Document Checklist
A.S. Tax Service LLC
Taxpayer Documentation & Compliance Requirements
In accordance with Internal Revenue Service (IRS) regulations, A.S. Tax Service LLC must obtain and verify required taxpayer identification and supporting documentation prior to preparing any federal or state tax return. Tax Identification Numbers (TINs) are mandatory for all taxpayers and dependents listed on a return.
Required Identification & Taxpayer Information
All taxpayers must provide the following:
• Valid, unexpired government-issued photo identification (front and back)
• Social Security card or Taxpayer Identification Number (SSN / ITIN)
• Spouse’s valid, unexpired photo identification and SSN/ITIN (if filing jointly)
• Identity Protection PIN (IP PIN), if issued by the IRS for the taxpayer, spouse, or any dependent
• Bank name, routing number, and account number for direct deposit of refunds (if applicable)
Dependent Information
For each dependent claimed on the tax return:
• Social Security card
• Birth certificate (optional, but may be requested for verification purposes)
Income Documentation
Taxpayers must provide all forms reflecting earned and unearned income, including but not limited to:
• Forms W-2
• Forms 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, etc.)
• Forms 1098
• Social Security, SSI benefits, and state assistance statements
Self-Employed Taxpayers:
Clients with self-employment income are required to schedule a complimentary consultation prior to preparation of any self-employed tax return to ensure proper documentation and compliance.
Child and Dependent Care Expenses
Childcare expenses must meet IRS eligibility requirements.
Documentation must include:
• Proof that care was provided by a licensed daycare center or family daycare
• A signed letter on provider letterhead including:
– Child’s full name
– Provider’s name
– Business EIN or Social Security Number
– Dates of service
– Total amount paid out-of-pocket
Health Insurance Documentation
• Form 1095-A, if coverage was obtained through the Health Insurance Marketplace (Exchange)
Education-Related Expenses
• Form 1098-T from eligible educational institutions
• Receipts for qualified out-of-pocket educational expenses, if applicable
State-Specific Requirements – Michigan Residents Only
Michigan taxpayers must also provide the following, if applicable:
• Landlord’s name and address, rental payment dates, and amounts paid out-of-pocket (if rent was paid during the tax year)
• Utility bill dated January 2024, pages 1 and 2, for purposes of the Michigan Home Heating Credit
Important Compliance Notice
A.S. Tax Service LLC relies on information provided by the client and does not independently audit or verify documentation unless required by law. Failure to provide complete and accurate information may result in delays, reduced refunds, or noncompliant filings.
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