$he$ purpose $of$ question $15on$ Form $8867is$:$.........$

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

$To$ determine $ifan$ active Form $8332or$ similar statement $isin$ 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 Professional asked adequate questions $to$ prepare a complete and correct Form $1040,$ Schedule $C.$