The IRS expanded the tax-preparer due-diligence requirements to include when they prepare returns for taxpayers filing as head of household (HOH). Filing under the Head of the Household status and claiming credits for the dependents may provide significant tax benefits to the taxpayer.
Additional verification requirements
The tax preparer must complete Form 8867 and certify under perjury of law that the required documents were provided.
Leaving the list of documents blank may lead to a penalty of $540 imposed on the tax preparer.
Common documents to provide
Any document that shows your children's names and the address matching your address is sufficient. Generally, school records are the easiest to obtain. Alternatively, medical bills or notes from a pediatrician's office should suffice.