Form 8867 – Preparer’s Due Diligence Checklist
Paid tax return preparers are required to exercise due diligence when preparing any client’s return or claim for refund. Starting...
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Due Diligence Requirements for Preparers
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Due Diligence Common Errors
1. Claiming a child who is not a qualifying child. This error occurs when taxpayers claim a child who does... -
Due Diligence and Schedules A, C and E
Schedule A To prepare an accurate Schedule A, you should ask your clients sufficient questions to determine that the expenses... -
Being Prepared for an IRS Office Visit
Auditing for Due Diligence Compliance Audits for compliance with EITC due diligence requirements are another tier of our EITC Preparer... -
Form 8867 – Paid Preparer Knowledge Requirement and Documenting Taxpayer Responses
Paid Preparer Due Diligence Requirements A preparer complies with the due diligence requirements set forth in Treasury Regulations for the... -
Form 8867 – Document Retention Requirements for Paid Preparers
A paid tax return preparer is required to exercise due diligence when preparing a client’s tax return or claim for... -
Legislation Expands Paid Preparer Due Diligence Requirements
Effective starting with the tax year 2016, Congress expanded the EITC due diligence requirements to include two additional refundable credits...