For the tax preparer to certify that all the information entered on Form 8867 is, to the best of their knowledge, true, complete, and correct.

To determine if an active Form 8332 or similar statement is in place and, if applicable, attached to the taxpayer's return.

To determine if the taxpayer provided substantiation for qualified tuition and related expenses to claim AOTC.

To determine if the tax preparer asked adequate questions to prepare a complete and correct Form 1040, Schedule C.