EITC Information for Tax Professionals
Bookmark this page as your resource for Earned Income Tax Credit (EITC) tools, information and guidance. It helps you find the technical information you need to determine if your clients qualify for EITC and to practice due diligence. We provide tools, tips and training to help you avoid common EITC errors and to put due diligence into practice. We also provide an overview of the EITC Preparer Compliance program.
Please note: To visit articles on our EITC Toolkit for Return Preparers site you leave irs.gov and receive a warning for technical reasons. The toolkit is sponsored by IRS.
Review and bookmark our Hot Topics for Preparers for the latest EITC news affecting you and your clients.
EITC Toolkit for Tax Return Preparers
Visit our Return Preparer Toolkit for tips on avoiding EITC errors, handling common due diligence situations and finding marketing resources in this free online tool just for you.
EITC Due Diligence Requirements
Paid preparers must meet four due diligence requirements on returns when considering EITC. The Preparer's toolkit on our EITC Central has information on the law and related regulations and provides you information on how to meet the due diligence requirements. Read more about your responsibilities and learn how to protect yourself from potential penalties in the Preparer Due Diligence section of our Preparer Toolkit.
EITC Preparer Compliance Program
Learn more about our Preparer Compliance Program on our Return Preparer Toolkit, It is targeted, tailored and tiered with a goal of increasing the accuracy of EITC claims filed.
Will Your Clients Qualify for EITC this Year?
Walk your clients through the EITC qualification requirements with this visual online tool and show them if they qualify or not. EITC Assistant allows you to print the results. Choose the EITC Assistant in English or the EITC Assistant in Spanish.
EITC Income Limits, Maximum Credit Amounts, and Tax Law Updates
Access current, past two years, and next year's EITC income limitations, maximum credit amounts and highlights of EITC tax law changes.
Special Rules for Military, Clergy, Persons with Disabilities
Many persons with disabilities or persons having children with disabilities qualify for the Earned Income Tax Credit or EITC. Find out more about Disability and EITC.
EITC Forms and Publications
- Take the EITC Due Diligence training module on the Return Preparer Toolkit. It's free and may qualify for one CPE. It is available in both English and Spanish.
- If your client's claims about self-employment income seem inconsistent, incorrect or incomplete, you need to ask them more questions. Find out how to meet your due diligence requirements and help your self employed clients reconstruct their business records by taking EITC Schedule C and Record Reconstruction Training on the Return Preparer Toolkit.
- View the popular EITC Due Diligence videos featuring The Preparer from the tax forums on the Return Preparer Toolkit
Avoid Common EITC Errors and Learn How to Handle Common Due Diligence Situations
- Avoid having your clients' returns reject by reviewing our tips on handling processing errors.
- As you prepare EITC returns, avoid the three most common EITC errors which count for more than 60 percent of claims made in error. Read about handling the most common errors.
- Find tips on Handling the Most Common Due Diligence Situations.
Frequently Asked Questions about EITC
Software Developer's Partnership
More than 86 percent of professional preparers use tax return preparation software. IRS partnered with software companies to form the IRS/Software Developers Working Group. This group works to improve software and help preparers meet their due diligence requirements. Read more about the software developer’s strategy on the EITC Return Preparer Toolkit.
- See the Tax Pros Home Page
- Basic Tools for Tax Professionals
- Find more information on return preparer requirements
- How do you report suspected tax fraud?
- Learn how you can report tax scams
- Learn how our Criminal Investigation Division is cracking down on abusive return preparer.
- Read about the Department of Justice's Program to Shut Down Schemes and Scams