 3 years from the latest of the dates specified in the instructions under Document Retention: a. Form 8867, Paid Preparer's Earned Income Credit Checklist, b. The EIC worksheet(s) or your own worksheets(s), c. Copies of any taxpayer documents you relied on to determine eligibility for or amount of EIC, d. A record of how, when, and from whom the information used to prepare the form and worksheet(s) was obtained, and e. A record of any additional questions you asked and your client's answers. ▶ If you checked “No” on line 20, 21, 22, 23, 24, 25, or 28, you have not complied with all the due diligence requirements and may have to pay a $500 penalty for each failure to comply. 72 ▶ ▶ Form 8867 (2012)
Form 8888 Department of the Treasury Internal Revenue Service Allocation of Refund (Including Savings Bond Purchases) ▶ Information about Form 8888 and its instructions is at www.irs.gov/form8888. ▶ Attach to your income tax return. OMB No. 1545-0074 2012 Attachment Sequence No. 56 Name(s) shown on return Your social security number Sam and Gloria Gardenia 400-00-1034 DRAFT AS OF June 5, 2012 Part I Direct Deposit Complete this part if you want us to directly deposit a portion of your refund to one or more accounts. 1a Amount to be deposited in first account . . . . . . . . . . . . . . . . . . . 1a b Routing number 0 1 2 3 4 5 6 7 2 ▶ c ✔ Checking Savings d Account number 2 a Amount to be deposited in second account . . . . . . . . . . . . . . . . . . 2a b Routing number 0 1 2 3 4 5 6 7 2 ▶ c Checking ✔ Savings d Account number 3 a Amount DO to be deposited in third account. NOT . . . . . . . . . . . . FILE . . . . . . 3a b Routing number 0 1 2 3 4 5 6 7 2 ▶ c Checking ✔ Savings d Account number Part II U.S. Series I Savings Bond Purchases Complete this part if you want to buy paper bonds with a portion of your refund. ▲! CAUTION 9 8 7 6 5 4 3 9 8 7 6 5 4 3 3 4 5 6 7 8 9 If a name is entered on line 5c or 6c below, co-ownership will be assumed unless the beneficiary box is checked. See instructions for more details. 4 Amount to be used for bond purchases for yourself (and your spouse, if filing jointly) . . . . 4 5a Amount to be used to buy bonds for yourself, your spouse, or someone else. . . . . . . 5a b Enter the owner's name (First then Last) for the bond registration c If you would like to add a co-owner or beneficiary, enter the name here (First then Last). If beneficiary, also check here ▶ 6a Amount to be used to buy bonds for yourself, your spouse, or someone else. . . . . . . 6a b Enter the owner's name (First then Last) for the bond registration c If you would like to add a co-owner or beneficiary, enter the name here (First then Last). If beneficiary, also check here ▶ Part III Paper Check Complete this part if you want a portion of your refund to be sent to you as a check. 7 Amount to be refunded by check . . . . . . . . . . . . . . . . . . . . . 7 Part IV Total Allocation of Refund 8 Add lines 1a, 2a, 3a, 4, 5a, 6a, and 7. The total must equal the refund amount shown on your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 21858A Form 8888 (2012) 73 1500 1500 0 0 0 0
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Procedures Test Package for the for
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INTRODUCTION…………………
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INTRODUCTION This Publication will
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Test Process Are there Differences
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WHO MUST TEST? The Submission Proce
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SOFTWARE DEVELOPER ACCEPTANCE PROCE
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The IRS will only accept these SSNs
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Form 1040 Department of the Treasur
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Employer identification number (EIN
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SCHEDULE B (Form 1040A or 1040) Dep
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Form Department of the Treasury—I
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Page 25 and 26: Form 2441 (2012) Part III Dependent
Page 27 and 28: SCHEDULE 8812 (Form 1040A or 1040)
Page 29 and 30: Form 8863 Department of the Treasur
Page 31 and 32: Version A, Cycle 3 Form 8880 Depart
Page 33 and 34: Employer identification number (EIN
Page 35 and 36: Enclose, but do not attach, any pay
Page 37 and 38: Tax Year 2012 Assurance Testing Sys
Page 39 and 40: Forms and schedules that may be fil
Page 41 and 42: WHAT IS TESTED? The test package fo
Page 43 and 44: PRACTIONER PIN Taxpayers using an E
Page 45 and 46: SOCIAL SECURITY RANGE FOR STATE RET
Page 53 and 54: Form 2555 (2012) Page 3 Part V All
Page 57 and 58: Version A, Cycle 5 Form 1040 For (2
Page 59 and 60: Form 8938 (November 2012) Departmen
Page 61 and 62: ATS Test Scenario 3 Taxpayer: Sam a
Page 67 and 68: SCHEDULE C (Form 1040) Profit or Lo
Page 69 and 70: SCHEDULE EIC (Form 1040A or 1040) D
Page 71 and 72: Form 8862 (Rev. December 2012) Depa
Page 75: Version A, Cycle 1 Form 8867 (2012)
Page 81 and 82: CORRECTED (if checked) PAYER’S na
Page 83 and 84: Version A, Cycle 2 Schedule E (Form
Page 85 and 86: SCHEDULE J (Form 1040) Department o
Page 87 and 88: DRAFT AS OF 9 Chemicals. . . . . .
Page 89 and 90: ATS Test Scenario 05 Taxpayer: Zeus
Page 95 and 96: Version A, Cycle 2 SCHEDULE A (Form
Page 97 and 98: Part III Complete this DRAFT part t
Page 99 and 100: Form 6198 At-Risk Limitations OMB N
Page 101 and 102: DRAFT AS OF 5 Meals and entertainme
Page 115 and 116: ATS/PATS Test Scenario 8 Taxpayer:
Page 121 and 122: ATS/PATS Test Scenario 9 Taxpayer:
Page 123 and 124: Version A, Cycle 5 Form 1040A (2012
Page 125 and 126: Form 2441 Child and Dependent Care
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SCHEDULE EIC (Form 1040A or 1040) D
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Version B, Cycle 6 Schedule 8812 (F
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Form 8863 (2012) Page 2 Name(s) sho
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ATS/PATS Test Scenario 10 Taxpayer:
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ATS Test Scenario 11 Taxpayer: Edga
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Section A—Farm Income—Cash Meth
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DRAFT AS OF b Multiply line 5a by 9
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ATS Test Scenario 12 Taxpayer: Susa
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ATS Test Scenario 13 Taxpayer: Apri
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Form 9465 ATS Test Scenario 14 Taxp
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ATS Test Scenario 15 Taxpayer: Lind
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Test Scenario 16 Taxpayer: Joann Bi
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Form 56 (Rev. 12-2011) Page 2 Part
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Publication 1436 (Rev. 10-2012) - Internal Revenue Service

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