EITC Information for Tax Professionals
This page is your resource for Earned Income Tax Credit tools, information and guidance. It helps you find the technical information you need to determine if your clients qualify for EITC and to meet your due diligence.
Review our Hot Topics for Preparers for the latest EITC news affecting you and your clients.
IRS Sending Letters to, Visiting and Auditing Client Returns of Tax Preparers Filing Questionable EITC Claims
We are sending letters starting October 1 to preparers filing questionable EITC claims. The letters talk about the primary issues identified on the returns, talk about the consequences of filing inaccurate claims for EITC and lets the preparer know we will continue to monitor the EITC claims they complete. We will include the Letter 5138 notifying preparers that IRS may audit their clients’ returns in this mailing. For more information and examples of the letters in English or Spanish, see our page, Reaching Out to Preparers.
EITC Toolkit for Tax Return Preparers
Visit our Tax Preparer Toolkit or tips on avoiding 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. Read more about your responsibilities and learn how to protect yourself from potential penalties in the Due Diligence section of our Tax Preparer Toolkit.
EITC Preparer Compliance Program
Learn more about our Preparer Compliance Program on our Tax Preparer Toolkit, It is focused 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 interactive 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 and 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 Tax Preparer Toolkit. It's free and may qualify for one CE. 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.
- View the popular EITC Due Diligence videos 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 Tax 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.